The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-07-09

A great hardship is imposed upon many
propcrty owners OF the city OF Seattle
whose property has been assessed for
street improvements under the present
charter on the immediate payment plan
That law imposes a penalty for deiin-
auency of s per cent and interest at the
rate Of 10 per cert. II provides also that
after a certain date the delinquent as
sessment roll shall be transferred 20 the
county treasurer. and upon the accrued
amount delinquent there shall be imposed
such additional charges or penalties as are
authorized to be charged on other delin-
ouent taxes.
In practice the law IN question as 10 such
delinquent assessments runs In this way:
Suppose the original assessment 70 be $40
and delinquent: IL then becomes subject
10 a penalty of per cent. and up TO the
second Monday in January 20 interest at
10 per cent. For six months. say. this
would be $50. In January IL goes to the
county treasurer. who adds 10 per cent.
interest until April !. say $50. or alto
Eether xes3n. Hc then adds another
penalty of per cent. making 1t s2S5.fi.
and % per cent. interest on s2ei.e0. or sii.Si
per annum. II he be delinquent since
July. 1898. then ne must pay up to April
last seSoS on the original 5000. or at the
rate OF si5.Ss per anngm, while the war
rants outstanding against the assess
ment draw only 10 per cent. In other
words. he must pay So % instead of SIS.
The interest is stlIi running on unpaid as
sossmeuts at the rate OF % per cent.
AT the last session of the legislature an
act was passed RENTING the interest and
penalty on delinquent county. state and
municipal taxes due In 1923 and 1896 paid
by July /. 1895. and thereafter RENTS the
penalty and one-half the interest up TO
December I. 1896. In constituting this law.
the county prosecuting attorney holds
that IL does not apply 20 grade assess
ments. and he IL undoubtedly right on
general principles. but the equities would.
It seems TO us. justify snch an extension
of the law "a would while inflic,ing no in
jury avoid an exceedingly harsh applica-
ton OF II.
The distinction made 5y che county
prosecuting attorney between general
taxes and local assessments cannot be
questioned. but 4, would appear that for
;hs purposes OF collection after delin-
quency the charter Of the city or Seattle
OF 1870 and the state law Claw OF lSas.
Chapter ixxD recognize them as OF SINH
lar rank and classification.
The charter SAYS tAr;icle viii, Sec. 81.
referring 20 such local assessments. tha,
IL not paid within the time fixed for the
ravmeus OF city taxes. they shall be col
lectcd as such taxes are collected. together
with such additional charges or penalties
a. are authorized TO - charged and col.
lected on other delinquent taxes"
TIE state law - even more explicit. AMI
after providing how delinquent local as
sessmcrfs shall be made subject 20 such
additional charges. penalties and interes,
authorized 20 BE charged and collected On
other delinquent taxes" adds that AL
other proo~rdinss shall he taken thereon
ss II the same were originally part Of
the general tax assessed against the
property.'
This would seem 20 indicate a leSlsla-
tive purPNse 20 merge iocal assessments So
delinquent in,e gvneral taxes against tie
responsible property. and SO - become
subject 20 shs mutations os the general
law.
II viii not o. held thai the RENTING
law could Apply 90 the interest ana rem
atty originally supposed by tire city. bat Il
the state Jaw can ne fairly interpreted 70
appsy 10 the a3iitiagSi penalty and inter.
est e should BE- done. The state viii no,
be injured and the proaerxy owner VIII BE
spared = monstr0us burden from whose
weight the STATE legislature has. ~ fss
rcnastsihg law. eonceiys-i him to Re in need
90 relief