The Hard Pan Tax Dispute

The city council has decided to begin a test case against the Seattle & Northern railway for the collection of street grade assessments on Sixth street. This case is full of interest to property owners here and involves the right of the council to classify as rock what is generally called 'hard pan.' It is brought really at the request of the Seattle Northern company, who own the greater portion of this townsite, and who want to pay their assessment according to the terms of the grading contract as generally understood—that is, with 'hard pan' classified and paid for as earth and not as rock. The amount involved in this particular case is trifling, but if it should be decided that the council has the right to classify 'hard pan' as 'solid rock' it will be a victory for the contractors at the expense of the taxpayers. The contract for grading Sixth street was let about three years ago. According to its terms there were but two classes of material, 'earth' and 'solid rock.' All material not 'solid rock,' as the contract stated, was to be considered 'earth' and to be paid for as such. Yet, in the face of this plain wording of the contract, the council about twenty months ago paid the contractors the 'solid rock' price for the 'hard pan' excavation, and as a consequence had to raise the assessment against abutting property. As a protection to itself and those to whom it sold property on Sixth street, the Seattle & Northern objected to the reclassification and increase in the assessment and has ever since refused to pay its assessment, although it has tendered the amount due according to the original assessment.