J. W. Wheeler Co. v. Pates
J. W. Wheeler Co. v. Pates
Opinion of the Court
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This action was brought for the purpose of subjecting certain land to a lien for taxes and assessments paid thereon by one not the real owner. On or about January 4, 1900, one Bailey purchased a delinquent tax certificate from the treasurer of King county, which purported to be for delinquent taxes upon the land in question. He thereafter
It is contended that neither the respondent, which is a corporation, nor its grantors ever had any actual interest in the property which justified them in assuming to pay the taxes and assessments, and that they.were mere volunteers. We think the evidence does not support this contention. The payments were undoubtedly made in good faith, believing that a tax title existed. It is time that meantime that title was attacked, but litigation thereon was waged in evident good faith and was even carried to this court. The payments having been made in good faith and in the belief that the .playors had title to the land, they were not mere volunteers. The payments have all inured'to the benefit of the land, and under the circumstances and within the previous
It is urged, however, that the respondent has not shown itself entitled to a lien for all of these taxes and assessments, inasmuch as there were several intermediate grantors between Bailey and respondent, and the court found that the pay-meats were made by Bailey and the grantors of respondent and by respondent. It was stated at the trial that no payments were made except by Bailey and respondent, and the statement was not disputed, but appellants may not have been advised as to the fact in that regard. Be that as it may, when payments were made by Bailey or any of his grantees, they were made on the faith of the suplposed tax title, and they inured to the benefit thereof. When Bailey and his grantees transferred the supposed title, presumably, of course, for a valuable consideration, they transferred whatever belonged with it, or what had inured to its benefit. All rights which the several grantors had arising from or incidental to the supposed title were transferred by their deeds. Among these was the right to a lien for taxes and assessments paid for the benefit of. the supposed title, which right as between the several grantors and the grantees became an incident to that title. Besplondent as the last grantee of that title is, therefore, the holder of all it contained and of all that was incidental to it, and is entitled to a lien for the whole amount paid.
It is also contended that the judgment is excessive in that the fifteen per cent per annum rate of interest allowed upon the several payments was without authority in law. We think this contention must be sustained. Respondent’s right of recovery is not based upon any statute, but it is upon purely equitable grounds arising from the fact that the payments made have inured to the benefit of appellants and have accomplished for them the discharge of a duty with respect to the land which they, as the real owners, were under obligations to discharge themselves. Hoi right of recovery
The judgment is in all respects affirmed, except as to the amount of interest allowed, and since the modification of the judgment effects a substantial reduction in the amount, approximating $30, appellants are entitled to recover their costs on this appeal. The cause is therefore remanded, with instructions to modify the judgment in accordance with this opinion, and appellants shall recover their costs on the appeal.
Mount, O. J., Dunbar, Crow, Rudkin, and Fullerton, JJ., concur.
Reference
- Full Case Name
- J. W. Wheeler Company v. A. C. Pates
- Cited By
- 5 cases
- Status
- Published
- Syllabus
- Taxation — Purchaser at Void Sale — Lien for Subsequent Taxes. Purchasers at a void tax foreclosure sale, who in good faith pay subsequent taxes in the belief that they have title, are not mere volunteers but are entitled to a lien for the amount of the taxes paid, although meantime the title was attacked and litigation was waged in good faith. Same — Transfer of Tax Title — Right to Recover Taxes Paid by Grantor. Upon the transfer of a void tax title, the payment in good faith of subsequent taxes by any of the grantors inures to the benefit of grantees for a valuable consideration, entitling the last grantee to a lien for all such taxes paid. Same — Interest. The holders of a void tax title who acquire a lien for subsequent taxes, paid by them in good faith, are not entitled to the statutory interest charge of fifteen per cent, but can recover interest at the legal rate only, from the time the payments were made until tender. Costs — On Appeal — Reduction of Judgment. Upon the affirmance of a judgment, except a reduction in a substantial amount (thirty dollars), the appellants are entitled to their costs on appeal.