Seattle daily post-intelligencer. [volume] (Seattle, W.T. [Wash.]) 1881-1888, 1884-09-04
a LITTLE RAILROAD TAX LAW
HISTORY.

LITTLE RAILROAD TAI Law
History.
As this question of the railroad IA,
ia~ viii come before the Terri,oria
convention today. the publication Of ,
little OF its history will be opportune.
Inc people from the beginning hav,
nad trouble with the Northern PaciS,
Company in the collection of taxes. .h,
company resisting payments a. ever,
turn, and attempting to defrsud tb,
counties and Territory on every possi
Ole occasion. General and fierce indio
nation was aroused, which, when Il
could no longer he repressed, found ex
preston In the last Legislature in ar
sttempt to secure the enactment O,
such Law as would compel the com.
pany TO LAY taxes as other propert,
owners paid. With this obiec. in view
Council Joint Resolution No. s was i.
troouced at an early day in the session
20 provide Tor the creation Of a joint
COMMITTEES on Revenue. Ihs full ter,
OF this resolution is as fellows:
WHEREAS, The Organic Act Of Wash -
ington provides that all taxes shall he
uniform and equal, and
Whereas, The decisions of the cor,,ts
under existing laws with relation 10 ths
taxation OF the property Of railroad
corporations, particularly that of the
Northern Pacifc Railroad Company. is
sucn as 10 leave the impression upon
the public mind that much property of
socn corporations, IN consequence of a
oeiect In the laws, escapes taxation;
Inat lands already earned by the
Northern Pacific Railroad Company.
because patent has not issued, pay no
taxes, when, II the same lands are sold
10 private individual, the Assessor is
allowed to list the same;
That other property of corporations,
oy virtue OF a supposed exemption, is
permitted TO escape, while that of the
private citizen 10 listed at its full value,
thus practically evading, if not directly
disreRardinR the explicit declaration OF
the organic Act aforesaid. and
Whereas, The plain, unm akeable
intention OF Congress, as expressed in
the Organic Act, was that no distinction
should be made;
That all property should bear its equal
burden OF taxation whether owned by
corporations or private citizens, and
for this purpose ought to be listed
alike where no act of Congress prohib-
it's, and
Whereas. The revenue laws OF the
Territory need revision and amend
ment 80 as to correct the wrong herein
indicated and more fully and justly
comply with the wise and impartial pro-
visions Of the Organic Act on the sob
ject of taxation. Therefore.
BE 10 resolped bg the Council, the
House eoneurriag. That Joint Com
mittee of five, two ON the part of the
Council and three on the part OF the
House, be appointed and when so ap-
pointed shall be known and designated
as the Joint Committee on Revenue.
That the duties of such committee
are defined to be rs follows: Carefully
consider the revenue laws of the Terri
tory and to prepare and submit such re-
vision thereof, or amendments thereto,
as will effectuate the objects set forth
IN the presmbles hereto and prevent any
and all evasions of the Organic Aot up
ON the subject of taxatisn.
This was pretty good talk, and the
resolution passed both branches of the
Legislature unanimously. In accord
ance with the Instructions therein given.
Mr.. Miles, Of Lewis County, intro
duced House Bill No. III, "Io provide
for the assessment aud collection of
the taxes on certain interests In lands"
There were seventeen sections in this
bill (too many for as to give the whole
bili), the first three of which read as
follows:
SECTION I. Be 1t enacted By the Lsgisia.
tiue assembly Of the Territory Of Wash
fhgfoH That the interest of any per-
son or corporation in or to any lands,
the legal title of which IL in the United
States, and for which the United States
withholds patents on account of the
non payment OF the cost of surveying.
conveying or selecting the same, shall
be liable TO taxation az other real estate,
and such interest shall be assessed as
other real estate is required TO be as
sessed, under the general revenue Law
of this Territory, except al otherwise
provided in this act.
SEQ. 2. Every person or corporation
owning or claiming any interest IN such
lands shall furnish for the purpose Of
assessment to the Assessor of each
county wherein such lands are situate,
complete list of such lands on or be-
fore the third Monday OF April of each
year, II situate In the drss assessment
district created by section 2s3l of the
Code of Washington, and on or before
the third Monday of February in the
second assessment district. which list
must be verified by the oath of such
person or his duly authorized agent, or
by any managing agent or any superin-
tendent or officer Of such corporation.
to the effect that such list contains a
full and complete statement OF all such
lands in which such person or corpora
tion claim any interest, and such list
shall be furnished without any previous
demand being made therefor from such
person or corporation. IL any suoh
person or corporation fails to furnish
such list within such time as herein pro-
vided, the Assessor Of the proper count,
SHALL ascertain from such sources as be
deems the best aad most reliable, de
scriptiou Of such lands and the name OF
the person or corporation owning or
Claiming an interest therein, and the
failure of such person or corporation
to furnish such list shall be held and
deemed 20 be n waiver ON their part,
and shall thereafter estop the person or
corporation 80 failing TO furnish such
list In all PROCEEDINGS at Law and in
equity and before all courts, boards of
officers, from disputing or oontesting
.h.. aa.uraav ,f fka daserfuffon and the
ownership Of the lands described Ia the
assessment roll.
Sec. 3. After obtaining the descrip-
tion aud the name Of the owners IN
either Of she modes herein provided,
the Assessor shall list such lands In biz
assessment roll prescribed by section
1852 of the Code Of Washington. and
in the manner therein provided, ex'
ceps that in q separate additional col
ann Of said assess nent roll he shall set
down the interest OF the United States
in such lands. the same being the cost
OF surveying. conveying and selecsinR
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