Nathan v. Spokane County

Citations

• 35 Wash. 26
• 65 L.R.A. 336
• 76 P. 521
• 1904 Wash. LEXIS 410

Syllabus

<p>Taxation — Expediency óf Method — Discretion of Legislature. The power to impose and tbe method of collecting taxes, rest in the discretion of the legislature, and the expediency thereof will not be questioned by the courts.</p> <p>Same — Migratory Stock Tax — Uniformity.—Different Methods of Assessment. The “migratory stock tax” (Laws 1899, p. 295, § 12) upon goods brought into the state after the time for assessing property, to be sold in a place of business temporarily occupied, is not unconstitutional on account of making distinctions as to tbe manner of assessments, since there is uniformity in the rate and basis of valuation.</p> <p>Same — Assessment of Property Taxed in Another State. Where property is otherwise taxable it is not exempt because it may have been taxed for the same year in another state.</p> <p>Same — Valuation—No Provision for Equalization — Notice— Due Process of Law — Hearing Before Assessor — Review by Common Law Remedies. Laws 1899, p. 295, § 12, providing for a tax upon stocks of goods temporarily brought into the state for sale, is not unconstitutional as a taking of property without due process of law, in that it fails to provide for notice of the tax, or for any hearing before the board of equalization, since it is made the duty of the owner to notify the taxing officers, and the law provides for a hearing before the assessor, who acts in a judicial capacity in fixing the valuation, and the common law remedies may be invoked to review his decision.</p> <p>Same — Proviso Authorizing Abatement of Part of Tax. The proviso added to the “migratory stock tax” law of 1899, authorizing an abatement or deduction from the next regular assessment corresponding to the portion of the year that the goods were in this state, is unconstitutional, since such discrimination is unequal, the property must be taxed in proportion to its value, and no person can be released or discharged from any share of his tax.</p> <p>Same — Partial Unconstitutionality