The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-04-15
THE TAX FOR 1892.
Interest and Penalty Not Col
leetible Under New Law.
DECISION BY JUDGE DENNY.
He Denies an Application For a Writ
of Mandamus Against Treasurer
of kitsap County.

The senate bill relating TO the penalty
and interest on SKATE. county and mun.c-
lpal taxes. which has received a great
deal Of attention from officials in mis-
county. has been construed by Judge
John - Denny. OF the superior court o<
Snoho.ussa and hieSap counties. wao sat
ur3ay refused writ of mandate dlTac%-
ing ]. f. Boyd. treasurer OF kstsap coun-
". 10 prepare and publish a list Of de-
ltnquents. The new law has been made
a subject of much discussion IN this city.
and opinions as 10 Its meaning have
been rendered by Prosecuting Attorney
Haste. Corporation Counsel Scott and
Comptroller Parry.
The applsca ton for the writ OF man
daEnlIs was made by ". B. Tyler, a tax
payer OF kitsap county, who took the
position that the senate bill did not az
feet taxes levied for 1892. and therefore
asked ,rhe court to compel the treasurer
to proceed 30 COLLECT the interest and
penalty for that year. Before this step
had been taken Treasurer Boyd applied
20 Prosecuting Attorney j. Il. lakey for
an opinion and was advised that the bill
covered taxes levied for 1892 and 1898. The
intention OF the legislature. MIR. aakey
coatended, could be drawn from the con-
text Of the act itself. and he held that
tina words due and payable as used
In the act, did not mean the date on
which the taxpayer might begin TO pay
taxes, but the dare upon which the state
could demand payment of the taxes, or
the day preceding the day upon which
the same became delinquent. In other
words, that due and payable" referred
TO the date on which the taxes became
delinquent. rather nhan 70 the date upon
which the treasurer might receive pay
menE.
The foregoing position Is in accord with
an opinion rendered by Assistant Attorney
General James A. Ha-ght, who wrote to
Mr.. Yakey as follows:
"Ytu inquire in your letter of the It'll
inst. whether senate bsll No. 275. entitled
An act relating 10 penalty and interest
on state, county and municipal taxes.
which became due and payable in the
years 1898 and 1894, and declaring an
emergency. RENTS the interest and pen
atty on the taxes levied in the year of
1892. | am OF the opinion that 1t does,
the terms due and payable meaning not
the time when the person obliged to make
payment has the option 10 make pay
ment. but the Fine when he Is compelled
to make payment. Taxes are due and
payable on the day preceding delinquency.
The taxes delinquent in the years 1898
and 1884, were the taxes levied in the
years 1892 and 1893
When the case of the state. ex rel. Ty-
Ter vs. Boyd, as treasurer, was called be-
fore Judge Denny al Snohomish Sdtur-
day. 1t was Immediately argued, all the
facts alleged IN the application having
been admitted. Tyler was represented
by W. Z. Bell. OF Snohom.Sh, and Treas
urer Boyd by MIR. Yakey. The court said
In effect that the law affected the taxes
levied for 1Sf2, and that no interest or
penalty could be collected on the taxes
levied for that year except under the
provisions OF the senate bin: consequent
ly. that no delinquent tax list for the
taxes levied IN 1892 and which became
delinquent IN 1898 should be published by
the county treasurer fer the present year.
The court held that the writ would not
lie
No steps have been taken to carry the
question 70 the supreme court. and It is
thought that so far as kiisap county is
concerned the matter viii stand as de-
citied by Judge Denny.