The daily journal. (Salem, Or.) 1899-1903, 1902-01-08
LAWYERS
ARE ALL
AT SEA
Effort to Avoid Two
Cash Road Taxes
On the Property Within the
City of Salem.
May Result in Litigation that
viii Defeat the Tax.

torney said they had conferred on the
matter OF the city and county buying the
cash road tax, and had prepared an
order which he submitted as follows;
at is ther, fore ordered that tax OF
! - mills on the dollar OF all taxable pro-
perry of Mayion county be and the same
is hereby levied as a general road fund,
which tax shall be paid in money and
collected in the same manner as other
county taxes are collected provided,
however, that inasmuch az the common
council of the City Of Salem has, under
the authority Of its charter, made SIM
lar levy upon the taxable property with
in such city for such purposes, the act OF
the City Of Salem in that respect lie
adopted by this court and is made
part Of this tax levy, so that within the
said City Of Salem there will be collected
but one road tax OF ] = mills on the dol.
lar, and the clerk Of this court is direct
ed to extend on the tax roll but one road
tax for the said City Of Salem Of = mills
the dollar"
Mr.. McNary admitted that the county |
court could not except any part Of the
county. and this order was 80 drawn
that il there WAS any illegality about the
county road tax levy II would only ap-
ply to that part excepting the city Of
Salem from the general levy Of ~ mills
for the whole county.
Mr.. Bingham tor the county court
said the later decisions Of the Supreme
Court would uphold the action of the
city council in making cash tax levy.
He WAS not sure but the court would
hold the city charter constitutional, al.
though in his own mind it was close to
the line OF unconsti utionality. The tax
being general and the exception subse.
quent, the exception would be void
lie offered as the only solution that !
the act Of the city council, in making
the lla mill levy, be adopted by the
county court as its act, mukng it rati.
feat on, the two bodies levying one and
the same tax.
"li the city had authority, and it has
acted, how can that give us authority to
exempt the city," asked Judge Scott.
THAT is delicate question:" said
Mr.. Bingham.
"Why can't the city re;ede?" asked n
Judge Scott. ii
To this Mr., Bingham replied that il
10Th city and county levied this tax of
q mills, it would be double taxa ton I
n the city os district, and that y
1ight be enjoined. The county levy o.
hould not be imperiled and the city
hould not be deprived of its tax. It
ias question Of constituting the charter
nd the new law.
Cant you dle some authorities for
our opinion, asked Judge Scott" How
an you get over tie constitutional pro-
'lsion against any special law or tax for
Dad purposes.
~ am going largely by my experience
n the Tillamook road case" said Mr..
5ingham, "There could not be one rate
u road tax for the city and another ior
he county. The difficulty in looking up
authorities lay in the fact there was no
'ther state having constitution like
hat Of Oregon.
Mr. Holmes spoke for the city and said
.hey had as attorneys agreed in confer
'nce as to the main features Of their de- q
lberations. The supreme court held in ,
several late cases that the general law
Id not extend to cities. The state could -
delegate exclusive power over streets 10 =
city, and the city charter would be mn
leld by the supreme court. The civ E,
.ouncll had authority to levy this road
AK and the county court had power ~
make levy only on all the property of
he comfy, n
lie thought the intention of tho
legislature was that the statutes sbopld -
'e harmonlzed with the city charter II L
vas the intention Of the city officials 10
'SVe the charter amended so as 10 re.
move the apparent conflict.
Judge Scott said he did not upjer-
tand that they had any authority IA IN
rider the clerk to refuse TO extend the ",
ak levied by the city The general law -
vas passed after the Salem city charter Of
Mr. Bingham said ii was pretty hard NJ NJ
see how tn matter could be adins,sa n
'''hout some litigation, whatever tbe ia
curt did. ''' az
u wish you would die writter "
pnlon IN this matte'," said judge ny ~
cott. '''so "
ne attorneys agreed to have this
eaay Thursday, but might not have
'me 70 get up citation of decisions. "
we all agree as to the meaning of the N
'ue'al road tax law. 1t premits no cL
SceptIon, There was a dissgresmer,
: 70 The c'nstituionality of the eity
h"F'er' said Mr.. McNary. if
The question was whether the effso, ~, - -
l's order would yitiate the rest Of tbs y,
0un'y levy 1t was not possible !, -
ring lawsuit to test it and also sv~ br
SUD and collect this tax this year nj
The county court and lawyers sean, ., :"
ave worked hard to enforce the new law o
'4ulflng cash road tax, but msv,., ac
A'e pereeptibly reduced the oecs.io1 eI
" lawsuit. '''u
pC
I + overbaugh, Of the O.R6N %