Washington Law Review

Article Title

Escheat in Washington


Carl P. Zapp


Since the income of the state is dependent upon the income of the inhabitants, whatever diminishes their income also diminishes that of the state. Thus during times of depression when the people are unemployed and property becomes depreciated in value the income of the state, largely based upon taxation, becomes to that ,extent lessened. Therefore, when the taxes become insufficient, the tendency is to look to other sources of revenue which during prosperous times are often overlooked. One of these sources of revenue is escheat. There have been two recent decisions upon the subject in Washington. In the Allen case it was held that the award of a claim for funeral and interment by the court was not res adjudicata, and, that the party having died intestate and without heirs, the supervisor of inheritance and escheat could, upon final hearing, object to the claim, upon which the court must determine the reasonableness of such claim.

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