The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1884-07-25
livered by His Honor Judge Boise, I
quote tho following

4
quote tho following
"Now this law was not only IL fore,
At the adoption Of the Constitution, bu
Iby tho schedule article eighteen Of III,
Constitution, II was declared to be I
law in force undor thet Constitution, ,ant
was in force, and administered for year.
after the State government was inau-
gnrated. We think therefore, that th,
Convention did intend that notes and
piortgages should be regarded as per-
sonal property, and subject TO sssess-
ment for taxes" Thus we SEQ thai
prior to the Act OF 's2 there was nc
want Of uniformity or equality In the
law Of taxation for all property within
the State real and personal, not ex.
pressly exempted, was required by Law
TO be taxed 1T its true cash value. This
law could go no farther, and If an in
equality or non-uniformity was created
in tho assessment by tho assessors fail
ing TO do their duty, the fault Is not in
the law. II all laws were held nnccn-
stitutional that are not enforced, Very
considerable portion Of the legislation Of
this State is nullity.
Having briefly referred to tho rev.
enue laws as they stood prior TO 1882,
il now becomes necessary to examine
tho law Of that year 10 connection With
the other revenue laws and as u pant ol
thom, and see II there Is that want Of
equality and uniformity that would
render said Act unconstitutional. There
Is no new species Of property introduc-
ed intn our system Of taxation by the
Mortgage Tax" law Of 1882. Nor
could there DO without completely
changing the former revenue laws Of the
State, for the simple reason that the
la~ Of 1854 bad already provided tha,
all property real and personal within
thi' State,no expressly exempted there
from, shall 10 subject to taxation ia th,
manner provided 10y law. Further,
we find that under that statute and ti,
decision Of this curt, mortgages were
taxed as personal property. The man
ner Of su6Jecting one class Of propert,
70 taxation has been changed by said
Act. "0nly thi. aud no:hins mcrr.'
No new element Of taxation is intro
duced, only change of the mode Of as
sessment 70 prevent shirking of tb'
payment Of taxes by The foreign loar
companies, loaning IN ,ney Ia this State
just as tho law OF 1880 which requires
the assessors (in effect, u A4ssa laoC
higher than they hal besn d1iag) 10
prevent peoPle( land ewners) FROM shirk-
ing taxation, and is no more uacJnsti-
tutional than if the legislature had pro-
vided that all loans secured by a mort
gage on real estate should be taxed il
the coinsy where the land lay, and al
other loans and credits, where the own
or or his agents esides Such an Ac
like that Of 1882 would only break dowl
tho fiction that the situs Of persona
property follows the owner, for it is il
fact the Indebtedness secured by th
mortgage that makes it taxable unde
the law of s2 by anohoring said indebt
ness TO the security (mortgags) Ia th
county where the mortgage is recorde
aud thereby breaking d)wn the fiatio
Of the Law as 70. SAID inde ebtednsss an
fixing its situs by the record.
| That the legislature could constitu
tionally do this do not think admi,
Of doubt. The learned Judge of th
U. s. Circuit Court speaking oa th
subject ia tho Dundee Company's ca.
says:
"The maxim 80 much relied on b
the plaintiiTs-;hat personal propert
follows the person ef the owner--is bl
legal fiction invented for useful pu
poses, and must yield, ,whensver the pu
. poses of convenience or justice makes
necessary to ascertain the fact concerr
| ing the situs Of such property. In cas-
i Of attachment aad for the purpose
, taxation it is constantly disregarded,
the following case will show.
See opinion.
, Let US examine for a m)msnt Il
operation of our revenue laws upsn o
a own citizens.
: If ga" living in Marion county he
q two notes against "B" living 10 Lii
a county for $500 each One of the
: secured by a mortgage on land in Lii
It county only, and in the other by
v mortgage on land in both Linn "a
Marion. He would prior 10 the A
Of 1882, pay the taxes on the wht
,s $1,000 in Marion county, that bel
d then his place of residence, and
% mortgages Indebtedness thereby secu
8, cd, being personal property. But u
N der the law of 'S2 he would pay
,r taxes on the one county mortgage
+ Linn county, and on the two cour
ID mortgages in Marion county, bat bc