Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1895-07-11
TAXES OF THIRD AND FOURTH
CLASS CITIES.

GLASS CITIES.
Ii you beat the bushes in coon coun-
try YOU will be sure to tree one, and by
hammering away the HERALD has freed
Mr.. Minis, the brilliant representative OF
Chehalis county in the last legislature.
The Nidette has finally acknowledged
that he was the source OF its inspiration
on the question of levying taxes in cities
of the third and fourth class. The matter
is OF so much Importance that we print
the law, as amended, in its entirety. 1t
is important not only TO all cities Of the
third and fourth class in the state, but
also to show what kind of nincompoop
was chairman OF the committee on
revenue and taxation. The law is as
follows:
SECTION /. That all taxes levied for
municipal purposes by municipal corpor
atoms of the third and fourth class, and
under special legislative charters, may be
assessed and collected in the manner
hereinafter provided, whenever such mu-
nicipal corporation shall by ordinance
provide that Assessments and collection
OF taxes shall be SO made. A copy OF
which said ordinance shall be delivered
to the county assessor and to the county
treasurer: Provided, That nothing in
this act shall be held to prevent any such
municipal corporation from providing by
ordinance a general system for the assess
ment and collection OF it's taxes: Pro-
vided, That penalties and interest on de-
linQuent taxes shall not exceed those pro-
vided by the general revenue laws.
SEC. ,. For the purpose OF assessment
OF all property in said municipal corpora
tons the county assessor of the county
wherein such corporation is situated shall
be ex oflcio assessor
SEC. >. For the purpose OF collection
OF all taxes levied by said municipal cor
porations for municipal purposes, the
county treasurer OF the county wherein
such corporation is situated shall be eX
otlicio tax collector.
SEC. +. The assessment OF said prop
crty shall be made by said assessor at the
same time and IN the same manner, and
the property shall be listed and described
in its proper order as to numerical ar
rangemcnt on the rolls as the assessment
is made and entered OF the other property
in the county. Said property shall be
listed in its proper numerical order on the
general assessment rolls of the county,
and the assessor shall note on such roll s
the fact that such property is situated in
the town of 49,. Stating the Nance, and
said assessment roll shall be prepared
with column wherein to enter the
amount of tax levied by such municipal
corporation.
SEC. 5. Said assessment shall be
equalized by the county and state board
OF equalization in the same manner as
other assessments are equalized.
SEC. 6. AS soon as the county auditor
has completed the changes ordered by
the state board OF equalization, he
shall forthwith notify the clerk OF said
corporation Of the total assessed valua-
ton OF the property situated in such cor
poration as equalized by said state board,
and the proper officers OF such corporation
shall forthwith proceed to fix and deter
mine their levy for municipal purposes
for such year, which levy shall immedi-
ately be certified to said county auditor,
under the hand and seal Of the clerk OF
said corporation. The county auditor
shall thereupon extend, in column to
be provided for that purpose, said tax up
on the property shown by such assess
ment roll to be within such corporation
as fixed by such levy, at the same time
and in the same manner as he extends
the general county and state taxes, and
deliver said roll to the county treasurer.
SEC. Z. The county treasurer, upon
receipt OF such roll, shall proceed to col
lect and receipt for the municipal taxes
thereon extended at the same time and
in the same manner as he proceeds in
the collection Of the other taxes on such
roll.
SEC. s. The county treasurer shall
make certified return at the end OF each
month to the treasurer Of such corpora
ton OF the amounts collected by him on
account OF such taxes from the time he
shall commence the collection thereof I'M
til the whole tax collected shall be paid
over.
SEC. .. All municipal taxes when SO
levied by any such municipal corpora
tions, either upon personal or real prop
crty, shall become due and collectble,
and Shall be declared delinquent at the
state and county taxes.
SEC. 10. All delinquent municipal
taxes of any such municipal corporations
this act shall be subject to the same PEN
atty and be collected in the same manner
and in the same action and by the same
officers, as the state and county taxes
levied against the said property.
SEC. II. All laws and parts of laws in
conflict herewith are hereby repealed.
SEC. y. Whereas, the municipal cor
porations OF the third and fourth class are
about TO commence their animal acsacc
ment and whereas, the county assess
mcnt is about to commence; and where
as, two assessments Of the same property
clarcd to exist, and this bill shall take
effect and be in force Immediately after
its passage and approval by the governor
We agree with Mr.. Minis that the law
is permissiyc SO far as the passing of an
ordinance providing for any other scheme
OF assessment is concerned, but it is posi-
tive when it says ''may be assessed and
collected in the manner hereinafter pro-
vided WHENEVER such municipal corpora
ton SHALL By ORDINANCE provide that
assessments and collections OF taxes shall
be so made" The suggestion regarding q
repeating clause is ridiculous, but on a par
With other evidences OF briliancy from the
same source. That the view of the law
taken by the HERALD is the correct one
is attested by at least three Of the leading
attorneys OF Aberdeen, and, while it
should have been done before July first,
it behooves all cities Of the third and