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PUGET SOUND CO. v. KING COUNTY

No. 138.

264 U.S. 22 (1924)

44 S.Ct. 261

68 L.Ed. 541

PUGET SOUND POWER & LIGHT COMPANY ET AL. v. COUNTY OF KING ET AL.

Supreme Court of United States.

Decided February 18, 1924.

Attorney(s) appearing for the Case

Mr. Howard A. Hanson and Mr. Malcolm Douglas, for defendants in error, in support of the motion to dismiss or affirm.

Mr. James B. Howe, Mr. Frederic D. McKenney, Mr. Thomas J.L. Kennedy, Mr. Walter B. Beals and Mr. Walter F. Meier, for plaintiffs in error, in opposition to the motion. Mr. Hugh A. Tait, Mr. Edgar L. Crider, Mr. Norwood W. Brockett and Mr. Edwin C. Ewing were also on the brief.

MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.

The Puget Sound Power and Light Company owned a street railway, part of which was in Seattle. This part it sold to the City in 1919. In the contract of purchase it was agreed that if when the deed was delivered any lien should have attached to the property for the taxes of 1919, it should not constitute a breach of warranty, and the tax should be paid in amounts proportioned to the parts of the year during...

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