The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-25

Special Dispatch 10 the Post-InteIligencer.
OLYMPIA. May A-The two cases
which were arg <s6 before the supreme
court Friday and which are 10 test the
eons,.t utionaiity Of the new revenue law
ara the most interesting cases on the
court docket. and the decision rendered
viii be very important, as 1t concerns the
taxpayers Of the state.
The court has the cases under advise
nsnt and an opinion may be handed down
at an early date
The test cases are those of d. Buchan-
an. appellant. vs.. Jacob Bawer, as as
SCISSOR Of Adams county. This Is an appli.
cation for injunction to entoin the assess.
or from deducting from the list OF per-
sonai property given for taxation the sS19
exemption provided BY the law OF 1897;
also TO restrain him from de6ucting a $50
exemption from the value OF Improves
nlents on real property. The complaint
was demurred 20 and the demurrer sus-
tanned upon plaintiffs appeal.
The other case was state on the rala-
ton of F. p. Chamberlain Ell al. VS. j. w.
Daniel. county assessor OF Spokane county.
This Is also a petition for a writ of pro-
hibitiou. substantially for the same pur-
pose that the writ OF injunction was
prayed for. The demurrer was oyerruled
and writ Of prohibition issued. In this
case the assessor appeals.
The cases involve the constitutionalitv
Of subdivisions 5. and of section az
the revenue law Of 1897, I'm reference to
the exemptions allowed upon personal
property and improvements on rial prop
erty It Is claimed by the plaintiffs in
these cases that these sections are In con-
trayenuon OF sections l and 3 article T.
OF the constitution. which are as follows:
Section ]. Ali property I'm the state not
exempt under the laws Of the United
Stales or under the constitution shall be
taxed In proportion TO It's value to be as
certained as provided by law.
Sec. 2. The legislature shall provide by
law uniform and equal rate OF assess
ment and taxation on all property in the
state according 10 its value In money and
shall prescribe such regulations by general
law as shall secure = Just valuation for
taxation Of all property. 50 that every per-
proportion 10 his her or its property: pro-
vided thar the property of the United
states and OF the state. counties school
districts and other municipal corpora tons
ana SUCH other property as the legisla-
ture may by general laws provide shall be
exempt from taxation"
the plaintiffs insist that IL these sub
divisions are allowed TO stand IL complete
~ nu'iifies the first part Of each OF these
sections OF the constitution Tha. the con-
sutuuon OF a state. being a Limitation
upon the power OF the legislature: that the
provision that the legislature may exempt
s1Ich other property. etc. must be con-
strued to except from the limitation such
other property OF a character similar in
It's nature 10 that exempted by the con-
stitution; that ii woald be idle for the
constitution to provide that all property
should be taxed. and in the same section
provide thar the Legislature may exempt
any or all property. in its discretion
The defendants insist that the constitu-
ton intended 10 vest In the legislature the
power to exempt from taxation property
different in character from and additional
10 that specified in tho constitution. and
that Inc custom that long prevailed in
this state and territory under prior laws
exempts certain amount OF private uro,,
erty from taxation. The section, II is
claimed. should be upheld as matter OF
state policy.
In the Spokane case John A. Pierce and
Harris Baldwin appeare1 for defendant.
and Judge X. II. Blake for plaintiff.
In the Adams county case Judge Wallace
Mount appeared for the plaintiff, and r.
r. Houston and o. r. Hoicomb. presecut-
ing attorney. and Assistant Attorney Cen
efaI Vance for the defendant.