The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-11-20
DIFFICULT 70 UNDERSTAND.
rn4AsURER wHGTTLESEY hitter
rrRTs NEW REVENUE Law.
Certificates Attracts Attention
Attorney General Declines - Rsle
~ Two Phases Sf the Law.

ne matter OK investing in certificates OF
Aelinoueut taxes is just now exciting cSn-
~1k~rsbie attention, especially In view Of
the recent correspondence between County
treasurer Whittlessy and the attorney
xsneral with reference TO the revenue Law
ressed By the last legislature. Mr. Whit
tIeeey said to Pcsi-Inteiiigencer reporter
yesterday:
.sFtryt OF aIl I should like to call assen-
tton AZ prominently as possible to the fact
dat personal back taxes, as well as taxes
& a real estate may be paid before Deceni-
~ L While the time remaining ID very
trfef. am satisfied that there are many
peopIe In Seattle who are or should be In
isrented Ia this statement. IL these taxes
A. paid BY that date. they bear only per
eent. interest and no penalty. On the other
hand, II payment is deferred until after
sbat date there Is penalty OF 2 per cent
ard an interest charge of IL per cent.
Furthermore, II will then become the duty
= the county treasurer to levy On property
"a satisfy the taxes, and under the law /
ahaH feel that have no discretion in the
natter. / hope that shall not be forced
Is perform this disagreeabie duty.
as 70 the new law, ! am free TO say
that II ic difficult one 10 understand. /
have 0eca away at H. E&RFx3-
uentalIy and theoretically. now for sew
ersl mouths. and there are one or two as
pects Of 1t which have not set been cleared
10. As tar as IL has been interpreted. how
4re5. am perfectly willing and even de-
sirotts that the public should have The III.
hensf:t OF ny understanding OF Il. as based
q opinions from the attorney general.
1T viii be well, first Of all, TO notice that
fhs new law recognizes three distinct
bcfiods Of time, and that It's limitations
Ard rroyisIons are addressed to these
thyes periods respectively. First. there -
lie peTiod from June /, 1897. to December /.
III. Second. the period from December !.
~, 70 January 81. 1855. Third. the period
sffer the last named date.
Now, all tax certificates, no matter
uhsz issued. have a period OF three years
for redemption from December ]. 1887. so
that foreclosure suit On them cannot be
instituted until December l. 1900. Mean
while, however, back taxes bear the old
penalty ard the old rate of interest. while
iho taxes FOR 1895 bear Is per cent. interest
vntf . certificate issues. After the GER
tiocafe issues all taxes bear Is per cent.
tBtarest on the face Of the certificate. 1t
would Be well to bear In mind also that
ne certificate itself includes in Its face
fnlI interest up to the date OF its issue. so
that It thsnceforth hears really compound
Snserest.
"A purchaser can now buy certificate
o. delinquency only on 1896 taxes. which
became delinquent on June !. This rule
holds good until December l. From thai
date until January 81. 1855. individuals can
bur certificates Of delinquency for 1885,
but Il they buy them for any particular
year they must pay ZIP for all the years
Of delinquency.
ION January 81. 1898. all taxes on the
1SSS l6a4 and 1885 rolls must have certifi-
Gates Of delinquency therefor issued 10
the county. including all the back years
to 1891 inclusive. When a man comes in
and buys q certificate of delinquency for
1875 after January 81. 1855. he can get an
assignment from the county of It's GER
tfdcaies outstanding and thus clean up.
He then has the same rights in the GER
tihcate under his purchase that the coun-
~ originally had. and can thus protect
himself on any question as to priority OF
lien.
ouency before December !. 1897. ought 10
set certificates Of delinquency for all prior /
years SO that there will be no question
or doubt as 10 priority OF lien.
There are still two phases Of the new
law on which the attorney general has
declined 70 give ruling. inasmuch as
neither OF them liz touched upon during
my term Of office. The first In "a 10 who
has the priority of Hen. the holder of a
delinquent certificate before December l.
M, for 1895 taxes. or the county "a 81
holder on January 81, 1sas. of certificates
Issued TO II as prescribed under tie new
laG. both becoming delinquent Mt the same
ume. and the law enjoinsng that both be
ioreciosed during the same period OF time
second. the attorney general has de-
chned TO decide the same question as TO
priority os lien rs to certificates Of de-
hhquency fssu.d To the county for back
.enrs, and certificate OF delinquency for
iso TO an individual after the county Ger
iNe. 49,
IN the case OF Knapp va. King county
et a.. IN which IL was decided that the
eourf might review an assessment the
property was assessed for the year 1893 at
s1 per lot and the complaint alleges that
as true value ut the ti-ae when the assess
H'ents were respectively made was not ia
exceed So per lot for fun sized lots ana s,
each fer fractional lots
tne lowe: court found the value OF the
iets 70 be as alleged In the complaint; tina,
sie assessment and valuation OF the lots
ier the years named was excessive. and
was HaTe arbitrarily, and without regard
~ su' INC actual, true and fair value thereof
an money. and BY it's decree granted the
'~ftAs FiNAfu lot.
III IS urged 10 quote the opinion Of
iae supreme court that the assessments
,'aae ny the assessor having been equal
.1ea ay the board. the action Of the board
as 10 The valuation upon the property is
''.lsL IN the absence Of fraud
.aoef the statutes Of The state no pro-
s,Aeh Is made for reviewing the action
:. =. sae assessor or the board Of eauaiixa-
.Sn IN 70 FAR as such action pertains 10
We assessment OF personal property. but
- fssafd 10 the assessment opon real es-
.sse me statute has made express prov..
s.' 10. contes'ing fhe.suhstantiai tuxtica
" Tue tax Itself wher application q
n.aae ny the treasurer OF the county In
..ea such zeal property Is situated for
.aaEinens asainS: sneh lands for the take.
ne purchaser of a certificate OF t,lin.
=. s'ensv Wit 10 we'll 70 bear All these facts
- mihd In my Judgment. the chief ab.
ssseie IN his way Is the DELAY Of three
sss,s AID the cests ~ foreclosure snlt
- 'he end 81 that period"
TOPPER CLAIMS CONSPIRACY