The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1884-03-14
PLAIN TALK.
on plain ssbJsst..
BY A PLAIN CHAP.

4 DH FLhAN ShhFs
| Judge Deadly Is great man, and has
rendered Agreat decision, on1 in fact
too great for plain chap like me tc
know how 10 appreciate but Of course
q plain and fair statement Of facts
could not be expected from such com
mon beings rs the judges Of the supreme
cour. Of Oregon, the farmers of Linn
county and myself My understanding
Is that the grounds OF Judge Deady's
decision overthrowlng the mortgage
tex law are these : that the law Is not
Uniform and equal. as provided by the
constltutlon OF the State Of Oregon
therO being provision In the law that
mortgages on land 10 tive counties shall
not be taxed. But this looks much like
an excuse. the real reason being that
mortgages, ia all counties but Multno-
NAH, are taxed at their full value, while
real estate 10 enly taxed at half iis
value. much to the detriment ofmsBey
lenders In Portland, . very unteDabls
reason too. Then In order TO make the
case completely within the Jurisdiction
OF the U Courts, even II the plaintiff
should not happen 10 be a non-resi-
dent, he declares that the enforcement
ofa void law like this ls the deprive.
ment to person ofhIs property without
due process OF law, which is plainly
prohibited by the fourteenth amend
msnt 70 the constitution OF the United
States. This makes the decision Of
Judge Deadly apply TO all who had
mortgages whether they live In the
county, or state. or out Of them, 90 thst
cages cannot be taxed at all. The notes
will have to be faxed as IN the past,
which means that In counties like
huItnomAh they will not be taxed at
moro than . fifth OF their value. It
was refreshing TO read the statement In
Judge Deady's decision that the fact
that the notes or the Dundee Mortgage
Company were made payable in Dundee,
and were ssnt there, did not prevent
their being subject 10 taxation here 30
long as the company had their resident
agent here and the money received by
him was Immediately reloaned In Ore
gen, their action, he claimed, being n
mere shift to eyade taxation. It is a
natural thing now for Us who favored
the mortgage tax law To feel grleved.
and VOW vengeance aud ali that, but
this will do no good; we might a. well
take IL cool. / believe there Is 4 way
out OF II, and that Is for the next Legis :
lature 70 amend the part OF ths law
sxemptlng mortgages from taxation on
land In more than one county. While
Judge Deadly makes q strong poiat In
reference 70 taxation not being uniform
where mortgages ar taxed In full and
land only fer one-half; yet a. a matter
Of fact if this question alone were
brought up. he never could render like
decision on that point. fer any such nos
uniformity ls due entirely TO the mode
OF assessing and not 10 the law itself
In the meantime all corporations and
persons, except the Dundee Mortgage
Co.. It 10 probable, IL they have no.
already paid their taxes for last year
will have to do 50. II Ifdemanded OF them
uAless they obtain al injunction re-
stralnlng their collection ofthe same a
. the plAintla In the case just decided
, hAs done. which might as we'll be done
fer they would have to pay taxes on Tn
notes If not en- the mortgages, which
under this decls OIL. the Dundee Mort
gage Company Is also liable TO do
wherever the notes are, which. It Is we
known, are at Portland, or NJ least th
agent resides there. II the cslleetor {
Multnsmah county does his duty. thi
\ Company will not be now neglected
: for It was not the decision Of Jndg
4 Deadly that II should not ply taxes Il
: the state. bat simply on the mortgage
4 In the county whsre the land Is locates