The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-05

authorizing cities TO issue certain local i'm
provement bonds TO pay for the improve
ment OF streets. an. under this act XIII
bourne avenue WAS Improved in 1885.
Bonds were issued. payable In INSTALL
ments extending over term of ten years.
one-tenth OF the total amount maturing
annually. A series of bonds was issued.
each bond composed of ten coupons. num-
bered consecutively from TO 10. the cou-
pom No. OF each bond maturing in 1896.
and the coupon No. OF each bond matur-
ing in 1891. The act of the legislature be-
fore mentioned provides that,
Where district bonds are issued under
this act for improvements. the cost of
which Is by law charged by special assess
ment against specific property, the mayor
and city council or other authorized off,
Ger, board or body shall levy a special as
sesxment each year sufficient 10 redeem
the installments OF such bonds next there
after maturing. ana IL was up
on this wording OF the statute that the
case turned.
Baker was the owner of a number of
coupons No. ]. which matured IN 1896. A
special assessment was levied In 1895 by
the city council for the purpose Of redeem-
ing these bonds. but owing TO failure on
the part OF large number OF the property
owners TO pay their part OF the assess
ment. an amount sufficient to pay
coupons No. was collected, leav-
ing unpaid 81 per cent. In Febru-
airy. 1897. the city council levied special
assessment for the purpose OF redeemng
coupons No. ., which mature this year,
and the city treasurer has collected sum
sufficient 10 pay so per cent. OF each OK
these coupons No. :.
This action was brought 10 compel the
treasurer to apply this 80 per cent. on
coupons No. held by plaintiff. instead Of
applying II upon coupons No. 2. for the
payment OF which the assessment OF this
year was made. The court held that, UNI
der the language of the statute quoted
above II was not the duty OF the treas
urcr 10 apply this money to the unpaid
balance due on coupons No. ]. hut that he
should apply II upon coupons No. 2.
This case is Of considerable Importance
TO holders OF local Improvement bonds.
and TO the city treasurer. and has been in
dispute ever since the city began TO Issue
bonds under this act. II will doubtless he
appealed 20 the supreme court as test
case. Under the advice OF the law depart
fnent or the city. the city treasurer has
beer applying these assessments In the
manner indicated by Judge Moore In this
case.
Ira Bronson represented Mr.. Baker. ard
the city was represented BY the assistant
corporation counsel. Mr.. Upton.
Judge Moore recently decided another
case CT Importance involving the con-
struction II that portion OF the revenue
law enacted By the last legislature. which
RENTS al penalties and interest in ex-
cess Of per cent. from the date Of de-
nnQuency. Il was claimed ny the county
treasurer. on the strength Of an opinion
OF the attorney general that. by the act
mentioned he was compelled 70 remit
Tire penalties and interest on assessments
levied for local improvements the same
as on taxes levied for general purposes.
The city brought suit 10 enioin him from
doing this. and Judge Moore sustained
the contention Of the city. holding that
assessments Ter local improvements were
not included within the term munich
pAlity taxes. used IN said act.