The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1876-12-30
Comfy and City Official Press.
Saturday. December 80.
fHB COLLECTION OF THE
TAXES.

To-day il the limit allowed by law
to the taxpayer for the payment Of his
dues 70 the public fund, before being
enrolled On the delinquent list aud
psr csutum sdded TO his taxes /, is 10
be dsplored that there should be, every
year % large a delinquent list re-
turned to the Sheriff for forced collec-
lection. and % large an amount an
nually going under the hammer, ana
In many Instances falling to the county,
which is thus forced. II that
extent. to pay It's own taxes.
There must IN some screws loose some
where in the machinery OF the revenue
collection. or some defective pr.cedeut-
of judicial ruling which leads property
owners thus to presume. a. IT were,
upon practical immunity from tan
paying.
II the general outlines Of procedure
prescribed by law for the collection of
delinquent taxes are carried out N their
spirit by the officers; if the tax is uni
form. the notice adequate aud the pro-
cess formal and regular. the Treasures
deed should have as much validity in
tho premises As any official instrument
the. go.. upon the Records. The bur
don Of proof is of right upon the de
Iinquent aud not upon the purchaser I'M
der the law. There is reasonably pre-
sumption that the official acts Of the
sworn officers Of the county are by au-
thority. 1t should deyolve upon the
contestant to prove such facts as to
throw the onus of delinquency from his
own shoulders upon those Of the author
tiles. Only proof Of having paid the
tar, or % gross an error in description
Is clearly not to include the property
In question, or such material defaults
should affect the tax title.
II csrtsinly is not the province Of a
court Of justice to put a premium upon
deliberate intent to dcfraud the State
which may be the occasion OF dehn-
Ouency in some cases, or upon negli-
Rsnce or ignorance, which is the cause
IN other instances All points Of law
Ind facts of evidence, or want of evil
deoce, should by right be construed
the strongest against tho delinquent
and in favor of the State. The justice
q this Is the fact that the greatest good
Of the greatest number requires that
the taxes. If laid uniformly, should be
pAid in uniformly With regularity and
.usomptuess, aud with tho least possibl,
0elay and expense. 1t is less unjust
that one ulau in ton thousand. through
negligence of his own As we'll AS others
should have to pay his tax twice, or lose
Ms property it might be. than that the
whole ten Thousand should he taxed
twice tn enable and encourage the
thousand dishonest or slip-shod and
uncaring ones 10 shirk their share OF
- public burdens. Mere quibbles and
hnical rcfnements on points Of Law
ahould have no weight against the real
equities in the case.
Three notifications OF the revenue
law ARE needed. First. the costs of sal,
should he reduced 10 the minimum
the rate Of einterest should not exceed
Gtleen per cont and the expense of the
certificate Of purchase and tax-deed
should, from two dollars for the one
Md three for the other. be reduced 10
6lsy cents and one dollar. which would
a0prd fair compensation for the labor
and expense involved Second. the GER
tiorste of purchase and tax-deed should
eh The property irrespective of sub
seqaent transfers of ownership ar con-
DICT OF previous title. and the decd
sheald convey . title in fec simple, de,
faAsibls (as a rule) only by proof Of
prior payment Of the taxes. Third.
within reasonable time after the ex-
nisstion Of the limit Of redemption, say
seven years from the date of the deed,
tes .tAtuse Of limitations should operate
10 give absolute validity TO - tax deed
uncon'essed within that period, after
which IL should not I've called in oues.
ton in any court of law or equity.
The absentee property holder derives
certain benefits from the cooperative
Aerovemenss tina, are developed
ascsnd his property aud toward which
- Cn'rihates no share. He is thus en-.
ablss' to reap where he has no, SOM
yet the constitution. a. wei! a. ab.,r,c,
uTM. ferhids that he shall t.e ,.xe, tv
The State a, any higher rate than snx
ssttler who bears =" the hsa, and burden
u the day" Therefore i, is fairly
right that this class should lie obliged
- pay Is their telling brethren. aud
ma hs exempted fer any une~,en.ial
seAsrn.