The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-20
DELINQUENT TAXES.


Olympia. Wash, May II. 1877
To the Editor: As your editorial OF the
18th. as well as one Of previous date. has
Incorrectly stated the rulings or the state
auditor as 10 the date OF delinquency fixed
by the revenue law of 1897. permit me TO
say that neither has tbs state auditor
ruled nor has the attorney general given
the opinion attributed 70 him
The error originated in the Olympian OF
the Sd inst, and was corrected by me in a
letter TO that paper of the 5th inst. which
] inclose herewith, and request, as the
matter is OF fnteress TO all the taxpayers
Of the state. that you publish the same,
that they may be- properly advised as 10
the ruling of the state auditor in the mat
ter. Yours very respectfully.
D. B. GARRISON.
Deputy State Auditor.
Editor olympian: In your issue OF the
81 inst: you have a local IN referense 70
is supplemented by an editorial bearing
upon the same subject 1 trust You VIII
pardon me for calling your attention 10
what appears to me to be an unin,entio on.
construction OF the law. I do
not think the intention OF the legislature
was to Cypress The TAXPAYER ~ q perem a.
Der 30. 1887. nor will proper understand
ing OF the law admit of that construction.
Section IS ef the law provides ina. ,nree e
following date of delinquency. the holder
of a delinquency certificate may Apply 10
the superior. court for z judgment Tore
closing the lien against the properly NEIL
toned in the certificate.
Section lis, In providing for the remis-
sion of all costs, penalties ana interest IN
excess OF per cent per ann mum from a da sne
GLIDING the year 1896. which has not been
sold at tax sales 10 parties other than the
county or munisipah,y for WHICH h IN, nrer olE
a new date of delinquency. to-wit: Noyem-
Der 30, 1897: This section offers two IN
JUDGMENTS for the collection OF the tax:
''First--In the premium 1t gives TO tne
taxpayer himself In the remission OF all
the penalties costs and interest in excess
OF the per cent. formerly Incurred.
Secondly offering possible three
years investment TO the buyer OF a delin-
quency certificate at 10 per cent per an
mum.
default In the payment OF taxes on or be-
fore November 90 revives the penalties,
costs and interest which attached upon
the. former delinquency OF tax. II puts the
delinquency upon the same basis as the
certificates issued under the new revenue
law for taxes after 1895.
ANY other construction would deprive
the delinquency certificate OF Its chief
value as an investment, which Is its three
years period at Is per cent, with an abso-
lutte guaranty of the cost or same ana
cies.
I'VE think this Is clearly the intention
of the new revenue law. II does not re-
viye the former date of delinquency, but
creates a new date, which Is November
go 1897.
II am aware that this construction pre-
sents the anomalous phase OF making the
tax of 1896. II one-half thereof be not paid
by May s1st delinquent before taxes OF
prior years become delinquent; but that Is
easily reconciled when we remember that
In the treatment of the vast amount of de-
linguent taxes due the state. and In its ef-
fort to turn the same into cash, the legis-
latnre was considering an abnormal con-
ditfon as with reference TO the new law.
'But the period OF delinquency fixed for
1896 taxes. which are levied under the new
law. simply refers to the normal condition
of things as under that statute.
IT do not think the inducenent 20 the
purchaser of delinquent certificates is the
possibility of getting a tax title 10 prop
erty for mere pittance. but that Its in
vestment feature In the one that will strike
the intending buyer. This last. however.
is purely a matter of individual opinion,
on which men may differ. but we believe
the other to be a strict and proper con-
struction of the law.
'sThanking you for the courtesy of al
lowing this explanation. am. yours very
respectfully ID B. GARRISON.
Deputy State Auditor"