The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-09-29
FIXING GRADE TAXES.
Charter Revision Committee on
Equal Assessment.
DOUBT AS TO THE FISCAL YEAR.
Proposition to Annex Part of the Out
lying Territory to the Seventh
ward-Date for Tax Levy.

The charter revision committee last night
dealt with the method of assessment for street
grading 1t is one of the most troublesome prob
lens the committee has to solve, and it is re-
eeiying, therefore, careful consideration. Judge
Jacobs presided and there were present Alder
men Pontius, Miller and Korn, Delegates Ship
ley and Kittinger, and Mr.. Jacob Furth.
Judge J. McGilvra addressed the committee
against making the annexed district entirely a
separate ward He thought that the portion
south of Union bay naturally belonged 10 the
Seventh ward, as well all that part OF the city
to the east OF Rollin street extended, including
sections Is and %.
The matter was taken under Amusement
Mr. Shipley introduced an amendment pro-
viding that where any surplus is lett in street
Improvement district fund il shall be returned
to the property-o owners, and not transferred to
another fund.
When the amendment which is to provide for
the tax levy for the expenses OF the ensuing
year was taken up, Mr.. Furth moved TO amend
by inserting the words, or Ito provide for any
deficiency for the current year" He said his
attention had been called TO the failure to pro-
vide for the year 1892, and this amendment
would do it,
Mr. shipley said the fiscal year for purposes of
taxation began on April i.
Mr.. Miller wanted TO know what they were
going to do for the expenses OF next year.
Judge JACOBS Saiu ne Ilau dlWdES reSdrQeu
it that there were two fiscal years provided by
the charter-the city fiscal year, in which there
should be settlement of accounts. and fiscal
year beginning April l, for purposes of taxation.
Mr.. shipley called it into question and said
he thought the mayors message had raised a
bugaboo, upon which the low rate had been
levied for the balance of the year.
Mr.. Kittinger asked him why he didn't point
it out at the time.
Mr. Errf oil Eaa CLEARLY Of
the time the charter was framed that the year
for taxation should begin on April /, indie
pendently OF the years expenses. He consid-
cred that the mayor view was the correct one.
The amendment was finally referred to the ex-
ecutive committee.
Mr.. Miller asked how long the committee had
to complete its work and was told that the time
would expire with the first week in October,
but il was found that if the amendments were
sent in to the council from time to time they
might safely extend it till the end of October.
Mr. Bagley introduced the following amend
ment:
By the provisions OF such ordinance To-
cal Improvement shall be established TO be
called local improvement district No. =, which
shall include all the property fronting upon
adjacent to or proximate TO the street to be
improved between the points named in such
joint resolution, to the distance OF 12o feet back
from such street. All gored and fractional lots
within said improvement district shall be
sessed according TO superficial area, and III
feet to be the unit OF mel surement and assessed
as equivalent to one front foot frontage upon
the street to be improved.
The object OF this is to equalize the assess
ment upon triangles, cores and other polygons.
Mr.. Bagley said there was no system which
could be propounded that would not have some
objection; his purpose would be TO meet as many
objections possible He showed how many
inequities could arise under the front foot meas
urement.
The discussion took on a general character
and the amendment was referred to the judici-
airy committee.
The committee will meet again on Thursday
night