Concessions Co. v. Morris

Citations

• 109 Wash. 46
• 186 P. 655
• 1919 Wash. LEXIS 981

Syllabus

<p>Taxation (2)—Property or United States—-Buildings and Fixtures on Military Reservation. Buildings erected and fixtures attached by a licensee at Camp Lewis under a contract with the commandant that they were to remain in case the licensee left the premises, belong to the United States and are not subject to taxation, in view of U. S. Const., art. 1, § 8, cl. 17, giving Congress exclusive legislation over places purchased for forts and other needful buildings by consent of state legislatures, and Rem. Code, § 6853, and Laws of 1917, pp. 2, 15, consenting to the acquisition of lands for military purposes and to the donation of Camp Lewis for a military reservation, and Rem. Code, § 9098, exempting from taxation all property of the United States.</p> <p>Same (21)—Situs of Property—Personal Property in Military Reservation. Personal property on the Camp Lewis military reservation is not in but is without the state of Washington, within the meaning of Rem. Code, § 9101, providing for the taxation of personal property “in” the state of Washington; and is therefore not subject to.state taxation.</p> <p>United States (1)—Jurisdiction—Property Ceded for Military Reservation—Conditions. The provision for the issuance of civil and criminal process from state courts over all tracts embraced in Camp Lewis (Laws of 1917, p. 14, § 20), does not make the absolute cession of exclusive jurisdiction to the Federal government contained in said act a conditional cession and is not inconsistent with the uses for which the property was acquired.</p> <p>Same. The cession of jurisdiction to the Federal government of Camp Lewis which was acquired by donation, rather than by purchase within U. S. Const., art. 1, § 8, may be accompanied by such conditions as the state may see fit to annex, if not inconsistent with the use for which the property was acquired; and the Federal government acquired such jurisdiction as was ceded.</p>