TAXATION AND REVENUE SYSTEMS—WASHINGTON. 
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2. Rate— 
The council levies so much as is, in its opinion, 
necessary to meet all sums chargeable to tiie town or 
city. 
3. Collection— 
Same as for state taxes. 
B. FOLL TAXES. 
One-third of the state poll tax is paid into the city 
treasury, when collected therein; the general assembly 
may authorize the city council to levy an additional 
capitation tax of not to exceed $1, which can be ap 
plied to any use, as they shall determine. 
C, D, E, AND F. THE INHERITANCE TAX, CORPORATION 
TAXES, BUSINESS TAXES, LICENSES AND FEES, AND THE 
INCOME TAX. 
Municipalities do not share in these taxes. 
School Revenues. 
The schools are administered according to school dis 
tricts, w T hich are subdivisions of the cities and counties. 
State school funds.—The state funds applicable to 
public free school purposes are apportioned to the 
counties and cities of the state separately. These funds 
embrace the annual interest on the literary fund, con 
sisting of the proceeds of the sale of public lands 
donated by Congress, escheated property, fines, etc.; 
that portion of the capitation tax provided for in the 
constitution to be paid into the state treasury and not 
returnable to the counties; and a tax on property of 
Washington depends almost entirely upon the gen 
eral property tax for state, county, and municipal 
revenues. There are, however, municipal poll taxes, 
for streets and roads, and an inheritance tax on both 
lineal and collateral transfers. No special corporation 
taxes are levied, except a small one on franchises and 
one on insurance premiums. 
CONSTITUTIONAL PROVISIONS. 
ARTICLE VII. 
Sec. 1. All property iu the state, not exempt under the 
laws of the United States, or under this constitution, shall be 
taxed in proportion to its value, to be ascertained as pro 
vided by law. The legislature shall provide by law for an 
annual tax sufficient, with other sources of revenue, to defray 
^his compilation is derived mainly from the following 
sources: 
Pierce’s Code, a compilation of all the laws in force in the 
state of Washington, including the regular and extraordinary 
session of 1901; compiled by Frank Pierce: Seattle, Wash., 1902. 
The session Laws to 1913. 
Remington and Ballinger, Annotated Codes and Pierce’s 
Washington Code, Annotated, 1912. 
Statutes of Washington, 1910. 
not more than 50 cents on $100. These funds are ap 
plied exclusively to the maintenance of primary and 
grammar schools. 
County school levy.—The board of supervisors levies 
upon property in the county for county school pur 
poses a tax of not less than 10 nor more than 40 cents 
on $100. 
District school levy.—The board of supervisors of 
the county levies a tax for district school purposes not 
to exceed 40 cents on $100 of assessed value therein. 
County and district levy may be increased, on vote 
of electors, to 50 cents. The district revenues are aug 
mented by such dog tax as may be applied to school 
purposes by the board of supervisors, or donations or 
the income arising therefrom or any other funds that 
may be set apart for district school purposes. School 
districts may issue bonds for building construction, 
which bonds shall not exceed IT per cent of the as 
sessed value of the property in the district and shall be 
a lien on the school buildings to be erected. The in 
terest on the bonds are to be paid out of the tax levies 
of the districts, and a certain sum shall be set aside 
annually as a sinking fund to be established for the 
purpose of meeting the principal when it matures. 
County school boards if in possession of funds de 
rived by gifts or devise may loan sums under $1,000 
to school districts, apportioned according to school 
population, for the construction of school buildings. 
Municipal levies.—The council may raise, by prop 
erty and capitation taxes, which are not to exceed 
50 cents on the $100 nor $1 per poll, moneys for the 
support of public schools within the municipality. 
the estimated ordinary expenses of the state for each fiscal 
year. And for the purpose of paying the state debt, if there be 
any, the legislature shall provide for levying a tax annually 
sufficient to pay the annual interest and principal of such debt 
within 20 years from the final passage of the law creating the 
debt. 
Sec. 2. The legislature shall provide by law a uniform and 
equal rate of assessment and taxation on all property in the 
state, according to its value in money, and shall prescribe 
such regulations by general law as shall secure a just valua 
tion for taxation of all property, so that every person and cor 
poration shall pay a tax in proportion to the value of his, 
her, or its property: Provided, That a deduction of debts from 
credits may be authorized: Provided, further, That the prop 
erty of the United States, and of the state, counties, school 
districts, and other municipal corporations, and such other 
property as the legislature may by general laws provide, shall 
be exempt from taxation: And provided, further, That the 
legislature shall have power, by appropriate legislation, to 
exempt personal property to the amount of $300 for each 
head of a family liable to assessment and taxation under the 
provisions of the laws of this state of which the individual is 
the actual and bona fide owner. 
Sec. 3. The legislature shall provide by general law for 
the assessing and levying of taxes on all corporation property 
as near as may be by the same methods as are provided for 
the assessing and levying of taxes on individual property.