The daily morning Astorian. [volume] (Astoria, Oregon) 1883-1899, 1894-01-13

but by the provisions Of the previous
statutes those officials are entitled to
receive certain fees for work Of the
character by this act imposed upon
them for the benefit Of cities. towns
and school districts. and l think it fol-
lows that the services must be paid
by the parties for whom they are per.
formed. The sheriff is required to col.
iect the taxes due all cities, towns, and
school districts within the county. and
he is entitled to the same fees therefor
bhat he receives for collecting county
and state taxes, and am Of the opin-
ion that the county treasurer should
retain from the tax money due any
city. town or district the sheriff's com
mission for collecting the same. The
clerk is required to furnish certificate
when requested to do 50 by any city.
town or county, showing the aggregate
valuation of the taxable property with
In the limits of such city, town or dis.
trict, as shown by the assessment roll
This involves not only the making OF
the certificate. but the computation OF
the valuations. 1t is true that he is
supposed to have previously made the
computation and to have compiled the
same upon page Of the roll, for by the
terms Of the statute he is required to
do so, but that duty was manifestly
imposed for the benefit Of such cities.
towns and districts ! am Of the opin-
lon, therefore, that II is incumbent up-
on each city, town and district, to pay
the proper commissions OF the sheriff
for collecting its taxes and the proper
fees of the clerk for computing and
Compiling the valuations Of properly
within Its limits and rendering the Ger.
tificate Of aggregate valuation.
This brings us to consideration Of
the further question asked, namely. IN
case the cities, towns. and districts muse
pay for the aforementioned services, to
whom must they make payment, TO The
officials directly, OR to the county,
So for as the sheriff is concerned, The
law requires him to pay all moneys by
him collected, commissions and all. to
the county treasurer. and thereafter the
county court is required to allow ana
pay him his commissions. and l think
this course must be pursued in relation
to all taxes. that Of vities, towns and
districts, as well as county and state
taxes
Concerning the compensation OF the
clerk for the services above referred to,
a more dlfFicult question Is presented,
for he is required to perform part OF
the service before (and probably some
time before the certificate is called for,
that is to say, he is required to COM
pute and compile the aggregate valua-
tIons Of the taxable property within
the several cities, towns and districts.
But am inclined to think fair con.
structlon Of the law and the better
View is, that he must collect therefor
from the cities, towns, and dr.
trlcts, and that they must pay him
therefor when he renders the certificate
above mentioned. They are required TO
call upon him for the certificate. for
without 1t they can not levy a tax, as
1t is the only official information they
can have Of the valuation Of the tax
able property within their corporate
limits,
The foregoing is, | think, a full an
swer to the questions submitted.
Very Respectfully,
c. w. FULTON.