Thurston County v. Tenino Stone Quarries, Inc.

Citations

• 44 Wash. 351
• 87 P. 634
• 1906 Wash. LEXIS 840

Syllabus

<p>Taxation — Poll Tax — Uniformity—Constitutional Law — Power of Legislature to Levy. A poll tax may be restricted to males over twenty-one years of age and under fifty, since the state constitution does not require uniformity therein, but the same may be by appropriate classification; and the above is not unreasonable or unjust.</p> <p>Same — Proceedings to Collect — Constitutional Law — Taking of Property Without Due Process of Law — Statutes—Construc tion. The provision in the poll tax law requiring an employer to ascertain the names and pay the poll tax of all his employees subject thereto, under penalty of fine or imprisonment, is not a taking of his property without due process of law in that it compels the payment without giving him or his employee his day in court, in view of Bal. Code, p. 223, § 4, and Bal. Code, §§ 4843-4845, providing for the institution of civil actions to collect the tax, wherein the employer may deposit the same in court, without incurring expense or liability for costs, and the employee can have his day in court.</p>