Daily capital journal. (Salem, Oregon) 1903-1919, 1910-06-27

deemed to occupy, the assessor may
become confused or uncertain upon
this point, but in the face of the Ian
guage of the law it cannot be fairly
denied that the intent of the law
was and is, to require assessment
and payment Of taxes upon certain
classes Of property belonging to re-
llgious organizations. What the
valuation of such property subject to
taxation Is, throughout the state, we
have no figures to show, but know
ing what 1t is in some instances, the
+, conclusion is that the valuation Of
such assessable property is very con-
siderable. The question as to whether
or not the taxing of such property is
unjust, or the law is a good law or
bad law, cuts no figure with the
assessor in complying with the law
in the performance of his duties.
There is no authority vested in
the assessor or the County Court
under the law to exempt any class
of property other than that which
the law specifically exempts, and the
principal of equal and uniform taxa
ton as written in che constitution
and the statute, demands that one
and the same rule be applied
throughout the state, otherwise some
counties will place such property
upon the roll, others will not. The
law exempts all houses of public
worship and the lots upon which
they are situated and the pews or
slips and furniture therein, but any
part of any building being house
OF public worship, which shall be
kept or used as a store or shop, or
for any other purpose, shall be taxed
upon the cash valuation thereof.
What the law specifically exempts
is, all houses used for public wor-
ship, not the house the minister oc-
cupies, nor the sheds or stables in
which he may keep his chickens,
COWS or horses. The pews or slips
and furniture within house devoted
to public worship are exempt, but
not the chairs, pianos, sofas, etc.
within the parsonage. The lots upon
which house used for public wor-
ship is situated are exempt, but not
the ten or one hundred acre tract
OF which the lot or lots may be a
part, and any part of any building
being used as house of public wor-
ship shall be kept or used as store
or shop for any other purpose ex-
cept public worship or for schools
shall be taxed upon the cash valua.
tion thereof.
Likely, generally speaking, where
the tax upon an assessed valuation
of q parsonage is abated, the act
operates as an abatement of the tax
upon the personal property Of the
minister or other occupant of the
parsonage. There is no law exempt
ing the property of ministers from
taxation and they should pay taxes
as other people pay upon like prop
erty.
The Supreme Court says: "a
building owned by charitable insti-
tuition only a part of which is oc-
cupled for the purposes Of the insti-
tuition, is not exempt though the
revenues derived from the use of the
remainder of the building are devot'
ed to the objects of the institution,
The test of the exemption is the use
Of the property itself, and not the
application of the income derived
from It," In reviewing the question
OF the taxation of the parsonage be-,
longing to a church, the Attorney
General says; Upon this question,
the case of Hibernian Benevolent
Society VS., Kelly, 2s Oregon 173,
1913, discusses the use. of property
belonging to a charitable institution,
which is not actually occupied for
the purpose Of the institution, and at
page 1876 the court says; Thus 1t Is
utAu lhdk laws NANiAbhiAb AANAA NNfAe
tion houses of religious worship or
buildings erected and used for re-
ligious purposes etc, do not exempt
a parsonage erected by a religious
society for the use or It's minister,
although occupied by him free of
rent and built on grounds which
would otherwise be exempt. "
(Other cases are also cited
Therefore, in compliance with the
law, assessors are instructed to as
or not except such property as is by
sess all property whether belonging
to religious or charitable institutions
law specifically exempt,
Very truly yours,
BOARD OF STATE TAX CoMMIs-
SloNERs.
BY ]. b. Eaton, Commissioned
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