County of Mason v. Simpson

Citations

• 13 Wash. 250
• 43 P. 33
• 1895 Wash. LEXIS 84

Syllabus

<p>TAXATION — POLL TAXES — RESIDENCE OF TAXPAYERS — LIABILITY OF EMPLOYER FOR PAYMENT—REMEDY FOR NON-PAYMENT.</p> <p>An employer cannot be rendered liable for the poll tax of his employees under the provisions of Laws of 1893, p. 151, §§6 and 7, unless it is made to appear, that they reside in the road district where assessed, as the mere fact of working therein does not subject them to the tax.</p> <p>The method pointed out in Laws 1893, p. 151, § 7, for the collection of road poll taxes by seizure and sale of the personal property of the employer who refuses to pay the tax assessed against his employees is exclusive of other remedies, and the employer cannot be rendered liable upon an agreement with the supervisor for the payment of the sum demanded.</p>