The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-11-02
HOW TO PAY TAXES.
When They Are Due and the
Penalty of Delinquency.
CITY TAXES PAYABLE TODAY.
The Difference Between City and County
Leyy-Material Changes In the
Taxation Law.

The tax roll for the city will be officially
opened today, but il has been ready tor some
time and up to Saturday night, October 81, City
Treasurer Ames had already received 81 900
from citizens who had dropped in TO ascertain
the amount OF taxes against their property,
and finding how little il was, paid at once
The tax is "a mills and is expected TO realiza
about $500
The city assessment is entirely distinct from
the county assessment, but the method of levy
and collection conforms TO the county system, in
accordance with the provision OF the charter
that they are 10 be in harmony.
The new state law adopted at the las: session
OF the legislature, and known as the revenue
and taxation law. makes some very important
changes. Chief among them is the provision
that hereafter property is not TO be assessed in
the name OF the owner, but upon the deserip-
ton OF the property. The ultimate advantage
OF this is incaiculaoe, but for time may cause
some inconvenience. Every property
owner paying his taxes must be
able 70 identify it by township and section, or
BY the name of the addition, with lot and block
ii plated. II will add TO the trouble Of large
property owners. For instance, owners like Mr..
Denny have hitherto had only 10 turn 10 their
names on the roll and there found ali the prop
erty recorded in their names. Now they viii
have 10 turn TO each piece under It's loeative de-
scription. As there are sixteen rolls in the
treasurers besides the real property roll, it will
be no easy task for men whose property is scat
tered.
County Assessor Frank Paul and County
Treasurer Byron Phelps have carried out most
comprehensive scheme OF assessment and col
lection, which vii. be wonderful convenience
now to the majority Of taxpayers who have only
one or two pieces OF land, and will form per-
msnent and valuable record In buy
ing property it will be seen with lit
tie trouble whether 1t is free from taxes
or not Mr.. Phelps has supplemented the
sessys work by making a thorough overhauliag
OF the delinq uent rolls far back the records
reach. Against every piece OF property is now
recorded in one place any tax delinquent for
years past. 1t will result in clearing a lot OF
titles, and add considerably to the revenue OF
the county by compelling the payment of a
large number OF small sums. II they not
paid the property viii be sold.
The revenue ana taxation law is a very vol
luminous statute. and every prope-ty-owner
should be familiar with its provisions. 1t de-
clares that all property shall be assessed ar its
true and fair value in money, and the directions
TO the assessor are very explicit. For this year
the stage OF assessment is passed, and interest
is oentered not upon the method OF valuation,
but upon the method of collection and the con
sequences OF delinquency.
The county taxes are TO be levied by the coun-
ber The rolls are ready and in the hands of
the treasurer who only awaits the levy to make
the call The law declares that he shall be the
sole collector OF all taxes, delinquent or other
wise.
On December the taxes become payable and
are delinquent March /. Taxes paid before
January l are entitled TO a rebate OF 3 per cent.
From that date till March they are payable in
full, and after then are subject to penalty of
10 per cent. and interest at % per cent. until
paid.
A very important change in the law is that
property is no longer sold by the sheriff, but the
county treasurer is required TO direct the county
attorney TO enforce payment OF taxes by bring
ing suit TO foreclose lien in the same way as for
satisfaction OF a mortgage. The act is silent as
to the right of redemption, except as to minors
or 10 persons suffering under the usual legal
disabilities. When property is so sold, it is not
merely for the tax but outright, and the sur
plus will lie in the county treasury until
claimed by the former owner.
The aggregate value of all real property in
GLIDING Improvements. excepting railroad track
in King county is s55,274,Il3, 10 which is 10 be
added personal property, s7,52i.2ll, q total of
S62.79S,324. II, as expected, the county levy
should be ID mills, the result viii be about fol-
lows, mills only being levied on city property
and IL on all property outside the city:
All property, s62 .324, at mills .... 1902 $50
County property, about s17,0oQ,000, ct
mills OBSERVATION-DISCLOSURES 5000
lottA S0ci 1850
The valuation OF city property for city taxa
ton is about 10 per cent higher than for county
purposes, the state board of equalization having
made that reduction since the city levy was fixed.
Last year the amount of money received by
the county treasurer was as follows:
Taxes for ls90-9l. $500 500 20
Retail liquor licenses .-............... I4,4G0 90
cd "a