The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1893-03-27
Contrast Between the Taxation
Acts of 1891 and of 1898.
COUNTY POLL TAX ABOLISHED.
he More Salts BY the Psosseuting A.
toYney--Ineressed Work for the
Tressurer-Tax Sale Ruleo.

y
says that personal property shall be con-
strued to include debts Of whatsoever
kind or nature, due or to become due
whether secured or not by mortgage or
otherwise J." and at the end OF the same
section Is q provision "that mortgages ana
all credits for the purchase Of real estate
shall not be considered as property Tor the
purposes Of this act" Therefore, chattei
mortgages would seem to be taxahie out
not mortgages on real estate.
Sections and 2, defining property Tor
purposes Of taxation, are as In the law OF
1891. but to section 8, which defines per-
sonsl property, there il considerable addi-
ton. To the other items are added:
~AII credits, including accounts, notes. bonds,
certificates Of deposit. judgments In chooses OF
action and all other debts of Whatsoever kind
or nature, due or 70 become due twbetnef re-
cured or not by MORTGAGE or otherwise)." but
debts owing may be deducted from these cred
its, provided no Acknowledgement not founded
on actual consideration shall be Yeckoned, nor
any obligation given to an insurance company
for the premiums OK insurance. nor any unpaid
subscription nor any indebtedness contracted
for the purchase OF United States bonds or other
Don-saxsbie property; provided. that mortgages
and ell credits for the purchase OF real estate
shall not be considered a. property for the pur-
poses Of this act
No change is made in the exemptions
except in section for "all churches built
and supported whose seats are free to all.
and the grounds wherein such churches
are built, not exceeding 10 feet by 200 feet
In quantity, provided such grounds are
used wholly for church purposes. The
former act exempted church property mp
90 H., Ia, tof
and charitable institutions. Formerly all
were exempt which were supported in
whole or in part bv charity; now hospitals
must pay unless they are holly supported
by charity, and other institutions must
pay for land over 12lx200 feet.
Section makes all property assessable
for its value on April l. provided that no
male animal kept solely for breeding pur-
poses shall be assessed for more than $500.
Section 16, containing the schedule of
personal property. is amended by inserting
. new item ''notes, accounts, warrants and
other CREDITS" but strikes out part Of item
"a. ''bank stock"
The county poll tax is entirely abolished.
Another important change is with re-
gard TO bank stock. The holder of the
shares IL no longer taxed for them. and
cash balances are also exempt. The stock,
after deducting all realty. 10 assessed As
part of the property Of the bank. Excep-
ton Is made ~ to foreign banks and pri-
vate bankers, whose daily balance sheets
are made the basis of appraisement.
Bank stock ie assessed at the bank and
not in the hands Of the stakeholder: and
the provision with reference to surplus
and undivided profits is stricken out.
Section 80 is changed so as to require the
county auditor to forward the schedule Of
electric companies to the state auditor in
October instead Of September.
Section AZ is amended 30 rs to permit the
county commissioners to limit the number
OF deputy assessors.
Section IS requires the assessor to begin
work not later than February L
Section 81 requires the assessor to report
to the commissioners any person absent,
sick. o. refusing TO make . sworn state
meat.
Section 50 is amended a. to the auditors
duty, which is To be done in January in
stead OF December.
The annual meeting Of the assessors
(sectson Of law of ls9i) is abolished.
The state board of equalization must
meet on the second instead of the fourth
Monday in September. After the state
levy is male the county auditor is required
to compute percentage or valuation.
The county levy is To be made in Octo-
Der instead Of November.
There seems To pe q discrepancy due to
the failure To change the word November
In section 70 of 1881 and the corresponding
section IS of the law of lsa3: the result is
that by section G3. the county commits
sioners must, in October. levy a tax
sufficient 30 defray state. county. school.
road and other expenses. but the state
board need no. announce . levy until the
first Monday in November.
The limit of levy Is unchanged except
that the school tax is raised from to 8
mills. and the bridge tax from . to 8 mills.
Section IS is amended by section Us as to
minor matters.
The county auditor must turn over the
books 10 the treasurer on the first Mon.
day in January instead of December, and
the treasurer is required TO keep a separate
register of delinquent taxes collected.
The law as TO personal taxes Is changed
20 as TO make them delinquent April l in
stcad of March /, and the penalty is re.
duced from 10 70 per cent, the interest
be made June 30 instead OF June /. The
judicial process 70 collect personal taxes is
abandoned as well "a the chase after de-
hnquents into other counties.
Instead of the counties having To the
state - per cent. OF the state tax by Anri,
and the remainder by August, As hereto.
fore. the county auditor must certify the
full amour. collected on the RS. MONDAYS
Of January. April. July and October, and
the state treasurer nay then draw az
sight
The date Of delinquency for taxes I.
April l. after which date there j. a renaltv
Of 5 per cent and 70 per cent interest and
the delinquent must tie reported before
June 81 instead of in Apnl.
The rebate Is per cent. up 10 Febru.
AIRY Is
When tenant or lessee pays taxes which
should he paid Nv the owner or lessor he
il entitled 20 retain them from rent, and
II recovered by action the amount bears
10 per cent. interest
From section loo 20 the end OF the act o:
lS9i there is very little parallel. Section
g. Of 1873 makes section lis Of 1891 more
stringent ss 10 the responsibility OF the
auditor and assessor.
Taxes assessed upon reslty are = lien
from April /. but as between grsntor and
grantee the lien does not attach until tile
seeon3 Monday Of January. instead Of the
nrss day OF November.
sections - - iSs Of the new law are
taken m Win the proceedings under de-
EnGsency. During the month of April Of
the second yesr following date of de-