The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-08-24
NO SERIOUS DEFECT.
Judge Jacobs on the Board Of Equali-
ration.


ration.
The board Of equalization concluded its
labors Saturday afternoon. The valua-
ton roll viii now be turned over TO the
city clerk, and after the corrections have
been made it will go 70 the city comptrol-
Ter to have the assessments carried out
The original totals of the roll were: Real
property, SIS, SIS. 2l0; personal, s5.573 $50;
less exemptions, 81, 9S6 $50; net total, $42,-
425,3l0. City Clerk Miller thinks the re-
suit of the equalization will be an addition
of $500. 900 or more.
Attorney ]. T. Hale, of the Consolidated
Street Railway Company, has raised
question as 70 the validity of the action of
the board.
1.-THE city charter provides for the assess
ment Of city property by the city assessor
and its equalization by the city board of
equalization. Section l6 Of article TX. of
the charter provides that the city assessor
shall, between the first day of April and
the first day Of July of each year, prepare
and present to the city clerk properly
certified, his assessment roll, and provides
further, that the city board of equalization
shall meet, as such board, on the first
Monday in August, and the session of said
board shall be held from time to time as
in their notice specified, for period Of
two weeks and no longer.
"The provision in the charter in regard
to the time of meeting of the city board of
equalization being mandatory and not d.
rectory, must be strictly complied with.
The board having failed TO comply with
this provision of the charter, its action is
null and void"
City Clerk Miller states that the rolls
were received from the assessor on
July 30, and that ON the 31st day,
in compliance with instructions from
Corporation Counsel Jacobs, he adver-
tlsed the meeting to take place on August
10, the second Monday in August, for the
reason that had he advertised the meeting
10 take place on August 8, the first Mon
day, it would have been impossible to give
the five days publication.
Judge Jacobs was asked his opinion on
the subject. He is inclined to consider
the provisions as directory, and not man
datory. He points out that Mr.. Hale had
not quoted the charter exactly.
THE precise language of section Is of
Article TX Is as follows: "A committee of
the city council. selected as in this charter
provided ARTICLE w, section III. shall
constitute board of equalization, and
shall meet on the first Monday in August.
after the assessor shall have completed
and handed in his assessment roll TO the
city clerk and after five days. notice.
published in the city official news
papers, meet to hear and deter
mine all complaints respecting the
valuation of property as fixed by the as
SCISSOR in such roll; provided. however.
that before raising an assessment the
board shall notify the person interested.
by letter or express, post prepaid. and adj
dressed TO such place at least three DAYS
before action is taken, of the day fixed
for the matter to be investigated. Any
member OF the said board shall have the
power 10 administer oaths aud afFrrna-
tons in matters before said board. and the
sessions OF said board shall be held from
time TO time as in its notice specified. for
period of two weeks and no longer
The rule as laid down by Judge Field
is that instructions to officials for the reg
ular transaction OF public business is that
they shall be regarded as directory. and
not mandatory unless negative words are
used. In the case in question negative
words are used, but only, it seems to me,
applying 10 the lens al of the time during
which the session shall last, and not 10 ali
the instructions. This seems to be borne
out by the words as in its notice speci-
he'd If the two weeks must peremptorily
begin with the first Monday in August,
what is the use of :he discretionary pro-
vision implied by those words?
The rolls were not ready by the end of
July, but the meetings began on the first
Monday in August after they were COM
pleted. The presence of q comma raises a
faint doubt, but not, in my opinion, sufi-
Gent to invalidate proceedings which were
had so closely within the spirit Of the in