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

tne oeSt VI ulS KnOWie0Se ana belief
such il-t contains full aud true &C.
count of all his property liable to be
taxed in his county on the first Mon.
day of April at II o'clock NJ, and il
any person shall refuse to furnish
such list, or to swear to the same
when required to do SO by the asses
sor, such person shall forfeit and
pay to the assessor for the use of the
county the sum o. one hundred
dollars. which sum may be recovered
by an action in the name of the
county in any court having jurisdic.
ton.
Sec. 4. Section 284S is amended
SO as to read as follows:
Section 2S4S. Any person owning
or having in his possession or under
his control within this Territory with
authority to sell the same, any per-
sonal property purchased with a
view of it's being sold at profit, or
which has been consigned to him
from any place out of the Territory
to be sold within the Territory, such
person shall be held to be merchant
for the purposes of this act, and such
property shall be listed for taxation,
and in estimating the value thereof,
the merchant shall take the average
value of such property in his possess
ion or under his control during the
next year previous to the time of
assessing, and if he had not been
engaged in business SO long, then
he shall take the average during such
time as ho shall have been so en-.
gagged. and if he be commencing, he
shall take the value of the property
at the time of assessment.
Sec. 5. Section 2S61 is amended
so as to read as follows:
Section 2a61. In making up the
moneys and credits which any per-
son is required to list or having listed
and assessed, he shall be entitled to
deduct from the gross amount, all
debts in good faith owing by him,
but no acknowledgement of indebt-
edness not founded on actual con-
sideration, and no such acknowledge
ment made for the purpose of being
SO deducted shall be considered q
debt within the intent of this section,
and so much only of any liability of
such person as security for another
shall be deducted as the person max
ing the list believes he is equitably
or legally bound to pay, and so much
only as he believes he will be COM
PEELED to pay on account of the in
ability OF the principal debtor, and
if there are other sureties able to
contribute, then so much only as he
in whose name the list is made will
be bound to contribute; but no per-
son will be entitled to any deduction
on account of any obligations Of any
kind given to any insurance company
for the premiums of insurance, nor
on account of any unpaid subscrip-
ton to any institution, society, cor
poration or company; and no person
shall be entitled to any deduction on
account of any Indebtedness con-
tracted for the purchase OF United
States bonds, or other non-taxable
property; and in making up the
amount of debts due him, the party
making the list shall include all debts
due from persons nonresident as
well as resident of the Territory.
SEC. 6. Section 1869, is amended
by striking out all of the words after
July in the first line, and all OF the
second line in said section.
SEC. Z. Section 2872 is amended
by striking out of the affidavit. the
following: after the word "swear," /"
in first line i" if in the first district"
all after the word July in the second
line, all of the third line, and the
words -" Monday of May" in the
fourth line.
SEC. 8. Section 2873 is amended
so as to read as follows:
Section 2873. The board of county
commissioners Of each county, shall
constitute board of equalization of
taxes for its county, and shall annu-
ally hold a session for the equaliza-
tion of assessments and the correc-
ton OF the assessment roll, which
term shall commence ON the first
Monday of the regular August term
each year, and continue until such
business is completed; Provided,
that said term shall not exceed two
weeks in one county for this purpose.
Sec. 8. Section 2s77 is amended
by striking from line 4 on page 49S.
all the words after /" april" and all
of the 5th' line to the word "and."
Sec. 10. Section 1880 is amended
by striking out the word May" in
second line, and inserting" August" !"
Sec. IL. Section 1881 is amended
by striking out the word " May" in
second line, and inserting the word
" August"
SEC. IL. Section 1887 is amended
by striking from the first line, the
word October" and inserting
d" November"
Sec. 13. Section 1894 is amended
by striking from the fifth line the
words " 31st day of December" and
inserting the words " first day Of
March"
Sec. IA. Section 29O1 is amended
by striking from line one, the words
" 31st day of December" and insert
ing, " first day of March,"
Sec. Is. Section 2302 is amended
so rs to read as follows:
Section 1902. On the first Tues
day of March in each year, the
Treasurer of each county must at.
tend at the Office of the county Aud.
itor with the duplicate assessment
roll and every item marked paid, o,
which has in fact been paid, in such
duplicate assessment roll, must be
marked paid in the original assess
ment roll, with the date of pay.
ment of each, and every item marked
" error," or double assessment il
the duplicate must be marked the