The Vancouver independent. (Vancouver, W.T. [Wash.]) 1875-1910, 1880-04-15

VANCOUVER, w. T. April 8, 1880.

EDITOR INDEPENDENT:
In answer to the communication of Sheriff
Fletcher last week | will say:
| Section 60 of the Revenue Law provides,
''That every male inhabitant of this Terri
tory over twenty-one and under fifty years
OF age must be assessed and annually pay a
poll tax of two dollars and road poll tax
OF four dollars; except paupers, idiotic and
insane persons, and all active iiremen who
have been member of any fire company in
this Territory for a period of one year pre-
cedlng the assessment of taxes"
Section 81 provides that 1.-The county as
SCISSOR must at the time of making his an
nual assessment demand poll and road poll
tax from each person liable therefor, who
has neither real or personal property situate
IN the assessors respective county and not
exempt from taxation, sufficient from which
to make said taxes" and then provides a
means of collection thereof against the en-
ployer OF such person should he fail or re-
fuse to pay the same. At the end
OF said section the following provisos appear:
provided that no demand shall be made by
the assessor from any person for poll taxes
who has real or personal property situate in
the assessors respective county out of which
said poll taxes can be made Provided
further, That no poll or road poll tax shall
be collected from any person within the cor
porate limits of any city in the Territory
This last section, in eXempting persons re-
siding in city limits from the same response
bllities as are therein imposed upon non-res-
idents is an unjust discrimination and in
conflict with section 60.
Judge Cooley, in his work on taxation,
and numerous cases lays down the incontro-
vertible doctrine:
That all exemptions are to be strictly
construed. They embrace only what is
within their terms"
The same authority says, IAN exemption
to be admissible, it would seem, ought to be
made on the basis of contract, in which case
the public is supposed to receive a full equiv
alent therefor, or it ought to be made on
some ground of public policy, such as might
justify pension or donation of the public
funds, or OH some general rule OF which all
who come within it may have the benefit"
1t is difficult to conceive of an exemption
which selects single individuals or corpora
tons and makes them the subject of capri
cious legislative favor; such favofitism could
make no pretense to equality; it would lack
the semblance OF legitimate tax legislation
Ii was held i'll pleading case in Kentucky
"A common burden shonld be sustained
by common contributions, regulated by some
fixed rule and apportioned according to some
t atiom Or personal tax be levied, it must be
imposed on all free citizens equally and
alike"
Our organic act provides that al taxes
shall he equal and uniform" Indeed, in the
legislation of the country and the decisions
of the courts, determinations of this charac-
ter are condemned.
Section 1850 of the Revised Statutes of
the United States provides that The Leg
islative assemblies of the several Territories
shall not grant private charters or especial
privileges
Admitting for the purpose Of argument
that section 81, as is generally supposed,
grants to persons an exemption from the
same burdens borne by others OF the same
class upon the ground that they enjoy the
proud ~ distinction of living in towns and
cities instead of in the back woods tilling
the soil and encountering the hardships of
opening up. settling and improving the
country, am of the opinion that such dis
tinction and such discrimination can not be
upheld by the policy Of our laws, as it is
alien to the genius of our institutions. 1t is
not based upon any license of public policy,
and is unconstitutional and void.
think that the correct construction OF
section 81 would be that ne assessor shalt
not col e of persons residing within the
city limits not that persons residing within
city limits are exempt from paying poll or
road poll tax.
In my opinion section GO controls, and
only such persons named therein are exempt
from the payment of such poll taxes.
am, respectfully,
f. n. H. BLOOMFIELD,
Dist Atty % Judicial
District of W. 7.