The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-01-07
STATE AUDITOR.
ennprehensiye Summary Of
His Biennial Report
,1los or CREDITS um~nsE


-
- 20 entirely new law. The pro-
- ~ the deduction OF indebted ness
~ '<rrafts. conceived In q spirit OF
- pracffcasiy operates very un-
.!zs ~ nacars Of IL a large portion
-. ~ t.nk stock Of the state escapes
ssse.. ard as Il Is natural for the
i. - 70 put a sfnali estimate on the
;Sss. f,mt he owns. given amount
- <duexs neu1aIize@ several times
i ssse AMOUNT OF taxable property
fta form OF credits: moreover.
i. - = exemption that gives no relief
q ,,ccr debtor whose indebtedness
p esentsd by tangible property.
Ssss & does relieve the class best able
n - e. taxes. Its prompt abolition
"a umepded. The dates fixed for
II. ssvvnenf OF taxes are put too far or
sr1essor begins the preliminary
- "a ~ assessment for given year
= 55r.llfuary Of that year; the assess
- $ n1zae as OF April /. The county
$3.50 = euaaiization equalizes taxes la
zss5rk. 4he state board In September:
49, - i ieried in October. but cannot
- - I'M tbs second Monday In the
Sn.Stnx January. A rebate Of 2 per
sss7ES e n,loxed for payment before Feb
49, u and on April ! the taxes be-
111Inuuent and a penalty of 8 per
- 1l1nches and both the TAX and the
.z..a1x fsetkwath draw interest at the
3sss1 II n1er centurn per amman. Inas-
49, - ares are mainly paid just be-
- IL ne they become delinquent.
~ - steps In tax gathering for a
80 e6rw shirteen or fourteen months
~ - ef the funds with which the
800 &fpenses are TO be betrayed are
11nt1o TN some time after the expira-
- 81 lhat year. II the law should
that tho assessor should turn
- ~ Ak rolls on the county auditor
= a. art Monday of july, the county
IN begin the work of equalization
n,eond Monday OF July. the county
1ff1rv report to the state auditor on
5efcrs the first Monday OF August.
- 1fats beard commence the equaliza-
q The second Monday Of August,
eoun4y commissioners make the tax
-. ptsse and county, on the second
~
~ begin on the FIRST Monday OF No
~ and taxes become delinquent on
r. ut Monday In January following,
11aslouA steps In the process OF inn
f18f and collecting the taxes would
w Zach other At convenient inter-
N - funds for each year would be
5iclly available TO defray that years
.vx.T. I'll r.F
u 6 warrants would be saved and the
$50 n payment would occur at a time
IN fhe people would have the most
6nsf ma be best able 10 pay.
AZ euditof recommends a substantial
6ution Of the rats OF interest on de-
lezt taxes. In many states the as
tnent Of real estate Is made only once
il ~ Or more years; values Of this form
4bnperty are now 50 steady that we are
t1u In adopting this policy. II the
1Cexsnent OF real estate Is omitted FOR
~ yser 1856. thousands OF daliars viii be
ND % the people at a sssne when the
lgFeeA ct taxation Is especially opprea-
~ Biennial assessments. instead Of an
are recommended.
- large Increase In the amount OF out
llundsng slate warrants in the past two
Nm more saasan s550. 0sse. is largely due TO
y heavy deilnqueneles In the payment
= ttsts taxes. The present method of
36ecisng state taxes involves the fiscal
eAafrs Of the state fn anextricabie confu-
~ and uncertainty The legislature. by
= appropriations. indicates the sum
eeue&tss5 10 carry on the state govern
&eM but the beard OF equalization, in
HnE fhe state levy, can have no assnr-
80 thas IL VIII yield such sum. In prse-
esk Atenejency ensueS. varying from 10 TO
W cent. Another element of un1er-
stasu rs that. under the present system,
y <paaties are credited with the state
- - sil cases of rebate. erroneous as
aepts that are set aside. and all taxes
fnssaiag nncaliected. These features of
g lfkseEt law NOT only perretuate and In
sssaze The deficit. but they add to the
10y and eonpisxity OF the states book
.sspSaE The auditor recommends that
sse sssst tax law for each county should
g Charge against such county Let the
sAantsss h. required to pay into the state
a'sasary In cash on the first day OF July
s g Ne state tax for the preceding year
kss aaeelleeted and the state deficit
ssz'a promptly disappear.
Aas avaltar Urges the enactment Of a
g isetnssag the coal mines OF the state.
81 Axiag the license fee at 3 mills per
- e Their output. The operation ef coal
sl'alag " OF such nature that IL IN the
sss % TIE state 10 make thorough aud
ssaasaas Inspection Of the mines in order
y hksse reasonable protection TO those
= ~ eissze-g who are engaged in this
sAs1ssssly hazardous employment. This
.assssi exercise Of police powers Of the
= 800 issfsaeS the imposition Of license
e ssasnnably eouanensasing the state fer
e sssdea cas-; apsn II by the presecu-
- y tais peculiarly dangerous business,
~ auditor recommends that the cost
ssas N cases az convictions OF felonies.
- szsr1'e Is the state. be charged. 10
8 e ss'stnies. The present SYSTEM breeds
atHsagance.
-. sm present system OF management OF
80 institutions by boards os trustees
: s'sssrseesie and expensive. and should
= nfnrnes.
. feature Of cur governmental
s. 80 shat calls fer correction consists
s. s1e iseai boaTIs - tide land apprats-
zoe law provides each county hav-
tfae sas'lS With a beard o. three ap-
-. Each hoard apposnIs "a seere-
v hefzs-ses' the owner og lands
-. - trent On tidal waters and lie two
4 3 nasars f,'oga n eats or town wishes
Fesh she ,lAe laaas In front OF
49, sssssssS1. BE applies "a have them sar-
-. snd APPRAISED he deposits the
- snd asssoa0s os the cost az tie
ana the work hessns. The Ssgrvey-
-. seae AZ the EreatcSt 6lsa1vaneage.
-. fsse OPERATIONS must be coa-
- 70 TIE ssie land saasl instead ~
60 sfassa> TIE assleuls task az ~
- 's~ water mark eaa caIy he ear
s. e 81 extreme tawr tide. ghe work
49, 9sse EeSSstsrss a tarNc fierce ee ex-
- s&laes8 nsea. Finally she
- a<<As5f4fa,.A