The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1898-04-21

anA1x11, 4nUnSDAH ArnIL ..
9AxA15ON AND EXEMPTION.
Tnrss representatives Of the parties
which respectively constituted the rus
AN u o0lcs-seskers at the last state
easct,on have prepared campaign doc
usnsus Tor distribution throughout the
sease. II sivss history Of taxation ex-
ennptlous in this territory and state
which Il correct. and basss upon II con-
illusions which are incorrect.
Tis 0eciaaon Of the supreme court
rpon ne exemption clause Of the rev
enus law. passsd b. the Popuiist sssis-
lntusp, has givsn oftense. but nobody
ean read Il without being Impressed By
Ne conscisntiousness OF IN opinion
which b shared By Hon. J. b. Reavis,
he fusion member Of that judicial
hody.
Tho histosy Of exemptions In terrific
rial days 10 Of little value In desernin-
lng tho question. because there Was
tAen no constitutional limitation and
NE exemptions were In accordance
With . somewhat general tendency on
tAs part Of iAw.maksrs 70 exclude
from taxation the property OF those
whose possessions are exceedingly linn
iasd. som~times tho exemption was to
the amount Of : hundred dtllars. some
times . hundred and ATTY. but never
above two hundred. II consisted OF
household furniture wearing apparel
In actual use. and food provided for
the family. but not to exceed one
ysar's supply. In the days. when many
settlers In the territory had very little
more than this. and who depended up
on their own efforts TO raise by hand
the fcod Tor the family. but who sell
dom had a.y money. there Was . kind
IL ana confederate measure made By
The people for the benefit Of their
humber neighborn An effort II made
b. the Popuiists to show that never
unsil the election Of . Popuiist iegis-
lature, In 1891. we're the laws made by
tbs people. or was any consideration
ahown for the poor. This very history
shows, On the contrary. that every pre-
vieus legislature-whesher It was made
up OF rich men or not--always made
an exemption in favor OF the less for
tunate.
BY the time tina territory had be-
como popuicus enough and wealthy
enough 10 aspire to the dignity Of
statehood. the people. through their
delegates to the constitutional conven-
ton. decided that every family should
contribute TO the cost Of maintaining
the state government. 1t provided. In
language which shows dignity and
sslf-respcct. that the legislature should
prescribe such regulations ~ should
secure Just valuation for taxation Of
"ali'' property. $50 that every person
and corporation shall pay tax IN pro-
pertion 20 the value OK his. her or it,
property" Every citizen should be
proud 20 b. q taxpayer. II every per-
son pay his proportion on Just valu-
alton. the tax on the poor would he
exceedingly light.
Notwithstanding this provision the
legislature. following - custom. made
an exemption 10 the amoun, of three
hundred dollars. II was Sc small TIA.
nobody objected. and the courss were
u>eer appealed 10 with view to hav-
inK Il abrogated.
Net satisfied with his hens;icsnt and
reasonable exemption, the ponuIist leg
isiasare raised the exemption 20 FIVE
hundred dollars. with the avowea In
tention to still further increase X. Here
Was clear determination 90 eyade the
wise provision that every person
should pay . tax In proportion to the
value % his property Logically. II the
legislasare could exempt ali property
below . thousand eoliars t. had the
power to exempt all property above
ere thousand dollars. and IL the rich
PEOPLE sAeuia secure centre, Of the leg.
ielature II would ncs b. impossible for
them to do this. and thus throw UPON
0oss hast able % hear II the entire
Suraen q maintaining the state gov.
eminent
The Poralisss rely for their position