, 1854-06-10
Secretary ofMe Territory of Washington
LAWS OF THE TERRITORY OF WASHINGTON,
PUBLISHED BY AUTHORITY.


AN ACTtO provide for the Assessing and
collecting County and Territorial Rer-
cHUs.
Sec. /. BE IL enacted BY the Legislature
Assembly Of the Territory of Washington,
That all taxes for the support of the gov
ernment of this Territory on polls of white
male inhabitants between twenty-one and
fifty years of age, and on property valued in
equal and rateable proportion, to be fixed
from time to time by law, and for county
expenditures to be determined by the coun-
ty commissioners, and the amount Of poll
tax by this act, shall be one dollar upon
every white male inhnbitant ovet twenty
one years Of age in this Territory, which
shall go to the COUNTY. There shall also
be levied tax of one mill upon every dol
lars worth of real and personal property in
this Territory for territorial purposes and
two mills for school purposes and not to ex-
ceed four mills for county purposes.
Sec g. All real and personal property
belonging to any religious society or to any
benevolent, charitable, literary or scientific
institution, or invested for the use of the
same or held by trustees, all real and per-
sonal property belonging to this Territory,
or any county thereof, all school houses and
school lands, public Libraries and oil pa-
ces of burial, the property of all Indians,
shall be exempt from taxation.
See. 8. All lands liable to taxation
shall be assessed in the county in which the
same may be in the name of the owner or
occupant thereof and all unoccupied lands,
where the name of the owner is unknown
shall be assessed as lands of persons un-
known. a
Sec. 4. All persons shall be taxed for
their own personal property, and for all
personal property under their control liable
TO be taxed in the county where they may
reside, and for all moneys loaned at inter
est, and the term personal property"
shall include all household furniture, goods,
chattels, moneys and gold dust OH hand or
on deposit within this Territory, all boats
and vessels whether at home or abrosd and
oil capital invested therein, all debts due
exceeding indebtedness or to become due
from solvent debtors, whether on account,
contract, note, mortgage or otherwise all
public stocks or shares in all Incorporated
companies and such portion of the capital
Of incorporated companies liable to taxa
tion on their capital as shall not be invest
ed in real estate.
Sec. 5. Personal property belonging to
any foreigner or foreign incorporated com
pany not in bonds or transitu shall be
taxed in the county in which it is situated
and the persons having control of the same
shall be liable for the tax.
Sec. G. The assessor of each county be-
tween the first Monday Of March and the
last Monday Of May, shall ascertain the
Aames of all persons in such county liable
10 taxation and also all the taxable prop
erty therein, and shall prepare an assess
nent roll in which shall be set down in sep
hrate colums.
l, The names Of taxable persons in such
county.
2. A concise description of all real es-
late taxable to each.
3. The full cash value thereof.
4. The value of the personal property
axable to each.
s. The description of a city or town
OTIS taxable to each, and their value.
6. The total value.
And when any person is assessed as trus-
ee, guardian, executor or administrator, a
Resignation Of bis representative character
hall be added to his name, and such as
essment shall be entered in a separte col
INN from his individual assessment.
Sec. 7. When any person shall be oc-
upying aud claiming any lands by virtue
{ the lawof the United States, granting
0 actual settlers thereon the Improvements
ball be valued as part of the personal
property Of such person,