A group of loggers cut down trees on property owned by Grays Harbor County (plaintiff). The loggers were unaware that Grays Harbor owned the trees. The timber was valued at $8 per thousand board feet at the time it was cut. The loggers sold the timber to Bay City Lumber Company (defendant). The loggers cut and delivered the timber to Bay City. The timber was valued at $35 per thousand board feet in the form in which it was delivered to Bay City. Bay City was not aware that the timber had been illegally converted from Grays Harbor’s land. Grays Harbor sued Bay City for conversion. The trial court found in favor of Grays Harbor and ruled that damages would be calculated based on the value of the timber at the time Bay City received it. Bay City appealed.