The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1905-04-07
ATTORNEY WILSON CLAIMS
WHITMAN COLLEGE PROP
ERTY is ASSESSABLE.
State Constitution AnnuIIed Private
Act Passed by Territorial Legis-
Iature Exempting Property.


which he holds that all the property
| owned by Whitman College in Walia
Walla county is subject to taxation.
For some time there has been quite an
agitation among a number of farmers
who claimed that they did not believe
that real estate owned by the college
should be exempted from taxation.
Objections were made to the> commits
sioners personally and many protests
Bergman. Early this week a petition,
signed by over 100 taxpayers of the
county, was filed with the board asking
that body to direct the assessor to as
sess the property owned by the college.
The commissioners referred the petit
ton to County Attorney Wilson and he
has rendered an opinion which is as
follows:
ITO the Board of County Commission
ers of Walla Walla County, Wash
ington.
Gentlemen:
Il return herewith the petition of
about one hundred taxpayers of Walla
Walla county, wherein your board is
petitioned to investigate the right of
Whitman college to have exempted
from taxation various large tracts of
farming land owned by it in different
parts of the county, and to require sucn
lands to pay just proportion of the
taxes levied in the county Replying
to your query as to the respective
rights of Whitman college and of Wal
la Walla county in the premises, l sub
nit:
Whitman college was incorporated
under the name of Whitman Seminary
by an act of the territorial legislature
passed December 90 1859. No men
ton is made of any exemptions from
taxation of it's property in the original
act of incorporation.
"The territorial legislature of 1888,
of that year amended the charter by
naming it Whitman College, defining its
right, privileges and duties, and Sec
ton 6 of that act, reads:
THAT the property of said board of
trustees of Whitman college, including
all income and proceeds shall be used
exclusively for the purposes of edu-
cation and in consideration of said use,
said property, income and proceeds
shall not be subject to taxation"
This territorial law is plainly re-
pugnant to the state constitution
adopted in 1889, and legislation enacted
Hereunder; and 1 think it was abro-
gated and nullified by that instrument
unless the territorial law created a
valid, irrepealable contract with Whit
man college, binding upon the state
thereafter formed, for the perpetual ex-
emption from taxation Of all property
which it owned Or might in the future
acquire. For the purpose of answer
ing your inquiry there are three propo-
sitions to be considered:
First, does this territorial law of
1883 SHOW upon it's face a plain inten-
ton to perpetually exempt from taxa
ton all property which Whitman col
lege then owned or might in future
acquire?
Second, if the law plainly shows
such intention, was it based upon sucn
a consideration as to make it an ire
pealable contract, even if the legisla
ton was within the powers of the ter
ritory? and
Third. was it within the valid pow
ers of the territorial legislature, I'M
der the restrictions of congress as to
legislation in territories, or otherwise,
to create by private statute a valid
perpetual exemption from taxation of
property which Whitman college then
owned or might in the future acquire,
which the state of Washington subse-
Qu0nCly IOTII0u, Is ny
TT would take long time to write
and you longer time to read and di-
gest all the facts and the law govern
ing the matter; but 1 am forced to the
conclusion that all three of the above
propositions should be answered in the
negative. 1 am therefore of the opin-
ion that the exemptions of the property
of Whitman college from taxation in
walla Walla county, should be gov
erned by the general revenue laws of
the state, without regard to the ter
ritorial act, and that any property
which it owns, not exempted thereby,
is subject to taxation.
Yours very truly,
LESTER S. WILSON,
County Attorney"
Another Question Raised.
Although the attorney holds that