Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1885-07-10
The GrOS>-Earnlng, Law.


decision IN the case Of the Columbia
aud Puget Sound Railrond Go. vs.
the Sheriff of klns county. affirming
the constitu'ionllIty Of tho law ~
the Inst Legislature tnNing the gross
earnings Of railroads
have carefnlly studied tho MI.
thoiiies clted and Iuints made
W'thout attempting now To discuss
them, | shall content my,olf with a
concise statement Of my conclusions
Cnler Section .O2i f the United
States Revised Statutes. taxes must
lie equal and uniform. NJ dl-libc.
ton can bc made IN the assessment
between different kinds Il property,
and assessments must bc according
TO tie value OF the property. But II
Is not by that scciion, uui o.sew her.
IN the organic Jaw provided, that all
property shall be subject To taxation.
nor that every sp,c clos OF ot tax shall
be assessed against every species uf
property, non ;hat distinctions may
not hc made IN us-cssu, nt between
uScS 10 which property Is hcld OF
subjected, nor that assessment shall
be made wherever there is value.
Uniform means, being always.
undevlatinSly Of tho Same sort or
description. Uniformity has refer.
encc to the nature of the tax, as, foT
example, whether IN specie or mon
ey or service, CT whether lot accord
lns to values or volumes, or uses or
productiveness, or any other pIinci.
pie of rating.
Equal means, that whichever
principle Of taxation prevails, equal
properties shall bear equal taxes. II
the principle Of taxation il that taxes
shall be imposed according to values,
then taxes are not equal unless eve
ry dollars worth OF value, subject to
taxation, is assessed tho same amour,
OF tax as every other dollars worth
The equality and uniformity re-
qulred by our organic law, do no,
prevent the Legislature from exempt
ing from taxation any class of pro
petty 1t may please. either absolute
y or on terms Tho terms can b,
made compensated for the eIomp,
ton and do not violate an, orcanir
right.
Nor does tho equality and uniform
ity Of the statute prohibit tho Log
islature from classifying the subject,
of taxation and taxing each class b,
taxes equal and uniform within ia,
class, but different from those i'm
posed on any other class, provided
the classification is not merely arbi,
trary, but based on natural distinc
tions.
Taxes, so-called. imposed without
discrimination upon ali railroad,
proportional to tho gross earning.
of the corporations owning or opcr.
| a.ing them. arising from the opera
ton thereof, are not void as being
contrary to equity or uniformity, oil
as being assessed otherwise than ac.
cording to value. Such ,axos are
laid upon the franchises OF the cor.
poration, in such n way as faiily to
meet the statutory requirements that
they be apportioned to the value ol
the franchise. A statement In the
statute that that such taxes shall be
in lieu OF any and all other taxes on
any other properly, and to receive
the taxes on any other property
owned by such corporation is q suili
cient declaration OF Legislative inten,
to exempt such other property and
to receive the taxes on gross earn
ings as compulsory for the exomp.
ton.
Whether the gross earnings taS
law of 1883 is wise or just piece OF
legislation, is not for this court tc
say; but as Judge, l do not, from
what examination l have been abb,
to make Of the matter, believe Ia,
statute to be void.
The demurrer is sustained.
GREENE. J.
June 80, 1885.
Argument-James McNaught fol
Plaintiff; j. T. Ronald for Defend.