Seattle daily post-intelligencer. [volume] (Seattle, W.T. [Wash.]) 1881-1888, 1884-05-14
DAILY T.INTElLlGENCER.
EoTiLr7tNG ASSESSMENTS.

bowers 10 rdlse, EouN"O va
of property for assessment IN the seF-
eral counties of the Territory on an
eouitable basis. There are many rea-
sons for the creation Of such a Board
No GOOD ones can be urged against It.
We have heretofore called attention |
On the assessu eut Of jefferson county, |
In which, as stated by the Port Town
send Argus. the Assessor AYERS DC Gas
mt sppraised property for assessment
purposes at twenty per cent OF It's ac'uAi
valoe. DiscIaiming the slightest preln-
dice ir this matter, We once more eau
attention TO the injustice and iilegalitS
of such appraisements- IL, as Is aileeeo
by the Argus, IT exists in other counties
of the Territory, the injustice done 10
those counties where the estimates Oh
the Assessor more nearly approacs the
actual value Of the property assessed Is
palpable and demands remedy.
II ia asserted by the Argus that the
value put upon property by the Assessor
ia what 1t would probably bring al a
forced sale. This is not the legal basis
of yaluinp property for assessment. ihe
words used in the statute are " full cash
yalue." To fully explain to the As
sessor his aoty in making the sppraise-
ment. in the third subdivision Of sec
tion 2s3O of the Territorial Code the
,ar, "fnll cash value" is detiRed to be
the amount at which the properly
would be appraised If taken in payment
of a last debt due from solvent deot-
or" The distinction is too apparent 10
require argument. 1t Is matter oi
public knowledge that properly nj
foroeS sale il, under ordinary circuIh'
stances, not likely to bring its full cash
yalue an above legally defined.
We remarked that such assessments
are not only illegal, but unjust. LIST US
see. Il is intended to raise by taxation
In Washington Territory during THIS
YEAR and next the net sum OF $ioO'Op.
Collection of this revenue is predieeted
upon tax Of one-quarter OF one per
cent per anuum upon total VALUATION
of $45.OOO.OOO. II property throughout
the Territory is assessed at Its fui'
cash value" the total valuation Will con-
siderably exceed the sum named above
The revenue will be correspondingiy In
creased, and there will be surplus ovei
that required for the expenses Of the
government. But IL in many counties
of the Territory the theory of the Jeffer
son County Assessor be adopted. instead
of a $45. 900, 600 valuation the total sun
to be assessed will be much smaller, thu
revenue will be proportionately reduced
and the government will run behind.
Moreover, it must be remembered tina
the Territorial tax levy is not like tina
of cities and counties elastic. IL Il
ixed by the Legislature at uniform
rate all over the Territory, which isthu
directly and largely interested IN hav
ing a just and uniform valuatian o
property for taxation. IL property /
undervalued, the Territory is defraudet
aud helpless to correct the evil, 10
while Boards Of County Commissioners
may yearly vary rates of levy to con
form to valuation and needs, the lev,
for Territorial purposes is fixed bisn
nially and Is unohangeable save by til
Legislature.
Every comfy is directly and peculiar
" interested in securing the passage o
Q law looking TO the equalization o
similar property, situate in contiguou
or adjacent counties, in valuation 70
taxation. II is plainly to be understoo,
that, while one county may, because o
intelligent and lawful valuations mad
by the Assessor. be contributing its jus
proportion 20 the Territorial revenue
another and possibly adjacent county
by nou-conformity with the require
ments of law on the part of the As
SCISSOR. may be Sinking its duty in thi
respect, thus making the burden of tax
alton bear most unequally and uniustl,
upon different communities.
Happily for the people the rate o
taxation il comparatively low in thi
Territory. We're il otherwise the in
justice of unequal valuations would b,
more pronounced aud the necessity 70
the strict enforcement of the revenu'
laws more urgent. The sarle needs ane
equities which have led to the conssi
tuition of County Boards of Equaiiza
tion. TO correct errors and settle values
OF assessable property, are combined ii
urging the creation of similar boars
for review OF the assessment lists o
counties and TO enforce justice between
them. II il as manifes.ly unjust &
value q farm north Of the boundar,
line between King and Snohomish coun
ties at twenty per cent Of its value
while contiguous farm south of th'
line il assessed at or nearly in accord
anoe with the Law, "a IL would be wer,
bota farms situate in the same county
Yet this 20 greater or less degree il
the custom all over the Territory. III,
sole object In titus violating the Law IL
to avoid payment Of due proportion
OF the Territorial tax. II is the bust
ness OF the law officers 10 see that such
attempted frauds upon the revenue
are punished, and should he the bust,
mess Of the next Legislature TO render
their continuance impossible. This
can best be done by creating review.
ing board. with power 20 raise. lower
and equalixe the assessment rolls Of the
several counties.
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THAT COMMISSION.