State ex rel. Board of Commissioners v. Clausen

Citations

• 95 Wash. 214
• 163 P. 744

Syllabus

<p>Counties — Nature and Government. Counties are created by the state under its sovereign right without the consent of the inhabitants’ and legislative authority over them as administrative branches of governmental affairs is unlimited except as provided in the constitution.</p> <p>Taxation — Legislative Powers — Discretion—Review. The power of taxation is an incident of sovereignty, and it is within the discretion of the legislature to compel a county to levy taxes in aid of state governmental purposes in support of the public defense, within constitutional limitations, and questions of state policy and necessity therefor are legislative questions over which the court has no control.</p> <p>Constitutional Law — States — Powees — Public Defense. The furnishing of a mobilization camp for the Federal soldiery in aid of the public defense, while a Federal purpose, is likewise a state duty to which the state may be called upon to contribute.</p> <p>Taxation — For Public Defense — Uniformity—Statutes. Under article 10 of the constitution requiring the legislature to provide for the organization and disciplining of the militia in such manner as it may deem expedient, the legislature may distribute the burden upon its political subdivisions as it sees fit.</p> <p>Same — Uniformity—Purposes—Public Defense — Constitutional Law. Chapter 3, Laws 1917, p. 2, compelling Pierce county to levy a tax for the purpose of acquiring a Federal mobilization training camp and supply station for the Federal army and other military organizations under the Federal government, is within the exercise of the sovereign power of taxation that may be imposed upon one county as an arm of the state government, exclusive of the balance of the state; and therefore does not violate Constitution, article 7, section 2, requiring uniformity of taxation; article 11, section 9, prohibiting the release or discharge of any county from its proportionate share of taxes for state purposes; article 2, section 28