The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-01-08

r other public buildings ...s...- e5o.co 90
IsMM innate floating indebtedness,
Estimated expenditures for twoyssrs-----------
ending March 81. 1873 $i,s4s, 100 50
REcaPITULATIoS
Issumsfed receipts for two years end
lug March 81, isas ......-s+ g., e0l 600 co
Lsumated disbursements for two
years ending March 81, is9S .. l.4sS,s9o 50
Estimsted cash balance Mar. 81, 1895 SIS, 500 IL
.,a nc aaditnr makes number OF recommends
aoas. among which are the following:
REVENUE Law. $780,
In its frame work. general scope. and in
msny OF its essential features aud details the rev.
enae law passed at the last session of the legisla-
lure Is perhaps not inferior 10 any heretofore in
oIce In the territory or state In not few impcr-
1a h fespecfs this law needs Immediate change.
ne nseal year is made to begin on the LIST day
Ga April ana close on the Slst day OF March. This
u Us II should be, but there is no apparent good
,es1son Why the tax year, SO to speak, should
oe united TO lime month period. or why the
time Tor payment OF taxes before they become
oelinqIent should not be extended TO a later
aad more reasonable period Taxes should not
% heid as Delinquent until the Slst day of
Marcn, the close Of the fiscal year The time
slIoWed the proper officers to perform the yari-
Gus portions OF the work required OF them under
sne revenue law, as now existing. to complete
the TAX rolls for the collecting officer is wholly
ihsufneient With such rush and consequent
laek OF care errors and complications are un-
work great inconvenience to a very large proper
PORTION.
In the listing and assessing OF property the
April, May and June, and TO make up and
return his assessment roll to the auditor
On the nrsf Monday in August With efficient
heip this is all the time needed. perhaps
more; the third Monday in July would be better,
AZ the auditor is compelled 10 carefully examine
ne assessment books OF the assessor to see that
Slf
have the books in readiness 10 lay before the
county board OF equalization st its August meet
ing. This, with the extended time suggested, at
most, only gives him two weeks time.
Alter the county board completes its work in
August the auditor is required to make due
record OF all changes and corrections OF both
real and personal list, to make duplicate alb
sfracts OF the corrected rolls aud transmit one
copy 10 the state auditor on cr gefore the first
Monday In September. In the larger. and in the
greater number OF counties, this is simply an
impossihiity. The county auditor should have
at least two weeks additional time in which to
peform this labor.
The date designated for the meeting of the
state board OF equalization is the second Tues
day IN September. The time allowed is only
fifteen DAYS. This is insufficient for thorough
examination of the property lists OF the several
counties, or for full and efficient work of equal
ization. At least four weeks time should be
given.
In view Of the foregoing, would respectfully
First-That the time for the annual collection
OF taxes levied on property valuation be ex-
tended to March 81. the close of the fiscal year,
after which the taxes not paid shall become de-
Hnquent as now provided.
Second-That the county auditor have until
the third Monday in september TO prepare his
abstracts of property, equalized by the county
board, and transmit them To the state board of
equalization
Third-That the state board OF equalization
snail meet annually on the first Monday in
October, TO continue in session not exceeding
thirty days. that the result OF its labors be trans
mitted Immediately after adjournment to the
the fact that the state board of equalization, as
now organized, is composed of the secretary of
state, auditor and land commissioner, whose
time is fully occupied, not only in respect to
duties pertaining to their respective Offices,
but also in connection with the state school
and tide land commissions, | respectfully
suggest change in the composition of the state
board OF equalization, namely, that it be in
creased TO not less than nine members, chosen
from different portions of the state; TO the end
not only 70 increase the efficiency and intelligent
working force of the board, but that the various
and diversified interests of the state from its
eastern to its western border, respecting the
kinds. classes and conditions of property and
property valuation, shall have able and infelli-
gent representation on the board, and the high
est purposes of the board be successfully carried
out This, in my Judgment, would result greatly
the board, and enable il to arrive at Just and
equitable conclusions in respect to the true fiscal
resources of the state.
required to levy taxes and extend the amounts
on tax rolls at their meeting in November, in
stead OF August, the equalization OF taxes by
said board 70 be in August, as now provided
This will prevent the extension of taxes on the
roll before the values have been passed upon by
the state board, which has been source OF COM
plications, and not little of justiiable COM
plant under the present law.
Fifth-The annual rate of tax on property val
nations should be determined upon and levied
by the state board of equalization, or by COM
mi iaSiD tod f0rf or
This proposed change in our law is essentially
important, more So perhaps than any that are
likely TO be suggested relative TO our tax laws.
Ii would effect III a true and favorable light the
statistical exhibits OF the real wealth aud finan-
cial resources of the state as whole, and separ-
ately in its legal or corporate subdivisions. It
would reduce in no tnconsiderable degree the
burdens of taxation, check the power exercised
in the abuse of the tax levy, and place the
whole scheme OF taxation more securely upon
the broad principles of justice and equity.
To effect this change would respectfully sug-
gest that maximum rate for annual state tax
levy, not to exceed mills Oh the dollar be es-
tablished by law on plan similar to that now.
in force in respect to the levy of county taxes,
aud that it be left to the discretion of the state
board of equalization Tor to a commissionl 10 fix
such a rate annually upon the ascertained prop
erty values of the state shall result in the re-
turn of sufficient revenue to defray the expenses
OF the state government and no more. Other rea-
sons Tor the change In the law, as stated, may be
mentioned. The legislature is TO meet bien-
nially. Taxes are levied annually The tax
levy may be all right for this legislative year,
but far too great or too small Tor the next or odd
year, when there is no power TO change it, In
either case, whether too high or too low, ii is
et,imental TO the taxpayer and the best interest
OF the state. Again, II there are any substantial
reasons for allowing county boards OF equaliza-
ton discretionary power in fixing the rate OF
taxes required for county purposes, the same rea-
sons exist with equal or greater force for similar
authority TO the state board for account of this
existing discrimination more than any other one
cause is the great trouble and difficulty IN get
ting from Ne counties true and correct property
valuations. This present discriminating system
absolutely defeats al efforts or attempts reach
ing towa0s just and equal taxation, nor viii
property 10 any considerable extent ever be as
continues in force. A fixed rate for the state
with tiuetuating or discretionary
rate for the counties, offers most
tempting inducements for the latter to
use a high rate, approximating the maximum
limit, for the county, then 10 lower the values
of property 10 a standard from which barely TO
realize the required county revenues: and this
is done in order to pay little state tax pos
sible on the states fred rate. In many in
stances county authorities practice this expe-
dent from year to year: not only so, but in
some instances have had the temerity TO boast of
il. 1t is not infrequently the case that values
are reduced SO per cent. below the true cash or
market standard; some counties make the ex-
cuse fofEhis procedure not because they have
any desire or disposition 20 violate
the Law either in letter or spirit,
but that they are compelled TO do 50 for self
projection IN tDdL OtutI tou8Acc sto S. HSAitS
the overweaning desire TO .'get ahead OF the
other fellow" aud the consequent depreciation
OF values. To illustrate the methods resorted
to- il is about this On property the true cash
value Of which, we viii say, Is Sl00oo,Uo0 the
state tax st mills, fixed rates would be $1,000
the county tax, at 4 mills, one half the maximum
rate allowed. would be sio0e0. But suppose the
si0,0C0.o00 should be reduced by depreei
alton 10 s5,uo,l00, the state tax would
only be $4,000, but the county only has
10 exercise its discretion and levy the S
mills maximum rate, and thus secure the So
f.N desired II ftterafnre be a.frareIlt