Polk County observer. (Monmouth, Polk County, Or.) 1888-1927, 1903-11-06
New Tax Law Is Defective
Oregon Supreme Court Holds That
County Courts Have No Author
ity to Levy the 1903 Tax.

In affirming the decision of th
lower court in the case of Flander
vs.. Multnomah county, the suprem
court holds in effect that the OLE
law which is now in effect will b.
repealed or entirely obliteratet
when the law of 1903 goes int
effect, January l, 1904; that tht
county or county commissioners
court of the various counties have
no authority to levy tax upon the
assessment rolls for 1903, and, un-
less the State Legislature is called
in extraordinary session by the
Governor, the state and counties of
the state will have no funds with
which to carry on their affairs un-
til 1905. Since it would cost not
more than $25, 900 to the state for
an extra session of the Legislature
and from $4,000 to 100000 for the
state to conduct its business with
out tax levy for the year 19O3-as
interest upon outstanding warrants
not paid for lack of funds it may
be readily seen that the only course
to pursue from an economical
standpoint is the calling of a special
session of the Legislative Assembly
to remedy the defect.
Sundays Salem Statesman says:
The Supreme Court in the case of
Maria L. Flanders, respondent, VS..
Multnomah County, ct al, appel
lants, handed down an opinion,
Saturday, holding that the decision
Of The lower court "a affirmed, and
That the 1903 tax law is repealed,
by the law of 1908, and that there
is no law authorizing the making
OF levy of taxes on the assessment
of 1908. The effect of this opinion
is that, unless a special session of
Legislature is called for the purpose
of authorizing the levying of tax
for the year 1908, the assessment
rolls of this year, which have
already been completed, will be
worthless and that many counties
in the state will be without funds
with which to conduct their affairs.
While the Supreme Court does
not allude to the possibilities or
necessities of a special session in
any language whatever, it is under ,
stood that, as the county courts are r
rendered powerless to levy the tax,
special session is the only relief. >
STATEMENT OF THE CASE.
The old law pl divided for a levy @
If taxes in the regular January
erm of county court each year, +
the assessment having been made b
he March previous). The law t.
'assed by the last Legislature pro- il
'ided that the assessment of p
be made in January of u
ach year, and that the tax levy II
e made in July. The last section S
f the act provided that the law 90 a
nto effect on January /, 1904, and, W
ince it repeals the old law, there L
'ould apparently be no law in
feet, when the county court met re-
January to levy the tax for the st
9O3 assessment authorizing them OF
make levy at that time: at
While this condition of things aC
ould not work hardship upon be
'me counties of the state, it would be
, very bad state of affairs for Sc
any which are in dire need of the qr
mount of money raised by tag ici
ion to pay their running expenses.
This suit was brought by Maria he
Flanders, of Portland, against all
e county officers of Multnomah as
unity to enioin them from incurr- sp
gany expensesin anticipation of lu
w in January, on the ground VIC
at no such levy could be made. IN
le county officers demurred to VIC
e complaint and the circuit court in
Multnomah county overruled th'
e demurrer and made the in thi
notion perpetual, from which de- gu
lion an appeal was taken to the wi
preme Court. By this manner -
proceeding, upon the part of the E
Epayers of Multnomah county, Use