State ex rel. Stanger v. Bartlett

Citations

• 112 Wash. 299
• 192 P. 945
• 1920 Wash. LEXIS 768

Syllabus

<p>Taxation (6)—Special Assessments — Benefits to Property. The levying of special assessments on lands for benefits conferred, as an exercise of the taxing power, does not violate the constitutional requirements as to uniformity of levy or equality of taxation; but they must correspond in theory at least with the benefits conferred.</p> <p>Constitutional Law (43)—Police Power—Destruction of Animal Pests. Laws of 1919, p. 425, § 1, providing for the creation of pest districts by the board of county commissioners on petition of taxpayers of the county, for the purpose of exterminating animals destroying crops, is constitutional as being within the police power of the state.</p> <p>Agriculture — Destruction of 'Animal Pests — Assessments — Classification of Land—Statutes—Construction. Laws of 1919, p. 425, § 7, providing tor the levying of an assessment against lands benefited by the creation of a pest district and that the board of county commissioners “may classify the lands into tillable, grazing, and waste lands and fix the assessment for each class in such amount as shall seem just,” etc., and that the finding by the board of special benefits shall be conclusive, will be construed as requiring classification of the lands as a prerequisite to the adoption of that method of raising the required revenue, instead of the levying of an annual tax as provided in the first paragraph of the section; the word “may,” as used in the section, having a mandatory meaning and equivalent to the word “shall.”</p> <p>Same. The fact that classification of the land would, in certain instances, be a physical impossibility is a question of no concern to the court, since it cannot be presumed that the legislature in providing therefor did a useless thing.</p> <p>Fullerton, J., dissents.</p>