Denton v. Walla Walla County

Citations

• 50 Wash. 77
• 96 P. 824
• 1908 Wash. LEXIS 668

Syllabus

<p>Highways — Road Tax — Statutes—Repeal—General and Special Acts. A territorial city charter (Laws 1885-6, pp. 275-6), providing that the county shall not levy any road or.road poll tax upon the property or inhabitants of the city, is impliedly repealed by the general revenue law of 1903, p. 223, which provides for a poll tax on certain persons, for the division of all territory outside of cities into road districts, and for the levy upon all taxable property in the county of a tax for a general road and bridge fund, expressly repealing all acts and parts of acts in conflict therewith; since a special law may be impliedly repealed by a general law where the intent so to do is clear.</p>