The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1892-09-20


Brt few property owners thoroughly under
stood the provisions Of the law and saw that
their statements furnished the assessor con-
tanned IA accurate description Of their property.
Many were ignorant and many more were care
less, trusting TO luck and an overwofked deputy
assessor TO look ont for their interests- Under
this condition of affairs the tax deed shark
nourished. and the ignorant, the careless ana
the nonresident suffered. The wfly shark WIS
on hand early at these delinquent sales and
selected his purchases with admirable discre-
ton. lot, for instance worth $50, which had
been Incorrectly listed, overlooked or forgotten
by the owner, who may have beea ncn-resi-
crept into the unknown" list was eagerly
snapped mp for . few dollars. The=next year the
owner would correctly list his property snd
pay the taxes on this lot, tns next year
the same, and the third year the colder OF the
tax certificate would walk Into the sherifs
ONCE and demand tax deed to the lot in ques-
ton, which, having obtained, he would place
on record and then ask the owner: "what are
you going to do about itf' II usually required
. pretty good-sixed cheek to answer the ques-
ton It appeared that the owne, had paid the
taxes On the lot and the property was sold under
double assessment the county commissioners
were required 70 refund the SHARP his money
with interest, consequently he always played q
winning game. In 1886 the Hon. John r. Kim
endeayored 20 correct some Of the abuses which
had grown up under this system ~ requiring
the holder Of q tax certificate 20 notify the
owner OF the property that he was about to APP
ply for tax deed, and, il the owner
could not be found. then such no.
times in 'soms newspaper published In the
county" (Ses session laws of 1856, page 90.
sec. u. This measure, while coed one, and .
step IN the right direction, did not wholly abol-
ish the evil ~ Il was easy for the hoder of the
certificate to comply with the law By publishing
the notice required In some obscure weekly
where the chances were greatly against its be-
Ing seen BY interested parties No one pretend
ed that these tax deeds conveyed an absolute
title, ~ no court OF equity would permit citi-
zen to be deprived Of valuable property for a
ridicuiously small sum without better notice
than that provided by the reveuue law, and
without giving him "day in court to defend
himself; but they were held a. species of
baekmail under the threat. "PAy me what
ask or Will make it cost you mere in litiga-
tion." Some property the tax deed iend LETT
severely alone. For years the Northern Pacific
RAILROAD Company never paid taxes on their
land grants, claiming it was not subject TO tax.
alton. Each year their property wss listed and
invariably sold to the county for taxes and
costs. the tax deed purchasers not caring to
come into collision with a company that SHRED
they could not intimidaie.
Now let us see how the new revenue law
works, which Mr.. Lewis and the Democratic
party, through its platform, are SO bitterly de-
nouncing.
have the authority of q gentleman ofiicially
connected with the Northern Pacific railway for
stating that this law (which the gentleman in
question agrees with Mr.. Lewis ii, calling an
infamous measure''l has already east his COM
pany over 10000 which it has been compelled
TO pay to the different county treasnrers of the
state in settlements of delinquent taxes, and be.
fore the end IL reached il will cost that COM
pany alone over $l5o,O00 A few days ago the
Oregon Improvement Company paid into the
treasury of King county over 50, 600 On the same
account Will Mr.. Lewis and other Democratic
speakers please state these facts when they call
upon their audiences 10 join them ii, condemn
ing this "infamous measure3"
Under the provisions of the new law all taxes
are assessed against the property, a. il done In
nearly every state In the union. That 10 instead
OF assessing lots and in block So Of A. A.
Denny's extension to Terry's addition in the
name Of John Smith, all the lots and blocks in
that addition are entered in numerical
order under the heading, "a A. Denny's Extern
sion to Terry's Addition" fhus every addition
to Seattle and other towns II entered In alpha
betical order and the blocks and lots an numeri.
cal order, and all the unplatted land in the
i RANGE
township and section. This requires each prop.
erty owner to know the description of his prop
erfy, which IL not very great hardship, and
makes o double assessment an i'm possibility
As Tor the provision for the sale of property for
delinquent taxes which Mr.. Lewis specially de.
nounces, that portion Of the revenue law was
prepared by the Hon .Elwood Evans, Of Tacoma,
and was taken from the statutes 81 the state
OF Pennsylvania which state 10 conceded
to have one OF the best il not the
best revenue law Of any state In the
Union. 1t requires the county treasurer in the
month OF April, annually, to make a list of all
unpaid taxes for the preceding year. copy OF
this list 10 filed with the county asditor and
thereupou such taxes become iierz upon the
property. For two year, thereafter thu property
owner, or any one interested in so doing, may
pay to the county treasurer such delinquent tax
with interest and lee of 25 cents costs for reg
sterlng such tax and receive his recent. At
the expiration OF two years it becomes the duty
OF the county treasurer to furnish the prosecut.
ing attorney list of all unpaid taxes who 10
thereupon required to commence an action in
the superior court for the payment OF such
taxes, and q summons is issued and served from
such court the Same ~ in other actions, and the
owner cited to appear and show cause why the
property should not be sold to satisfy the tax
lien. The law provides that ''salea shall be gov.
erned and conducted in the same msnner and
be subject to all the terms ard condf-
lions which regulate sales of real estate In suits
of foreclosure" That is, the property must be
sold at public sale to the highest and best bidder
and the owner has one years equity Of redemp-
ton from the date of sale. The tax deed, when
issued. conveys perfect and upassail able title
Does any one believe that under this lsw piece
OF property worth $500 will be sold for six or
eight dollars az was frequently the case under
the old lawf On the contrary wilt not the
property, under the competition OF a public
sale, of which due notice has been given, bring
somewhere near its full value, particularly as
the purchaser knows that the title will be q
good onef The law provides that the surplus
alter paving the tax Judgment and costs shall
be paid into the county treasury in trust for the
owner who can obtain this surplus at any time
from the county treasurer by proving hss owner.
ship
win Mr.. Lewis say that this law does not do
away with the "tsx deed sharkf" That 1t does
not amply protect the interests of the county
and state as we'll as the interests of The poor
the ignorant and the carelessf This law has
worked admirably in other states; WIZ should
1t not work equally we'll heref dos,bt that
Mr. Lewis or any other Democratic orator will
be patriotic enough to be truthful. TIE Demo-
Gratis have made the discovery that th Is 10 no.
good year for them to tell the truth. TO do so
would 10 70 condemn themselves out Of their
own mouths For this reason their 4peakers
cheerfuliy resort 20 the most barefacef ntsrep-
resentsfion and deceit, IS did Mr.. Lewis in ehis
instance, trusting TO the ignorance or preju-
dice OF their audience not TO be called down on
the spot Bot have a care, Mr.. Lewis. Some
time moro than usually discrim lnaslng an-
dience may make the alarming discovery that a
dlsheveled mass of hair and phenomenal flow
Of language does not effsctuslly eonce.l total
ahsEsx Il