The State Tax System of Washington

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Except so far, however, as discretion is vested in the ap- portioning authority, the law must be framed with a view to normal conditions.
In the case of other forms of operating property the practical advantages of the mileage basis are greater and the argument that S8 THE STATE TAX SYSTEM OF WASHINGTON it results in substantial injustice is much weaker. Doubtless, in view of the work of the Public Service Commission, it would be possible to apply to the local taxing districts the same methods
...that are ap- plied to the State as a whole. This, however, would involve some expense, it would give rise to political difficulties, and it may be seriously questioned whether it is necessary in the interest of justice.
The investment of a large amount of wealth in the form of track, bridges, tunnels, etc. , in a given county is ordinarily due, not so much to the advantages to be found there as to the physical diffi- culties of the country. While the presence of a railroad doubtless adds something to the expenses of the county or city through which it passes, in much the same way as does the presence of a terminal, there would seem to be a reasonably close relation between the mile- age and the extent to which it does so.


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