City of Port Townsend v. Sheehan

The opinion of the court was delivered by

Hoyt, J.

Two questions are presented by the appeal in this case. First, Does the act of March 9, 1893 (Laws, p. 171), entitled “An act to provide for the assessment and collection of taxes in municipal corporations of the third and fourth class in the State of Washington, and declaring an emergency,” apply to the city of Port Townsend? Second, If it does not apply, is the assessor of the county of Jefferson authorized by the general revenue law approved March 15, 1893 (Laws, p. 323), to make the assessment for said city, as a part of his duties as such…