entered of the other property in the county. Said property shall be listed in its proper numerical order on the general assessment rolls of the county, and the assessor shall note on such roll(s) the fact that such property is situated in the town of (stating the name), and said assessment roll shall be prepared with a column wherein to enter the amount of tax levied by such municipal corporation. (L. '93, §4, p. 171; B. C., §1813; P. C., §8726.) $145. Equalization. Said assessment shall be equalized by the county and state board of equalization in the same manner as other assessments are equalized: Provided, That in counties having a city of the second class situated therein, the city council of such city shall select a committee of three members of such council to act with the board of county commissioners as a board of equalization with respect to all property situated within such city, and the board of equalization so constituted, shall have the powers and perform the duties concerning the equalization of assessments within such city of the second class that are given to the county boards of equalization by the general revenue laws of the state. The city council may provide for the compensation of the members of the committee for the time they are actually engaged as members of the board of equalization. (L. '07, §2, p. 56.) $146. County Auditor Shall Notify Town Clerk of Equalization. As soon as the county auditor has completed the changes ordered by the State Board of Equalization, he shall forthwith notify the clerk of said corporation of the total assessed valuation of the property situated in such corporation as equalized by said state board, and the proper officers of such corporation shall forthwith proceed to fix and determine their levy for municipal purposes for such year, which levy shall immediately be certified to said county auditor, under the hand and seal of the clerk of said corporation. The county auditor shall thereupon extend said tax upon the property shown by such assessment roll to be within such corporation as fixed by such levy, at the same time and in the same manner as he extends the general county and state taxes, and deliver said roll to the county treasurer. (L. '05, §1, p. 269; P. C., §8728.) $147. County Treasurer Shall Collect. The county treasurer, upon the receipt of such roll, shall proceed to collect and receipt for the municipal taxes thereon extended at the same time and in the same manner as he proceeds in the collection of the other taxes on such roll. (L. '93, $7, p. 172; B. C., §1816; P. C., §8729.) $148. Collections to Be Paid Over. The county treasurer shall make a certified return at the end of each month to the treasurer of such corporation of the amounts collected by him on account of such taxes from the time he shall commence the collection thereof until the whole tax collected shall be paid over. (L. '93, §8, p. 172; B. C., §1817, P. C., §8730.) $149. Delinquency. All municipal taxes when so levied by any such municipal corporations, either upon personal or real property, shall become due and collectible, and shall be declared delinquent at the same time and in the same manner as state and county taxes. (L. '95, §2, p. 339; B. C., §1818; P. C., §8731.) $150. Penalties and Collection. All delinquent municipal taxes of any such municipal corporations when assessed in the manner provided in this act shall be subject to the same penalty and be collected in the same manner, and in the same action and by the same officers, as the state and county taxes levied against said property. (L. '95, §3, p. 339; B. C., §1819; P. C., §8732.) ACTIONS TO ENJOIN COLLECTION OF TAX, ETC. $151. Injunction, Taxes to Be Paid. Hereafter no action or proceeding shall be commenced or instituted in any court of this state to enjoin the sale of any property for taxes, or to enjoin the collection of any taxes, or for the recovery of any property sold for taxes, unless the person or corporation desiring to commence or institute such action or proceedings shall first pay, or cause to be paid, or shall tender to the officer entitled under the law to receive the same, all taxes, penalties, interest and costs justly due and unpaid from such person or corporation on the property sought to be sold or recovered. (L. '88, §1, p. 43; B. C., §5678; P. C., §8733.) The validity of tax foreclosure proceedings cannot be attacked without tendering the delinquent taxes: Ontario Land Co. v. Yordy et al., 87 Pac. (Wash.) 258. One who brings an action to obtain a reduction in the amount of his assessment, need only tender the sum averred in good faith to be justly due, and offer to pay any further sum that may be found due; and the finding in such case of a larger amount due by the court would affect only the question of costs: Landes Estate Co. v. Clallam County, 19 Wash. 569. Under the requirements of this section it is sufficient to plead payment and tender of the taxes justly admitted to be due, without tendering such portion of the tax as is claimed to be illegal and where an action is brought to enjoin the collection of a tax alleged to be void, no tender is necessary: Lewiston Water &c. Co. v. Asotin County, 24 Wash. 371. In an action to set aside a tax title, the amount tendered for taxes due need not be paid into court, since the action is in equity and the court will only grant the relief prayed upon fulfillment of proper conditions: McManus v. Morgan, 38 Wash. 528. A tender of the full amount of taxes due is unnecessary where the taxpayer has taken the initiative to test the legality of the assessment by means of an action to quiet title, and is not seeking to enjoin the government from attempting to collect its taxes: Miller v. Pierce County, 28 Wash. 110. An action by a grantor in a deed to reform the same as a mortgage, and to redeem therefrom, brought against the grantee and successors in interest, who had acquired a tax title since the date of the deed, is not an action affecting the validity of a tax title, within this section: Shepard v. Vincent, 38 Wash. 493. A defect in a tax judgment and sale in that it included an unwarranted charge of $5 for attorney's fee, cannot be taken advantage of until the amount justly due is tendered and the tender pleaded: Kahn v. Thorpe, 43 Wash. 463. $152. Payment Must Be Pleaded. That in all actions to enjoin the sale of any property for taxes, in all actions to enjoin the collection of any tax, and in county and state taxes, and deliver said roll to the county treasurer. (L. '05, §1, p. 269; P. C., §8728.) $147. County Treasurer Shall Collect. The county treasurer, upon the receipt of such roll, shall proceed to collect and receipt for the municipal taxes thereon extended at the same time and in the same manner as he proceeds in the collection of the other taxes on such roll. (L. '93, §7, p. 172; B. C., §1816; P. C., §8729.) $148. Collections to Be Paid Over. The county treasurer shall make a certified return at the end of each month to the treasurer of such corporation of the amounts collected by him on account of such taxes from the time he shall commence the collection thereof until the whole tax collected shall be paid over. (L. '93, §8, p. 172; B. C., §1817, P. C., §8730.) $149. Delinquency. All municipal taxes when so levied by any such municipal corporations, either upon personal or real property, shall become due and collectible, and shall be declared delinquent at the same time and in the same manner as state and county taxes. (L. '95, §2, p. 339; B. C., §1818; P. C., §8731.) $150. Penalties and Collection. All delinquent municipal taxes of any such municipal corporations when assessed in the manner provided in this act shall be subject to the same penalty and be collected in the same manner, and in the same action and by the same officers, as the state and county taxes levied against said property. (L. '95, §3, p. 339; B. C., $1819; P. C., §8732.) ACTIONS TO ENJOIN COLLECTION OF TAX, ETC. $151. Injunction, Taxes to Be Paid. Hereafter no action or proceeding shall be commenced or instituted in any court of this state to enjoin the sale of any property for taxes, or to enjoin the collection of any taxes, or for the recovery of any property sold for taxes, unless the person or corporation desiring to commence or institute such action or proceedings shall first pay, or cause to be paid, or shall tender to the officer entitled under the law to receive the same, all taxes, penalties, interest and costs justly due and unpaid from such person or corporation on the property sought to be sold or recovered. (L. '88, §1, p. 43; B. C., §5678; P. C., §8733.) The validity of tax foreclosure proceedings cannot be attacked without tendering the delinquent taxes: Ontario Land Co. v. Yordy et al., 87 Pac. (Wash.) 258. One who brings an action to obtain a reduction in the amount of his assessment, need only tender the sum averred in good faith to be justly due, and offer to pay any further sum that may be found due; and the finding in such case of a larger amount due by the court would affect only the question of costs: Landes Estate Co. v. Clallam County, 19 Wash. 569. Under the requirements of this section it is sufficient to plead payment and tender of the taxes justly admitted to be due, without tendering such portion of the tax as is claimed to be illegal and where an action is brought to enjoin the collection of a tax alleged to be void, no tender is necessary: Lewiston Water &c. Co. v. Asotin County, 24 Wash. 371. In an action to set aside a tax title, the amount tendered for taxes due need not be paid into court, since the action is in equity and the court will only grant the relief prayed upon fulfillment of proper conditions: McManus v. Morgan, 38 Wash. 528. A tender of the full amount of taxes due is unnecessary where the taxpayer has taken the initiative to test the legality of the assessment by means of an action to quiet title, and is not seeking to enjoin the government from attempting to collect its taxes: Miller v. Pierce County, 28 Wash. 110. An action by a grantor in a deed to reform the same as a mortgage, and to redeem therefrom, brought against the grantee and successors in interest, who had acquired a tax title since the date of the deed, is not an action affecting the validity of a tax title, within this section: Shepard v. Vincent, 38 Wash. 493. A defect in a tax judgment and sale in that it included an unwarranted charge of $5 for attorney's fee, cannot be taken advantage of until the amount justly due is tendered and the tender pleaded: Kahn v. Thorpe, 43 Wash. 463. $152. Payment Must Be Pleaded. That in all actions to enjoin the sale of any property for taxes, in all actions to enjoin the collection of any tax, and in |