Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1896-02-27
CAN DO BUSINESS.

The decision Of the supreme court las.
Friday in the case OF State ex rel w. f.
Barton W.. Auditor and Treasurer OF
Thurston county was Godscnd to many
counties in the state besi,les the one d.
rectIy interested, Chehalis county being
thereby placed in position to issue war
rants for all outstanding claims, and to
do business on business principles SO long
as her expenditures do no exceed her in
como, and at y saving, too, Of several
thousand dollars annually. The HERALD
has all the time commended that the prop
osition that Chehalis county could not
issue warrants for current expenses at u
time when its indebtedness was actually
decreasing Was absurd, and il it WAS good
law it was poor sense. The supreme
court has practically reached the same
conclusion. although by different and
possibly better route, and the lsuedo legal
editor Of the Bulletin who so rantanker-
susly rallied at this paper for daring to
express an opinion ON a legal point can
HE himself to his secluded back room
office and-maintain the majesty Of the
law, and Of lawyers.
The material points involved in the
above case we're: % Can the cash as
sets Of the county be deducted from the
outstanding Indebtedness for the purpose
of determining it's amount within the
meaning Of the constitutional provision
upon the subject; (2) Can the amount
Of the tax-roll for the current year and
the amount unpaid upon those OF prior
years be treated as part Of such cash
assets? The first has been already af-
irmatively decided, and replying to the
second question the supreme court says:
"From the decisions to the effect that
taxes for the current year can be treated
as part Of the cash assets OF munich
pality, it follows as logical conclusion,
that under our system for assessment and
collection Of taxes, not only those OF the
current year but those unpaid assessed
for prior years should be treated as a part
Of such cash assets, and We feel com PEELED
to hold that unpaid taxes constitute a
part Of the cash assets OF the county until
the lien Of the tax has been merged in a
sale Of the property"
Replying to our inquiry as to the effect
upon Chehalis county, Auditor Sackett
says: "The approximate amount Of Cen
eral fund tax, outstanding, for the years
1892, 1893 and 1894 is s44 100000; for 1896
it is so, 6S2.7S, a total Of $S7, 324.0O, in
round numbers. The annual statement
OF the treasurer as to strike offs has not
yet been received, and have not had
the time to figure up closely the amount
outstanding for 1s92-93-94; we will how
ever, be enabled to issue warrants for all
claims against the county"
In round numbers 100000 ia the one
| and one-half per cent limit for this coun-
ty; and it's indebtedness is approximately
$155 900, including the claims for which
warrants have not been Issued. While
the decision has removed all doubt As to
existing claims, it will be seen that after
deducting the outstanding taxes less than
SIS 900 remains for the expenses Of the
rest Of this year, and to cover the 1892
taxes on any property the county may
have to bid in ut tax sale. Only by rigid
economy will the commissioners be able
to keep the county from getting into the
hole again before another tax roll becomes
available.