Washington Supreme Court December 3, 1903, No. 4754 (Whitney v. Knowlton)

Fullerton, C. J.

In 1898 the appellant was the owner of two certain lots in the city of Tacoma, which were duly assessed for that year by the proper authorities for state, county, and city taxes. The taxes were suffered to become delinquent, and were paid by the respondent, who took out a certificate of delinquency therefor.