Evening capital journal. (Salem, Or.) 1888-1893, 1892-01-12

a case Of that kind up. 1 take II
this way. I will address myself "a
that proposition. The board OF
equalization has considered every
one Of these questions. The board
considered candidly, honestly, every
one Of these questions and discussed
them in the board, and / will say
that under this fact it follows as a
necessary consequence that the
tabulated statement is a part Of the
roll because by the certificates 10 the
county clerks of different counties
you certify that table to all intents
and purposes. The law says when
said board shall have equalized the
different classes of property the re-
suit shall be combined in one table;
tEen you certify that table to each
county clerk. II be comes a part of
their rolls there and in contempla
tion Of the law and by legal impli.
cation 1t becomes a part of every
roll Of the state, necessarily; there is
no escaping that proposition. The
language of this statute shows it,.
Why give you the fabulated state
ment fully set out and require you to
certify to it? 1t is your work; it is
your record. What Is it? 1t is a
part Of the roll itself, From what
are those tables made up? If you
please, gentlemen, they are made up
Of those assessment rolls, are they
not? If they are they are part
of the very assessment rolls them
selves and becomes a part of the
original roll IN the hands Of the
sheriff, when over and corrected by
the county clerk. That record is your
record. Why is it left in the hands
of the secretary of state ? 1t is u
permanent record, and what is il? 1t
is part and parcel of every ASSESS
inent roll you have in your custody,
Is 1t not taken from them? Does
the law not require that board Of
equalization to take 1t from those
rolls ? 1t is part of them and the
rolls are made up and are the books
first returned to you together with
that table, because the tables are a
part OF every one of them. But it
becomes part Of the original roll
just as soon as it is entered in the
record; it is part of that record.
You have the record here and you
are to certify it-you are the proper
certifying officer here. Why are
you a proper certify ing officer?
Simply because you have the Gus.
tody of those rolls and we must get
them from you; we cannot go to
the county court or the county
clerk and get that; we get them
from the secretary of state, We
take our data and our estimation
and valuation and ascertain what the
assessment shall be from the rolls you
have in your possession, you hav
ing the custody of the rolls
and this tabular statement being
taken from the rolls filed with you
Why =? Because you are the sec
retary Of the state board whose !
business 1t is to levy the tax, you
are the secretary of state and they |
have become the property of the
state board. Why do they come to
you and for what purpose What
is the policy of the law, and why is
1t required that the county shall
send you the roll, Mr.. Secretary
Because 1t becomes your duty,
under the law, as a member of this
board, to make levy of the taxes
Of this state, aud you must have
,he data-you must have that
which is official. They claim iC il
he rolls which come up from the
county clerks from which the as
must be made; the law
ays 1t Is the rolls as returned from ,
'Ou, aud file tabular statement in I
me table containing not only the :
'er eentum TO be added to but also =
hat to be deducted from the classes
4 property throughout the state;
hat is your record. 1t comes to
ou with the rolls that come in the
Irst instance; il Is part of them; I
hose rolls with the books are the b
sSessment rolls of the state. Tha. :
J what | claim, and, that being n
rue, 10y legal implication and H. .
egal contemplation of this statute n
here Is but one assessment roll and u
hat is the roll as corrected by the a
late board. It Is in your posses II
on; 1t becomes the final roll after T.
has been passed upon by the ~
oard. IL the state board levles on II
ne old rolls this statute says they q
e not complete until after we get h
trough with them-it does not q
'qulre any other certificate, does II ? hi
Noept the return of the president
nd secretary they are not com
eted under this statute, the coun-
es cannot use them, What ar 4
10 county rolls made up of after l
pa send back your notice to 4
10 different counties ? What is 4
Ie assessment of Lane county
er you notify the county clerk ?
he law says he shall enter It in u
q roll. What is the roll? Ii is y
ST exactly the same roll you have
'ti you have got the table aud
ok which came here, he has not
1 that You have got all in your a.
oks. IL Is not necessary for the Di
'te tn pay an extra expense tyr rei