The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1884-07-25

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Brief synopsis Of the argument OF
Judge Jno. Burnett, made before the
Supreme Court. in supporting the
'Mortgags Tax" Law, in the case oi
John A. Crawford Va. George Hum
phrey, Sheriff Of Linn county, Oregon. !
Tho question before the court IL one
Of great interest TO the people Of this
State, and in order to reach y correct
conclusion, II Is necessary TO CAREFUL y
examine ell the revenue laws Of the
State now in force. The Utspian idea
that any revenue system Of taxation
must be completely uniform, and equal
TO be constitutional, hes nsser feuad
lodgment In the breaAt Of any legisla-
ture or court and Massachusetts,, one
Of the Oldest States in the Union, IL
having trouble with her revenue laws,
just az we are.
cit is not essential to tho validity of
taxation, that il be levied according to
rules of abstract justice. It is only es-
sontial that the legislature keep within
its proper sphere Of action, aud OF i'm.
pose burdens under the name Of taxa
ton which are not taxes IN fact and
its decisions as TO what is proper, jus'
and polite must then be final and con-
elusive. Absolute equality aud strict
justice are unattainable in tax proceed
ings. The Legislature must be left TO
decide for itself how nearly il Is posFi-
BILE to approximate 80 desirable q re-
suit"
See Cooley's Const. Limitations, sec.
513.
See Potter D~arris Stat. page sos
See Burroughs on Taxation, page %,
see 90.
See Cooley on Taxation, pages 1917
l2s.
"The object of ths constitutional pro-
vision is simply that ono proportion OF
9 community shall not be- compelled TO
contribute an unequal share Of fund
and more favored class be proportion
ally relieved"
| City Of Eat Portland Va. County of
Multnomah, 9th Oregon p. &C.
"All laws Of general character
upon the subject of assessments aud col
lection Of taxes. must be constructed To-.
gsther."
Stephens Va. School District No. 81.
9th Oregon. p. 355.
| This court has settled the rule as 70
when courts ought TO declare an act Of
the legislature in conflict xith the Con-
sitution
cit is not the provilepes or duty of
courts 10 declare the acts passed by the
legislative assembly, unconstitutional
upon grounds seemingly reasonable.
The ctse must be one in which the csurt
can have no rational doubt and the
constitution Of cur State must be- liber-
ally constructed in upholding the evn-
stitutionality of statutes"
King Va. City Of Portland, 2 0regvn
p. l46.
The principal grounds upon which
the Act OF 1882, known as the Mort
, gage Tax Law was held to be unconsti.
tutionsl by the U. 8. Circuit Court, II
the "Dandee mortgage case" is that o
. non-uniformi.y that court holdins
that said Act violated the following pro
visions Of the Constitution
"The legislative assembly shall pro-
vide by law foe uniform aud equal rat,
of assessment and taxation and shal
prescribe such regulations as shall 80
cure Just valuation for taxation of al
property, both real and personal except
ing such only for municipal, education
al, literary, scientific, religions, or char
table purposes, as may be specially ex
empted by law"
See Art. TX. Sec. of Constitution
AS before stated, in order to deter
mine whether the Act under consid
Grafton is unconstitutional or not,
must be construed in connection wit
all the revenue laws of the State no
In force. And we find upon examina
tion, that the first section Of the rev
enue laws Of the State, as amended i
1876, provides that,
"A)l taxes for the support Of Il
government of this State, shall be as
essed on property in equal and rateab
proportion ; and all property, real ar
personal, within the State, not expires
ly exempted therefrom, shall be subje
to taxation in the manner provided
law"
See Laws OF 1876, p. SO.
Section 8 of the same act provid
that "The terms personal estate al
personal property shall be construed
include all household furniture. goot
chattels, moneys and gold dust
hand, or on deposit, either within
without this State all boats and We
tels, whether at home or abroad, a
all capital invested there in oil del