State ex rel. City of Seattle v. Carson

Citations

• 6 Wash. 250
• 33 P. 428
• 1893 Wash. LEXIS 273

Syllabus

<p>MUNICIPAL CORPORATIONS —CITIES OE EIRST CLASS — COLLECTION ■OE TAXES BY COUNTY TREASURER — CONSTITUTIONAL LAW.</p> <p>The act of March 9,1893, entitled “An act to provide for the assessment and collection of taxes of cities.of the first class, and specifying the duties of certain county officers in regard thereto,” does not violate any constitutional provision relating to municipal corporations, as it leaves the power to impose taxes unaffected, but works an amendment to all conflicting provisions of charters of cities of the first class upon the subject of the assessment and collection of taxes.</p> <p>A legislative act which provides that the county treasurer shall be charged with the duty of assessing and collecting city taxes, and that the city shall pay him therefor the sum of $500 per year, does not violate the constitutional inhibition against increasing the compensation of any public officer during his term of office.</p> <p>The act of March 15,1893, repealing “all acts and parts of acts heretofore enacted by the legislature of the Territory or State of Washington providing for the assessment and collection of taxes in this state,” affects laws relating to state taxation generally, and has no application to the special provisions of the law of March 9,1893, relating to the collection of taxes in cities of the first class.</p>