County of Pierce ex rel. Maloney v. Spike

Citations

• 19 Wash. 652
• 54 P. 41
• 1898 Wash. LEXIS 445

Syllabus

<p>TAXATION — BOARD OF EQUALIZATION — CITIES OF FIRST CLASS — STATUTES— IN PARI MATERIA — REPEAL BY IMPLICATION.</p> <p>The aot of March 9, 1893 (Laws 1893, p. 167), as amended byLaws 1895, p. 407 (Bal. Code, tit. 11, ch. 2), making provision for the assessment and collection of taxes in cities of the first class, 'being upon a special subject in regard to taxation, and the general revenue laws passed at the same session, are m pari materia, and must be construed together.</p> <p>Section 9 of the act of 'March 9, 1893, as amended by the act of March 21, 1895 (Laws 1895, p. 407, Bal. Code, § 1786), providing that, for the equalization of taxes in cities of the first class, a committee of three from the city council shall be selected to act with the county board of equalization, is not impliedly repealed by the general revenue law of 1897, which provides that the county commissioners shall constitute the board of equalization, since such provision is intended to be of general application and is in the same terms as the like provision in the general revenue law of 1893, and must be construed together with the special laws as in pari materia, in the absence of an express repealing clause.</p>