Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1898-04-29
OLYMPIA, WASIINGTON FRIDAY EVENING APRIL 29 1898


was exempt from taxation, nor was
there ever time from 1871 down to
the constitutional convention but
that according to the Territorial
statute law Il certain amount of priv.
ate personal property was exempt alsC
from taxation.
In this connection it is to be oh
served that the amount and kind o
private property which was exempt
during the eighteen years just pre-
ceding the constitutional convention
was changed from time to time by the
different legislatures. as they in theil
wisdom and according to their power
and province saw the needs of the
people, who had but recently chosen
them, demanded. Sometimes exempt
ing household furniture to the
amount of $3.50" Sometimes 300
And at others, "houschold furniture
to the value of 5000 for each family
wearing apparel in actual use, and
food provided for the family not to
exceed one years supply" which last
provision might amount for aught
that appears to thousands of dollars.
Thus it is to be seen that the peo-
pie for nearly n quarter of century
through their several legislatures by
enactments and re enactments, to
which there was not an exception, had
been building, shaping and establish
ing a policy and system with reference
to the character Of property which
should bear the burdens of taxation
and that which should not, until there
had become firmly fixed with the peO-
pie, by acquiescence and common con-
sent, the idea and principle that a
certain amount of private property
should not be taxed, designed of course
in humane spirit to help the needy
and encourage thrift and enterprise !;
the exact amount and character of
property to be exempt, by which such
relief was to be furnished, should be
as it had been, reposed in the legisla-
tive branch Of the Government, which
springs SO directly and frequently from
the people, to be altered, modified and
suited from time to time rs occasion
required.
With the people accustomed to and
contented in this long established and
we'll fixed policy and condition upon
this subject the constitutional con-
vention assembled in 1889 and adopted
our present State constitution. That
convention, of course, had a commit.
tee on Revenue and Taxation, COM
posed of the following members, to-
wit: ]. F. Convey, I. p. Dyer, H. w.
Fairweather, S. II. Berry, o. A. Bowen,
H. +. Suksdorf, M. M. Goldman, Lewis
Sohns and J.J. Browne, representing
as to localities the different sections of
tho Chen) Territory.
The Constitution, Article 7, section
2, provided as follows, to-wit:
The Legislature shall provide by law
uniform and equal rate of assess
ment and taxation on all property in
the State, according to its value
in money, and shall prescribe
such regulations BY general laws as
shall secure just valuation for taxa
ton of all property, 81 that every per-
son and corporation shall pay tax
in proportion to the value of his, her
or its property; provided that a de-
ductiOn Of debts from credits may be
authorized. Provided further, that
the 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
exempt from taxation.
This portion of the Constitution like
the rest was considered by the people
In their intelligence and fairness they
saw and said that in the first proviso
quoted there is authority to the Legis-
lature to care for and help the rich,
while in the last clause of the last
proviso quoted there is authority to
the Legislature to relieve the poor;
that since a Constitution cannot be
easily changed it was not wise to say
therein that certain amount of a
given kind of private property should
be exempt because what would be
sufficient one time would not be
sufficient at another, and therefore it
were better, as it is written, to au-
thorize the Legislature to regulate
this from time to time as the people
need in their prosperity or adversely.
just as has been the case heretofore.
Consequently the people on the first
Tuesday in October, 1889, by an over
whelming vote ratified the Constitu-
tion which had been adopted by the
convention, never dreaming that they
had thus adopted fundamental law
which authorized the Legislature of
the State to say that for the purposes
Of taxation there shall be deducted
from the millions in government
bonds and national bank stock that a
modern Dives holds, whatever he per.
chance may owe for the royal couch
upon which he reclines and the purple
and fine linen which he is arrayed, but
which at some time and in the next