The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-11-28
MAY BE A NEW LEVY.
District No. l Tax Middle More
Complicated.
THE ROLLS MUST BE CHANGED.
Annexed District May Get Out OF Pay
Ing Road Tax-New School Levy
Probably Necessary.

The decision of the supreme court in the ap-
peal OF the case of school directors of district
No. vs. the commissioners Of King county
wherein the findings OF the superior court are
set aside, has resulted in a serious complication
OF the county assessment rolls The full text OF
the decision has been published heretofore in
the fosr-INTELLIGENCER. The supreme court
decided that all property now embraced in the
city OF Seattle, which includes the district re-
ceniiy annexed, must share proportionately the
tax Tor city school purposes
When official notification of the findings of
the supreme court was made Auditor Twichell,
In whose hands the tax rolls are, was
out OF the city and he is still tenn
porariiy absent Just what he will do in the
matter is not known but it may be necessary to
discard the work on the rolls, which has Just
been completed at heavy expense, and make
new levy and a new set of records The tax
rolls, on which large number OF clerks have
been working for some time, were closed yester-
day To make new levy and new rolls
would entail cost to the county OF not less
than $1,000.
On April ], last, the towns of Latona, Fremont,
boulevard, Ross and the Green Lake district
were not part of Seattle and consequently were
not included in school district No. l. The
county assessor in making up the rolls eonsid-
cred these outlying districts not part OF Seattle
and an assessment on the property was made ac-
located. Afterward the new districts were an
nexed and the county auditor in extending the
tax rolls adopted the rates as set down by the
board OF county commissioners, as follows: For
county and state purposes, mills; for general
school purposes, 8 mills; for road and bridge
fund, mills; for schools in district No. /,
mills.
The board of education for district No. /,
which is the city of Seattle, through their at
torney, William White, brought friendly suit
In the superior court to compel the county COM
missioners to direct the auditor to levy the rate
OF taxes for school district No. l, not alone on
what was Seattle before April 1, but on the an
nexed districts The superior court decided in
favor of the defendants the suit Immediately
passed from friendly litigation into a serious
one and the case was appealed with
the result stated. Before the appeal
was heard, however, Auditor Twitchell accepted
the decision of Judge Lichtenberg as final and
Immediately completed the extension of the
tax rolls. Here another complication arises.
The board of directors of district No. / repre-
sented TO the commissioners that for the proper
maintenance of schools in the city they needed
$4,000. The commissioners, figuring on raising
the necessary amount from what was Seattle
before April l, levied tax of mills.
Ii this tax is collected ON the annexed territory
as well as in the rest of Seattle the amount de-
rived from the levy will be $4,000, or just ss0-
oOU uOIc tudu TIC ulIeCtOIb represent tncy neeu.
Consequently the commissioners consider the
tax exorbitant and therefore improper. Tho
probabilities are that new levy will be made
and 515 mill rate adopted.
The county assessor collected tax from the
annexed district for the road and bridge fund,
and this decision OF the supreme court makes
such action illegal, on the ground that the prop
erty is now part and parcel of Seattle, and Sc
attic, as q municipality, takes care of her
own highways by the tax ON the city
rolls and through the assessment which
is made for the grading of streets,
etc. Accordingly the annexed district
stands a fair chance of enjoying all the priv
ileges of city without paying any taxes there
for. The tax rolls of the city of Seattle do not
include any of the annexed territory, conse-
quently the city council cannot make a levy
upon the property; neither can the tax, which
is legally and lawfully due the city, be collected
the city has no rolls for that territory.
If the decision of the supreme court is final it
will be necessary to butcher the county tax roll,
now complete and In the hands OF the treasurer,
and it is more than likely that an entire new
levy for property of every description in school
district No will have to be made.