The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-04-03
THECITY WILL REMIT.
Penalty and Interest on 1892
Taxes Will BE Taken Of.
COUNTY TAKES ANOTHER VIEW.
City Comptroller Parry Outlines the
Attitude Of tFse City and Argues
That HASTE l. Mistaken

became 1Ge al - yssts 81 tse year 80
and Iss4 and dscsSTiBx 81 esnsrgsney-
rernits the penalty on the TAX roll OF &c.
as was TIE intent OF TIE legislature. =
nov attracting considerable atfeBtsos. ss
many delluausnfs Or thai ron are wait
ing TO take aavzntaEe % Ems las AcIasa&
under the advice 81 Prosecuting Attorney
HASTE the county treasurer h2s refused
20 remit penalty and Interest On the ~
roll. The city Authorities take . contrary
view % ne matter, ard have deterulinsa
10 aecept ali the provisions % the I4~
city fs,tnrsrplser FAIRY has Outlined the
attitude OF the city IN 8 letter 70 city
Treasurer Atkinson, in Whsch be takes
s~ssle with the county attorneys opinsofs-
April /, 1ss.
Zion. ]. II r Atkinson. Treasurer %
TIE City % Sea tsie-Dear Sir Senate bill
No ~. which has become a law. provides
that penalty and interest on taxes due
aud payable in the years lTG and lssf
shall be RENTED II paid before certain
tine. AZ the year Issz delinquent roll
(Which was "due and payable" IN 1890 IL
in this department. and that portion OF
the taxes sold to the city a. tax saie Tor
that year are redeefnaole al syour once
upon a tax estimate furnished ny me.
Deem II advisable 20 inform you as 70 the
construction I shall place upon the law.
particularly since Hon. A W.afias'ie.
prosecuting attorney for King county. has
given the county treasurer AT opinion 70
the effect that the Law does not apply TO
sbe rolf % fss2 and the county treasurer
Is acting in accordance with his instruc-
sions fn maing collections on TIE esiin-
aren; county roll for that year
eNr uasris's opinion il 80 the effect
that the taxes IN the roll % 1852 became
sssue and payable tn December OF that
vear, hence ne argues that the nsA Law
falls to remit the penalty and interest on
thai roll
Having looked into this matter care
falIv while the bill was before the legis-
lature. and having had the advice OF Two
able lawyers who were members OF the
legislature and Investigated the very point
raised nv Mr. HASTE take an opposite
view TO that expressed by the learned al
Wiser of the county. aud In issuing Tax
estimates on the roll Of isC shan remit
penalty and interest az the Law directs
"whlle the bin Was before the senate
committee attention was called 10 the
words due and Fayable which no" iuf-
rish the argument advanced by Ar. haS-
lie After the hill had been passed the
s,,,.ssic, was again raised whether the
Law would apply 20 the tax roll oil is'-. a.
IVES the evident Intent OF the act SEN
a.or n e Wilson. Of Ciallam county, an
able lawyer and an exceptionally wen m
formed man on matters OF revenue anu
taxatlon fhsving hesn county auditop
referred the matter 70 Assistant Atto'h's
General Haight and senator botr' OF
whatcofn county, also good iaWy''' y
cured an opinion from another lawyer or
~ ..an9ing Both attorneys advised
En- ,aznss-tiya senators that the bill COW
are. she taxes Of 1892. as was the ihteh-
,le,, Of the trainers or the act anu ing
,x.txsa .,.ra and Senators Wilson ana I1ff'
ee,,v convinced Of that fact. LEI the Jaw
stanf without changing ne wordS nIs
tnnvv AZ personal observation. having b1sla
..y~~ens Al the time Of the discussion
save also eorrespondef with senator II
-, whe confirms this statement
sss-,,a ,xnsssIor taken by Mr.. HaSie thaf
a. ,.xsa ~ isss were due and payable
a. sSaa Is / am convinced. wrong ih"y
...-s owing IN isag and county taxes
ea,,la have been paid IN December 'ss-.
~ those who desired 20 pay but ! 90
20. believe they were due and payabie
,...t, Mar,n fsag. when the roil became
delInauenf city taxes could nave o.
,.sa ana a large amount was actually
..ata IN November and December, ls'2
hsat a large portion Of the taxes was as
,.a4a IN January and February 1sN'
before the roll became delinquent on
March When al the unpaid taxes on
thai roll became due ! think u u q
&etfrfHfa Stt~hf4E EFhfft4 ~ hAtett *ff ~
Allegation - due until payment can be
.aeroan4ss.s and enforced Section MI
Vol Of mrs code. witch Is the law ~
this ease. does not provide That lsfZ taxes
became due in that year. hnt That q re-
hate OF = Per centum should be allowed
o. ali payments made before January J.
fsss that ~ 10 say discount was 10 q
made for payments before maturity.
This same section provides that II no
paia en- and before March !. the taxes
should become delinquent They were
not due before March I, iSa, they weF'
.aue' on that date; they weri Delinquent
after that date
s"rhe mere fast that the taxpayer couls
pay his taxes between the time the rol
VAS placed to the hands of the TREASURED
Tor collection and the following iauearl
/ ans hy paylug them could obtain A dis
eeunt dl8 not make the taxes due al
that fiYne 4 note or other ohiiga ffcF
made pavaise 'en or before a certain ia,
f. never REGARDED Sue until that certait
aav arrives hug 81 viii probably he con
tended that ths fNs2 taxes were payable
Sc December is9z and therefore are no
affected hy tAs art. The fact that IN
taxes could have been raid ia December
fSss does nor necessarily make then
PAYABLE st that tifue. Ely referring z
Blacks dictionary yo5a win see shat ~
useAu}HN ~ sae Vor3 payable Is nearly
.hf. g.. 49,. - -. ..-.
g. -,.,~..,.f-., s,s,A 49,. 80 g.. 80,
.s,,. ,o.i ,..,-sht.. . 49,. en-. - 80,
only Fsfer - the YEAR 1854. There va,
only one tinc ehcn fhe taxes were boil
'tHe' an8 payable and that Was ia lSg'
They renff not have Ia.o .fae. ana t,,,.
ails' 4ntH they Nrre Dc avs fhat "
g. 1EG
s~rAe courts aiwass pr.rerts give ea-t
q construction 20 fhe tsrersrs 40 -, a.