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COMMON COUNCIL OF THE CITY OF SEATTLE.

Sept. 11, '82

following Vote towit: In favor of adoption Collins, Cosper, Clancy, McDonald & Rasin Against adoption Gasch

And now the Judiciary and Legislative Committee Submit Ordinance No. 307 entitled " A special Ordinance appropriating money "to pay audited bills" thereupon after due consideration said ordinance is adopted upon the following vote towit: In favor of adoption Collins, Cosper, Clancy, Gasch, McDonald & Rasin; Against adoption none.

Ordered that the Council stand now adjourned until Friday September 15, 1882 at 7 1/2 o'clock p. m.

Attest: E S Osborne, Clerk

Approved

H. G. Struve, Mayor

Sept. 15, '82

Be it remembered that on this the 15th day of September, 1882 the Common Council of the City of Seattle meets in it's Council Chamber pursuant to adjournment.

The following officers are present, towit: His Honor the Mayor H. G. Struve and Councilmen John Collins, O. F. Cosper, Fred Gasch, Charles McDonald, G. L. Manning and U. M. Rasin

Thereupon the following proceedings are had.

Petitions Received

From L. S. Rowe for the right to lay water pipe in certain streets Refered to the Committee on Streets and Street Improvements.

From the King County Industrial Association, praying for the refunding of $15.00 paid for licenses. Refered to Finance Committee

From Geo. Kinnear et al for the grading of Second Street from Mill Street to King Street. Referred to the Committee on Streets and Street Improvements

Communications Received

From His Honor the Mayor returning Ordinance No 306 entitled "An Ordinance to provide for the levying and collecting of a special "tax for the purpose of raising funds to pay for the grading and improvement of Various Streets under Ordinance No 289" without

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Sept 15, '82

his approval and with his objections in writing to such approval which objections read as follows, Towit:

Office of the Mayor of the City of Seattle

Sept. 15th, 1882

"To the Hon. Common Council of the City of Seattle "Gentlemen- I return without my approval Ordinance No 306 which provides for the levy of a special tax of four mills per dollar upon all the property assessed in the Special assessment district created by Ordinance No 289 providing for the grading and improvement of Union Street. The total cost of this work has been estimated to aggregate twenty one hundred & fifty eight dollars. The street has been graded between the center line of Eighth Street and a point mid way between Third & Fourth Street covering a lineal distance of 1449 feet. The University gounds embrace 474 feet of this distance and by this improvement are benefited equally with other lots embraced by this assessment district. The Ordinance here with returned is based upon an assessment roll duly returned by the City Assessor and after wards amended and approved by the Council. The City Assessor returned the University Grounds on the original roll as property subject to this tax appraising it's value at $25800. but the Council amended the roll by excluding them from this item and thus casting the entire burden of this tax upon the remaining property holders in this assessment District. The entire valuation of property on the original roll was $79750.00 leaving, after deduction $25800 being the valuation of the University Grounds, the appraised value at the sum of Fifty-three thousand nine hundred and fifty dollars.

If the valuation of the University grounds had not been expunged from the assessment roll, a tax of less than three mills instead of four mills would have sufficed to raise the requisite amount. I believe that the burden thus cast upon the remaining private property owners of the district under this Ordinance operates as an act of injustice upon them. if it is true that public property is exempt from local assessments for public improvements, the City authorizing and ordering the improvement and not a few property holders should carry the burden, which under

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COMMON COUNCIL OF THE CITY OF SEATTLE.

Sept. 15, '82

other circumstances would fall upon the exempted property. But I am by no means satisfied that the University grounds although belonging to the Territory are exempt from this assessment. The act of 1879 amending the Charter provides for an assessment " on all lots and parcels of land fronting on such streets" etc. By the terms of the act no exemptions are allowed. The levy contemplated by the Ordinance is not a "tax" in the technical sense of the term and therefore is not embraced by the general exemption clause in the Revenue law of the Territory. "Taxes" are contributions imposed by the government upon individuals for the service of the State; they are sacrifices made by, and burdens cast upon individuals for the public good. In this they differ from local assessments for improvements, which are not considered a burden nor a sacrifice, but as an equivalent or compensation for the enhanced value which the property derives from the improvements. Owing to the temporary absence of the legal adviser of the City I have not consulted with him on the legal phases of this question, but I feel satisfied that the current of legal authority favor the proposition that even public property of the Territory is liable to this local assessment, unless there is some express provision of the statute indicating a contrary intention. It is with extreme reluctance that this Veto is interposed, because my strong sympathy with the crippled condition of the University and my adverse position as one of the Regents on the institution lead my inclinations in a contrary direction. I there fore respectfully recommend that the subject matter of this ordinance and the approval of the assessment roll be reconsidered with special reference to the legal points herein suggested so that vexatious litigation may be avoided and that all parties interested may be fairly dealt with

Very Respectfully etc. H. G. Struve, Mayor

Ordered that the matter of reconsidering Ordinance No. 306 be laid over until next meeting

From the City Surveyor recommending certain changes in the grade of Union Street & that said Street be re-graded. Referred

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Sept. 15th '82

to the Committee on Streets and Street Improvements.

Committees Reports

From Finance, on the petition of the Clerk for an increase in his salary recommending that his salary be fixed in the sum of $90.00 per month & that the fees of the Office be paid into the Treasury. Adopted & referred to Judiciary and Legislative Comittee with instructions to submit the proper Ordinance

From Licenses and Revenue; on the application of Beede and Co. for a Retail Liquor license, recommending the same be granted. Adopted and license ordered issued

From Licenses and Revenue on the application of Trana & Ackley for a retail liquor license, recommending that application be rejected. Adopted and license refused.

From Finance, on the petition of the King County Industrial Association for remitting moneys paid for license, recommending the petition be granted. Adopted.

The following claims having been duly audited are paid by Warrants drawn on the funds and in the amounts following towit.

City Fund

E.W. Rea Contract Work City Engine House No's 181, 182 & 183, $1200.00

King County Industrial Assn Moneys refunded 184 15.00

And now the Judiciary and legislative Committee submit Ordinance No 308 entitled "A special ordinance appropriating money to pay audited bills" Thereupon after due consideration said ordinance is adopted upon the following vote towit: In favor of adoption Collins, Cosper, McDonald & Manning Against adoption Gasch.

Ordered that the matter of W. N. Bell with reference to sidewalk in front of his property be referred to Street Committee

Ordered that the Legislative & Judiciary Committee be & they are hereby instructed to submit at next meeting an ordinance providing for the purchase of 25 x 60 feet off the West side of Lot 2 in Block 5 of Boren's plat in accordance with the terms of an ordinance for the purchase of the same property previously rejected. ordered that the matter of considering and equalizing the assessment Roll under Ordinance No 288 for 2nd, 3rd & other Streets

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COMMON COUNCIL OF THE CITY OF SEATTLE.

grades be hereby laid over until Monday September 18, 1882 at 7 1/2 o'clock P. M.

Ordered that the Council stand adjourned until Monday September 18, 1882 at 7 1/2 o'clock P. M. for the special purpose of considering said assessment roll under ordinance No. 288

Attest: E S Osborne, Clerk

Approved:

John Collins, Acting Mayor

Be it remembered that on this the 18th day of September, 1882 the Common Council of the City of Seattle meets in it's Council Chamber pursuant to adjournment.

The following officers are present towit: (scratched out "His Honor the Mayor") Councilmen John Collins, O. F. Cosper, Fred Gasch, Charles Mc Donald and U M Rasin

By reason of the absence from the City of His Honor the Mayor, Councilman John Collins is elected to the position of Acting Mayor to serve during such absence.

Thereupon the following proceedings are had:

And now the Council proceeds the matter of the Assesment Roll under Ordinance No. 288 for the 2d. 3d. & other Streets, grading thereupon the Judiciary and Legislative Committee submit Ordinance "equalizing the assessment for improvements of certain streets; "and to provide for notice thereof" Thereupon after due consideration said Ordinance is adopted upon the following Vote; towit In favor of adoption Collins, Cosper, Gasch, McDonald and Rasin. Against adoption None.

Ordered that the Council stand now adjourned until Friday September 29, 1882 at 7 1/2 O'Clock P.M.

Attest: E S Osborne, Clerk

Approved

H G Struve, Mayor