State ex rel. Olmstead v. Mudgett

Citations

• 21 Wash. 99
• 57 P. 351
• 1899 Wash. LEXIS 246

Syllabus

<p>CONSTITUTIONAL LAW-UNIFORMITY OF TAXATION-BULE DOES NOT APPLY TO EXPENDITURE OF TAX MONEYS.</p> <p>Tbe act of March 10, 1897 (Laws 1897, p. 77), which requires the county treasurer to collect such assessments for street improvements as are certified to him by the legislative body of cities of the first class within his county, is not unconstitutional as rendering taxation unequal and ununiform, on the ground that it provides no method of reimbursement to the county for its expense in collecting, such assessments, thus tending to throw .the burden of cost upon the general taxpayer of the county, whose property is not benefited by the special improvement, since the constitutional requirement as to equality and uniformity in taxation applies only to the mode and rate of assessment, and is not a restriction upon the legislative power to direct the purposes for which tax collections may be expended.</p> <p>COUNTIES-COMPENSATION FOR COLLECTION OF CIT5T TAXES.</p> <p>Where a law of the legislature has imposed the duty on county treasurers of collecting the taxes for cities of the first class and provided the amount of compensation to be paid therefor by the city to the county, such compensation will be presumed by the-courts, in the absence of a showing to the contrary, to be ample- and adequate for additional services of a similar nature imposed on the counties by a subsequent law.</p>