Wingate v. Ketner

Citations

• 8 Wash. 94
• 35 P. 591
• 1894 Wash. LEXIS 17

Syllabus

<p>TAXATION IN CITIES OF FIRST CLASS — DECLARATORY PROVISIONS — BASIS OF LEVY.</p> <p>The statutory provision requiring the common council of a city to make a tax levy within thirty days after the assessment roll has been certified to it, is declaratory instead of mandatory, and failure to strictly comply therewith would not deprive the city of the right to make a tax levy for the year.</p> <p>Although a city of the first class had, under the provisions of its charter, levied a municipal tax for the year 1893, the city had the power, under the act (Laws 1893, p. 167) providing for the assessment and collection of taxes in cities of the first class, to levy an additional tax upon the basis of the tax- roll of the county for the year 1893.</p>