Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1951 NO. 101 >
TAXATION ‑- REAL ESTATE SALES TAX ‑- TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS A transfer of real property or an interest therein, by a corporation to its shareholders as surplus assets in voluntary dissolution proceedings is not subject
AGO 1951 NO. 102 >
SECURITY ISSUANCE OF PUBLIC SERVICE COMPANIES FOR THE PAYMENT OF COMMON STOCK DIVIDENDS A public service company engaged in both intrastate and interstate business may not issue securities as dividends on its common capital stock.             
AGO 1951 NO. 103 >
VETERANS' BONUS ‑- GUARDIANSHIP ‑- MENTALLY INCOMPETENT VETERANS ‑- POWERS OF SUPERINTENDENTS OF STATE MENTAL HOSPITALS ‑- VETERANS' ADMINISTRATION POWERS (1) The existence of a proper guardian of a veteran's estate prevents the superintendent of a state mental hospital from being guardian. (2) The
AGO 1951 NO. 104 >
TAXATION ‑- EXCESS LEVIES ‑- SPECIFIC SUM 1. A proposition submitted to the electorate of a school district to obtain authorization for the levy of property taxes in excess of the specific and aggregate levy limitations may be in terms of the rate of millage to be authorized to be levied or it may
AGO 1951 NO. 105 >
SOCIAL SECURITY ‑- FUNDS ‑- GENERAL ASSISTANCE ‑- COUNTY BURIAL CHARGES 1. The expense of burial of an indigent person provided by the county commissioners can be made a charge against the two mill General Assistance fund. 2. County welfare departments, as agents for the county commissioners, are
AGO 1951 NO. 106 >
FERRIES ‑- CRIMINAL JURISDICTION OF STATE ‑- NATURE OF FEDERAL AUTHORITY ‑- NAVIGABLE WATERS Crimes committed aboard Washington ferries are subject to normal criminal arrest by police officers within their respective geographical jurisdiction.          
AGO 1951 NO. 107 >
TAXES ‑- COUNTY'S LIEN FOR ATTACHMENT TO PROCEEDS OF INSURANCE WHEN BUILDINGS DESTROYED In the case of real property the lien for delinquent taxes does not attach to the proceeds of insurance covering any buildings on the realty destroyed by fire.          
AGO 1951 NO. 108 >
POWERS OF THE STATE BOARD OF LAND COMMISSIONERS The State Board of Land Commissioners has general supervisory authority over leases of state lands, but does not have authority to investigate trespasses on state lands.              
AGO 1951 NO. 109 >
PUBLIC PORT DISTRICTS ‑- STATE RETIREMENT SYSTEM ‑- FEDERAL SOCIAL SECURITY SYSTEM ‑- UNEMPLOYMENT COMPENSATION 1. A Public Port District may concurrently contribute to the State Retirement System, Federal Social Security System, and the International Longshore and Warehousemen's Union pension
AGO 1951 NO. 110 >
STATE PATROL ‑- BENEFITS DEDUCTED FROM DISABILITY AWARDS ‑- INDUSTRIAL INSURANCE All amounts received as monthly pensions from the Department of Labor & Industries, including increases pursuant to statute, are to be deducted from the State Patrol's disability award, and the most practical and