Whitfield v. Davies

Citations

• 78 Wash. 256
• 138 P. 883
• 1914 Wash. LEXIS 1008

Syllabus

<p>Municipal Corporations — Taxation—Statutes—Implied Repeal. 3 Rem. & Bal. Code, § 5131, authorizing a tax levy in cities of less than twenty thousand inhabitants, of 15 mills on the dollar for current expenses, is a general law, and conflicts with and is impliedly repealed! by 3 Rem. & Bal. Code, § 7685, approved one day after, limiting the tax in cities of the third class to 10 mills for all purposes.</p> <p>Statutes — Implied Repeal. The later of two conflicting general acts passed at the same session impliedly repeals the earlier one, especially where it contains an emergency clause.</p> <p>Statutes — Titles—Amendments. An erroneous reference to a former statute which had been impliedly repealed may be treated as surplusage where the title to the amendatory act was sufficient to give the act validity as an independent act.</p> <p>Statutes — Amendments. The legislature may amend an original act that has been amended without regard to the intervening amendatory act.</p>