Daily capital journal. (Salem, Or.) 1896-1899, 1897-11-23
ASSESSMENT.
Marion COunty's Delayed
Rolls Were the Cause.
THE INCREASE DECLARED VOID.
The Supreme Court Decides Against
the Board Of Equalization.
THE INCREASE DECLARED VOID.

A decision was rendered by The
supreme court Monday reversing The
Judgment o. the lower court In the
case OF the Dayton Hardware Com
pany, appellant, VS.. the State Board
OF Equalization and Multnomah
county, respondents.
The cause came up as a writ OF re-
view proceeding, the appeal being
from profOrma Judgment Of the
Marion county circuit court, dismiss
ing the writ. The suit was insti.
Luted to review the action Of the
state board Of equalization and to
correct certain errors alleged TO have
been committed by 1t, TO the injury
Of the plaintiff, 10 equalizing the as
sessment throughout the state for
the year 1895.
The clerk OF Marion county failed
10 furnish the secretary Of state, for
the use Of the board in equalizing.
a certified copy Of the Marion county
assessment roll. as all counties are re-
qulIed by law 10 do. The court says;
"If through its secretary or spec
ial committee, the board procured
copy OF Marion county's assessment,
abstract or summary (which 1t did,
the evidence thus obtained" the
opinion says, "would be Of an Infer
ior kind. yet II acted upon would ne
cessarily lead To results identical with
such as would follow from consider
alton Of evidence obtained from
rightful source, so that in any event
no harm could come to the petitioner.
1T was not an excess Of power OF
Jurisdiction for the board to proceed
upon the evidence at hand, though IL
may have been irregularly obtained.
II is Furthermore set out that the |
Of the board show that it be-
gan the preliminary consideration Of
Marion county livestock, the rolls of
The county having beer received"
Concerning the objection to the
made by the county as
,ESbuit UHb uplulOh hdJos
''There are but two classes Of real
for assessment, under the
avs Of the state.1
The boards method OF equalizing
hese two classes, the supreme court {
IoIds, was valid; but, 10 the course
ursued in equallzIng personal prop :
rty, cause is found for reversing tie ]
over court. I
The tabulated statement, shows
hat the Marion county roll classified
ersonal property under three heads, q
H., railroad nTolling stock" "live C
Lock," and "personal property, ex- t
ept railroad rolling stock and live b
.ock, !" while other counties made IL II
, - classlfications. of the same
asses of property, none correspond v
" with Marion county's cIassitica- a
on, except one denOminated "rail7 y
rad rolling stock" Upon these a
assiiications as bases, the hoard at II
,mpted to equaliZe. For instance, n
hiSl SNs uhh AubblSy oWluC II
sheep and goats, all coming under 81
ne classification in the summary Of :
he Marion county roll. the valua-
ion Of none Of the four could be re- I
uced or raised without affecting all.
'hus, 20 per cent was deducted from !
he valuation OF horses and mules, 20 Z
er cent added to cattle, 20 per cent
from sheep and goats in
'ent0n county, but this could not be
one In Marion county.
In regard To the supreme courts de-
isions of the Dayton Hardware Co.,
S the state board of equalization. 1t
Gems that that the county clerk of
iarion county did not make any mis-
AXE by not sending his copies OF the
sscssment rolls of this county to the
rcrctar- Of state Tor the inspection
the board of equalization. 1t ap- :
arently saves this county about
3, 900