Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1897-06-18
Judicial Legislation.


II j. >aid that Assessor Mcdonald.
OF Ming county, proposes To- present -
now question on the construction of
III" late revenue law, t. ascertain
whether all tIr change that NAV con.
Si-t"ntly lr made by the higher court
hay" h.n recorded. H., seems t.
think that 4 VERY largt Slice of class
legislation is concealed under the pro-
vision cXempting churches and the
property oi charitable institutions.
He proposes to list this class OF prop
crty to secure further Interpretation
oi what is meant hv the language OF
the constitution in the provi>o regard
ing exemptions, such other property
a the Legislature may tx general law,
exempt from TAXATION The exact
shade oi difference which enables the
supreme Court to legi>late the poor
mans exemption of $500 out OF exist
ence-a species OF "class" legislation
which benefited the rich as well as
the poor, n privilege held for so many
years that its uncOnstitutionality had
utterly escaped the attention OF the
public, and at the same time retain
the clause exempting property which
is owned and enjoyed exclusively by
those who profess some creed powerful
enough to erect costly houses of wor-
ship, will be apparent when Assessor
McDonalds course is passed upon.
The Constitution of the State pro-
vides that property OF the United
States and of the State, counties,
school districts, and other municipal
corporations, and such other property
as the legislature may by general laws
provide" shall be separated from the
call property in the State" that is to
be " taxed in proportion to its value
to be ascertained as provided by law"
Everybody is supposed to own some
personal property, of some form or ma
ture, and it is as difficult to imagine
how provision could be more general
i'll its operation upon the whole people,
as it is to see how sectarian property
may be exempt under the presumption
that the constitution, as construed by
the court, exempts that class of prop
rerty.
The misfortune which results from
the notification by the Supreme
Court of the exemption on personally
made by the late statute is, that in
some degree it was taken into account
by the assessors in regulating and
estimating the value of realty. When
the anomaly is presented of property
having absolutely no "cash value"
and the law directs that the assess.
ment be made upon cash value, the
proposition paralyzes the understand
ing quite as completely as his acci-
dency's promise to build the capitol,
two years from now, with invisible
dollars@ 3ktG from an imaginary
fund.-" When the Assessor is con.
fronted with duty based upon an inn
possible contingency, he does the only
thing he can do-guesses at value
which will yield enough revenue to
pay salaries, and lets it 60 at that.
But in forming that estimate he very
naturally made up for the exemptions
on personally and realty improve
ments, which now, under the goldbug
tendency of our courts to stand by
wealth, have been nullifed, by an in
crease of that visionary" and "imag-
mary" cash value of realty which has
prevailed ever since the gold dollar
became the measurer of all values.
If the Supreme Court had intended to
change the law in this respect, the de-
cision should not have been pigeon
holed many weeks and until the as
SCISSORS had about completed their
lists, unless the effect that will follow
an increase of revenue to the maxi
mum limit, was desirable to protect
the interests of the "class" benefited
by congested salaries.
The STANDARD is glad that Assessor
Mcdonald will present the issue, for
we want to see just how our high
court will "straddle the buck" in this
matter.