The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1890-07-09

he gave an instance, of some persons buy
ing in land under tax sales and Fronting
by the added per centage.
Judge Lewis replied that 90 per cent. OF
the people of Seattle earned their
bread bv the sweat of their brow; this pro-
vision is especially directed against rich
non-residenfs who profit by Seattle's pros
perity, and ought to share the burdens.
1t is done in all new states. Look at the
California practice: there they have list
of penalties as long as-well as long as
bill for selling hops, that was the longest
bill he knew of--they charged for swelling
them on those bills.
On Mr.. Donworth's motion, the penalty
on redemption was made 20 per cent. per
annum.
The article was not completed when, at
o'clock, the commission adjourned until
today.
CHAPTER L-oF REVENUE AND TAXATION.
SECTION /. On or before the first Monday OF
July in each year the comptroller shall prepare
and transmit to the city council. accompanied
with estimates and reports of each department.,
which he shall require to be delivered to him
from the heads of each department on or before
the 10th of June OF each year, an estimate OF the
probable necessities of the city for the current
fiscal year, giving the amount required to meet
the interest and sinking funds for any and all
outstanding bonded debts, together with amount
needed for salaries and probable wants of all de-
partments of the municipal government in de-
tail, and showing the necessities OF each OF the
several funds TO be provided for In the treasury.
The estimate shall also show as nearly as may
BE- what amount OF income and revenues likely
accrue to the treasury, and be collected from
fines licenses and all other sources of revenue,
wn1s xfx-on n fov an, Pfr nd
estimate of what amount will be required to be
levied and raised by tax from all property in the
city la order to meet the necessities of such
fiscal year, said estimates to be based upon,
where practical. the resources and expenditures
OF the fiscal yer preceding; and at the same
time the comptroller shall also report to the city
council the balance on hand in each fund.
Sec 2 The city council shall on or before the
first Monday in September in each year. by ordi-
nance fix the rate Of taxes TO be levied, and levy
the taxes upon all taxable property, both real
and personal. in the city, needed to raise sufh-
cient revenue to carry on the different depart
menfs of the municipal government for the cur
rent fiscal year.
SEC q. Except as in this charter otherwise
provided. the assessment of property taxable in
the city for municipal purposes the equaliza-
ton of assessments end collection of taxes and
the sale OF property for unpaid taxes, and the
demption of property sold for taxes, shall be
male in the same manner and with like effect as
now, or may be provided hereafter by law for
the assessment of property, equalization OF as
sesament, levy, collection of taxes, and sale of
property for unpaid taxes for state or county
purposes, and REDEEM ption thereof; and all pro-
vision OF law applicable to such assessments,
equalization, levy, collection aud sale for state
and county purposes are hereby applied to and
shall be the law governing such assessments,
equalization, levy, collection and sale for mu-
nicipal purposes; and the respective officers of
the city shall have. possess, and perform the
same powers and duties, in all matters concern
ing revenue and taxation for municipal pur-
poses, as are or may be by law conferred or i'm
posed upon county officers in matters concern
ing revenue and taxation for state and county
purposes. aud to that end
First-All powers and duties so by law con-
ferred or imposed upon county assessor are
hereby imposed or conferred upon the city as
SCISSOR.
second-All powers or duties SO by law con-
ferred or imposed upon the board OF County
Commissioners are hereby conferred and i'm
posed upon the city council and its constituted
committees
Third-All powers and duties so by law con-
ferred or imposed upon the district attorney are
hereby conferred and imposed upon the corpo-
ration counsel
Fourth-All powers and duties 30 by law con-
ferred or imposed upon the county tax col
lector are hereby imposed and conferred upon
the city treasurer.
Fifth-All powers and duties so by law con-
ferred or imposed upon the county treasurer are
hereby conferred and imposed upon the city
treasurer.
Sixth-Al powers end duties so by law con-
ferred and imposed upon the county auditor,
are hereby conferred and imposed upon
the city clerk and city comptroller respec-
lively.
Sec L. 1t shall be the duty of the city as.
SCISSOR to prepare between the first day OF April
and the first day of July In each year. and pre-
sent to the city clerk, with his certificate OF its
correctness, roll of the al and personal prop
erty within the city taxable for state or county
purposes, with o true valuation thereof, which
said assessment roll shall conform as near as
practicable, when not inconsistent with the
provisions of this chaper, to the assessment roll
required by law to be made by the county as
SCISSOR for state and county purposes; provided,
that he must exact from each person state.
ment under oath setting forth specifically all
the real and personal property owned by such
person, or in his possession. or under his con.
troll, at II O'Clock the first day of April in
each year; such statement shall be in writing,
and conform, as near as practicable to the pro-
visions governing county assessments. The as
SCISSOR, in person or by deputy, must be
present at the ssesions of all boards
of equalization mentioned in this chap
ter, and furnish said board such informa-
ton as may be required, and perform such
other services as may be required in reference
TO the assessment OF property in the city aud
otherwise sppertaining to his Office as the city
council by ordinance or resolution may require.
During the session Of the board OF equalization
the assessor shall enter upon the assessment
roll any property not previously assessed In
the assessment and listing of property for taxa.
ton he shall have and may exercise the same
powers as are conferred by law upon the county
assessor.
Sec. s. The terms 'real" and personal prop.
erty," as used in this charter, shall have the
same meaning as the same terms In the revenue
laws of this state, and al property subject to
taxation aforesaid shall be assessed at its full
cash value, which, in the judgment of the
assessor il has at II O'Clock on the LIST day of
April, and the lien of the annual city tax levy
shall attach AZ said hour. For taxation and
assessment the fiscal year shall begin on the LIST
day of April.
Sec. t. A committee OF the city council.
selected as in this charter provided. shall con.
stitute board OF equalization. and shall, on the
first Monday in August, after the assessor shall
have completed and handed in his assessment
roll TO the city clerk and after five dsys' notice
published in the official newspapers of this city.
meet TO hear and determine all com.
PAoA'es aespSe'Ahs INC saiuation OF property as
fixed by the assessor in tlch roll. provided.
however, that before raising an assessment
the board shall notify the person interested. by
letter or express. post-prepaid, and
addressed TO such place at least three
days before action is taken, of the day fixed for
the matter 20 be investigated Any member
OF said board shall have the power TO administer
oaths and affirmations in matters before said
board, and the sessions of said board shall be
held from time to time as in its notice specified,
for period of two weeks and no longer
Sec. :. Within three days after the BOARD of
Equalization shall have completed their duties
h. clcrl .iois..cr -: