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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 im-
posed 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 ex-
treme 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