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

argument tnat you nave a rlgnJ tO
pass upon this fact. Having deter
mined the iutent Of the legislature
understanding the purpose Of this
enactment and what the intent o.
the legislature was at the time, II tho
act does not go far enough to poinI
out to you,as a ministerial officer JUS
what act or thing you shall do, thiI
authority says you have right tS
do those acts and things necessary
to carry out the purpose Of the Law
because IL is conferred upon you
and every law that existed befor,
this conferred upon this board GER
tain powers, as a ministerial board
you should meet and make your esti
mates under certain restrictions, de
Quoting a certain amount for sur
plus after ascertaiDing the exacl
amount that was necessary to de
fray the expenses Of the state govern.
ment If there was a surplus In the
treasury deduct five thousand dol.
lars from that, then make your
levy-find out to within the decimal
Of mill what was necessary to
raise the needful reveDue-you are
to do that, and how? You are to
take those rolls as corrected, certi
fed TO If you please by the county
clerk-they are the rolls and they
are in your possession, 1t does not
affect the certificate OF the clerk
What was the object Of that certifi
cate in the first instance? Whal
was the intent and meaning Of tn,
act Of the legislature that required
he county clerk TO certify to the
roll? H. Is just the proof of wba
you have got before you-lt war
necessary that you have the evi.
dence under this law, but now you
take these rolls as certified to ana
corrected and make your estimate
upon the equalized assessment AZ
made by the county assessors as re
urned to you and AZ corrected and
qualized by the state board Oi
equalization. 1t is your duty, gentle
men, TO levy the tax upon that, not
withstauding persons who may
hink that they are benefited bJ
reason Of the other construction.
This board must take that as the
only basis upon which they car
make an assessment because | take
II as a legal proposition and state IL
now, that II these corrected rolls
are not the rolls there Is not any
roll. You cannot nullify that act;
you must construe It. You must
take 1t in consideration with all
other statutes-constru them as
one statute; get the intent and
meaning Of the legislature which
crops out and stands out In every
section, In every line of that law
ard these other laws. They furnish
you, gentlemen, with conclusive
proof that you have the power and
right to Ievy these taxes upon the
rolls as finally made aud corrected
by this board of equalization. What
other construction can you give this
statute? Can 1t be possible counsel
on the other side have claimed, or
could successfully claim, that coun-
ties may levy on the corrected rolls
as notified by the secretary of state?
That Is not the object of the statute.
Does that equalize the taxes for
state purposes? Does II equalize the
taxes at all? IL does not affect it.
Mr.. Mcbride: Think counsel did |
ust about advance that suggestion.
Mr.. Bilyeu: That canuot be true.
Is that the purpose of this law? We
want 10 be fair with every PROPOSE
Ion. lam not here with the purpose
4 trying case for client. As a
nember of the state board of equali-
alton, as citizen of the state
{ Oregon, and as a taxpayer,
am representing the taxpayers
{ the second judicial district.
have no interest at stake but that
want an honest, fair and sensible
obstruction of this statute, and
hat Is all we contend for and IL Is
II we should contend for. | repre-.
ent no corporation here In this
natter; represent no property In.
crest other than that of the people
the state and the taxpayers of
he state In common, and approach
ny these questions we must ap-
roach them In that attitude and
nth that feeling In order 20 give
hem fair and proper construction.
And | want to approach these ques.
ions in that way.
Now, then, In the performance Of
heir duties said board shall add to
he aggregate valuation of the real
nd several kinds or classes Of
roperty Of every kind. What for9
lection 9 tells us what for. The
aid board shall assemble at the +,
tate capitol ON the first Tuesday In
annually, aud shall equal.
- tho assessment as hereinafter
rovlded, but said board shall not re. |
uce, nor shall II increase the aggre-
ate valuations, except In such .
mount as may be reasonably neces '
Try 10 justi-lawful would be a a
sitter word than just, lawful"equal.
alton" OF whatg or the taxes" /" q
J Il possible that the legislature had u
contemplation and In their mind /
J matter Of public policy that Il Il
as necessary simply 10 add 10 the u