Daily capital journal. (Salem, Oregon) 1903-1919, 1913-07-28
SHERIFF IS UPHELD
IN TAX COLLECTION
Suit Of Oregon & California Railroad
Company Dismissed at Hearing on
Demurrer of Esch
COMPANY WANTED SHERIFF
TO ACCEPT PART OF TAXES
Wished to Deduct Special Road Taxes
and Court Holds Sheriff Was
Right in Refusing.

Holding that if the sheriff OF Marion
county were compelled to issue tax re-
ceipts for each classified property sub
eiet to taxation would result in an enof'
nous extra expense to the county and
would also require a small army of dep
utiee to keep the records straight,
Judge Galloway, of department number
two of the circuit court this morning
sustained the demurrer asking for a
dismissal of petition recently filed b.
the Oregon & California railroad COM
pany in which a writ Of mandamus
was asked compelling Sheriff Esch to
accept the petitioner tax money coz
ering the assessments on the company S
property in Marion county less the am
cunt assessed as special road tax.
1t is more than likely the railroad
company will appeal the judgment to
the higher courts, although no steps
were taken in that direction when
Judge Galloway rendered his decision
this morning.
Sheriff Esch Holds Out.
For the first time in the history Of
the state of Oregon, sheriff, as cou1-
ty tax collector, held out and refused
to accept a corporations s tax money n
part instead of the entire amount as
sessed, when Sheriff Esch several
weeks ago advised the representatives
of the Oregon & California railroad
company that he would not receive its
taxes unless the special road tax was
included. About every sheriff in the
state has been confronted with the
same identical question but, upon the
advice of the various district attorneys,
have given in to those who desired to
evade paying the special road tax on
the grounds that it was double taxa
ton. Sheriff Esch followed the direc
tions laid down to him by statute as
he read them, and notwithstanding be
was threatened with suit, absolutely re-
fused to accept the o. & G. R. R. Co,
taxes unless that corporation "come
through" with the special road tax.
Judge Galloway delivered an oral
opinion. He said that it would be the
height Of poor public polly for the tax
collector to issue separate receipts for
taxes for those who desired to take ad-
vantage of either the per cent on road,
school, state or county tax and that
such procedure would not only result
in big expense, but would throw the
tax collector s records in such shape
that it would require a great number of
additional reputies to properly conduct
the collection of taxes in this county.
Curative Act Prevails,
In the opinion of Judge Galloway,
the curative act which was passed by
the last legislature, which tended to
settle the question Of discrimination
between double taxation in the adop.
tion of the special road tax, is in force
at the present time and the intent of
the law is sufficient to remove any
grounds for reason to believe that
where a person is assessed for county,
state and school tax, the assessment of
a special road tax does not necessarily
result in double taxation.
Judge Galloway did not rely upon
this curative act alone, however, He
based a large portion of his opinion up
on the fact that to issue separate tax
receipts would result in a complicated
tax record the hiring of many add.
tional expense and unnecessary trouble
FOR the counties so affected,