Umatilla County v. Bowman

This suit was commenced by Umatilla county to foreclose certain delinquent tax certificates on land within the Westland Irrigation District. The State Land Board intervened for the purpose of asserting priority of its mortgage liens on the two tracts of land in question. The Westland Irrigation District, upon being made a party defendant, filed a general demurrer to the cross complaint of the State Land Board. The trial court sustained the demurrer and, upon refusal of the State Land Board further to plead, entered a decree foreclosing the tax delinquency certificates. Hence this appeal.

The…