The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1891-01-10
COAL AND LIQUOR LICENSES.
Present Laws Need MISUNDERSTANDING
Shall the Census Be Taken?

From Auditor Reeds Annual Report
II viii be seen that in the estimated
receipts for the two years next
succeeding March 81, 1891, have
from a 4-rliu tax per ton on the output of coal
mines. desire respectfully 10 call the atten-
ton of the legislature 10 some matters con-
nected with this coal mining tax Reference
munication from this department addressed to
the upper house OF the legislature of 1859 ~, but
regret TO say that no legislative action was
taken IN the matter, as requested.
In the communication referred 10, atten-
ton was called to section 3 OF an
act passed by the territorial legislature
mines and ventilation OF coal mines, under
the provisions of which tax OF mills on each
ton OF coal sold OF used from the coal mines of
the territory was levied.
An act il relation 20 coal mines was also
passed by the territorial legislature of ISIS and
while IN general terms II repeats "ali acts and
parts OF acts in conflict with It's provisions il
makes no reference TO the law OF lsSs imposing
coal mining tax | gave il my opinion then,
as now, that section OF the law OF l6s5 referred
to- Is stIl in force that il has not been repealed
or rendered void by the Law of ISIS relating TO
coal mines or by any other enactment OF the ter
rtorial or state legislature. The attorney gen
eral OF the state in an official communication TO
the stste treasurer, / am informed. has expressed
his opinion that the section referred TO has not
been InNalidsted by any subsequent law.
~ reason OF the passage of the law OF ISIS
referred u. Il was assumed by the late territorial
aeiitor anc treasurer that il was the Intention
OF the legislature that no further tax should b.,
imposed on the output from coal mines in the
territory To fortify his opinion in the matter,
the territorial treasurer returned moneys col,
t@cted zone or more remittancee} 10 coal mine
owners, Tor tax collected under the law af IsSs
he owners ana resident agents of the coal
mines in the state have been notified of the ex-
lstence OF this law aud the views entertained hy
the several departments 0f the state government
SIS u It's force and validity. The state treasurer
and state auditor have been urgent in their ay,-
pcals 10 coal mine owners for the paymenf OF
this tax, which Il legally aud justly due the
state, hEt ! regret 70 say their efforts have
met with no success. Toe only apparent ex-
cuss offered for refusal 70 nav il based
Oh the ruling of the late terri tarfal
authorities and The refusal OF the late territorial
Treasurer - seccpt the tax when offered
As was stated ia ny letter Ia the late state
legislature, il was doubtless one OF the prfr-
eipal objects Of the legislature OF Iss in creating
TBS separate mining fund 70 provide the necce-
ssfy means for Taging the salaries of coal mine
inspectors. - the ena That the public treasury
should not he called upon 20 ESsy Tor expenses OF
tor services essentially IN the interest OF priVate
enterprises. The Law Of iSSS provided for one
Inspector OF eo4i mines, who should receive a
salary not ~ exceed s. ,s3o Per snnuns. 10 be
pald ''ouf OF the mining fund
lie law q 1855 divided the territory into two