Comfort v. City of Tacoma

The purpose of this suit is to test the validity and constitutionality of what is known as the local improvement guaranty fund provided for by statute. To achieve that result, this action was brought to set aside a tax levy made by the city of Tacoma in 1925, for the benefit of its local improvement guaranty fund. Upon the sustaining of a demurrer, plaintiffs have appealed.

A brief history of the statutes and ordinances and their purposes will be helpful to an understanding of the points raised.

Prior to 1917, many of the cities of the state of Washington had outstanding local improvement bonds…