Summary

Ingraham v. Hanson — Opinion of the Court

No right to pursue and make effective the drainage tax lien has been taken away or impaired. * * * Between the time of sale and expiration of the redemption period, and during which there is outstanding a certificate of sale for both delinquencies for nonpayment of general and drainage taxes, the drainage district may pay general taxes and take tax sale certificate.
Source: Wikisource

Ingraham v. Hanson — Opinion of the Court

In the concurring opinion of Justice Wolfe, it was said that the words of the statute 'meant the same before the amendment of 1921 as the amendment itself specifies, and that said amendment was for the purpose of clarifying and not changing the law.' Further, that 'the tax officials in 1920, before and after the amendment, followed a procedure which was justified by the statutes throughout, and followed the method of assessing, notifying, levying and collecting taxes as the same was in force at the time of the issuance of the bonds.' Id., 46 P. (2d) 400, 418.
Source: Wikisource

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