1 Andrews v King County Appellants

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In Folder: Supreme Court Briefs

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1 Andrews v King County Appellants

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title: Lyman B Andrews, Plaintiff and Appellant vs King County and William Cochrane, as sheriff of said County Defendants and Appellees, Brief of Plaintiff and Appellant.

title: 1

creator: Lyman B. Andrews

contributor: W. R. Andrews

date: 1890

publisher: Washington State Supreme Court

type: Civil

subject: Tax

subject: Real Property

language: eng

format: application/pdf

description: Prior History: Appeal from District Court, King County.Injunction by appellant to restrain the sheriff of King county from levying upon his household goods and other property to satisfy appellant's delinquent tax, with penalty and costs. The assessor of King county had assessed appellant's mortgage on lands in King county at its full face value of $ 30,000, while the lands securing it were assessed at only $ 2,000; and the complaint alleged that the assessor uniformly assessed demands secured by mortgage upon real estate at their par value, and uniformly assessed lands, improvements and personal property at from one-tenth to one-fourth their actual cash value; that the board of equalization of said county uniformly refused to place any less value or appraisement upon demands secured by mortgages upon lands than their par value; and they at the same time refused to place any greater value upon lands situated in said county than one-fourth their cash value, and they uniformly refused to place any greater valuation upon improvements upon real estate and upon personal property (excepting demands secured by mortgages upon real estate) than from one-fifth to one-fourth of its cash value. The tax assessed against appellant for his mortgage of $ 30,000 amounted to $ 465, of which sum he paid $ 31, the amount due upon a valuation of $ 2,000, and refused to pay more. His taxes became delinquent in the sum of $ 434, and the sheriff of King county threatened to levy upon the household goods, furniture, and other property of plaintiff sufficient to satisfy the same, with penalty, interests, and costs. Appellant brought suit for injunction, praying that defendant be perpetually restrained and enjoined from collecting said so-called delinquent tax, or any part thereof, and for a temporary restraining order. The defendants interposed a general demurrer on the grounds: First, that the court has no jurisdiction of the subject-matter of the action; second, that the complaint does not state facts sufficient to constitute a cause of action.The demurrer was sustained, the plaintiff elected to stand upon his complaint, and judgment was entered, dismissing the bill at plaintiff's costs. The appeal is from that judgment.

relation: Andrews v. King County, 1 Wash. 46 (1890)

relation: 23 P. 409

rights: These materials are public records. Please see Washington State Court Rules: General Rules 31 for details https://www.courts.wa.gov/court_rules/pdf/GR/GA_GR_31_00_00.pdf

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