The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1899-04-18
Disputed Section of New Revenue
Law Construed.
APPLIES TO TAXES FOR 1899.
Each Head Of . Family Relieved
From Tax on $500 worth Oh
Household Goods and Tools Oh
Trade-Professfona Men Must
p.~ nm Iibrarfes-State Auditors
Opinfon--A Construction Given.

II has been officially announced by state
Auditor Neal Cheetham that the provision
of the revenue Law passed by the late leg
ia1ure allowing personal property tax ex-
enpsion Of 500 VIII apply 10 the taxes OF
the present year.
The announcement is made In written
opinion received by County Assessor Bailey
yesterday from the sNate auditor in re-
Spouse TO a request for a construction CT
the law. Acting in accordance with this
opinion Mr.. Bailey will proceed TO allow
a $3.50 exemption to every head OF fam
!ly." The fact that deputy assessors now
In the field have nearly competed tae
King county assessment for 1879 VIII not
interfere with the enforcement II the ex
emption provision, as the deduction viii
be made from the detail property lists as
they are brough, in. The deputy assessors
In the field will have nothing 10 do with
making the exemption.
The $500 exemption is by no means as
sweeping as some people have imagined,
and only the harest necessities are exempt
ed from taxation. The section containing
the provision specifies:
The personal property OF each head OK
family liable 10 assessment and taxation
under the provisions of this act of which
such individual Is the actual and bona fide
owner. is as follows, TO wit: All necessary
wearing apparel for himself and family:
one bed and bedding for himself and one
additional bed and Bedding for each addi-
tional member of his family; all necessary
household and kitchen furniture. including
stoves and cooking utensils, and all neces-
sary tools of trade; in all. not to exceed
500 in value.
The state auditors opinion in full Is as
follows:
Replying to your favor of the 10th inst.
l would say that We understand the rev
enue law Of 1899 as amended to be In opera
ton. and that personal property is subject
to exemption as therein stated. This will
not affect the assessments already made
from the fact that all property is to be
listed and then the exemption made from
this list. AS the exemption is to the
will have on that already listed is 10 de-
termine who are heads of families.
The attorney general constituting the ex-
preston. tools OF trade In item !, section
8, of the revenue law. says:
therefore advise You that tool OF
trade is some instrument necessary to the
handicraft or manual Occupation pursued
by the tax debtor in the ordinary and nee
essary exercise Of his occupatiop: ,urther.
that tradesman contemplated fs one who
works with his hands; and further that
the libraries of professional men are not
tools Of trade In the meaning OF the ex-
emption statute
This rule will therefore govern in the
matter"
In speaking Of the opinion yesterday
Deputy Assessor Kendall said that the
opinion OF the attorney general regarding
exemption would be followed literally and
that only articles strictly of utility in the
way of hou>ehod furniture would be COM
s!dered as non taxable
The allowance of the $500 exemption win
have little apprec!able effect On the eo.lec
tons for the year. The county will lose
nothing, as the burden OF taxa.icn WI
TO real estate to the extent Of the total ex :
emption.