The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1890-07-11

| IOdu company.
And it is even more incredible that they
intended to exempt church, private school,
or hospital property. You simply an
nounce well known and undisputed fact,
when you say, THE people did not so in
tend when they voted to adopt that consti-
tution.'
| Had the territorial law exempted from
taxation all persons or corporations en-
| gagged in iron works, would there be a
| shadow of doubt in any sane mind that on
the adoption of this constitution all such
| exemption ceased?
Would it be pretended that the territorial
law exempting iron works from taxation
held good fol another year?
Would not such unjust discrimination,
preference, and appropriation of public
money, by exemption from taxation of cor
porations who dealt in iron. over all other
corporations and property-owners, be self
evidently repugnant to the constitution
The concluding words of your very ably
expressed opinion in regard to state taxa
ton of the right-of-way OF the Northern Pa
cine railroad could not possibly better ex-
press the facts in regard to taxation Of
church property.
You say, Nothing but the cIearest and
most explicit words will suffice to create
the exemption contended for" (Will you
please to point out. quote, the clear and ex-
plicit words that exempt church property
from taxation?) II am therefore of the
opinion that the right-of-way of the North
ern Pacific Railroad Company, together
with all superstructure of every kind
erected thereon. is legitimate subject of
state taxation, and should be so assessed
and taxed this year.
We claim there needed no new machinery
OF law to make the right-of-way of the
Northern Pacific Railroad Company, and
all church. private school and hospital
property taxable. despite any exemptions
under territorial laws.
All such property heretofore exempt,
may be listed under the old law, or under
the recent act of the legislature, or assess
ment begun under the old law may be COM
pleted under the said act of the legislature.
in accord with section 154 (page 66i, session
laws. lss9-90) which provides that all pro-
ceedings for the assessment of any tax, or
collection of any tax may be completed
pursuant to said act
But We are confirmed by your opinion
filed on the Sd instant, that no matter under
which law assessment this year is made,
the constitution of the state at its adoption,
annulled any exemption of right of way of
the Northern Pacific Railroad Company
or OF church property by article Z, section
2. herein before quoted.
The officers and members of the WASH
ington Secular Union respectfully request
you to make public your opinion on the
following points:
l. Did not the constitution on its adop-
ton by the people, annul and render nuga-
tory the territorial law exempting church
property from taxation to the value of
IS 900?
2. Did not the act of the legislature in re-
gard to assessment and collection of taxes,
hereinTeferred to tpage COG, session laws.
1SS9-90) 60 into effect at the expiration of
ninety days from the adjournment of the
legislature, to-wit: June 26th-and is not
said act, and each and all of its provisions
law of the state today?
8. If said act is of binding force and effect.
then will you cause all auditors and asses
sors to be notified of that fact, and call
their attention to section 62 (page 62S, Ses-
sion laws 1sS990): 1.-The county auditor
shall carefully examine the assessment
books when returned to him by the asses
scr, and if he discovers that the assessments
of any property has been omitted, shall en-
ter the same upon the proper list, and forth
with notify the assessor making such
omission, who shall Immediately proceed
to ascertain the value thereof, and correct
his original return; in case of the inability
or neglect OF the assessor to perform this
duty, the auditor shall ascertain the value
of such property, and make the necessary
corrections?"
A. Ii auditors or assessors neglect to
obey the law, and do not comply with said
m ~ tn <.f
churches, private schools and hospitals,
will they not render themselves liable to
the penalties provided by section las of
said act? page 66i, Session laws. 1S89-90)
Every county auditor. and every county
assessor VINO in any case refuses or know
ingly neglects to perform any duty en-
joined on him by this act, or who consents
10, or connives at any evasions of its provis-
ions whereby any proceeding required by
this act is prevented or hindered, or
whereby any property required to be listed
for taxation is unlawfuliy exempted, or the
valuation thereof is entered on the tax list
at less than its true value, shall for every
such neglect. refusal, consent or con-
nivance. forfeit and pay to the state not
less than two hundred, nor more than one
thousand dollars, at the discretion of the
court, 10 be recovered before any court of
competent jurisdiction.
5. If there are wilful and known omissions
of assessment and taxation of church, pri-
vate school, and hospital property
amounting to millions of dollars of prop
erty unassessed and untaxed. in violation
of the constitution, and the act of the legis-
lature, would not the proof of such omis-
sons be good and sufficient reason, and de-
Tense in any suit. for refusal to pay taxes
on other property-since such assessment
and taxation is excessive and illegal, being
increased in amount on account of the
wilful omission of assessors to obey the
law and assess church, private school and
hospital property
The Washington Secular Union does not
attack the rights Of the church when in
sisting upon the just taxation of its prop
erty, but simply claims obedience by the
church to the constitution and laws of the
state. and justice to the people, insisting on
equal and exact justice for all. and in this
matter are but acting on the admonitions
of those distinguished statesmen, Generals
U. S. Grant and James A. Garfield.
Trusting your prompt action will avoid
appeals to the various county boards of
equalization. and prevent the otherwise in
evitabe fierce contentious and appeals TO
the courts. Awaiting your reply, yours
truly, G. b. REYNOLDS,
Sec. Wash. Secular Union.
vEsTIBULED TRAIN SERVICE
Over the Northern Pacific railroad; dining cars
and sleeping cars every day in the year. Seattle