The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1878-11-21


to taxation ny the City 1T Seattle. with
the vaIcation thereof ard certify and
return the same TO the clerk Charter.
:. 60.
The Cornell must praviie by ordi-
nanc- %itnin ~h.c TIM al tzxe. ieEicd
mas - Is.s.i 10 tie Treasurer. s11 al
tax ~. y a ~5iaia sre5 n. ar-
:b re..re 8ein qu@pi. aad na<: b. esss-
iecttei az sReh. ~iihin fis- day. froa
expirat'oE Of the time limited The
Treasurer must return ;be tax roll 20
,be CosnciI. Eo.iog tie paid srd Tn
psid taxes Chsrtsr s -.
TIE city did by ovdinsroe fix the
tine os making assessment roll and re-
turnins the SAME c~rfihed tn The clerk
TO sit: on CT before June 1t eseh
year. Ordinance 1876, s. l. So the
time ri examining aud correeiiny the
ff,li wss 6xsd Al J1ns rnee.ias- l5ei
:. f.
The clers was ordered to make out
Duplicate rnll. and driver TO Tr-z.ur-r
before the firss of July each year. IBID
; s. The Council also a. required by
Sec. So of Charter. fxei the tim
wherein the taxes should lie paid. ST
August 10ih, each year. Ordnance
f2s. =. g.
August 2. 1877, Section of Ordi
nance l26 was amended fixing time FIR
pay ment Of taxes on or before Octob-r
10. and Section vas REPEALED. Ord
nance 1916
At the July meeting. July ist, 1877.
the assessment roll vss before the
Council for consideration. vas accept
I'd, and ordinance passed fixing the
amount Of, and levying the take. for
1877, and the clerk ordered To make
pus tax roll. Council Journal, page
2s3.
II il disclosed BY the evidence th,r
the assessment list or roll was before
the Council July IL. 1877. and consist
ed OF sundry printed blanks purpor,ing
~ be Detailed list of real and person
al property 10 the city OF Seattle. King
Co., W. T., 1877, with the name of the
owner stated on each blank" A una
jority OF these lists seem to have been
submitted by the owners and sworn 10.
The blsnks were attached together in
four several invoice br,ks, or one Of
which books is the following matter en-
piece of paper. and attached thereto.
| To wit: Total amount Of asse.sm
Of City Of Seattle for the year 1877.
amounts to 81 ,32l,9 47. w. II. Shoudy,
| Asst"
These books were with the City
Clerk and this attached paper consti-
tutes the only return of such assess
m~nt. There is nothing to show that
'h-se blanks as filled contain list of
property subject to taxation. Nothing
TO show that the true ar any valuation
Was made thereof. As We have seen,
both the charter and city ordinance re-
quired return duly certified Can the
Council legally levy tax until the as.
sessment lists are returned to the clerk
certified?
Touching the construction of laws for
the collection vf revenue, Judge Story
saws They are to be construed &C.
cording to the true import and mean.
ing Of their terms. and when the legis-
lative intention is ascertai.ed. that and
tbat only is to be our guide in inter.
pretiug them. We are not to strain to
reach cases not within their terms, even
il we might conjecture tina, public pol
icy might have reached those cases /;
nor. ON the other hand, are Wa to re-
strain their terms 81 as to exclude
cases clearly within them. simply be-
cause public policy might possibly die
tate such exclusion" L. ). vs. Breen,
I Sumner. 159. The tendency Of the
| judicial mind 10 to disavow and de-
nounce any right to construe statutes
according to considerations Of policy or
hardship. aud to recognize the duty of
conforming. on all occasions, to the will
ut the law making body" Sedg. Stat
Con. 289.
Our purpose. therefore. must be to
ascertain the legislative mind touching
the assessment Of the property within
the city, aid the levy end collection of
taxes thereon. aud having 50 done, a.
certain whether the proceeding Of the
city authorities have copformed to the
Law
Whenever IN attempt is made to
change or divsst the estate of . citizen
by statutory modes, the proceeding
must strictly follow the steps of the
statute or the attempt will fail. Smith
vs. Davis. so Cal 557.
The result. IF the action of the As.
sessor 10 e0b1died in IN asssssm ent
roll or list. The statute provides
how this shalt bs sut henticased. and a
complisncs With their provision is es-
ssntial. Where the Law REQUIRED
the roll to b sign-d and .
certificate attached, the sixuins
It the certificate wss held not 10 bt
dispensed With BY the signing OF the
roll; and II that vas not signed, no
proceeding could be taken upon it.
Cooley Tsxstlon. 29O. l.
! If w- assume" says this Supreme
Court OF New Yosk. shat the Assess. r
.ct judicisliy in estimating the valu. of
The property. within heir jurisd,cti,n
they srs inferior and SPECIAL tribunals,
deriving their whole authority from
'hs State; and bound IN comply with
all ITS mAteri.l provisions. Their adj
JudlArOn concludes no one until il is
r'-cnrdsd IN the manner prescribed BY
Law.
"Ths roll certified shall be delivered
tn the Supervisor of the town by the
Assessor. who shall deliver the same tc
the Hoard Of Supervisurs. The iuris-
dscsion vt the Buarsi attaches wh.n this
.iocunens. thus certiti. d. 10 plao-d IN
its posse-siou. Without the certificate
The rs.ll would resemble Judgment
recmd without the Judgment clause
The certificate contains the Judgment
OF the ASSESSOR. Il is the, eiure ind,s-