The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-04-03
SEATTLE, SATURDAY. APRIL B
STATE TAXATION Law.


feos Immediately upon it's approval. and IL
now 10 force. The list day of March of
every year 10 now made the date on which
value IL 20 be placed both for real and
personal property. but the appraisernent
for tfrfs year on real estate 4. 10 stand un-
changed unif 1890. Personal property TO
the value Of $50 II exempt from taxation.
an increase from 800. ard improvements
upon lard are also exempt to the value OF
400. Owners OF personal property should
note that owners removing from one
county 10 another between the LIST day OK
March and the LIST day of July are to be
assessed In either In which they are first
called upon by the assessor.
Exemption is not TO be made by the
owner. but a full list of property must be
made under oath. and the assessor viii
make the lawful deduction. IL rs required
also that IL the owner Is absent when the
assessor calls. list shalt be left. which
the property owner must ali up and leave
NJ place directed by the assessor. other
wise the appraisemenH viii be made By
the assessor. The taxes are 10 be levied
an October. as before.
A very important feature OF the law. and
one which viii do much TO redeem the
credit OF many counties. In that providing
for the payment OF back debls. IL pro-
yldes that ali collections made on ard
after the Is. day of February. is9s. for de-
iinauent county taxes for tho year isss
and prior years. be credited to the county
indebtedness fund. with the taxes col
lected from the levy for payment Of
county Indebtedness outstanding on Feb
rliary !. ISIS. the payment OF which Is not
otherwise provided for by Law. and on
and after that day all salaries and other
current expenses are 90 be paid out OF the
taxes for the current year
This adgnirable provision is supple
rnented by another. which directs and en-
powers county commissioners. besides
levying for current expenses. TO make a
levy OF not more than mills to liquifate
Indebtedness which had become almost I'M
avoidable on account OF the delinquency In
tax payments.
The day OF delinquency is still May 81.
of each year. when one-haif Is payable
and the other half may be paid before
November 80: after each OF which dates
interest shall be charged at the rate OF Is
per cent. but without any penalty. The
rebate. which has been a feature OF thu
taxation law FOR the past few years has
been el.minated--one OF the great mis- takes
of the law.
One notable change Is tina, tho Hen at
taches from the Isl day OF March Of each
year. but a. between the grsnt0r and
grantee the lien does not attach until the
FIRST Monday OF February o, the succeed
ing year. Heretofore Il used 10 attach
midway OF the taxation year.
provision which some cities and eoun-
ties ought not 10 overlook IL ore which
empowers tho Authorities TO have taxes
for any year which are Of DOUBTFUL legal
i,y TO 30 listed again for collection within
i've years from the time OF fnal adiudica-
ton. There was one very notable tn
stance Of what has been declared hy a SUI
pertor court 70 Re an invalid tax. bot the
amount in controversy was too small for
appeal. That mus; have been nearly FIVE
years ago. the iiuat placed by tia rev
Law.
Another excellent feature Of the new
law II the sharAonment Of the expensive
machinery relating to delrnquen; taxes.
a reasonable time n allowed for payment;
che payment may be made az intervals
Of six months; the interest Is not too high
under the circumstances. II. nofwsia-
standing the owner osniss to pay his taxes
Any other person may DO SO and receive
IS per cent II the taxes are not pad fog
three wears. the heiaer - tAs certificate
nhAil have the vsght to foTecloae. Incl
denta,iy Il Is provided FRAT x The autAorf-
ties have made any error by which a tax
certificate ss wroageil1y fsSues the hosier
ssan have as money back wish ger cent.
interest. THIS makes tax eeruacate o.
any msuasescai corpora 800 In tAiS safe ore
Of the uAest secure ard prsa,as,s irsxs~s-
gnenss in ths ecaatry. Certificates % de-
fsqne1ey Cor ire taxes lewte3 IN iSS is94
spa ISIS ray se sTplied eor now ana WI
form a good opportunity 80 pot ns1ia
money where IL viii se safe and proals-
sie
The famous remission 81 intnress clsusa
provides that al penalties ard isseress
seycnss Fer cent. On taxes levied Tor iSS
ans Prtov years sAa1 he RENTED, K the
esancueneles are pas6 before November y
% thls year; esst tsfs os,lv sgplles 50 prop
erty tss wA.ca t&I eert.scatas have no&
b@sn sssaea. Sessions IS and IL nay Eeea
- ee eoHstr1is-s. IS taere ia rss~sssie want
% harmony heswSes tAsuA
re great faal; II re iaS IL that e. oo.n-
p@ss ssr seshs~4sses 70 wast praetlca,ly ia
Nay fer rssnsy g pay 5sau&ry Suis al
tae cespersfsea rsBss rus snso eehs ~
tssr saensss. alsasasf annsAev lAw Hsakes
that ar orsass pantsAaa.s ey severe re--
s''seH L = esttev thsa & sarsatcns8 .
be araer s1a Fafs - visionary asnesss-
usenss N.sA wAssa 81 s&a ssszisea. l. Ray
esye 20 ee sssnAe2. ast any hose g =
fsvtAsr tesatsssas = penalty aa3 Interest
may tsss as wsI e saanssaa~1 Tee OK
rsreaoe w3,h fse IA - ises has been
E>@st ss,usa~y.
On sss ~sssls, y Is I. seos a.sAsars. Aaa