The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-09-27
NOTICE, TAX PAYERS.
IMPORTANT oPIsTox FILED ~ Al
ToaxEY GENERALS OFFICE.
In Response TO Certain Questions
Proponmded by County Treasurer
whItfiesey. VITA Reference to

SPECIAL D1sPateh % me Post-Jn.s1ag@ ncer.
OLYMPIA. sep -6.-T1e following IN
Ter-aat opinion las Been n.e1 IL The oI41s
u tae attorney general.
Olympia, Sept. = 1877
Hon Neal C.leet1azu. STATE AGa--or.
olynpsa- Was1.--DeaE SIR have yo9r
favor q the zlsz lz-se-. enclosing q ie.ser Of
AR. Wa.z-.e5ey, treasurer o. hlng calnsS,
and asking kGe cslnlon q -hls oGlce uloll
Ene inquiries contained 70 s.tla eIle.oss1 g.
Eer- Mr.. Walt1lesey's inquiries re as fos-
lows:
sFyrst-YVhcn certificates OF 1aliEguea-
cy are issued "a tll- co1A,y. s1e 5e-lli+ =
and .nteEesg 10 Sc included. and Do mesa
cerzlacasas bear d rste Of = per cent IL
teEest Der amman 1-o-1 Gz->e - issue, - Tie
same manner IS Nael -ssav1 - 4Ll4N-o-
uAlse
assign Delinquency eerTl1cz3tesy
q ~rnsra-Ls at individual, aE,@r NoEe-1-
Der -. issI. en14ed 10 Il E0Al.d ard r CT =
"A DELINQUENCY certificate ToE aGg single
year Be gietses. or must he be- required %
pay up OF redeem a1 axes due the county.
and all taxes due individuals that can d
.F'0srth-suppose thai. after January
81 ISss / parry applies Tor 8 certificate -
delinquency f0r $50 taxes, and We nnds
upo1 = archlnG the lax records, mat ina
l.s iN.t4 and lss5 axes upon the properly
cor taxes for amp one ar more Of said
years. nave uO- eeen Ta-1. and THAI Ger
tlfsgSses therefor are Outstanding ~ tao
Tine TO Che county now j. tfie party re-
guessing the $50 certificate 10 c.sin up
these osher taxes for IS3 1854 and lss1. 50
as 10 preserve MS right 10 30 into court
thereafter and foreclose his TAX len Tor
these Otaer years aA Vel as Tor Aeso. >h4tll
We issue - nsEn u certificate u redemption.
or shall we assign 10 him the ceTGucAIu OK
DELINQUENCY when the county holds Ana
does The issuance 10 hsn 0I sucl ceTtili-
cate of redemption preserve his rlgat o.
foreclosure, Or rs Tlsht 70 reimbursement
II court.
Replying thereto. beg 10 say:
"Flrsi-Thai penalty and interest ought
10 De included IN certificates q delinquency
issued 10 lhe county. and these certificates
Dlar "A Ike rate u interest 70 those issued
70 lnalviUals. \ careful study o. The rev
enue ACT has failed 10 disclose any legisla~
tive Intent 10 discriminate b tW en- Ger III
Gates OF delinquency Issued 10 the county
and those issued 10 individuals. I ain,
therefore OF opinion, as above, that al
The Interest ard penalties attached Ia ordi-
nary course 80 c-r.iIiCates Of delinquency
in the one case, attach to them ia the
otaer.
"Second-The statement made just above
indicates the reasoning which satisfies this
Office that the county may assign deiln-
queucy certificates. Whether those lnStF0-
mcuts be considered as equitable Hens or
49, chooses ln action. there Is nothing IN the
Revised Statutes, or, so TAR as Sm ad-
Viaed, in any statute. which prohibits the
county from selling or olspoStnS or SeCuT4-
ties Of this character. The only question
Of Limitation on this power that might oc-
car Is this. As the law confemplates, eNi-
IDENTIFY, the issuance OF these certificates %
the county only after the public night 10
purchase them has expired, and as IL
makes IL mandatory upon the owner or
these certificates. within a certain time
after the date Of delinquency Of the taxes.
20 put them TO foreclosure. II may be that
II is incumbent upon the county only 70
receive these certificates as OF the latest
possible date OF issue. and that IL Is man
datory upon the proper county Officers 70
immediately institute proceedings OF fore
closure. which would preclude the posi-
hility of an assignment. there being no in
terval between the issuance Of the ceruf-
icate and the institution OF proceedings,
during which an assignment could occur,
This is "A question. however, upon which
] need not pass At this time, as II Is not
presented by the inquiry. That there can
be- an assignment. II there be period dur
ing which an assignment could be made,
is beyond question.
'.Th.rd-As / have before expressed TO
you. the clear intent Of the revenue act,
taken as a whole. Is TO require the puf-
chaser Of a delinquency certificate 10 pay
all outstanding taxes due and unliguiadt-
ed at the time OF the issuance or demand
for the certificate and the Individual de-
string 10 purchase the certificate may not
demand and receive delinquency cerun-
cate for any single year BE pIcaSe5. but, in
the language Of Mr.. Whittlesey letter, he
must be required 10 pay up or redeem all
taxes due the county at the time OF his
application The applicant. however. can
not be required. AZ The tirae OF his appli-
cation. 70 pay ali faxes due TO individuals
as Wei as the county. because the statute
clearly permits the issuance OF subsequent
delinquency certificates. and tn effect rele-
gates the prior certificates 10 the condition
Of a junior lien. IL the holder OF the prior
certificate permits subsequent taxes 20 be-
come delinquent and = delinquency ceruf-
icafe 70 issue.
"Fourth-The phase OF revenue construc-
ton presented by the fourth inquiry aooye
IS 4 very curious and compiled Cd one
am compelled 10 reach the following con-
C.uaou~ II being already established that
the county may assign 81 uogUeucyNrertin-
cafes u there be an interval between their
issuance to The county and the Institution
OF proceedings for forec. osure. Is is entirely
competent for the county. und r the c0ndi-
items presented in This inquiry, upon tle
request OF the applicant for a Subsequent
certificate. 20 assign lis certificate 70 the
applicant upon the payment of interest
and penalties required hy ne statute, out L
j. NOS competent for the county, as a pre-
ctd@0i condition 10 the issuance ~ The tax
certificate, 90 require applicant 10 pay All
tAs delinquent taKes represented by the
certificate pgtF lpus3y issued 20 the county
Wlth Interest thereon This Is clear. when
We consider thar the statute permits TIE Is
slance of tla 81 tA$eQueHt delinquency GER
tHCate. and does nos require a satista ction
~ the former certificate aF The purchaser
of tha latter certificate Under the condl-
tious I have 1ten ring, tne appA-
cant illustrated in M. Whittieseys IN
qIiry, ncea not take up tha county Cer-ih-
CateS. nor could ae tofre f4e county 20 49,
sign to i'm bat would take MS So 9sequeut
certificate rs a Junior lpn AGAINST the prop
erfy a..d subject. OF course "a The prior
lea represented by the senior certificate
properly and legally lssled 10 the county.
II am unable 10 sa4 thAt under the con-
d.tious presented ey tats fourth question.
There - any power lu tHe county officers
to issue 90 his purchaser r. aemptlou Ger
tiaeafe. ard therf fore / pred rot consider
the question 81 wbeta-r tae issuance OF
this res isea,e TO him, preserves his right
~ foreclosure or h.s r.Elt Cf reimburse
C1eat ln coGrt tnere beng a clear dtstlnc-
tr1 esuce0 a resi~urt.uner and 8 pur-
chaser ~ eslrQueut Cer tHo1fe.
.'t7f eolrSa. VOL VIII Understand thas the
huik ~ tae reasoning foregoing Is uot 80
pi.-ahfe 20 IN peculiar c0cait4ag 81 AFFAIRS
relCt-erted rs the Delinquent taxes OF
Years prior 90 iNs6- olt la addressed solely
ta tae theerv II tBxaE1or Tepre@-ntei ~
thr rasy ~ me .lct. - which theory me
taxes 81 tHose previous wears ard tue.r as
q zaue-t are sl exception ven rtSpecJ-
THOMAS " Vance.
Assistant Attorney GtnerAL''
THE TRAIN RoBBERS.