The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1899-03-27
On estion a. to Exemption Clause
Of New Revenue Law.
MAY NOT AFFECT 1890 TAXES.


question OF great interest to taxpayers
IL just now axifating County Assessor
Bailey and his deputies This question is.
whether the personal property tax exemp-
ton embodied in the revenue Law passed
by the last legislature viii affect the tax
levy for the present year II il should not.
the whole object OF that particular Sec
ton of the law will be thwarted. for IL
was inserted in the bill for the express
purpose OF giving immediate relief to the
poor man from yexasious taxation upon
his few humble possessions.
Considered from legal standpoint, the
question Is said 10 be rather close one.
II will be remembered that the Popuiist
legislature OF 1867 passed an exemption
law which was declared unconstitutional
by the supreme court, that tribunal hold
ing that the power TO create such exenp-
tons did not lie with the legislature. but
would have to be conferred upon il by an
amendment TO the constitution. For this
reason no exemptions OF personal proper
~ from taxation were allowed In 1895.
The abolition of such exemptions did not
meet with popular approval, and one OF
the FIRST bills passed by the late legisla-
ture was one submitting the question OF
constitutional amendment regarding ex-
emptions TO the people. But inasmuch as
the amendment could not be made until
after the mex. general election. In 1890,
this law does not give immediate re-
lief. and for the purpose OF giving such
relief an exemption clause was embodied
in the revenue law, that 1t might affect
the taxes of 1899.
This clause, 1t Is said. Is unconstitutional
under the ruling OF the supreme court.
being a substantial re-enacsment of the
old law. but nevertheless. unless brought
into the courts. perfectly effectual in
bringing about an exemption of $500 until
n constitutional measure is passed There
is one little hitch. however. that threatens
TO nnliify the whole clause.
where the Hitch Comes In.
The law makes II the duty of the coun-
ty assessor TO begin making the assess
ment on March Of each year. and taxes
are levied with respect TO property valua-
tons as they existed at that date. not
withstanding the fact that the assessors
work Is not actually completed until June
l. The new revenue law, with its exemp-
ton clause, was passed by the legislature.
it appears. on the last day OF the session.
and signed by the governor on the fol-
lowing day. March 10. Having an emer-
gency clause, the bill went into effect at
once The question that is worrying King
countys assessor is: Did the law go into
effect soon enough?
In some counties it has been held by the
assessors legal adviser the prosecuting
attorney. that IL did In Pierce county. IL
Ia said. the prosecuting attorney gives II
as his opinion that the act. although Sign
cd nine days after the assessment was
commenced, operates to give a $500 ex-
emption to all owners OF personal prop
erty. But other lawyers entertain con-
trary opinions They say that even though
the assessment Is not finished and the rolls
made up until weeks after the assessment
is begun 1t Is nevertheless. by fiction OF
law, begun and completed on March /,
and that the new law cannot be retroac-
tive and cannot. therefore. affect an as
sessment technically complete before the
law was passed.
Assessor VIII Take No Chances.
Assessor Bailey will take no chances. but
has Submitted the question to the state
auditor and attorney general for an opin-
Ton. In tho meantime. his deputies will
continue as before to carefully assess all
personal property Of every taxpayer. how
ever small In value Should the attorney
general later hold that such assessments
should not have been made. they VIII he
ignored in making up the assessment rolls
According 10 Chief Deputy Treasurer
Pad6en. the allowance of 500 personal
property exemption would decrease the
counsy's revenues from personal property
taxes by about 81. coo In gross. From this
amount, MFR Padden says. the cost OF
levy and collection. which he estimates at
at~s,Ii GoNa. should be deducted making
the net difference st5.ea. This amount
will not, however. be lost to the county
as the taxes on real estate will be in
creased TO make up the deficiency in per-
s0nai property taxes.
The establishment of the 500 exemption
would be In a way blessing TO the county
trsasuYer's o!sce for IL Is the small per.
sossi property taxes that are mos. often
allowed TO 20 delinquent, and that are
most difficult 81 collection.