The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1878-11-22


the Territorial AID other taxes. ard il.
making sale. b. shall selI for the pur-
po-e Of sayiug AL delinquent taxes
Revenue lag 1879, Sc - p. i63
There il uo pres isinn made. however.
shich makes this statute If 1877 ai,-
plieabi- & rsxes befJre .eEiei all then
i.!ilqaeet Tie general rnle T COZ
strccs .f,a i. tAi>- So s.afu - =
haze Fefr.-ts Give effert uex ed i.s-
Eirn. If its tnsinesresc.~nt Sri--
Sak. leo The ruie Is general. that
Statutes sre prosI ectIve AID shall be ~
coas ruei Ibi8, l6l. ncte 4. So 8
-tata.e AMENDING prior II, declaring
ti:at It shall te amend d - as 10 reai
IN a given uanuer. has 10 rs-rua. tive
effect - y. /. SO. a5sve cit
Sc - therefre. of the Reverence Law
has arpllea- ION To the city .aae- de-
liIeus.t st tie date Of US .nsctm, nj.
Are the Provisions Of the amend 4
City Charter S,es 81. s.. to be q; pii i
tn taxes aeiii oHent az the tine -uch
amendments we're erseted
Ts-se secrisB> are hot declared 30 lie
retsos; ective. hence u9d-r the genera!
rul. &: Construction, It Is QGesr ionab!s.
whether SEC ~ Is TO be applied TO IT,
take then delinquent 1h-re are me
reasons favorable TO 50 cousfruii,y the
amendments a. 20 make them apply to
fhe tax of 1877, which were thu de-
Ii,tqu-nt hat il Is TO. necessary to
determine that point. for at tn time
IL sush amendment the tax hal NO,
been ORDERED sent to the colItcto. for
col ec;ien- So there Sens TO I've an
apparent conflict between Sec 81 of
he amended Charter and Sec. 80, Rev
enue Law. In the Charter the Council
must order the delinquent list to the
Treasurer that is. must Order the clerk
tn SIND 1t with his warrant. By the
general law. the collector sends the lis
TO the County Treasurer. We nay
harmonic the sections by holding that
rnier Sec So the City Treasurer sind
the lis. IN the Council and the Council
orders their clerk to send il tn the
County Treasurer. But here. the City
Council bss made no order to send
the lists to the County Treasurer, and
per Section 81 the clerk has no power
in the premises until he is authorized
by the Council Sd to do. In fact. as to
the delinquent list of 1877. the Treas
urer has never returned the same t.
the Council a. required per Section s3
of the Charter; nor has the Council at
any time made an order directing the
clerk to deliver the roll. with his war
rant, Ia the County Trea~nrer. The
warrant OF the clerk OF Feb l3. 1878.
il without any authority and vrid.
The delinquent list of 1877. if legally
levied, Was not with the County Treas
urer in accordance with Law. hence he
had 10 authority in the premises.
The City Council is the Legislature
Of the city; it has tall power to do all
things authorized by the Charter. Il
has int one duty to perform ard can
do nothing with the Delinquent l;st
By Sec So the list comes before it for
action. If its officer does not send the
delinquent list to the Council. such off
Ger can be compelled to return the
same. and wheb the list is before the
Council all power and authority to COL
lect the same has ceased unit. the Cour-
cal directs. per order made. that the
clerk annex his warran, thereto aud
deliver the same to the County Treas
urer. who by virtue of such warrant
has authority to collect.
Pending the trial of this cause the
City Assessor has annexed q return and
certificate tn these lists. showing that
the same contain lis, of all property
within the city subj CT to saxasi.p. with
the value OF the same. Whether the
Assessor can row make such correction
90 as To valldise the assessment aud
levy Of taxes, is gus iocable. The
case ab we cited frnm Wisconsin, holds
that he cann.t 10 so. Il it not q simi
lar case. as il leave should be a.ked to
annex q return of summons after the
Judgment has been entered. But
whether such an amendment can be
made is not here nec-s.ary to deter
mine: for. a. We have above seen, this
list OF 1877 was not with the County
Trs asurrr in accordsrce with law. b.
fore Collector is authorized tn pro-
ord w. the coll. ction If taxes. h- must
hsve his warrant therefor in due form
Of Law. Cooley Tax, 292.
There must BE- law authorizing tho
issuing of warrant ard s,me pc. son
appointed 70 issue it. and it mu>t con.
form To the Lac authorizing it, and b.,
issued by the proper person designated
by lsw. or it is no protection to the
a<,ll~ceop vhs1 cO1
This rule of Law SEEMS rot tn be ques-
toned The persnn de>isnated b, lac 10
order the warrant IL tho City q. uncil.
They must order aud the clerk must
act
We msy therefore determine this
cause upon the single point: That the
delinquent list has never been under
the order If the Council .eLt with q
wsrrant to tho Treasurer FIR collection
Leaving III questions as to The pow .
OF the A - to amend his re urcs
and ~h tn the amendment. # the
Garter Il 1877 are applicable to taxes
sLen deli, quent, undecided
I.rwIs. Judge.
I