Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1898-04-29

tionS Accorded to the Citizens of
the Territory and State of Wash.
ingtOn Until Last Year.
To the Taxpayers: Since the de.
cision of the Supreme Court of the
State of Washington in the case OF
State ex rel, Chamberlin vs.. Daniel,
dated May %, 1897, declaring that
portion of the revenue law of 1897
exempting certain private personal
property from taxation to he uncOn-
stitutional, the goldbug press and ad-
vocates generally have contended
(with what degree of sincerity every
person must determine for himselD,
that the Peoples Party of this State is
responsible therefor, upon the sole
ground that they have the State ad-
ministration and controlled the last
Legislature by Il majority.
1t is proposed to exhibit herein a
history OF the statute law of the Ter
ritory and State and of the constitu-
ton of the State upon this subject
OF exempting property from taxation,
together with a synopsis Of the decis-
ion of the Supreme Court, that the
same may be fairly considered by the
people.
Commencing in the year 1854, the
legislature of the Territory exempted
certain property from taxation, con-
sisting generally Of the real and per-
sonal property of any religious So
ciety or benevolent, charitable, liter
ary or scientific institution, Territorial
and county property, school houses
and lands, public libraries, places of
burial and property of certain Indians.
Such continued to be the law until
the year 1871, at which time the Ter
ritorial Legislature enacted law con-
tanning among others the following
section, to wit:
Section 4-The following property
shall be exempt from taxation:
l. All property, real and personal
of the United States and of this Ter
ritory.
2. All public or corporate property
of the several counties, cities, villages,
towns and school districts in this Ter
ritory, used or intended for corporate
purposes.
3. The personal property of all
literary, benevolent, charitable and
scientific institutions, incorporated
within this Territory, and such real
estate belonging to such institutions
as shall be actually occupied for the
purposes for which they were in
corporated.
4. All houses of public worship and
the lots on which they are situated,
and the pews or slips and furniture
therein. All lodge buildings and
furniture of any fraternity in this
Territory, and upon which said
buildings stand shall be exempt the
same as churches, and all burial
grounds, tombs and rights of burial;
but any part of any building, being
house of public worship, which shall
be kept or used for any other purpose,
except for public worship or for
schools, or for the use of benevolent,
charitable or scientific societies, shall
be taxed upon the cash valuation
thereof the same rs personal property,
to the owner or occupant, or to either,
and the taxes shall be collected there
on i'll the same manner as taxes on
personal property.
5. All public libraries and the real
and personal property belonging to or
connected with the same.
6. The property of all Indians who
are not citizens, except land held by
them by purchase.
Z. That household furniture to the
value of $3.50 shall be exempt from
taxation.
In 1875 the Territorial Legislature
re-enacted the same law upon the
subject of property exempt from taxa
ton.
In 1877 the Territorial Legislature
re-enacted essentially the same law
upon the subject of property exempt
from taxation, except that household
furniture to the amount of 800 was
exempt, instead of $3.50, as formerly.
In 1879 the Territorial Legislature
re.enacted essentially the same law,
except that it provided for the ex-
emptiOn of household furniture to the
amount of 5000 in value for each FAM
lily, all wearing apparel in actual use,
anu lOOd provided 1Or the family not
to exceed one years supply.
The code of 1881 of the Territory OF
Washington, section 1929, contains
exactly the same thug upon this SUBJ
ject as that found in the session laws
of 1879, last above mentioned.
In 1856 the Territorial Legislature
re-enacted essentially the same law
on this subject as that found in the
code of 1881 and the session laws OF
1879, and this continued to be the law
until 1889, the year of the constitu-
tional convention.
There never was time from 1854
| down to the date of the constitutional