The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-06-23

A t@x. case was started In the superior
court yesterday Tor the purpose Of de-
terrnsnlug the coEstiturlaEal.-y az certain
features Of the new revenue law oassa't
At the iasz session OF rhe legislature, and
which has recently gone into effect Tn
der ths provisions Of this nex iaw. as sooa
as taxes become delinquent any person
who desires so &c do can 60 into the tr@as-
urer's Office and pay the amount Of taxes
6eiinguent u-on any tract and receive
certificate Of delinquency After tals
certificate CT delinquency has been ts-
sEse=d the owner Of the property has three
years In w2tca to redeem II By paying
the amount OF taxes due. together with
interest ar the rate OF Is Ger cent Per
anEuEn Il however. the owner OK sl-s
property does cot redeem within three
years then the hoicer OF the delinquency
certificate becomes entitled 80 an Also
lutte Gees TO the property not sucseS. "a
any .usnra redemption.
II viii be seen fslzt IL the new law cza
stand the test OF tire courts the payment
OF delinquent taxes and the acquisition
CT delinquency certificates would be =
peculiarly desirable f0-r. Of investment.
fer the security would be absolute and
the interest very high. when rsdsnr-ion
Is made. and IN case redemption is rot
had. then the investor receives the prop
e-cy for a small fraction Of It's actual
vaIGs.
Il Is roughly estimated that the amount
OF delinquent taxes now outstanding in
King COUNTY will aggregate IN the neigh
borhoec CT 81. See eoo. The heavy amount
OF delinquent taxes Is the primary cause
OF the difficulty which the city and coun-
~ meet In paying current expenses II
Is also known that there are quite a num-
Der of investors who would be glad of an
opportunity 20 pay these delinquent taxes
ar6sr the lew law. SO soon as they are
thoroughly assured thnr 10 defects can
be found In the statute which might nsli
lily it and render their investment haz-
ariaHs. OF these delinquent taxes, only
ore-nalf of those assessed for TIE year
1896 as yet fall under the operation OF
the law, bat after the first day OF De-
cembsr next the entire amount OF out
standing delinquent taxes not Gnly for
1885. bas all back years. VIII become sub
ject to it.
The American Savings Union is a cor
poration organized under the state laws,
which is looking for safe investments
Intending IL the iaw Is upheld. 10 invest
somewhat largely in Delinquency certItt-
Gates ii has determined 70 make a test
case Through its attorney. Il B Hunt
ley 1t selected a piece OF properly upon
which the 1885 taxes were unpaid, tender
ed TO Treasurer Wnittlesey the sun
amount Of the taxes and dsuan sied a
delinquency certificate therefor. Fer
the purpose Of permitting a test case OF
the law to be made. Treasurer Whittlesey
made perfunetory refusal to accept the
necey. and TO issue thrfesuired certii-
cate.
When this preliminary step had been
taken. Mr.. EurtEsy yesterday, on behalf
Of the corporation, Instituted an action
In the superior court entitled state OF
Washington SIX rel. the American Savings
Union VS. Charles T. Whtxflesey. treas
g-er OF King county The petition recit-
ing the tender and refusal. and praying
the court to issue q mandamus on the
treasurer. ordering him to accept the
money ard Issue certificate as de-
marGed
Judge Benson yesterday signed an or
der directing the county treasurer 70
appear today and show cause why such
a mandate should not issue Whatever
the decision OF the superior court in the
matter may be. 81 appeal will be forth
with taken 70 The supreme court Every
effort viii be made 10 advance the case,
so as 20 have 3 speedy determination
by the court OF last resort Of this i'm port
ant matter Should the decision in that
court uphold the law the probability Is
that the financial stringencv in the city
and county governments viii De speedily
relieved after December l.