Court of Appeals of Washington March 28, 1972, No. 384-3 (Anderson v. Benton County)

Green, J.

Plaintiffs, d/b/a Park Lane Apartments, brought an action against defendants, Benton County and its treasurer, Ellen Berndt, seeking a refund of $7,222.48 representing the payment of a 1 per cent excise tax on an FHA mortgage in the amount of $722,247.90 assumed by the purchaser and included in the total sales price of certain real property.