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

two weeks before obtained a mort
gage upon that property, the very
Instant that deed IL recorded, al
though subsequent to my mortgage,
Il relates hack and makes my mort
gage good, and ! say that that assess-
ment roll, when it is sent up here, Is
sent certified to be the roll as made
by the county board as assessed and
equalized, aud, when the county
clerk Is notified that it has been
corrected--it is not correct, although
he hes certified to tit is the same
roll, II Is not "a new one, aud IT
relates back to the very time the
assessment was made. There Is no
question about it. 1t meets that
technical test. These statutes, gen.
tlemen, all relate to the same subject
matter. What is the subject matter?
Well, counsel opposing the PROPOSE
ton l represent, would say, "The
act Of the legislative assembly Of
1891 relates TO equalizing"-What?
Taxes. What is the subject Of that
act? II is taxes; that is what II h.
What are these other acts? Well,
they say this act, this section 27S9,
relates to levy. What does levy
refer to? Taxation. You cannot
subdivide IL In that way. Here is
family Of ten children; here Is John,
and James and so on down the line;
they are all related to each other;
they are different individuals, but
they are related 10 each other.
Statutes in pari materia are related
10 the same subject matter-they
are akin 10 each other. What is the
fact about this? Is II not the same
subject matter, does 1t not pertain to
the same subject matter? OF course
Il does; il is all one statute and you
have got to consider them together
That Is the law, and that Is what
the supreme court says, and / take
II 10 be good law. If they conflict
with each other, if they ale repug-
nant to each other, the subsequent
act necessarily repeals the other.
There Is no resisting proposition OF
that kind, II must be one or The
other. That is first Oregon, page
so.
In constituting statutes, / want to
read from Endlich OH ID
depreciation Of Statutes" page
352: at Is a cardinal rule
that all statutes are to be 30
construed as TO sustain rather than
ignore them, to give them operation
II the language will permit instead
Of treating them US meaningless, but
beyond this IL Is the duty Of the
court, TO give effect TO the intention
Of the statute. This eliminates the
proposition Of repeal or repugnancy.
You must give effect to that statute
II you know what the intention of
the legislature was, and whether or
not II gives you the power--if II
gives this board the power to do that
which will carry out the intention
OF the leglslalure-w whether that
power is expressed in so many words
or not. The only question for you TO
determine Is whether you have the
power to do II. When you have
arrived at that conclusion you have
right to do all acts and things
necessary to carry out the intent of
he act Of the eglslature-that Is a
that could not be dis
uted. "And not TO defeat the en-.
by adheiing too rigidly to
ne mere letter Of the statute" That J.
pes further than my proposition
'qulres; IL goes further than my 4
intention goes, Without adher- I"
q too rlgldly to the very letter of !"
Ie statute-you must disregard that VI
I'd get the intent Of the legislature, u
'hy? Because II Is the policy ofthe ~
W and II is the policy of the courts "
1t ought TO be Of all the courts to
rry out the intention Of the legis- "
live power. la is Oregon, In the
30 that came up from Multnomah
unity touching this very question =, "
taxation, the supreme court of 7,
Is state declares this propositions! ~
lat the revenue laws of the state 81
ust be protected; that II is u matter u ~
public policy and absolute neces 'e
~ that the revenue laws of the VI
ate be enforced according 10 the "
tent OF the legislative assembly, of II
q law.maklng power without no "
Ird to technicalities. W
In the construction OF statutes an "
depreciation Ia never to be adopted ~
Iat would defeat the purpose of u
lactment. Gentlemen, that IL
'und law. An Interpretation OF q
10 law shall not be adopted in any Il
ase that will defeat lis purpose, Al
hat purpose can be asoertained-its p
lrpose eau be ascertained by the y
sry subject matter Of the enact 81
ent, 10y that which the legislature st
ad in mind aud the policy that we ID
ust necessarily presume was In the Ia
lad OF the legislature when Il pl
Isaed that enactment, aud that d'
As that Il was necessary to ~
ualize the taxes--to have more ~
Iiform valuation OF property ~
roughout the different counties OF be
g state In order that each county "a
d In each county each individual, IL
near as may be approached or In
proxImaied, might pay his just ~
oportion OF tie taxes of the vi