Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1886-04-16

ANESDISd THE REVENUE Law.

An act Ia amend See 'ons 2S29 2S30
2sJl. ISIS. 2S6l 1859, 2s72, 2S73.
2S75. 2Sso. 2Ssl. 1884. 29Ol, 1902,
2ol5. 29l6. 294l. 2945. 2947, 294o,
29js. and 2962. of the code of
Washington Territory, relating to
tho revenue.
BE u enactcd by The Legislative is
scm,.iy If he Territory Of Washington:
SIC /. That section 1929 of the
code OF Washington Territory be and
the same is amended SO as to rea d
~ followR:
Section $3.50. All property, real
and personal, within the Territory
except such as is herein expressly
exempted from taxation. shall be and
the same is hereby declared to be
liable to taxation in the manner here
iuafter provided. The following
property is exempt from taxation,
to. wit:
All property OF the United States,
both real and personal.
All property, both real and perso-
nal Of the Territory of Washington,
Of the several counties, cities and
towns, and school districts.
All lands nscd exclusively for
grave yards, as graves or grounds
for burying the dead.
Household furniture to the value
Of two hundred dollars for each
family.
Ali wearing apparel in actual use,
and food provided for tue family not
20 exceed one years supply.
And whereas Religion, morality
and knowledge being necessary for
good government and happiness of
mankind" there IL further exempted
all buildings or institutions Of learn
ing, benevolent, charitable and
scientific institutions, and hospital
for the sick and infrm, including
the lands upon which such buildings
are situated, not to exceed two acres
u within n city or town, and not
exceeding eighty acres if not within
a city or town, and all buildings
used exclusively for public worship
and sabbath schools, with parsonages
End the lands upon which they are
situated. not exceeding one.half OF
an acre IL in city or town, and not
exceeding five acres il not within .
city or town. PrOrided, however,
that all such church property includ-
ing parsonage property, whom valued
at moro than five thousand dollars
shall pay q tax upon all above that
value, and il any part OF any build
ing being house Of public worship
shall be kept or used for any other
purpose except for public worship.
The pait no used shall DO assessed
and taxed upon the cash valuation
thereof. Prorided further: That this
exemption shall not apply to hospi-
tails used exclusively for profit.
SEC. 2. Section 1880 be and is
amended 10 as to read rs follows:
Section $3.50 Whenever the
terms mentioned in this section are
employed in this act, they are en-
ployed in the sense hereafter affixed
TO them.
The word property" includes
moneys. credits, dues, stocks, bonds,
checks, certificates Of deposit, gold
dust, gold and silver bullion, fran
chisss, boats and vessels. and all
every other matter and thing, real
and personal and mixed, and capa-
bls OF private ownership.
The term 4" real estate" includes,
the ownership Of, the legal claim
70, the possession Of, or the right to
tho possession Of lend; all mines,
minerals and quarries. in and under
The land, and timber OF natural
growth on tho land; oil rights and
privileges appertaining to the land,
and oil buildings and improvements
upon the land.
The term Improvements" in
cludes. all buildings, structures,
fixtures, fences, clsarings and i'm.
provsments made. erected upon, or
aflxed TO the land, and all fruit, nut
bearing and ornamental trees, and
vines not Of natural growth.
Tho term personal property" in
cludes everything which is the sub
ject Of ownership not included with
IN The meaning of the term real
estate. t'. - NtAA
The term full cash value"
means the amount at which the
property would be appraised if tax
on in payment Of just debt due
from n solvent debtor.
The word "him" or his" shall
DO understood to mean L" her" or
q" hers" when property belonging to
n female is assessed.
The word person" shall be held
10 mean and including corpora
tion" when tho property Of a cor
poration is assessed.
The words county auditor"
I" treasurer, " sheriff" 2" assessor"
shall be understood to apply to each
county respectively.
SIC. 3. Section 1881 is amended
% as TO read as follows:
Section 1891. The assessor of
each county shall between the first
Monday of April and the first Mon
day Of July each year, ascertain by
diligent inquiry the names of all
persons liable to taxation in his
county and also all tho taxable per-
sonal property and real estate there
in and make out an assessment roll
Of all taxable property and appraise
the same in accordance with the
provisions OF this act. Each assessor
shall require every person liable to
be taxed in his county when person.
ally called upon, to furnish him q
list OF his real estate situated in his
county, liable to taxation, and a list
OF all personal property owned by
every such person liable to taxation
that be had on the first Monday Of
Apiii NJ IA O'Clock NJ. statinr The