The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1890-07-11
TAXES ON CHURCHES.
An Agnostic Asks Opinion of
the Attorney General.
NO EXEMPTION UNDER LAW.
Mr.. c. b. Reynolds Holds That Non-CoI-
lection of Taxes Would Violate
the Constitutions.


Following is copy OF letter from C. B.
Reynolds, secretary OF the Washington
Secular Union, to ATTORNEY General Jones
| WASHINGTON SECULAR UNION,
2,l0i sixth ST., SEATTLE. WASH.
| July Z. 1901
| Hon. w. C. Jones, Attorney General state
of Washington, Spokane Falls Dear Sir.
As secretary of the Washington Secular
Union, ] wrote the governor of the state.
June Goth, calling his attention to the fact
that church property. as well as that of
private schools and hospitals, liable to tax
alton BY the provisions of our state consti-
| tuition, were being omitted from the assess
ment rolls by auditors and assessors
| throughout the state.
And in accord with article 3, section of
| the constitution, and an act of the leglsla-
ture relating to the duties of the governor
| (recorded on page 81, session laws, 1850
SOD, urged him to give instructions to
auditors that they must comply with
section 81 of an act of the legislature, en-
titled AN act to provide for the assessment
and collection OF taxes in the state of Wash
ington.' Gage 62S. session laws, 1850 100. }
Governor Ferry kindly replied: Your
communication of the 18th has been re-
ceived. The question which you submit
to me is one purely of judicial character,
and is one which the executive of the state
has no power to decide.
The construction which you give to the
constitution and to section / of the act APP
proved February 25 1890. is too liberal. If
that construction was carried out by me to
its logical conclusions | would be clothed
with autocratic power.
II have this Gay wired the attorney
general for his opinion upon this subject,
and when il is received / will forward you
copy. Yours truly,
ELISHA p. FERRY"
And OH July 1st received another letter
stating. Attorney General Jones wires me
as follows: Taxation church property
governed by old las In the PosT-INTEL-
LIGEYcgR of the 4th inst. is published an
extract from your opinion, filed on the Sd
inst, in regard to exemption from taxation
this year of the right-of-way of the North
ern Pacific Railroad Company which
opinion gives evidence that you have
changed your mind in regard to taxation of
church property being governed by the old
law, or. if you have not I respectfully cali
your attention to the fact, that every argu-
ment SO ably and forcibly adduced by you
to prove that exemption of the right-of-wa
of the Northern Pacific railroad in this
state, from taxation. ceased with the
adoption of our state constitution, applies
with even greater force and positiveness to
all church, private school and hospital
property.
In the opinion referred to you say: 1T
remains to be seen whether the people by
the constitution have made any such ex-
emption.' Section /. article 2, of the con-
stitution, provides as follows: "All prop
erty in the state not exempted under the
laws OF the United States, or under the
constitution, shall be taxed in proportion
to its value. to be ascertained as provided
by law" The foregoing provision of the
constitution did not go into erect until we
became state. But that moment the ex-
emption in its charter ceased to be opera
tive.
PROFESSIONALLY your position s well
taken, is impregnable, for to exempt any
corporation property, civil, commercial or
religious. is repugnant to the letter and
spirit of the constitution. You rightly de-
clare that section l, article 2, is peremptory
and of immediate effect. But why then is
taxation of church property governed by
the old law" Does not section 1. article 2
apply equally to all property in the state.
without exception, other than those
enumerated in article 81 section 2 OF the
provided further that the
property of the United States, and of the
state, counties. school districts, and other
municipal corporations, and such other
property as the legislature may by general
law provide, shall be exempt from taxation? ?"
Nochurch property has been so exempted,
but on the contrary the question OF ex-
emption of church property was very freely
and fully discussed by the trainers of the
constitution.
The Washington Secular Union having
been instrumental in furnishing every one
OF the members of the constitutional con-
vention with pamphlets, cartoons and docu-
ments, proving the gross injustice OF all
such exemptions.
And after full and exhaustive discussion
of the subject, article /, section IL, was
adopted: No public money or property
shall be appropriated for, or applied to any
religious worship, exercise. or instruction,
or the support of any religious establish
ment."
appeal TO you, would not exemption of
any church property from taxation be to
dppIOpfldtc diiu Apply tiS ahiouhs Va soAcs
that should be paid by the owners OF said
property. to the support of that church or
religious establishment ? And to clinch
the matter beyond all reason able doubt or
controversy, article z, section 2, declares:
1.-The legislature shall provide by law a
uniform and equal rate of assessment and
taxation on all property in the state accord
| ing to its value in money, and shall pre-
scribe such regulations by general law as
| shall secure just valuation for taxation
of all property so that every person and
| corporation shall pay tax in proportion
! of the value of his, her, or its property"
This was the answer of the trainers OF our
state constitution TO appeals to continue
the exemption of church property from
| taxation And the answer was approved
| by the people OF the state OF Washington
| by their overwhelming majority vote, en-
| dorsing and ratifying the constitution.
| And the legislature SO far from sanction
! ing continuance of exemption of church
| property from taxation, passed IAN act to
| provide for the assessment and collection
| of taxes in the state OF Washington tpage
COG. session laws, s9-'s0) in exact harmony
| ,-,tR, tba fatfar aud spir;t of the cousfitr,-