Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1893-04-07

l 'N'NihpSly anu tiIt Is IT,
Guired to keep separate register of
delinquent taxes collected.
The law as to personal taxes is changed
so as to make them delinquent April
instead OF March l, and the penalty
is reduced from 10 to per cent,
The interest remaining at 20 per cent
The return is to he made June 80 in
stead OF June l. The judicial process
to collect personal taxes is abandoned
as well as the chase of delinquents
into other COMMITTEES.
| Inetead of the counties paying to
the State Is per cent. of the State
tax by April and the remainder by
August, as heretofore, the County
Auditor must certify the full amount
collected on the first Mondays of
January, April, July and October,
and the State Treasurer may then
draw at sight.
The date OF delinquency for taxes is
April l, after which date there is
penalty of ) per cent. interest, and the
delinquent must be reported before
June 80, instead OF in April.
| The rebate is 2 per cent. up to Feb
ruary 10.
| When a tenant or lessee pays taxes
which should be paid by the owner or
lessor he is entitled to retain them
from rent. and if recovered by action
the amount bears 10 per cent. interest.
| From section 100 to the end OF the
act of 1891 there is very little parallel.
Section 90 of 1898 makes section lis
of 1891 more stringent as to tho re-
sponsibility of the Auditor and AS
SCISSOR.
Taxes assessed upon realty are a
lien from April /, but as between
grantor and grantee the lien does not
attach until the second Monday of
January, instead of the first day of
November.
Sections Sc to 13S OF the new law
are taken up with the proceedings
under delinquency. During the
month of April of the second year
following date of delinquency, the
Treasurer will publish the delinquents
by advertisement and notice, and on
the second Monday in May he will ap-
ply to the Superior Judge for judg-
meEt and an order to sell the lots,
and may sell them from the court
house steps. The personal property
tax may be charged to real property.
Sections SO to 100 prescribe the
duties of the County Treasurer as to
keeping accounts of delinquencies and
redemptions. On or before the day of
sale the court must examine the list
and hear any person in defense with.
out former pleading, but in default of
such appearance must pronounce
summary judgment for the county.
Appeals may be taken to the Supreme
Court within six months. On the day
advertised for sale the certificate of
the County Clerk, under seal of the
court, shall be the process on which
all real property shall be sold. The
County Treasurer will issue a certifi-
cate OF sale to the purchaser, which
shall be assignable, but redemption is
permissible for two years from the
date OF sale, with 20 per cent. interest,
except in case Of property OF a minor
or insane person, and then it shall be
only 10 per cent.
The following very important provi-
sions is corporated:
II any purchaser of real estate sold
for taxes or assessments shall suffer
the same TO be forfeited to the county
or sold again for taxes before the expi-
ration of the last day of the second
annual sale thereafter, such purchaser
shall not be entitled to deed of such
property until the expiration of like
term from the date of the second sale
or for forfeiture, during which time
the land shall be subject for redemp-
ton, etc.
The first purchaser loses all profit.
The purchaser must endeavor to find
the actual owner before gettinga o deco,
and must advertise or secure personal
service Of notice of intention to apply
for a deed. The County Treasurer
may issue deed of conveyance, which
must be recorded within one year or
abe absolutely NULL"
Fer so long a document the law is
remarkably free from error; but in
section 70 is repeated the same error
as in the corresponding section SO OF
the act of 1891. The words shall be
on interest" should read "bear in
terest." Also in section 131 of the
new law, in line 13 OF the pamphlet,
entitled to the property" should
read title to the property"