Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1905-11-17
A "VEXED QUESTION"
is EQUITABLE TAXATION, AND IT
WILL PROBABLY REMAIN so.

uation as a Basis When Railroads Pay on
Fifteen Per Cent. Rate. and .Othsr Corpor.
ations on an Equally Low Valuation7 10.
cal Control of Road Matters.
BY BYRON MILLETT.
The communication OF Mr.. Geo. A.
Mottman, submitted for the consider
alton of the Taxpayers League of this
county at it's recent meeting held in
the city of Olympia, has prompted
more or less comment among the bust
ness men OF our community, regarding
the question of a full, or equitable,
valuation of property for the purposes
OF taxation in the future administra.
ton OF the revenue law in Thurston
county. Mr.. Mottman puts it mildly,
when he states tax-eaters and parties
who have small interests at stake do
not care how high our taxes may be,
provided other parties foot the bill.
Unfortunately, we find in every COM
munity class OF individuals prompted
by feelings of envy over the success
and prosperity of their neighbor, take
a seemingly selfish delight in impos-
ing burdens upon the second party /;
or, in other words, confscating his
property, which the average man only
obtains through many sacrifices and
strenuous efforts. Chief Justice Mar.
shall, pronounced Federalist, re-.
marked that levies, under the guise of
taxation, beyond strict economy in the
administration of government, are not
taxation, but "plunder."
The citizens OF this State will en-
phatically object to the full valuation
basis proposition, unless the property
and holdings of railroad companies
and public service corporations are
faxed on like basis. Making a local
application, here in Thurston county,
it may be truthfully asserted il is un-
just to tax our citizens, even ON a
fifty per cent. basis, and allow corpor.
ate property to escape on a fifteen per
cent. valuation. If 1t be true that
railway property cannot be raised by
our officials above this percentage.
then the property OF oil citizens ought
to be lowered to that standard Of valu-
alton. Every interest should be served
alike. This is simple justice. Of
course. if this policy shall be pursued
our State constitutional provision, re-
quiring all property, except that which
is by law exempt, to be assessed and
taxed in proportion to its value, will
remain a dead letter. Nevertheless,
what is sauce for the goose (the citizen)
ought to be sauce for the gander (the
corporation). There is neither justice
nor equity in making determinations
in this respect. This is one of the
serious propositions that confronts
our State Tax Commission. While
this body is so solicitous about un-
earthing personal property, credits and
money, the taxation OF corporate in
terests on All equitable basis is mat
ter of much greater importance to our
citizens, especially as q financial ques-
ton in the matter OF raising and COL
lecting the public revenue.
1t has been suggested that the Fed.
eral Judiciary enactments should be
so amended by Congress as to deprive
the U. s. courts OF jurisdiction in mat
ters Of State and local taxation. II
the State Legislature saw fit to pass a
law providing no injunctional relief
shall be given to retard the progress
of the collection OF taxes, the party'e
right of action should be restricted to
suing the county after payment under
protest. the Federal courts would
doubtless enforce this law against cor.
porations as we'll as against individ.
uals. This is the policy OF the Federal
statute regarding the collection OF GUS
tom dues, wherein the supposed az.
grieved party may see fit to make pay.
ment under protest. Railway com.
panies will thus be prevented from in.
terlering with the collection of taxes
through the medium Of injunctive pro.
ceedings.
Mr.. ]. E. Frost, Tax Commissioner
in an address before our Tax League,
remarked that the administration Of
our present revenue system is largely q
tax on =" Ignorance and honesty" which
means the rascals escape payments OF
their just dues into the public treasury.
In San Francisco the average tax
levy for all purposes represents nine.
tenths OF one per cent. of the assessed
valuation of all property, which is
placed on the tax.rolls at its actual
cash value. In localities wherein pub.
lie expenses are heavy, and the tax
levies are high, the average taxpayer
is constrained to procure at low valu.
alton on his holdings. He cannot
we'll hide his real or tangible property,
but the Inducements for fraud and
misrepresentation are potent when he
10 called upon to list for taxation bis
money and credits. If incentives for
such fraudulent conduct were removed
by the State. perjury in this respect
will be reduced to a minimum. Then
We might talk about assessing property
At its actual value. The agricultural