Seattle daily post-intelligencer. [volume] (Seattle, W.T. [Wash.]) 1881-1888, 1886-01-27
TAXING so-CAlIRD xoRrRRRS pa.
CIFIC IAyDS

tain lands" This bill III. B. No.
1861 reads IS follows:
WHEREAS, By set of Congress sp-
proved July I'd, 1864, certain lands
were granted to the Northern Pacific
Railroad Company, its successors and
assigns, on the terms and conditions
in said act of Congress specified; and
WHEREAS, Afterward it was enact
ed by Congress, that before any land
granted to the Northern Pacific
Railroad Company by the United
States shall be conveyed to any party
entitled thereto under any acts incor.
porating or relating 10 said company,
there shall first be paid istO the
Treasury of the United States the
cost of surveying, selecting and con-
veying the same. by the company, or
party In interest; and
WHEREAS, Said Northern Pacific
Railroad Company has sold and con-
veyed to divers persons large quaint
ties of said lands. and the said COM
pany and its grantees have paid no
| part Of the cost Of surveying, select
ing and conveying said laRd to the
United States, and the United States
holds the legal title to said lands to
secure the payment of such costs,
and the said lands as such are not
taxable, and only the equitable claim
and interest of said company and its
assigns is taxable, and
WHEREAS, The Legislative Assem-
bly, has at no time enacted q law for
| the taxation of such equitable claim
| and interest of said company, or its
assigns, ia and to said lands; there
tore
SECTION l. Be il enacted by the
Legislative Assembly of the Terrific
ry of Washington. That the equita-
bic claim and interest of said North
ern Pacific Railroad Company and its
assigns, as to all lands selected by the
said company under the provisions
of said acts of Congress, approved
July I'd, 1854, and all other acts and
resolutions of Congress relating there
TO, be aud the same shall be assessed
and taxed in accordance with the
value of such equitable claim and
interest in and to each several tract
of such land.
Sec. 2. Every person or corpora
ton owning or claiming any interest
in such lands shall. for the purposes
of assessment and taxation, furnish
to the Assessor of each county where.
in such lands are situate, complete
list of such lands, on or before the
first Monday Of April, each year.
| which list must be verified by the
oath of such person, or his duly au-
thorized agent, OF by any managing
agent, superintendent or officer of
such corporation, TO the effect that
such list contains full and complete
statement of all such lands in which
such corporation or person claims
any interest, and such list shall be
furnished without any previous de-
mand being made therefor from such
person or corporation. II any such
person or corporation fails to fur
nish such list, within such time as
herein provided, the Assessor of the
proper county, shall ascertain from
such source as he deems best and
most reliable. description Of such
lands. and the name of the person or
coIporation owning or claiming an
interest therein, and the failure OF
such person or corporation to fur
nish such list shall be held and
deemed to be waiver on their part,
and shall thereafter estop the person
or corporation so failing to furnish
such list. in all proceedings at law oil
in equity and before all courts,
boards and officers, from disputinl
or contesting the accuracy of tht
description and the ownership of the
Equitable claim and interest of the
lands described in the assessment
roll. rtrr /
| Sec. 3. After obtaining the de
scription and the names OF the own
ers of such equitable claim and in
terest In such lands. the Assessor
shall list the same in his assessment
. roll prescribed by section 1882 o
the Code of Washington Territory
: ia the manner therein provided, sx
cept that in the column containing
, the names alphabetically arranged
of all persons subject TO taxation,
he shall prefix to such name the fol
flowing, to wit: THE eQuitsbls
claim Of and after the 9th column il
said assessment roll. which contains
! The full cash value Of each lot o.
, parcel OF land assessed" the Assess
! or shall add and place an additions
column before the seventh column
in which he shall set down and place
The full cash value Of the equitabl,
/ claim TO each parcel ofland assessed
and shall place at the head Of suci
J column the following words: "Valu,
of the equitable claim to land"
: Sec. L. In order to ascertain tn,
= value of the equitable claim to suci
lands, the Assessor shall estimate the
full cash value Of the land. and sh al
estimate as near as may be tn,
cost Of surveying, selecting and con
veying the land, and deduct such
costs from the whole value Of sucl
land, and the balance shall represen
the value Of the equitable claim I,
the land, which value shall be PLACED
In such added column under tn,
head of, value of the eqaitabl,
claim TO land" In all other respect
the said assessment roll shall remain
as provided by section 2,S32 Of tn,
q Code Of Washington Territory. ant
q the value of the said equitable CLAIM
to said lands, as stated in said col
umn added, shall be presumed COZ
/ rect.
Sec. s. The person or corporation
owning or claiming such interest II
any of the lands wherein the equii
, able claim thereto Is assessed, MAJ
sppear before the Board OF Equal
zAiion, ~ provided by chapter 2a2 o
, the Code of Washington Territory
and make complaint as therein pro
vided. and have such assessmen
corrected and equalized in name
} and al the time therein provided, an,
failure TO 90 attend before sue
Board of Equalization and apply 70
the correction of alleged error
shall bar such person or corporatio
, from any other remedy therefor.
Sec. 8. Taxes upon the assesse,
values of such equitable claim Z
l. l. n Il l.