The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1896-12-23

SEATTLE. WEDNESDAY,. DEC 2


In preparing reforms Tor TIE present
system OF tax gathering. ~htsh has no'
proved az al satisfactory. some very
gooa IDEAS uaay De obtained from a meas
urs walea Senator Taylor. Of Pieroe. has
unAar PREPARATION and the outlines OF
which we're published IN the Fo@t-Intelli-
spncer on Monday morning
The legislature las swung between ex-
trenss OF ienieney and str1ngeney until #
has killed OF tho business OF buying GER
s.aes.s=. thereby putting counties ia debt,
.na al the same time has offered induce
snenss 20 taxpayers 90 make other use OF
their money.
The Plan suggested by SENATOR Taylor
forms a rational medium and should be
adopted. Every man who owns property
knows that no must pay taxes. and their
payment ought 20 be provided for. There
Il no more reason why the state should be
deprived OF It's dues than the vendor; and
A. sae latter Is not paid he foreeaoses. The
county authorities are required by law
e. estimate the ensuing years expenses
and levy accordingly. II only 60 per cent.
or the taxes Is paid there must be a short
age in the revenue.
The object OF imposing heavy interest
s. TO insure tflat taxes viii be paid. The
object OF a penalty is 10 compensate the
county for the additional expense Of book
keeping incurred by delinquents. It should
not belong 20 the separate tax district. but
60 the county. which does the collecting
and incurs the clerical and stationery ex-
pcnso.
There should be no sales Of property at
the courthouse steps in the osd barbarons
way. Thirty days after delinquency. 20
allow dine fer preparation. certificates
should ne issued 10 persons willing 60 pay
the taxes. and these certificates should be
Hen upon the delinquent property with
ont further record; but. at she next annual
publication OF delinquent taxes. a list
should also be published OF properties re-
deemed. and the interest should ruin from
year TO year only. This Is 10 give the GER
t.hcata hoIder proper notice without ex-
1,ense. The certificate should bear Is per
cent. but the county should collect 20 per
cent 10 allow for tho difference OF time
between collection and repayment The
onus OF paying taxes voluntarily IS on the
property owner. and II the law insists II
shall be- ne win take care or than.
Tax certificates are Intended only 90
provide che county with the money e
should receive as taxes. leaving the prop
erty owner 70 reimburse the man who has
advanced the money. This certificate
should. as Senator Taylor suggests. bear
the guaranty OF the county that II II has
bean guilty or error in the issue OF the tax
certiacate from whatever cause. Il viii
repay the amount Of the tax TO the GER
oaoats holder. together with the fun rate
% Interest The orroFs arising are nov
reduced IN a minimum. and the county
sbould make every tcrtfesse equal TO the
strongest. no, equal to ths weakest. The
buyer cannot inquire fato the regularity
81 all the proceedings: therefore. he
should Re placed si no risk.
The statute - limitations should never
rna against tax or assessment.
The tax certificate serves only tenn
iporary purpose sns is sus3cien; security
against ire negligence ~ the property
ownS Rat there II smother phase Of the
subject whlcA must not bs overlooked
scme,issses IN these new communities
property Is abandoned altogether. To
mcet this contingency Tire holder OF an
UnreAeemsd ceFtiGcste should have tho
rigat after delinquency and before tho
safe 90 csr5icstes 90 pay the current TAX
a. the property. receiving . new certificate
g5r tae year. Az ihe end 81 five consac-
utivs payments ~ axes TIE holder or
o>ssn-s 90 ths ave certificates should
Ssss ths right - apply % tire court ty
iei}t1a Tor a deed and that deed. upon
surrender Cor GHnS Of ths HYo certificates.
made io TIE saae name or assigned - tha
same name. ssouIt give tna,lenahle sni
1rrevecasle ti1e. eSceqt. e course. BY a
sglt n whica material er~or relating %
description g property. % fraud. shah
ID SHOWN. a. in any esesr case q prop
sv;y Hsxaelor
u mar @oan8ons Ms property sor eve
rcsrs imposing re payment . taxes on
esaers. and hopiux 70 proat ~ ere IN
earned increment - eoSb, 20 lose II.
II VIII hs7rea that = certiaeste buyer
~ o-s yeAr may cot ss& Ger tAe esrtlg-
lcats fae seecaa year. x re Goea ncs. "a
va oaiy part vita his rlgat - a deas
49, rot % tss rsshs % Reimbursement.
n s0sa ease. ssace ults sAcu,A ulgf-
rnatC'v vest So somebody. II wo15e % well
- perrals TIE Ae,aer e TIE LAST csrtst.
teNts - peaaoa tas court for 4 cesa q,
tae ea8 81 ave years srona ths ease G The
E4st ee~tits,4sA up1a paying tnso ths
esaaty treasury a setrcsent s,lza 70 cover
al re unFa3eeme8 e~rtsScates. vita IN
sereet up e. tAe GAto q issue q tae ees>t
rs tais mr>ss. tAe temporarily nevu.
scat propersy swao< wsn uot lose rs
properly sut - wAa - pevs.slsnfly as~-
iSen2 VII lsse IL. IS he should
Tness prov{rseas. sugfsesneaflng tas
rlaa a. Senator Taylor, woai3 naaks tas
SAX cvrg4ae4ses cf iais stase a rsls-s.ss sd
se,ey5ty. e-vsestly = 70 suara~ty a.g
tae interest N forcs ~ ne tine x s-aa,-
ias tha eersls-ata b. maze paFg ss the
contract 1et arHa caanEY agA eer-lHraf q