The evening herald. (Klamath Falls, Or.) 1906-1942, 1913-02-27

:
, county taxss viii the county eosss
nut 10 sheriff shall receive . large
J amount OF county orders tAaA ~
amosat Of county tazss b hh eoua
Ity."
THIS section ee Hill's Ce1s val
} amended By the legislature b 1901
by number. 10 sseh ~ ssssas thsi
ssctioa s7ss a ansadsd h silsat q
TO payment Of saxss h gold saA siivss
eoin flaws Of 1891. .. a>s). asd %
far - ] have bssa able 10 liscovss
the legislature Of 1901 aid cot saaei
any 'aw In relation 10 the payment Of
taxss In gold aad silver eoia until
1907. when the ssv ~ hsrsin set out
was enacted.
Il viii bs noted. however. that Bee.
ssso Of Hill's Code. which vas enact
Cd In isst. roads ~ foliovs;
IAN taxss levied II this state. By
the authority Of the state. or . nsni.
cipal corporation thsssia. upca ssy
psrson or property IL this state. shall
b collected Aad paid In gold and eli.
YER coin Of the Uaitsd States. ana Dot
otherwise. asd Tie treasurer es each
county shall transmit 10 The eeses
tssasussr. at the time prescribed hy
isv. In each asd every year. The
amount of the taxss. cs al dssesip-
tioa o. kin1s. vAich nay sessus h
such county. II the soll sal silvss
se1a - ~ ualss1 oeasa. - ~
Otherwise"
Laws Of 1854. Hiils Code. ssso. ..
. Q. Code. 0se. 3is7.
This ssctioa Of Hllis Code appears
IN the BslliAsss . Cotton Code a
Section sis7 thereof. and ALTHOUGH
the session laws Of the state DO not
disclose that the same has ever been
repealed or amended. II does not aay-
whore appear In Lords Oregon Laus.
nor 10 thsrs any sxplanstioa Of IL sb-
ssuca
10 addition TO the statutory psovi-
s'ons above quoted. We ind the Quss-
tion directly passsd upou By our su-
prsms court. II the case Of whissaksr
". Haley. . Or. las. IN whieh esss.
The PLAINTIFF tsadsss1 70 shs shesi9
In payment Of their taxss (ssats.
county and schooll U. 9. tssasssy
notes. which II that time. 1855, were
much below par 10 the monsy market.
and when the shsrta refused 10 sc.
cept them IN payment Of such ssxss
PLAINTIFF. ~ 10 the case q bar. susd
out an alternative writ Of msudsnus
TO compel the sheriff to accept such !
treasury notes 10 payment OF thsir |
tsxss. and to Issue The proper rseslpt |
therefor.
II deciding the question Judge VIII
son says:
I'VE dad still the sans psevis,o..
tsxesptins that Of Bee. ~ sxistins IN
The present law; twice distipctiy ~
anisins the county treasurer "a .av
put the arst neasys collected on 49, /
me state tax u sold aad silver eoia /
ana 70 fss - concerns this eaae ~
may treat sll the tasss usssses1 -
'tass taxes. These provisloae noee
''ess'y require such tazes 70 COM |,
'n.o the county treasures IN cola
'h'y; Saee out Of the arst Of that (
money and IN the same kinA - r.. L
'e'vsd' ths couaty trsasursrs must
'ay gold and silver coin 70 the 800 I
reasurss."
THIS dscision appears 70 have ~. Z
No attitude Of oss supreme eourt
,om . a.ss uasil 1897. whsu The ease d
! Nosshsp ~. Hoyt - Or. SSI. vas
.ee'esd. Justies \. Z. Bsas. speat. ID
- :. .os ne court. and II this epislop
- aaa the following laasvsre: q
NOW shs seasssi scheme of -.
ess'ns anA' collecting tases - ~. d
'a.s csseess The sslatloa q Sesso,
~ 49,. ',s1'ses :. e ossvesn The county aas !
.a'e Ior she amount Of state rsveaus b
pporsionsd 70 the eounsy, @ thst 4 ;
.'omes liability against the ee... T
=. u =. corporate capacity. paysSis
!. 2, .ns tuads sessivsd to- eouersi
~ 49, u. sos sssss ~ county pur.
y. 49, ..e sans = say ether ebiis.
'os' y Aaa. 81 tazss isvisl iee slsHe
saV psspeses. whsa eolles1e1