Commercial Electric Light & Power Co. v. Judson

Citations

• 21 Wash. 49
• 57 L.R.A. 78
• 56 P. 829
• 1899 Wash. LEXIS 239

Syllabus

<p>TAXATION-COMPOSITION OF BOARD OF EQUALIZATION — COLLATERAL ATTACK.</p> <p>Where the owner of property appears before a board of equalization to be heard respecting the valuation of his property fixed by the assessor, and raises no objection to the manner in which the board is constituted, he cannot subsequently make a collateral attack in another proceeding upon the composition of the board.</p> <p>SAME-CORPORATE FRANCHISES.</p> <p>Franchises, being a species of personal property, are taxable under art. 7, § 1, of the state constitution, which provides that “all property in the state not exempt under the laws of the Ufiite'd States or under this constitution, shall be taxed in proportion to its value,” and under Laws 1897, p. 136, providing that “all real and personal property now existing, or that shall be hereafter created or brought into this state, shall be subject to assessment and taxation.”</p> <p>SAME-METHOD OF ASSESSMENT.</p> <p>A tax upon franchises is not invalid because the legislature has pot specifically provided a method of ascertaining their value.</p>