Buchanan v. Bauer

Decision Date28 May 1897
Citation49 P. 1119,17 Wash. 688
PartiesBUCHANAN v. BAUER, County Assessor.
CourtWashington Supreme Court

Appeal from superior court, Adams county; C. H. Neal, Judge. Suit by D. Buchanan against Jacob Bauer, Jr., assessor of Adams county, to restrain defendant from allowing the exemptions from taxation provided by the revenue laws of 1897. A demurrer to the complaint was sustained, and plaintiff appeals. Reversed.

Mount & Merritt, for appellant.

O. R. Holcomb, for respondent.


This case involves the same questions discussed in State v. Daniel (just decided) 49 P. 243, with the additional exemptions by the legislature of fruit trees under the age of four years, and ships, vessels, and boats in actual construction, and material designed and set apart for the construction of the same. For the reasons announced in the case above cited the judgment in this case will be reversed.

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