The labor journal. [volume] (Everett, Wash.) 1909-1976, 1913-03-14

You ask in your letter, "Since when
did the state tax commission assume
the powers of the courts?" We beg
leave to deny any assumption of the
powers of the courts. Our duty as
provided by law is:
ITO confer with, advise and di-
rect assessors, boards of equali-
cation and county boards of
commissioners as to their duties
under the law and statutes of the
state"
and according to our views, we have
gone no further than this in the case
under consideration. When the asses
sor called upon us by written com
munication to advise him, we gave
him our view of the law. There are
two reasons why we think the advice
is sound
First: No action of the people of
Everett can exempt any property from
state and county taxation, whatever
they may do as to municipal taxes, so
that it is absolutely necessary that
the rolls be made up as the laws of
the state require. Nor do we think
any exemption should be allowed un.
til a court of last resort has given
the exemption judicial determination
1t would be much more difficult and
very expensive to make a complete
re-assessment of the omitted property
in the event it was decided no power
an easy matter to take it off the rolls
if the decision was in favor. of the
exemption, and it would have to be on
the rolls in any event for state and
county taxes.
Second: The supreme court of this
state decided in the case of State ex
rel Chamberlin VS.. Daniels, assessor
of Spokane county, II Wash. Ill, that
the legislature had power to exempt
under our constitution only public or
quasi-public property from taxation
and that all other property should be
assessed and taxed. Until this case
has been overruled, or modified we
think we only followed the law of the
state when we instructed the assessor
to prepare his rolls in the usual man
ner. Certainly none of the property
in Everett which the amendment
seeks to exempt is of a public or
quasi-public nature. Section 1 of the
laws of 1897, of the state of Wash
ington, reads as follows:
THAT all real and personal prop
erty now existing, or that shall be
hereafter created or brought into this
state, shall be subject to assessment
and taxation for the support of the
state government, and for county,
school, municipal, or such other pur-
poses as shall be designated by law,
upon equalized valuations thereof,
fixed with reference thereto on the
first day of March at IL o'clock meri-
uie'h, AL Gavin anu CNCly JCdl III WulCIl
the same shall be listed, except such
property as shall be expressly exempt
ed therefrom by the provisions of
law"
This law We have attempted to adj
minister to the letter. We do not
make laws, nor do we construe the
constitution, but where the courts, as
in the case above cited, have made a
construction of law or a provision
OF the constitution, we believe it to
be our duty to follow such construc-
ton, and we have only gone that far
in the case under consideration.
We regret very much that the trades
council of Everett differ from our
views, but hope our explanation will
be sufficient to clear up the reasons
for our instruction to the assessor.
Very respectfully,
STATE BOARD OF TAX COMMITS.
SIONERS, by T. D. ROCKWELL
President.