The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-23
SEATTLE. SUNDAY. MAY ~


II was hoped that the new revenue and
taxation law. Notwithstanding It's manifest
defects. Was likely 10 become the law OF
tie state hereafter. During the session
O. the iegiziature IL Was frequently point
ell out that some injustice would result.
and that the assessment on part OF the
population would be very much higher on
account OF the exemptions. but there
seemed TO be no way TO avoid II. the Pop
ultats were determined and now we are
beginning to find out that We are worse
OF than ever.
We are not alone I'm our auandary. how
ever. as New York. Massachusetts, and
Pennsylvania are all discussing the sub
5ect OF taxation: and dispatch from
London published yesterday morning says
that the question of taxation In Ireland.
which has pesfered the British parliament
for a hundred years. Is to be revived. The
dispatches do not indicate what direction
the reform Is 20 take. but The first lord
OF the treasury ANNOUNCES that county
administration IL q be placed on broad
popular basis and he also says land
lords must be relieved Of sall rural rates"
A system OF taxation which shall be on
a broad popular basls. and al the same
time relieve landlords OF ali rural rates,
ought TO be wsr,hsstudy by those inter
ested In the government of public cor
porations
In this state We seem 10 have adopted
the opposite policy, and down an Co.'S
"a st As.gF
90 broad popular basis. Il seems that
under the revenue law Of 1897. through
the exemption from taxation of 500 to
each owner OF improvements on real
estate and the provision raising the ex-
emption Of personal property 10 $780, out
of the hundred holders of Improved prop
efty IN coamopoiis but four would be sub
Ject 90 tax for Improvement or personal
property. II Is no better in Hoquiam and
Aberdeen, where our OF scyeral hundred
holders OK Improved property not more
than dozna In each place Will be subject
10 tax for Improvements and personal
property The result is that the county
government. and ire school districts. viii
he brought 80 a ssanestili. The taxpayers
have resolved not 10 Yay until after the
assessment OF la95 has been made AID the
taxes levied ard sauailzed by the board OF
equalization. Other counties are said TO
be In the same tx. but 80 far as known
tie exemption features Of the law hare
net been brought before the court, except
In a case In spolSsne, where the Judge
las Decided thet the exemption Is uneon-
st,ntonai
rac theory of exemption has been the
suhjocl 80 many judicial decisions and OF
teaaia,rabls controversy IN politics These
political platforms whieh arr At a very
hsxs standard 81 public morality always
lasts, inst taxes SHALL be equal and uni
fo,r. and imposed Nltho1t discrimination.
S.hey 80 Vet nasnn ta.s; they mean only
that they shall be imposed upon the
wealthy. but that a privileged class shall
II exempt. Many Of the states exempt
property up To certain valuation. as Is
done lr this state.
Cstr constitution r. rather more explicit
than thal OF most states. and provides
not only tAat az property In the state.
no, specifically exempt, shall be taxed IN
proportion 20 It's value hat that the legs
lasure shall provide by law uniform and
savai cate af assessment and taxation on
al property IA the state. according e It's
value in money. sud ''shan prescribe such
regulations by general law as shah secure
n ,ss4t valuation for taxation 81 all prop
erty, 81 shat every person and corpora
tson shah pay a tax IN proportion % the
vafae ~ hts, her. or It's property This
VS. expNcit enough. bat by one % those
eccentric movements which legislatures
sometimes perform. the whole eject e
the mandate is destroyed by subsequent
provision that "sach property as The
legislature may by seneral lars provide
shan BE exeupt from taxation"
TIE general tendency ef the authorities
a that ere class ~ property may -
exempt. bat that property % certain
class must al Dc exempt e. al Dc taxed.
me eases eltst. hewpves. are au Involving
constitutions IN which the general pro
xlsicns are TO ee found wttSeat sueh su
exception as car constitution snakes !.
ire legislature nsAy make any exenption
a pisases. provGsed il IS eans ca 4 uni.
fersa Plan. there ses1es q Ne ne rcasen
Why personal pTcpeFsv should nos - a.
xlaea lnta classes q vslss a. well SIS al
HAD. L. Tor Instance. all cattle an6Si
a certain xaiae Should ~ exempt because
a. SIS practical wcrtAlessness Why ssonii
r.ot al property hslow csr>&la value -
sxsmesf Tas law dos aot exempt Ger.
tsln persans frcm gaxatten. u exesapt'
al pronesty ~ nagter ~ ~-hesn ownea az
- . c~gfaln value srcm taxation. r q
Hlaa ss worth = million dollars hs Is n
tlsisa % she same sxemrzlon as the mar
WHO "a wegga enly ave hundred and ons