The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-06-26

der the value 81 ssT, IN the rfghtful pos
session Of one person. 10 exempt. II the
Law were that all property under the
value OF sse Is exempt IL would rot
create a class but il would BE- meaning
less. II does create class when E: sx-
erpts all the property Of che person. ard
only eIemp,s part Of the property Of an
other person
The provision relied upon is "suct other
property as the legislature b. general iaw
provides stall D. exempt from taxation.
II the legislature may exempt ali prop
erfy under the value OF $40. then 8ny
not exempt all under s. .eee2 Il II may
the power to exempt al! over 81 90. What
a howl that kind Of class legislation
would start. II would exempt the prop
erty Of the rich and impose ali the taxa
ton on the property Of the poor. X may
Dc answered that this Is absurdity. IL
is not an absurdiiy: IL il the tendency 70
that sort OF legislation which is causing
So much discomfort IN the country.
The only pest system OF taxation is that
by which every man pays in proportion
to the amount Of property he owns. ire
constitution of the state Of Washington
affirmed no rev principle when II Iaid
down that rs the basis OF taxation in this
state The principle Is as old as taxation
itself. The object of tax is 10 insure
that the property owner contributes some
part Of his property in order 10 ENJOY the
rest Blackstone points out that 4 the
people were TO be- again subjected TO the
evils they suffered before the formation
O. government and the imposition or
taxes TO sustain H. they would ind them
selves greater losers than by paying their
quota to auch taxes as are necessary TO
the airport of government The thing
ne says ito DE wished and aimed at IN
a lane of liberty is by no means the total
abolition OF taxes. which would draw
after IL very pernicious consequences. and
the very supposltiou of which Is the
height O. political absurdity.'
The fact is. that we have. with Increased
demands for public eonveniences, added
TO the property which is TO be taxed. un-
III We have irritated the people by IN
equaiities in assessment and ineauities III
imposition. There was time when In
Great Britain the usual annual taxes
were only those upon land and malt. The
land tax in Its modern shape. up 10 about
l5o years ago. had superseded all the for
mer methods of rating either property. or
persons i'm respect TO their property,
whether by teaihs or Efteenths. subsidies
on land hydsges scutages or taluages, or
any of the other earlier forms of tribute
10 the king There have been even IN ear
iy times taxes on moVabIes or personal
property. and even an income tax. This
last consisted of an annual payment OF
about % cents on every s. out of ali sala-
ries. fees and perquisites OF Offices and
pensions. payable by the crown. exceed
ing the value OF 500 per annum. This tax.
which was imposed by Law OF George II.
affords an instance of exemption. but IL Is
more interesting because 1t is described by
Blackstone "a highly popular taxation"
In this country Cooley lays down the
principle very sueciaetly when he says:
Taxation is the rdle. exemptions the ex-
cep,ion.' The intention TO exempt must
in any case be expressed In clear and I'M
ambiguous terms, II is expressed at
greater length in famous decision.
wherein IL was said:
a common burden should be sustained
by common contributions. regulated by
some fixed general rule. and apportioned
according to some uniform ratio OF equal
iiy. Thus. IL capitation or person tax
he levied II must be imposed on all free
citizens equally and allie. or If an ad
vaiorem or specific tax be- laid on prop
orty 1t must be laid equally according TO
value OF kind, on all the property. or on
each article OF the same kind owned by
every citizen: and no citizen or class OF
citizens owning any property OF the kind
subject TO taxation can be exempted con-
s,.tutionally on any other ground than that
Of valuable and peculiar public services.
gor otherwise, one man or set of men might
DO entitled TO enjoy exclusive privileges
or legal exemptions. which are suhstan-
tally the same, without the only constitu-
tional consideration OF pablo services"