The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-09-08
sEArrLE. TUESDAY. ser. 8.
LIABILITY roK GRADE TAXES.

One of the most serious questions TO
come before the charter revision commit
tee Is that concerning the collection OF
grade taxes, and re-assessments where,
owing 10 some irregnlarity, injustice has
been done. The supreme court has de-
clared an assessment invalid because so
trivial thing as publishers affidavit Of
a notice was not forthcoming, although
IL Is not denied that the work was
done. The ex-city clerk has been very
much blamed for not securing the
affidavits, but he claims To have
been instructed by Ex-Chief Justice
Hanford of the territory of Washington,
and afterward and at present United States
district judge, that the affidavit was not
essential. Whether that be so or not, the
opinion is sustained by decision that
''every impression of a newspaper is an
original of its date" and must be received
In evidence as such.
This is mentioned not 10 question the
dictum Of the Supreme Court that the
City Council could know of the publica-
ton of the article sin no other way than
by the certificate or affidavit of the pub
Usher" but to show that a difference of
opinion may work great hardship upon
the taxpayers. The present state of the
law is that any city is at the mercy of
momentary gross carelessness, an honest
and excusable blunder, or the cum
ming Of q pack of corrupt officials.
Jurists maintain, very properly il seems,
that the assessment of property for public
Improvements is an adverse proceeding
and should be done strictly in accordance
with law. But the authorities are innum-
cradle in favor of the arbitrary right of
municipal corporations to open, grade and
repair streets where public necessity re-
quires IL and to assess the Immediately i'm
proved property. IL is also recognized
that no informality, irregularity or nom
compliance with the provisions of a char
ter or the neglect of any official shall be al
lowed to defeat the intention of City
Council, unless injustice is done. and the
remedy is mitigation but not voidance
Of the assessment.
The general assembly of Alabama gives
the city of Birmingham absolute power to
j.nprove streets, but allows any person
"dissatisfied with the assessment made
against him" TO appeal to the city court
Tor reduction. (Act approved February
Ri, 1851
IN New York the provisions are very
Instinct and unequivocal. The laws of
$3.50, chapter $50, sections s and IL, provide
that:
Noassessment heretofore made or imposed OF
gsaich shall hereafter be made for any local i'm
provement or other public work Ia the said city
already completed shall hereafter be
vacated or set aside for or by reason OF any omis
sion 20 advertise, or irregularity in advertising
any ordinance, resolution, notice or other pro-
ceeding relative TO or authorizing the improve
ment or by reason of the failure of any
officer TO perform any duty required OF him
except where fraud shall be shown.
In the consolidation act of 1852, chapter
l6, section 9o3, ii is provided:
No court shall vacate or reduce any assess
ment, in fact or apparent, confirmed after June
o, 1880 DAVIS of iSs0, chapter $50, section In.
whether void or yoidable, otherwise than
20 reduce any such assessment TO the extent that
the same may be shown by parties complain
sng thereof, to have been in fact increased in
dollars and cents by reason Of fraud or SUBJ
etantial error.
The consolidation act of San Francisco
of 1887, includes (p. 1911 an act, approved
1872, which says that all persons feeling
aggrieved in relation TO the assess ment
shall have the right of appeal, and the
board may correct. alter or modify said as
sessment but, latter jurisdiction to order
any work has been obtained, no irregular
ity in any of the subsequent proceedings
shall render any assessment Illegal"
The act OF California, 1888 section 8. pro-
vides that no assessment shall be held in
valid because of any error, informaity or
other defect in any proceedings prior to
tie assessment"
In the amendments to the charter of the
city of st. Paul (approved April IL, 1851,
page So, appeal is permitted TO the district
court ''of the county of Ramsey" hat ION
such trial the only question to be passed
upon shall be whether the said board OF
public works had jurisdiction in the case,
and whether the valuation of the property
Is fair valuation, and the assessment so
far as it affects said property is a fair and
Impartial assessment"
The right to re-assess, in the discretion
of municipal government, is also gener-
orally recognized. New York has had
considerable experience in such matters,
but the law of 1888 (chapter SsS, section 81
remains practically unchanged through all
the amended codes:
Any lands which may he discharged from any
lien for an assessment for any local improve
ment, may be again assessed for such amount as
would have been justly chargeahle II fraud or
irreguisrtty had not been committed.
The constitution and laws of the state of
Texas are regarded as embodying the
soundest principles of local self-govern-
ment In the act of the legislature ap-
proved March IS. 1850. granting a charter
70 Dallas, II is provided. section l55:
In sll cases of specisl assessment for local i'm
rroSements Of any kind. against any property,
persons or corporations Whatsoever, aud said
assessments have failed TO be valid, in whole or
In part, because for want ol form. insni,icieucy
or Noncompliance with the charter provisions
governing such assessment. the city council
shall b. and are hereby authorised to re-sssess
said special taxes OF assessments and TO enforce
their collection in accordance with the proyiS-
ions existing at the time the re assessment is
made.
The power of the council is paramount;