Polk County observer. (Monmouth, Polk County, Or.) 1888-1927, 1903-11-06

for the levy of the county and stat,
taxes next January. The plaintiff
contended that since the amend
ment went into effect on January
l, all proceeding under the old law
must cease on that date. The de-
PENDANTS contended that, although
the new law goes into effect or
January 1, 1t was the evident in
tention of the Legislature that all
assessment and taxation proceed
ings then under way should be
completed in accordance with the
law under which they commenced.
OLD LAW oBLITERATED.
The Supreme Court in affirming
the case, says: 'It will readily be
observed that the purpose of the
amendatory act is to change the
date upon which several official
acts designated shall be performed,
the mode of assessment and levy
and the manner Of collection re-
naming the same. All dates in
the process are completely shifted.
"All sections of the old law
relative to the assessment and col.
lection of taxes set out in the
amendatory act, as amended to be
in force from and after January /,
1904, will be wholly obliterated
and superseded by the new section
as contained in the amendatory
act, which latter will become solely
operative and effective from and
after that date.
"The logical Consequence is that
the county court or board of county
commissioners will be left without
power or authority to estimate the
amount Of money to be raised for
county PURPOSES or to apporsion
he same with the state and school
axes according to the valuation Of
he taxable property in the county,
n to levy a tax thereon for the
purpose OF raising revenue at its
erm in January"
THE ECONOMICAL REMEDY.
Under the existing circumstances
nd at the present time it is not
asily to be seen how a special
ession of the Legislature can be
voided. The decision of the
lpreme court that the county
ourts have no authority to levy
ne tax and great majority of the
ounties of the state need the money |
orse now than they have for
amy years, according to the state
ficials, to say nothing of the
'hool funds which have to be
Used in this manner. Z
By the repeal of the old law all a
the counties for the year e
'O3 are thrown upon their own S
sources for funds to conduct their Ii
lsiness and the result will be that fl
ey will have to resort to the I
suance of warrants indorsed "not
id for want of funds" the interest P
'on which will run up to in the
ighborhood of from $4,000 to
O,O0O before any funds would be
ailable for their redemption,
lich would be not earlier than
O5.
The special session of 1898, which \
n the full twenty days, cost the
tie $4,000, but if the Legislature
ly met for two or three days, {
ended to the tax question and
journed, the expense would not
half of that amount, so it can [
readily seen that the special
sion would not only be the
ickest but also the most econom- ST
| remedy at hand. II II
N interviews upon the subject Gu
etofore, Governor Chamberlain, gr
hough be has expressed himself da
being opposed to the holding of an an
cial sessions unless it was abso- al
ely necessary, has said that he an
aid not issue a call for a session col col
ii be was first certain that this La
I'D be the better course to pursue Mi
the interest of the people and yes ys1
state, and since it is quite plain l., La
it is the cheaper course it is do,
te probable that the Governor Re
adopt it. i1T hnt