Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1880-12-03
Decision of the Tax Case.

At the special term OF the DlArict
Court, held in this place, beginning
last Monday, the court decided the
case of Thurston County VS.. the
Thurston County Railroad Construc-
ton Co. The company refused to
pay the taxes because of the arbitra-
~. unjust and illegal proceedings OF
the Assessor and the County Com
missioners in assessing the property
and in fixing the amount of taxes to
be paid. The company returned no
assessment to the Assessor. The
property was returned by that officer
valued at ST. 900. The Commission
ers refused to make any reduction in
the assessment, on the ground that
the application was made too late.
It was urged that when the Northern
Pacific Railroad Co. asked for re-
drction of taxes, the Commissioners
seemed to have no doubt Of their au-
thority to act and actually settled
Eve years taxes for three per cent.
of the gross earnings Of the road for
1879, and that, guided BY this pre-
cedent, reduction should be made,
90 that the assessment of the compa-
ny might correspond somewhat with
the market value of tho property.
The Commissioners, however, refused
to make any change in the assess
ment, although they acknowledged
it was too high.
At this stage of the proceedings,
Mr.. Judson was employed to take
such steps as he might deem advisa-
bic TO prevent The Treasurer from
selling the property of the company
to pay the tax so ssessed. He.found
on examination of the assessment
roll that it had not been authenticat-
ed or signed by the Assessor, as re-
quired by the express provisions OF
Sec. % of the revenue law of 1877.
This defect Mr.. Judson pointed out
10 the Treasurer and the Auditor,
and he stated to those gentlemen ct
the time that his interests in the
county as citizen and taxpayer
we're such that he would with great
reluctance raise . question as to the
validity Of the assessment before the
courts, in hie judgment the whole
was void, and that many, taking ad-
vantage Of the defect, would pay no
taxes and the county be greatly in
iured thereby. It was then agreed,
between tho Auditor and the at tor
ney for the company, that the former
should call the Commissioners to-
gether, with view Of effecting some
compromise, while the latter should
have a meeting of the Directors Of
the company and urge the propriety
of paying fair and just tax.
In pursuance of this arrangement,
the Commissioners and Directors
met, and the latter instructed their
attorney to tender the county three
and one-half per cent. of the gross
earnings of the road in lieu of taxes.
The proposition was made in writing,
with the intimation that the assess
ment was probably void and in case
of litigation the county would suffer.
The Commissioners rejected the pro-
position and the Treasurer, acting
under express instructions, sold the
property of the company for delin-
quent taxes, the county being the
purchaser. At the last term of the
court, the county brought an action
to recover possession OF the property
Mr.. Bloomfield, representing the
county, offered in evidence the as
sessment roll, to which Mr.. Judsou
objected, on the ground, among
others, that the assessment roll was
Void, because the Assessor had not
signed the same.
Judge Hoyt, in deciding the case,
passed only on one point or objection
made. He held that the failure Of
the Assessor TO sign the roll, made
the assessment and all subsequen,
proceedings, null and void, and that
the company have judgment against
the county for costs.
ACCORDING 10 the Chicago Rail,ca,
Recie,c, a company of American cap
italists are negotioting with The
Iortbn,r D..:Gz Ds:l.o.J C.,