Seattle daily post-intelligencer. [volume] (Seattle, W.T. [Wash.]) 1881-1888, 1883-12-22

nAlLY POST. estao.s"ss ~ !o1 !o1
ssIY iNTEl ucEhcER. In ~
rss RAlLsoAD TAX Law.
~. following bill, introduced BY
c..c;lmap Houehton, of Pierce ooun-
..a entitled IAN act TO provide fol
- =. ,.,, and collection Of taxes upon
- suroperty of railroad companies in
=. Territory,' was passed by the Leg.
.s..sre and is now the law;
:. !. enacted BY the Legislative As
s,. ~ the Territory Of Washington:
se%u3 senr /. In lieu of any and all 9th
49, nnon any railroads, except rail-
c,,erated BY horsepower, within
-. Ts,r;tory, or upon the equipment.
0n.."rsnoes or apoendages thereof or
srv other property situated IN this
c,y belonging to the corporations
I =, orerating such railro ads. or
onrk ~ esntal stock or bu siness trans
e1 - snnh railroad COMPANY. there
ae.U1 ~, 1s~...sftsr be paid into tho treas
snsn ~ ~ Territory a percentaRe OF all
uy "s ~ ~. earnings of the corporation
t1e !, cnefsting such railroad aris-
os1sIM oIs ~ CESSATION of such railroad
ine ~, ssv I. ituated within this Terrific
- sosn .;rsfter stated, that is to say
80 railroad corporation or per-
Ey Ey.st;ne railroad in this Terri
S"Ii raw TO said treasurer each
~ ~ the frst five years after said
y.;,sosd shsll be or shall have been op
...ts6 n vhole or in part. two (2) per
ssctrm OF such gross earnings; and for
- snd every wear after the expiration
Ssea 6ve Years, three (3) per oentum
ssshs ssid oroes earnings, and the pay
ss.rt n aneh DER centum annually a.
sScsssaid ehall be, and is, in foil Of all
ss~st;on and assessments Whatever up-
- ia property aforesaid. The said
.s,ments ahall be made 0ne-half (1)
z. on before the - day OF - and
oss-half (11) ON or before the day
Of each year, and for the purpose
of ascertainine the gross earnings afore-
aaid. an accurate account OF such earn
inQs shall be kept By said company, An
a6Strsct whereof shall be furnished by
eaid company to the treasurer OF this
Terrtesy on or before t1e--day Of
h each yesr, the truth Of which abstract
shall be verified by the afidavits Of the
treasurer and secret ,ry Of said company
"a for the purpose Of ascertaining the
terth Of such afiidavits and the correct
- OF such abstracts. full power is
hsreby vested in the Governor Of this
Territ0ry, or any other person appointed
bv Law to examine under oath, the Off
eses snd employees of said company, or
other persons, and il any person or per-
~ 20 examined by the Governor or
dther authorized person, shall knowing
n or wilfully swear falsely concerning
6ematter Aforesaid, every. such person
iedeolared to have committed perjury;
md for the purpose of securing to the
territory the payment Of the aforesaid
per centums, It is hereby declared that
- Territory shall have lien upon the
nilroad of such company, and upon
property, estate and effects of said COM
Dany whatsoever, personal, real or mix
"a, and the lien hereby secur d to the
Territory, shall have and take prece-
dsuce Of all demands, decrees and judg-
ments against said company.
SEQ. 2. II any railroad company in
this Trerrltoy shall fail to make return
q its Rross earnings as aforesaid, or
any part thereof, at the time and in the
manner provided by law. and such de-
hult shall continue during the period
q thirty (30) days, such company shall
b subject to a penalty in an amount
equal to twenty-five (25) per cent. Of the
tax imposed upon such company by this
aot. And the treasurer Of this Territory
ohsll forthwith ascertain the amount Of
such tax justly due from such company,
q nearly az may he from such evidence
q may be available, and shall thereup-
cn collect such tax as so aaCertained, TO-
n amount Of the tax ascertained by
~ Territorial treasurer, as in this sec-
ton provided, shall, tOgether with the
aid penalty thereon, be BY him entered
n the books OF his office; and such en-
t1y, when 20 mado. shall stand in the
place Of the report required by law to
b made by such company; and shall, in
I'll the courts within this Territory, be
evidenoe of the amount Of such tax and
ponalty, and Of the other facts stated
therein in pursuance Of this act.
6eo. 3. In case any railroad company
shall fail or neglect 10 pay the taxes re-
ported by II to be due, in pursuance Of
this act. for tho period Of thirty days
after the same shall have become doe
b. the terms thereof, in such case there
hall be added to the amount Of such
tax ten per centum thereof, as . penalty
for such failure or neglect TO pay.
Hec. 1. At any time after the expira-
ton Of the period of thirty days after
any tax has become due and payable
under the provisions Of this act, the
Ierritorial Treasurer or his deputy shall
diaerain sufficient goods, chattels, or
other movable property, IL found within
this Territory. to pay the taxes or per
1entum due from such corporation, to-
gether with tho penalty thereon herein
provided, and shall immediately adver-
tioe the sale Of the same in at least
three newspapers published within this
Territory stating the time when and tho
placo where such property shall Be sold.
6uch Gales shall take place at some point
- the railroad Of such delinquent CON-
pany, and at least four weeks notice OF
the time and place of such sale shail be
given. Huch delinquent company, its
suoccesOrs and assigns, may pay any
noh taxes and penalty at any tune be-
tore the sale of property distrained ~
herein provided, and thereupon farther
proceedings in connection with such dis
tzaint shall cease, and the property die
txained be surrendered TO the owner
thereof.
SEQ. 8. The lands Of any railroad CON-
pany shall become subject to taxation
IN the same manner a. other property,
= soon a. the same are sold. leased, or
contracted TO he sold or leased and On
OF before the first day of April Of each
year each railroad company having
lands within this Territory ahall return
to the County Auditor Of each county
full and complete lists. verified by the
ahidAvits Of some officer Of the
company having knowledge Of the
facts, Of all lands Of such company sit
uated in such county, sold or contracted
10 be cold, Or leased during the year
ending the last dav Of December pre-
eeding, and the list furnished on or BE-
fore the arst day Of Arril. A. ID. 1854. in
compliance With tho terms If this eco
l3on, shall include q complete list Of all
lands cold or leased prior 10 December,
A. d. 1883.