Evening capital journal. (Salem, Or.) 1888-1893, 1892-01-09
THE TAX BATTLE.
Techaicality upon Which Portland
Tax Dodgers Hope 10 Escape the
State Beard.

the board of state officials today
whose duty 1t is to make the annual
state tax levy
THE ARGUMENTS.
Judge Moreland addressed the
state board that makes the levy,
composed of Governor Pennoyer,
Secretary of State Mcbride and
State Treasurer Metschan, the sub
stance of his remarks resting upon
the fact that the state board of
equalization law does not in words
repeal sections 27S9, 2790, under
which the state officials are required
to take the assessment rolls as certl-
fled to them by the county clerks,
as the basis of apportioning state
taxes. Then followed a long cita-
ton of authorities to show that the
section was not repealed by imPli
cation, and unless the tax was levied
from the tax rolls before they were
equalized, no state tax could lie
levied at all. The intention could
only be gathered from expressed
words of the Legislature.
At this point Mr.. Mcbride asked:
"Can a legislature not amend a sub
division of 3 section by implica-
ton ?" Judge Moreland did not
answer.
sHELToN's REPLY.
President Shelton, of the state
board of equalization now addressed
the state officials. He said the
gentlemen of Multnomah had
made no complaint at the work of
the board as affecting their county,
but on behalf of the people.
They rested their case upon a
technicality, q straight-jacket of
strict construction to perpetra,e
wrong upon all the rest OF the
people of the state. He admitted
that Sec. 27S9 was not changed by
the new law. But under the new
law the secretary of state must certi-
fly the equalized tax rolls back to the
county officers to make their levy
and collect the county taxes. The
imperfect tax rolls were sent to the
state board of equalization to be
corrected. This board was not
organized in the interest of Multno-
nah county, where they had found
property assessed at not one-tenth of
its value. They had raised that
county to AZ per cent. while other
counties were assessed as high as go
and 20 per cent. A strict construc-
ton was in the interest of Portland.
A fair and liberal construction of
the new law was for the people of
the whole state. If the work of
this board to which he belonged
was tried by a just construction of
all the laws and the circumstances
he would not fear the result. If
their work was made an issue, tie
people would send back here a
board that would raise Mpltnomah
county 300 per cent. AS
matter of fact that county
would be satisfied with moth
ing short of total exemption from
taxes. He asked the officials if they
made their levy from the old roll
would they have a perfect assess.
ment? No. His board had received
the incorrect rolls from the secretary
of state. They had certified their
and those amended rolls
were for their action.
The Governor: "You know l am
q strict constructionist."
Shelton: "The statute of Oregon
forbids a strict construction of our
laws"
MR.. BELLINGER
then addressed the board sustaining
Judge Moreland. He gave his case
entirely away when he said that
the secretary of state must certify
the work of the state board of equali-
zation to the county clerks who
must change the assessment rolls
by adding or subtract
ing and then certify the result back
to the secretary of state and upon
that corrected assessment, the
sheriff collects the taxes,
Mr.. McBride: "Are we required
to take any notice whatever of the
work of equalization as done?
"Only as it effects county taxes"
said Mr.. Bellihger. "This state
board has used the bombs Of preju.
dice to injure Multnomah county
just as the Haymarket anarchists
used bombs to equalize matters in
Chicago"
Mr.. Shelton closed the contro-
versy by insisting that the work of
The state board of equalization was
A part of the public records and as
the state official must take notice of
t and obey the mandates Of the
law. When the secretary of state
sends back the corrected tax rolls
hat becomes the basis of the assess
nent for this year aud there is no
)ther.
The board adjourned until Mon
lay at 2 p. m.
COUNTY CoURT.-Robt. ThOmp- |
'on's liquor license case has occupied
AL the time OF the commissioners