Mayor Sweeney and Comptroller Carson Clash Over City Assessment
A legal battle erupts over whether the city comptroller or the county assessor has the power to prepare Seattle's tax rolls under a new state law.
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When Mayor Sweeney directed Comptroller Carson to prepare the city assessment roll in accordance with the city charter, Carson refused, citing a new state law that shifted that duty to the county assessor. The mayor responded by having Alfred Battle, of Battle & Shipley, sue out a writ of mandamus in superior court to compel Carson to act. The case hinges on whether the state legislature can override the city's freeholders' charter in matters of strictly local concern. If the city fails to make an assessment and the law is later declared invalid, Seattle could be left without funds. George Donworth, the corporation counsel and a parent of the new law, will defend Carson. The petition, filed by the City of Seattle, argues that the comptroller has a clear duty under the charter to prepare the roll between March 1 and July 1 each year, and that the city treasurer collects taxes based on that roll. The city claims Carson's refusal is without authority and asks the court to order him to proceed.
“If the city should fail to make an assessment and the law be declared invalid later in the year, no tax levy being then practicable, the city would be without funds.”
The 1893 clash between Seattle's mayor and comptroller over who had the power to assess property prefigured today's fights over local control and tax policy. Then as now, the question of who writes the rules—and who bears the cost—was worth taking to court.
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