The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1878-11-22
Concluded from yessersiay.l
Opinion Of Judge Lewis.


SPECIAL TENN, NOVEMBER. 1878.
II. L. YeLer ct al. Is. The City Of !Seattle
and George D. HI. County 7rea.ur.r
The returns required By the Char.-r.
is list Of all taxable property in the
city ~ made out by the Assessor, with
the valuation Of the same. as fixed b.
the Assess r. and the certificate attached
thereto must show these facts in sub
stance. The Assessor is sworn officer;
all bis Official acts are under cath.
hence such certificate woald be suffi-
cient though not specially sworn t..
The purpose of the law is ID secure
fair valuation by the same mode thai
the property Of the citizen is valued fr
county purposes. Until his lists ar.
50 returned certified. there is nothing
before the Council whereon to base /.
levy Of taxes. The legal presumption
here PER section 81 Of the Charter, is
that all the proceedings are regular
until the contrary is shown. The evi
dencs here. however. fully shows Ia
the contrary. This is Dot a case of
defective return. but one wherein DO :e-
tnrn has been made whatever: hence
the Council had no assessment lists be-
fore them at the time the levy was
made. Con. eding. however. the legal
levy Of the taxes. we're they delinquent
when given tn the Couoiy Trea,urer.
and had be authority to collect
As We have seeu. the lsw not the CITY
Council. fixes the time Of the taxes b.
coming delinquent. The Council fx
the time. by ordinance. when the tax
shsll be Paid. and the taxes net paid
within such time. are delinquent. and
must be collected as such. ard within
Eve days after the time fixed for paying
taxes. the Treasurer must return the
roll 70 the Council. Charter. S, So.
By the provisions of ordinance No
LAB, the time for paying taxes WIS fixed
1t Oct. 10Th. and under the Char,e,
the taxes for 1877 were that day deiin.
quent and under the Law could only b.
collected % delinquent taxes. But on
! the 10th of October. 1877. the Council
BY motion, extended the time OF pay :
ing the taxes until Nov. lst. 1877. And
on November ], extended the time for
payment until DEE. 9th per mution,
aud declared that all taxes not then
paid will he declared delinquent. On
January 81. it was moved and carried
that the time for collecting axes he ex.
tended until the time the county taxes
b-came delinquent. and all taxes not
| paid at iha: time he declared delinQu-ni
and collected accordingly. No other
proceedings were had by the Council
touching these matters.
OF date. ialy 18th. 1873, the City
Clerk delivered the delinquent list Of
1877. to George D. Hill. County Treas
urer. with his warrant annexed under
the seal of the City. ordering the
County Treasurer to collect by levy AID
sale.
Touching all orders made by the
Council after the ordinance of August
2. 1877. they were oil without authority.
BY ordinances only can the City Coun
cal 6x the time Of payment, and when
50 fixed. the Lao declares the tax deIin-
quent, and that It must be 90 COLLECTED
PresuminR ~ required by Sec. 81 of
the Charter that the proceedings were
- II O'oAs NC Wy C"scUsc WV I'VE
days after Oct. 10th. the Treasurer re-
turned the delinquent list Ia the Coun-
Gil. but IL seems that on the 10th they
extended the ii.Ae Of payment. The
presumption. however. might still be
indulged. that on that day the Treas
urr returned the lists to them. for hs
could have lawfully 90 done. What
~as the duty Of the C.uncil after
tax delinquent. October l0,hS The
Charter If 1875. Sec 81 vas then in
f"rce. which r~quir-d that the Council
order the Co / b. annex thereto q var
| rant ard oliver the As,ne to the coilec-
tor. such warrant In require him In
proceed farth~ith IN c,,ll.ct the tslin.
qu",t sav-s; ard er Sc. S.. this war.
rant was an execn'ion FIR the purpose
1t collecting the dill qnent ssxes. But,
~ Ne have seen, the Council did MT
-, "rsa.r the Clerk. but on the con-
frary, frnm tins to time. extend. d the
day Of payment. ard authorized the
Treasurer tn collect. By the trims,
however, Of S-cs. IS. 81 and IS nf the
Charter. the Only mod Of collecting
delinquent taxes. and the only ord-r
the Council could lawfally make Der
sec. IS was b direct that the Cl.rk
annex the warrant md deliver the liz,
In the cnliect e. then the City Treas
arcr. But after these taxes had bern
delinquent for abnut thirty days. the
Legislative Assembly amended Secs.
Is and S. NJ the City Charter. Sc
"a ~as amended IN as n read: .Ths
Council must thereaft~r order the
Clerk to deliver the tax roll b The
Treasurer Of the County. and annex bi,
. warrant anshorising him to c.,liec, III.
delinquent liss: and PR SC IS. q
amended. this varnnt 10 si-~m~d o.
ex-cstsn - to the de inqnent taxes
The rule Of construction OF ancb
amendments l. this: Thu PORTIONS al
the secfisus ~hich are r.pe.led are +
BE- construed ~ having hen the lau
from the time they we're tir~t enacted
And the new provisions ass 10 bo m.
derano1 q es.ars.d at the time ,ke
am~rdm~at talk Cd. Ct. Ely 70 Hnl
lin, Is n. Y 500 Il 10 slss provides
by the General Revenue law. .p,rov+S
the sass~ dav that the @m-udmeas,
IN th~ CITY CHATTER w~re arprcvsi
That whenever any city tax shall
have ben l-si.si ncc ,rsiinx to tav. an
shall MT hare b~~n paid ~i.h;n ID,
| time iimit~d- il shalt be the dasy IT ,h,
coilsct~ OF such tar ~ aend the delin
quent list to she Ts~ssarss Of the c. an
y. ~ and befare the taxes Tor the ZANE
var hecnus~ d-linqu~ns ard the Gun
.lts Treasurar sh.ll prnce~d n, rpll.r,
he 49, nd Tor ths parp