The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-01-20
SENATOR FORESTS TAX BILL.
Simpfification of the Revenue Law
Passed Last Term.

OLYMPIA, Jan. ls.-ISpecial THE pro-
visions of the revenue bill passed by the
last Legislature do not, in the opinion of
many, operate satisfactorily, inasmuch as
there are too many details that assign
duties to great many county officers,
complicating their duties, and requiring
the attention of too many to properly ad-
minister the law. Senator Forrest, of
King county, has introduced a bill TO
remedy the defects, founded on the old
revenue law rather than upon the one Just
created by the last legislature, although
it contains the best features of the last
named law.
One feature of Senator Forests bill is
that 1t simplifies the whole system of levy
ing and collecting taxes. The assessor
assesses all realty by description, and not
against the owner or reputed owner.
1t provides that the state board of eQuali-
cation shall not raise the valuation of any
county without trst giving the county
auditor i've days notice. Under the
present lay no notice is given, and, in
consequence, there is no recourse if the
action OF the board is unjust or made I'M
der misapprehension of the facts. Under
the present law, too, the auditor is re-
qulred 10 add TO or deduct from each tract
or LOT of real property on the assessment
roll the required per centum of valuation
rs raised or lowered by the state board
which, in counties Of the size of King.
Pierce and Spokane means an impossible
task. The bill provides that the auditor
shall add 10 or deduct from the rate of
levy tor state purposes in his county the
required per centum Of valuation the effect
of which Will be 10 raise the exact amount
from each county required by the state
board OF equalization without having 10 go
through the assessment roll and assess
each parcel and lot of land
The county treasurer is made the re-.
eelver and collector of all taxes of the
county or any municipality situated
within the county, and he shall be the
collector and receiver of all CITY taxes lev
led or collected within such county.
whether for city purposes or any special
purpose whatever, and shall account to
the city treasurer and shall be liable on
his official bond for such account The
treasurer is also made collector OF delin-
quent taxes instead OF the sheriff as here
toiore, and all tax rolls are to Ice left i'm
his office.
Taxes are declared delinquent on the
nrst day of March Of each year. State
auditor heed IN his report TO the legisla-
ture recommends that state and county
taxes become delinquent on the 3lst Of
March, which Is the last day of the fiscal
year. In senator Forests bill they are
9eemed delinquent On the 6rst day of
March, and The senator gives as his rea-
sons Tor this difference that, if the taxes
are deemed delinquent on the first of
Aprlt, II would not give the treasurer sui.
bttent time 10 make his return to the
state auditor before the new roll for the
current year comes into his hands.
Inc manner 81 sale OF property for
delinquent taxes Is similar to that pro-
Nldsd Tor IN the law OF 1850 1t does axay
With duplicate tax rolls, thus saving large
ana unnecessary expense. inAsmurh as the
collection Of all taxeS knfh civ go
county, whether DELINQUENT or otherwise
ana whether such taxes are special or not
Is placed IN the hands of one man. the
county treasurer, thereby saving TO tax
payers the annoyance and inconvenienre
OF going 10 several Offices AMI persons 10