The daily morning Astorian. [volume] (Astoria, Oregon) 1883-1899, 1894-01-13
INTERESTING OPINION
Taxes Must Be Deposited Once
a Week.
CONDENSATION on THE SHERIFF.
School Districts Must Fix the Tax
Rate Necessary to Meet
their Expenses.

prove of general interest, has been sub
mitted to the county court. 1t win b,
found self-explanatory;
Astoria, Or. Jan. 6, 1894
To the Honorable County Court
Gentlemen: Complying with your re,
quest have examined the question.
submitted to me by your honorable body
and will answer them as best can
In the order propounded.
LIST. rs it sufficient for the county
clerk to give to clerks of school dis.
tricts and cities, total values, as shown
on the roll, Of property In their re.
spectiye districts or cities, without copy.
ing them in full?"
That which YOU wish to know and be
Informed concerning. understand to be
this: BY the act of February 2lst 1898
1t is provided that all taxes for county
state, school district and municipal
purposes, shall be extended on the coun.
ty assessment roll of the county and
collected by the sheriff. The said act
makes IT the duty Of the county clerk
upon application of the clerk or board
of school directors OF any school dis
trict, and OF the auditor, clerk OF com.
mon council, board Of directors or trus.
tees of any Incorporated town or city,
TO furnish certificate, under the seal
of the county court, showing the aggre.
gate valuation Of the assessable prop
erty in the school district or incor-
porated town or city from which such
application shall have been made" and
the question Is must the clerk In rem
dering such certificate, copy the as
sessment roll so far as It applies to the
property in the city, town or school dis
trict making the application, or is it
sufficient If he simply state the total
valuation Of all property In such city,
town, or district, as shown by such roll :?
My answer is that he is not required
to copy the roll, or to give list OF the
property within such city, town or dis
trict assessed. He is required simply
to inform them what the total valua-
tion Of all assessable property within
their respective limits is, The object Of
the certificate is to give the authorities
Of the district, city or town such infor-
nation as will enable them to deter
mine what tax rate must be imposed TO
meet their expenses during the ensuing
year, and that is supplied when they
are informed Of the total valuation.
I'd. Must the sheriff pay over all
moneys to the county treasurer and
the treasurer disburse the same to the
Proper districts, towns and cities?"
This question answer In the affirma-
tive. 1t is expressly provided by section
six Of the act above referred to. "that
1t shall be the duty OF the tax collector
to pay to the county treasurer in his
county. as often as once each week,
all taxes collected. and he shall inform
the treasurer whenever he pays over to
him any money so collected. what
amounts thereof are to be credited to
the several funds" and he is required
to take triplicate receipts, "one OF which
receipts for each fund he shall retain
file one with the clerk Of the county
court. and furnish one to the school
district, town or city for which each Of
such amounts are SO paid in" Which
clearly shows that all moneys, state,
co1Lty, city. town and district, must be
paid. weekly, by the sheriff to The coun.
ty treasurer.
The third and last question PROFOUND
ed is the followlng;
Must the county bear the expense o.
this work, or must each city, town and
district pay its share? And II each must
pay its share, must it pay the official
directly, or must the county pay in the
first instance and collect from the prop
er party?"
l am Of the opinion that all work
done by the clerk and Sheriff for the
sole benefit of city. town or district
must be paid for by such city, town
or district, 1t is true that no such
provision, in terms. Is found in the act.