The morning Astorian. [volume] (Astoria, Oregon) 1899-1930, 1903-12-21
GOVERNORS MESSAGE
TO THE LEGISLATURE
Is Terse and to the PointTreats Solely of Tax lat
ter, Recommending Legislation That Will
EN~ Straighten Out Difficulties.

shall become payable before December 31s and the
first Monday in April oowng that the sheriff shall proceed
with collections after the first Monday in February extending
the delinquent list after the first Mounday in April and give
notice for the delinquent sale to be held not later than October
1s The true situation perfectly manifest The old statute
relative the alluded replaced by the amend
ments thus abogang completely the law it stands
not the of repeal either directly by implication
except the amendments supesede and dpace the old
The substituted for the old leaving vestge of
the old for operation The logical consequence is
that county court the board Of county commissioners will
be left without power authority estimate the amount of
money be raised for county purposes apportion the
same with the state and school taxes according the valuation
of the taxable property the county, levy thereon
for the purpose OF raising revenue at its January term SO with
the governor secretary of state and state treasurer They
in appooning the for the state among the
counties until July Whatever act shall be shall have been
regularly done under the old law up the time of taking effect
of the amendatoy stand perfectly valid and effect
ua but act be performed thereafter under the sections
of the old law falling within the puvew of the amendments
simply because will not then exist be at all operative
having been wholly obteated and displaced by such amend
ments Such the necessary and inevitable effect of the legs
aton adopted doubt in it's present form through casual
oversight and although it may operate unfortunately in eav
ing the state and its subordinate political subdivisions without
adequate for the year. powerss
to remedy the evil They not egsate but consre
the law and determine its effect they find it. and beyond that
they cannot assume to act "
81, 1908
The result of the court is that whilst there
may be valid of property for the year 1903 made
prior the taking effect of the amendments levy made
could be made under the old law and there will exist
power authority under the law elsewhere make any
levy prior to the next September term Of the county courts
boards of county commissioners will any become due
payable until before December 3st and the first Mon
day in April following and remedy will remain exist to
be applied for its collection until after that date.
Under this decision the work done by the Of the
several counties in making the rolls for 1903 is
work thrown away unless immediate legislation is had
empowering the county authorities to levy tax thereon and
the governor secretary of state and state make
aportionment Of the to be raised for the
the several counties thereof Consequently
could be raised the rolls of 1903 for state county
school district city purposes without express egs
atve authority AS result of this there would be insufficient
moneys in the state county school district and city
to meet expenses and drawn would nes
sy be endorsed No paid for of funds and would each
and all bear interest until provision could be made by sub
quent appropriate legislation raise money sufficient to meet
the deficiency 1t impossible determine this time how
great the deficiency would be and how large an interest pay
ment would be required to be made later by all of these nun
lcpaes Chaos fiscal affairs of the state would be the re-
suit and avoid this condition have felt incumbent upon
after personal investigation and after correspondence with
members OF the legislature and representative bodies
and citizens of the state the legislature in extraor
nary session. the end that the referred to may be amend
ed to give force and immediate vitality or repealed and
the law rnstated it existed prior to the attempted amend
ment.
That the laws of the state need revision there can be no
question Repeated amendments from time to time have but
made confusion confoundd and for this reason
that my last message your body earnestly recommended
the creation of tax commission with ample powers to pre-
pare and report subsequent session of the legislature
law which would reduce the aqult legislation now on the
statute books harmonious whole and give the order and
method of code
Take instance OF inconsistency in the legislation
passed the last session Of the legislature Section 9O9S of
Benge and Cottons code provides that 1t shall be the duty
of each school district and of each incorporated town and city
notify in writing the clerk of the county court with
in which the school district, town city is respective
y situate Of the rate per Of the tax levy made
by it on before the first day IN February in each
year. which notice shall be kept file by the several
clerks and remain part Of the records of the Office On paae