The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-09-04
POLL TAX NOT LEGAL.
Municipal Judge Rivers Decides
1t Need Not Be Paid.
THE CITY CANNOT APPEAL.
Mrs. Mcneil Takes Furniture I'm Lien
OF Divorce-Merwin Released-Court
Notes.-The Blotter.

The case of John simkins, who was charged
before Judge Rivers with refusing to Day the city
poll tax and which resulted in bis discharge by
Judge Rivers, has raised very important Ques-
ton. 1t is no less than the legality of the tax
The defendant was represented by Mr.. Charles
r. Fishback, who secured his clients discharge
by an argument based upon the defense that the
charter had exceeded its powers in imposing q
poll tax
The line of Mr.. Fishbacks argument NAV best
be followed by the non-professional reader by
tracing backward the evolution of the city poll
tax. 1t was imposed by an ordinance drawn in
the terms of the state law OF 1891, known az the
revenue and taxation law, but which applies
only to county matters
The AUTHORITY for the ordinance ia found in
article ". of the charter, section o. second sub
division, which includes In the powers of the
council the right ito provide for the assessment,
levying aud collecting taxes on real and per-
sonal property for the corporate uses and pur-
poses OF the city, and to provide for the payment
OF the debts and expenses OF the corporation;
and to provide for the assessment and
collection Of road poll tax not exceeding "a
per poll on all male Inhabitants between the
ages OF Il and so years inclusive
Going back a step, this power is seen to issue
from the act "to provide for the government of
cities having population OF 10000 or more in
habitants," approved March "a, 1890, section 5.
wherein any such city is empowered "to provide
for levying and collecting taxes on real and per-
sonal property for its corporate uses and pur-
poses'
at stops there" said Mr.. Fishback, sand the
charter in going further oversteps its power, be-
cause the enabling act just quoted is vivifed by
the constitution which restricts the power Of
corporations % levy taxes within general laws
1t will be seen that although the law of taxa
ton and revenue of 1891 allows poll tax for
~ fas aF ALL
which Ia not a tax on real or personal property
Tor corporate purposes"
The taxing power is twice referred 70 in the
state constitution. In article VII, section 9, it
is provided that: "For all corporate purposes,
all municipal corporations may be vested with
authority to assess and collect taxes, and such
taxes shall be uniform in respect to persons and
property within the jurisdiction of the body
levying the same"
Article XI., section II, says: 1.-THE legislature
shall have no power to impose taxes upon coun-
ties, cities, towns, but may, by general
laws, vest in the corporate authorities thereof
the powers 70 assess and collect taxes for such
purposes"
Mt. Fishback admits that corporations could
have the power to impose poll tax through q
charter if it were permissible by virtue of gen.
eral law, but contends that the legislature has
failed to "vest that power" as required by the
constitution
Judge Rivers decided that Mr. Fishback was
right and discharged the defendant.
City Attorney Lyon was asked If he intended
to appeal.
81 cannot" he replied; ''the case was In the
nature OF quasi-criminal proceeding and the
court discharged the prisoner If the court had
given us the benefit of the doubt no hardship
would have resulted and we could have gone
into the merits of the case.''
The city has collected about $4,000 poll taxes,
SO that the decision affects 5000 people.