The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-30

question. 1t will readily be seen that the
construction COMMENDED for by appelian: Is
first place THAI all property not exempt
under the laws of the United States. or
under this constitution, shall be taxed IN
tory declaration Of the constitution that
all property. with the exceptions mention
ed, shall be taxed. Section then further
uniform and equal rate of assessment
and taxation on all property in the state.
Here Is another announcement CT declard-
be sasea ana e there are any
they must be especially and clearly indi-
Gated. The constitution makers seem 10
have exhausted the English language al
most in attempting TO secure just and
equal valuation for taxation OF all prop
erty, for they explain the reason of the
. a. follows: $50 that every person and
corporation shall pay tax in proportion
to the value Of his, her or its property"
So that. outside OF the rule OF eJusden ger
eris. there Is grave doubt whether the ex-
emption provided for in this statute could
be maintained. Then comes the provision
that deduction OF debts from credits may
he authorized. and the further proYiso that
the property Of the United States. and of
the state. counties. school districts and
other municipal corporations ana such
other property as the legislature may by
general laws provide, shall be exemIs from
taxation.
These mandatory provisions in refer
encs TO the taxation OF all property, so
Otter reiterated. were manifestiy inserted
In the fundamental law for some purpose.
What was the purposeP Was IL 10 ex-
press the idea that all property, except
the property OF the United States and the
municipal corpora tons should be tax
ed II the legislature saw fit to tax
II, and should be exempt II the lsgssla-
tare 50 " NJ TO exempt il? Were all these
stationary expressions and all these pro-
visions, which would seem to be used for
the purpose OF securing universal and
uniform taxation or property, employed
merely for the purpose of eyempting the
property mentioned ahove2 The adoption
OF this theory logically follows the appel
lanCs contention. for II the term such
other property" is 20 be given the comprc-
henSiVe meaning contended for, the pro-
vision that a deduction OF debts from
credits may bee authorized would be e,.-
tireiy unnecessary, for such deduction or
exemption would be authorized under the
general provision In relation to other
property. IL Tact, outside OF the ex-
emption Of United States and municipal
corporation property. TIRE TWO sections
OF The constitution under consideration
without force and effect. they would
amount to nothing more than reference
Of tho whole subject, without Limitation,
- the legislative discretion. where IL Is
already lodged - tlay absence Of consrftu-
ttonal inhibition. Fer. IL must be kcps
III Ealna tAat tae constitution Is not a
grant Of power. bat 4 Limitation on leEts-
lat.ve action. ConcediAg 20 the trainers
Of the constitution q knowledge vi this
principle Of iaw and OF the further pY!r.-
clp2e referred 20 above that the taxing
p0wgr s. inherent IN sovereignty and that
the legislature possesses x under the
seuersi grant CT the legislative power. en-
tircly lndeps Esent cf constitutional pyo-
Visions. wc must conclude that the con-
SttzufloDal announcement that All prop
eEty SHAH lae taxed w&s no1 3ntergt.e3 ar :.
grant 81 power. hat was Intended as a
Limitation on legislative exemptions II Il
bad any office At al. Bat AL eject as 4
uEaitRtson. al vs. have before Indicated
y destroyed ~ adopting the contention
taat the words ether property used ia
the pr9x!So give the legislature power 10
exempt al property, TINS IL viii be seen
tha1 this contention can be adopted only
- iun8sLaG 10 the trainers Of cur ssrSx2-
eject cf constitutional law or an Indulge
enec 81 declarnatory xapGFfugs W., 40
uot think IL necessary IN this ease 10 re-
sort - isnpaEatiou. bat think q reason
able construction can be placed upon tha
enactment which VIII give intelligent
force and effect to eacn separate provision
az she law. VIZ. taaf she use OF the ex-
preston other property In the nro-
vtso was matter % caution
On the superstition that the special
enumeration might not have embraced 81,
coTAf.Slczas q scx3gty aaA OF b1zsssse- and
esSanges Ok aT. might create public prop
srsy not thsE ~ existence IL = not IA
reasonable n conclude that fr .EIs cs,r7ac<.-
tzoss taey Raj also reference 70 property
which - % Qyk4sa sss4h4ac nature an!
Atca Il A&S i=eeu customary for E@xlsla-
sares - sa@zugs fraEn taxztis,s. such as
SssssFssaasss EEssttt1EsoaS. pubic nh~zrsss
cemeteries AID similar classacs properties.