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

1
taxation, that had hitherto escaped, OF
account Of the manner or node of az
sesbment, IL II does that, IL IL not
long stride toward that uniformity o.
the burthens Of taxation contemplated
by oui constitution instead Of being 4
step the other way II 1t Is claimed
that the legislature shonld base gone
further and fixed the situs Of all ia.
debtedness secured by mortgage on reaI
property within the State, the answer
Is, that for ell future mortgages they
have done 80, and as to the situs, of 10.
debtedness then existing, tbs court
must presume that they exercised G
wise discretion Ia the interest Of tbs
wbole State, and violated no provision
Of the Constitution.
have already shown that the reve.
nuo laws bad already provided for the
assessment and taxation Of all property
real and personal within the State, and
the jurisdicti on or right TO tax the
property with which the Legislature waa
then dealing depended on the situa
given II by the Legislature. II was g
class Of property which by the general
understanding, was beyond tho reach ol
taxation.
According 10 the theory Of the U. s.
Circuit Court in the Dundee Mortgage
Company's case, all of this indebtedness
sclonging TO foreign loan companies,
was subject TO assessment and taxation
within the State, and in the county
where their agent resided, independent
Of the Law Of 1882, and the Count y
Court Of Multnomah county acting on
this theory ( which is no doubt correct J
has since the decision in tho case caused
the Sheriff Of that county 10 assess and
collect Of said loan companies the full
amount Of taxes on all indebtedness
they hold and own la that county, and
IL our Supreme Court holds the "AIort
gage Tax" Law to be unconstilutional
the Sheriff Of Multnomah county oughl
to, and no doubt will, send to each
county TO obtain the amount Of th'
notes or Indebtedness secured ia eacl
county, by mortgage on real estate
assssa the same 10 the foreign loaI
companies, and collect the taxes there
on in MultnCmAh county. thus giyinI
70 that county what in my judgu:en
rightfully belongs to the other countie'
Of the State.
But suppose that l am mistaken il
my view Of tho Mortgage Tax" Law
and that 1t does attempt to exempt from
taxation all mortgages on land in NOR
than one county and suppose that 10
stead Of doing no by implication, q
claimed by the u. s. Circuit Court,
had expressly provided that all mortga
ges on land in more than one county i
this state, should DO exempt from taxa
ton, would that make the Law invalid
l answer no: The exemption woul
be void, and the law would stanG
There is an express exemption unde
our own revenue law. Of "the persons
property Of every householder TO th
amount of three hundred dollars"
, SEQ Code p. 749, sec. 8.
Which in my judgment is unoonst
tutional, but does not effect the valid
ty Of our revenue laws in the least, al
il the question is ever raised, l thir
: our courts must hold that exemptit
void.
> In the case OF the People w. M
$ Crary, 81 Gal. Reports r. 432-457.
q The Supreme Court of that state
passing upon an Act Of the Legislatul
, that attempted TO exempt from taxati
v private property not mentioned or e.
I empted by the Constitution, says:
!. "The exemption so far az it includ
: private property, growing crops a
i mining claims,l is in plain violation
the command Of the Constitution.
a - Does the attempted exemption
# certain species Of property from tar
- ton render the whole Revenue A
void 7 We are of the opinion that su
result does not ensue. The exempt
q being void, it must be stricken fr'
r. tho Act. and the Act must be read
if that portion had not been inserted
d And to the same effect is the case
N the People VS.. Guke, 50 Cal. p. 67s,
~ People VS.. Black Diamond Compa
N 81 Cal. p. 54.
soho State Rep. p. l, and la
a number of authorities.
Ct Believing that by fair, reAsona
la construction of the Mortgage Ts
40 law, in the light of the authorities
AZ that subject, its constitutionality ou
r. to be sustained, submit with Co
= dence the case.
NC Says the Dayton Chronicls of Jul,