Daily capital journal. (Salem, Oregon) 1903-1919, 1912-01-01
Marion County W WOOdbnrn her'
camille Co., Marion County.


burn Mercantile company, corpora
ton respondent. Appeal from the
circuit court for Marion county. Hon.
Geo. II. Burnett, Judge. Argued and
submitted December 10, 1911. W. G..
Wlnslow John H. McNary and W..
c. Wlnslow on the briefO for appel
liant Thomas Brown carson K
Brown on the brief for respondent
Moore, J. Affirmed.
This is an action to recover delin-
uuent taxes. The cause being at 's-
sue was tried without a jury and
from the testimony given findings Of
fact were made substantially con-
formable to the aYerments Of the
complaint and to the effect that on
March 1908, the defendant was a
private corporation engaged in busi-
ness in Marion county; that all the
property it then owned or held heret-
/ In consisted OF merchandise, money
note and accounts which were valued
at s10,250 by the assessor who made
an entry Of the estimate and a de-
scription of the property in the as
sessment roll; that such schedule
was duly returned to the county
clerk and the appraisement so made
by the board of equalization; that
based on such valuation certain taxes
were levied for various purposes
upon the personal property mentioned
and the items thereof entered on the
tax roll; that about January 10,
1909, the board Of directors of the
defendant divided all its property
among its stockholders, receiving
from them a surrender Of their re-
spective shares of stock, but no pro-
vision was made by the corporation
for discharging the taxes referred to,
no part of which has been paid; that
a warrant for the collection Of the
taxes so levied was attached to the
roll February /, 1909; and that pur-
suant to such command the tax col
lector, after due and diligent search
and inquiry was unable to find any
property in the county belonging to
the defendant.
Based on these findings, the court
deducted the conclusion Of law that
the complaint did not state facts suf-
ficient to constitute a cause of ac-
tlon, and that the action should be
dismissed. A Judgment having been
rendered in accordance Herewith the
plaintiff appeals.
Moore, j. Are the conclusions OF
law thus made deducible from the
findings Of fact Is the question to be
determined This inquiry makes a
consideration Of whether or not our
statute permits the maintenance Of
an action to recover a delinquent tax
levied on personal property. Atten-
ton will be attracted to the enact
ment governing the proceedings IN
such cases.
All property liable to taxation Is
required to be assessed to the per
son or corporation owning 1t at
o'clock a. m. on the first of March
of each year. L. o. L. Sec. 1886
When a tax levied on personal prop.
erty becomes delinquent, 1t is the
duty of the tax collector to seize anC
sell, in the manner prescribed sufii
cient of the tax payers goods anC
chattels, II they can be found in thC
county, to satisfy the demand. II
in the opinion Of the tax collector, i
becomes necessary to charge the tal
on personal property against real es
tate in order that such tax may bt
collected, he is required to selec
some particular tract OF land owned
by the person or corporations owinl
the personal property tax, and t
note upon the tax roll, opposite thu
description of such tract, the tax OF
the personal property, whereupoI
such tax becomes a charge agains
the real estate and is to be enforced
in case of delinquency, in the samt
manner as other real property liens
Id Sec. 1888. All taxes levied upor
real property, including taxes on per
sonal property that have beer
charged against real estate constitute
liens upon real property Id. Sec
1884. The lien thus declared may b,
foreclosed in a suit instituted for tina
purpose and the land subject there
to sold pursuant to decree. Id
Sec, 1886 II the premises are no
redeemed from the sale deed to tn,
real property must be executed Il
the purchaser Id. Sec. 1902.
The foregoing provisions are
brief summary Of the mode pre-
scribed for the collection of the rata
BILE portion levied by authority o
law upon property to maintain tn,
power of the state and to enable II t
discharge Is various functions. NJ
lien is impressed by our statute upoT
personal property and If an owner
thereof remove 1t to another COUNTY
or otherwise dispose of 1t before hi,
goods and chattels are seized for tn,
payment Of delinquent taxes levie,
upon that class OF property. and h,
has no real estate in the COUNTY
against which such taxes can b,
made lien, and no action can b,
maintained against him to recove,
the taxes the county levying them |.
remediless and he is not bearing hi!
share Of the public burden No enact
ment OF this state expressly author
ICES the bringing Of an action in sucl
a case.
When the levying of a tax is pre
scrloed by law, but no provision I,
made for collecting the burden thu,
imposed, II may reasonably be in
terred that the legislature intended
that legal remedies, available in or
binary civil actions, might be in
Voked for enforcing the payment. ST
100 when law places upon property
a lien, as security for the payment O.
a tax, but the enactment contains n,
regalation for barring the equity o.
redemption, It may fairly be de
duced that a suit Is malntalnable :,
toreclose the charge enioined
Cooley Tax (Sd. ed.l IL. This rnI,
OF construction is probably based ~
the doctrine that when a right /,
conferred by statute a further privi
iege is also impliedly granted with
out which the right itself vould y,