Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1905-06-16
LET COMMON SENSE RULE.
Comments on Robert Booths Communication
Relating to Tax Adjustments in
Thurston County.
BY BYRON MILLETT.

less than the full amount due, wherein
certain lands have become county
property through tax foreclosure pro.
ceedings, relates to matters fraught
with considerable interest to the citi-
zcns OF Thurston county, as well as
other localities within this State where
in similar conditions are present. Dur
ing boom times, great deal Of prop
erty was valued at high figure for
revenue purposes. The panic APP
peared; the reaction set In. 1t then
became very apparent in many in.
stances, that such taxes, penalties and
the value OF the property against
which the same had been levied. I'M
doubtedly, in the majority Of instances
arising in this county, such delin-
quencies were occasioned more by an
inability on the part OF owners to pay
their taxes as they accrued, than
through intentional neglect. After a
long period of depression, there came
a time when prospects in the CONNER
cial field looked somewhat brighter.
The State, county and municipalities
needed money for the purposes Of
exercising their public functions; war
rant and bonded Indebtedness, includ-
ing face and interest, had accumulated
in large amounts; many delinquent
owners felt if equitable concessions
were allowed them, they would make
an effort to clear their property from
former tax liens. The Board of Coun-
ty Commissioners felt like assisting
these parties in order to replenish the
public treasury; found it could do so
in no better manner than to make
concessions along this line.
In many instances, the delinquent
taxes charged against certain property
amounted TO several times it's actual
value, or the amount which it would
bring at either public or private sale,
under conditions then existing which
in many cases have not improved very
much since that time. At public
meeting Of the Olympia Chamber OF
Commerce, held a few months ago,
Mr.. John Byrne, large property own
er, stated that within fifteen years he
had paid in taxes three times the value
OF a tract of land owned by him, locat.
ed in the eastern portion OF this city.
HIS experience is only one instance
among many that can easily be given
in support OF such general statement
relating to other property in this
county.
1t was urged, if such compromises
were countenanced, it would work an
injustice on the part OF those owners
who had paid their taxes in full dur.
ing the hard times, and that such
course was unfair and inequitable
Furthermore. this policy encouraged
parties in allowing their taxes to be
come delinquent; banking on their
ability to obtain future concessions in
the matter OF compromise. Truth and
logic, save problems in mathematical
calculation, consisting Of circle oil
points, cannot be found in their en-.
tirety at one point in the sphere; so
| likewise there were and are different
sides to the above proposition which
must be taken into consideration in
order to arrive at some practicable
solution OF the dilemma. II such de-
linquent property remained off the
tax rolls, bringing in no money to the
County Treasury, which was almos,
sure to have been the condition, in the
event full payment was demanded by
the officials OF the county, the parties
who had already paid and expected tt
continue to pay their public dues were
prejudiced in that it kept money FROM
coming into the public Golfers, which
they were compelled to mako VI
through increased levies on their own
particular holdings. The Commits
sioners thought it was advisable to gel
this property on which there were nc
taxes being paid back on the tax rolls
in order that revenue might be collect
ed therefrom for present and future
emergencies. They were mindful o
the constitutional and legislative pro
visions to which Mr.. Booth refers
felt they were powerless of themselves
to relieve the situation that consti
tutions were made for men and moi
men for constitutions; informed par.
ties. who applied for relief, thst the
board was willing to stipulate for a
compromise; but such agreements
would not avail unless sanctioned by
the Prosecuting Attorney and the or
der Of the Superior Court entered
thereon. This course. pursued in a
multitude OF instances. was the means
of getting large amounts OF money into
the treasury OF the county that other.
wise would never have found its way
therein.
have no personal concern in these
matters; never settled any of my own
individual taxes less than the face with
eight per cent. annual interest.
have an abiding conviction that did
not get value received for my money
that others profited at my expense
Still, am not inclined to use my in
Auence in making it difficult for others
to clear their property from heavy
tax liens, just because / may feel l
have been overcharged in the premises
Mr.. Booth, in his communication to
Mr.. Alling. did not see fit to discuss
the proposition as to the validity OF
those orders heretofore entered on the
stipulations referred to, vacating the
foreclosure proceedings, including the
sale and deed; and in entering q judg.
ment of dismissal with regard to the
property therein described. Session
Laws 1899. page $685., section "a, pro-
vides. That foreclosure proceedings on
certificates of delinquency for 1895
and prior years. held by the county,
must be commenced on or before June
frst. 1901. Such proceedings were
had in this county in harmony with
this statute. The stipulations were
made in the general action of foreclos.
ure on behalf of this county; and or.
ders of the court ratifying the same
entered therein. As a general propo.
sition the power to vacate or annul lie
co-eQual with the power to create as
between the parties to the action, with
the assent OF the court having juris-
diction over the subject-matter. Now
is there any good reason for claiming
that the action of the courk aotti M