Wright v. Stinson

Citations

• 16 Wash. 368
• 47 P. 761
• 1897 Wash. LEXIS 325

Syllabus

<p>TAXATION OF MIGRATORY STOCK — CONSTITUTIONALITY OF ACT—AUTHORITY OF SHERIFF TO COLLECT ASSESSMENT.</p> <p>The “Migratory Stock Act” (Laws 1895, p. 105), providing for the assessment and collection of taxes on stock brought into the state after the first day of April in any year, is not unconstitutional on the ground of making a distinction between different kinds of personal property for purposes of taxation.</p> <p>It is competent for the state to direct the method by which taxes are collected, and no constitutional right is invaded by an act which authorizes the sheriff to collect taxes levied upon migratory stock without a written authority from the assessor.</p>