The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1879-10-09

Assembly. to prepare, present, perfec:
and ensc; the necessary legislation or
all various subjects which may he
brought before it for consideration; bu.
1t Is submitted 10 you TO determine
whether it will be the better policy, in
the event that You are not able to per.
feet and carry through all measure,
which may be presented. to confine
legislation to the most important bills,
and mature the same, rather than
cover all subjects. by the enactment OF
a Grade jumble of conflicting and in
consistent We. which are incapable Of
being iutclisently construed. snd
which imperatively require amend
ments and revision by subsequent
Leg gislativs Assem- blIes.
FINANCES.
The finances Of the Territory con-
,inue in a sound and satisfactory con-
ditiou. The Territory i. free from
debt. aud the warrants upon the
trea-ury are usually paid on presen-
tation Interest to the amount Of ST.
2o3 .o3 only has been paid upon war
rants. during ths past two years, a
sum much smaller than during any
equal preceding period. The payment
Of interest can be entirely obviste1, by
recurring territorial revenue to be
paid into the treasury at an early date
III each ti~c~l year and by the non al :
lnwatce OF credits 10 counties for de-
!uqu-Et tax-s
On former occasion l referred to
these features of our revenue laws
AMI snsge 5 ed changes, and renew the
then made. Our en-
tire revenue system. in Tact. requires
careful revision and amendment
Many material changes may De made.
which will rem Ter it more perfect anl
be the means of saving u large amount
annually TO the Territory.
A credit is annually given to each
county FIR the amoutt OF delinquent
territorial taxes therein, for thu cur
at year. Ample provision should
have been made for the subsequent
c election # th">c taxes, by the coun
t!es and The payment OF the same into
the treasury of tho Territory The ex-
pe-icnce of the past. however. has
clearly demonstrated that all lesis
in;i,n. h,r,tufure enacted on this sub
j ct. has wholly failed to accomplish
this result. A very small proportion
oC these delinquent taxes ever reach
the treasury Of the Territory. From
the records j., the otiice Of the Territor-
ial auditor, it appears that the amount
1nc til. Territory. Oh account of de-
hnqneut taxes, for the yeais 1867 to
1873 irclu-ivc, is sci. 500 20. Judging
fro:n the past, we can safely conclude
that very small percentage Of this
nmonn, will he -calzed by the Terri
tory unless further legislation is
10 enforce its payment Soy
eral counties return only small de
linquent lis. These pay nearly their
full quota OF taxes to the Territory.
Other counties return sixty per teutum
Of the total taxes as delinquent. and
these pay only four tenths Of what is
Justly and legally due to the Terri
tory. In other words A county that
has II" delinquent list. in given year
collects. and pays over. the territorial
tax at the rate of four mills upon the
dollar, wllle another county. with II
delinquent list amounting t. fifty per
ccntum of the total tax. actually pays
only two mills upon the value of the
taxable property IN the county. 1t will
thus readily be seen that this system
is not only unjust to those counties
which fully discharge their liabilities
10 the Territory. but it involves an in
direct violation of the organic law,
which requires all taxation to be equal
and uniform.
To further illustrate the point under
refer to ono county
which. at The present time. is indebted
10 the Territory in the sum of SlO,322.-
80 for delinquent taxes. which have
been acumulating for the past twelve
years. Another county. with larger
. Assessment, is indebted only TO the
amour: of $7s.36. In another county
the territorial tax for the year 1877
was $l.47494 OF this amount $S7O.64
was returned delinquent. In the year
1873 the tax was $I.456 55, of which
f9l977 was returned delinquent. For
he two years referred TO, the delin-
luencies amounted to more than sixty
per centum Of the entire tax list. The
territorial tax paid by this county for
hat period has been at the rate Of one
and six ,enths Of mill on the dollar.
Many counties appear to regard the
credits allowed for delinquencies as
= sbsolu,e and permanent payments upon
their indebtedness to the Territory. The
true Interpretation Of the law is. that
these credits should apply temporarily
upon the injebtness Of the county to
The Territory, for the current year, and
that subsequently the amount credited
should be collected and paid into the
treasury of the Territory. Here is
where the difficulties arise. In the
absence of positive compulsory
provisions, counties have either failed
10 collect delinquent taxes, or. having
collected them, have neglected to pay
them into the treasury Of the Territory.
An ample add complete remedy for
this manifes,ly unjust and unequal
system can be provided, by requiring
each county TO pay into the treasury of
The Territory the full amount Of
territoria. tax which may annually be
levied in such county.
This will also enable the Legislative
intelligently to adopt the
rate ot taxation for territoria. purposes.
which cannot be done under existing
laws. Take. for instance. the present
fiscal year. The aggregate value OF