Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1877-03-03

fttm rule, IN accordance with the
,plrc thereof. and all taxes levied
uul assessed thereon shall he uni
fpum aud in accordance with the
value 81 tho property. The object
and purpose Of the limitation is to
.r,urc equality in the assessment
nnd levy II taxes and to require that
nll property bear an equal burden of
'n>niinn IN accordance with the val
~, thereof This is the true rule,
and ~ accordance with the policy of
tie National Government, which has
declared that all men are equal
h fore the law" ms to their civil
rrhtp. aud 10 my mind it is but car
ring uut wholesome rule of equality
require that all Of the property
within tho Territory be required to
l,nr H. cqunl burden Of taxation re-
.iurd Ia carr, on and sustain the
Gu,,rnmcnt in proportion to its
value The general rule no doubt
lu the absence II special limitations,
g.. that frontage may lawfully be
mnIc the basis Of apportionment.-
Cooley on Tax, ibl.
Hat for the proyiso Of section 6 of
the organic act, there is no doubt
that the Legislature might delegate
in the City the power TO make these
,cssmcn,s in such mode rs the
Council deemed best.
Tho Constitutional limitations
upon the taxing power in tho several
States may all he placed in two gen.
,ml classes:
First Taxation shall be equal
aud uniform throughout the State.
Second. In addition to the above
~ ,nircmcn,s "nll taxes shall be
levied aud assessed upon all property
mo,act proportion TO its value"
The limitations 81 the organic act
~ ,li. Territory belong TO the latter
cla.-, but are perhaps more restric-
i,,c
IN llnlama, under tho provisions
uf the second class. and almost
identical with our net. the Supreme
count held II tax per foot frontage H.
legal Cooley on tax. 1876.
While IN Michigan, with provisions
of the second class. though not so
broad ~ ia the organic net, such as
sr.-mcnt WAS sustpinci. i bid, i63.
NJ IA California. Il bid. i39.
Hut ~ Illinois. under the proyi
s,ou~ of the first class. such assess
mcn,s are were hcll illegal, rs not
h,ng equal aud uniform. i bid,
~.
The decisions are net in harmony,
bat am II opinion that the limitR-
tons IN the organic act are more
comprehensive than ia most of the
States having provisions Of the Sec
oni class, that when Congress said
that all assessments shall bo made
according 81 tho value 81 tho proper
Is. such command IL couched in
" language tina, IL plain" aud unam-
hguols. easily understood and must
Il necessity 10 obcyei, and such rule
being right IN principle, in requiring
equality In taxation. / reach the con-
clu.iou that tho levy and assessment
ON the lots 81 tho defendant not be-
my made on the basis Of tho value
If ssid lots. arc illegal and void.
N 81 the second point made by
tie demurrer The people of NUM-
clpli,ies 10 not define for themselves
their own rights, privileges, and pow
ora. They NUT look TO tho State for
such charters M the Legislature sees
III 10 provide, and II there DO no res
.tain,s on the legislative power, in
the constitution, such power must
tea, alone in the legislative discretion.
cooley G, Lin. 1918.
Corporations. SAYS Judge Dillon,
are public or private; both classes
ate allke created in tho same way,
either by special charter. or under
general Incorporation acts passed by
the Legislature. and municipal cor
lotaiiun II public one whether it
hc created hy tpecial act or under n
general law Dillon on NJ. Corp,
soc 30
IN tho absence 81 special limita-
tons ~ the Legislative power, the
Legislature of the Territory may, as
n nghtiul subject II legislation.
create municipal corporations either
by special acts or under general
laws
TIC City 81 Seattle. az we have
seen. Is organized under special acts
OF the Legislature, passed in 1859 and
1913, and tho rights, powers and
privileges 10 be exercised by the City
arc granted aud defined by said acts,
which are In fact tho city charter.
Tho question hero 10 be determined
H. WHISTLER under the special limita.
tiols VI section 1850 OF the revised
statutes Of the United States, the
Legislature has tho power TO enact q
special law creating tho City, and
thereby granting 10 the City special
rights. privileges and powers not
granted 10 all the cities in the Ter
fiioty III tho same class.