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IN RE CARROLL CONSTRUCTION CO.

No. 32171.

41 Wn.2d 317 (1952)

249 P.2d 234

In the Matter of the Receivership of CARROLL CONSTRUCTION COMPANY. THE UNITED STATES OF AMERICA, Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Supreme Court of Washington, Department One.

October 16, 1952.

Attorney(s) appearing for the Case

J. Charles Dennis, Guy A.B. Dovell, and Thomas R. Winter (Ellis N. Slack, of counsel), for appellant.

The Attorney General and C.R. Nelson, Assistant, for respondent.

MALLERY, J.

On August 8, 1950, the director of the Washington state employment security department caused notice of lien for taxes in the sum of $3,057.88, then due and owing by the Carroll Construction Company, to be filed with the auditor of Pierce county. The notice set out item by item the particular articles of personal property against which the lien was claimed, so that they could be identified exactly and with particularity. Under the provisions of RCW 50...

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