Daily capital journal. (Salem, Oregon) 1903-1919, 1915-09-17
Statement of Legal Rights

tion of western lands.
Statement Of Legal Rights.
BY George NJ. Brown, Attorney General.
(l) A state has no power to tax the
property of the United States within its
borders.
(2) All of the public domain with
In the state remains exempt from taxa.
tion, except so far as the United States
has voluntarily parted with its title to
the same, which act of segregation is
ordinarily evidenced by the issue of a
patent.
(3) Statutes, as well as constitutional
provisions, exempting property from
taxation are to be strictly construed.
(4) 1t is a presumption of law that
property is taxable.
(5) 1t is the land itself with which
the state is concerned in taxing and
does not look to the covenants contained
in the conveyance.
(G) A proceeding TO assess and collect
taxes upon land in Oregon is a pro-
I ceeding in rem.
(7) The power of taxation is a SOW
ereign right belonging to the state in
its sovereign capacity.
(S) The value of the land for the pur-
pose of assessment is independent of
any encumbrance, embarrassment, claim,
| lien or liability attached to the title of
the property, or covenant contained in
the conveyance, 'or any other condition
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property.
(9) Value for taxation means the
actual Judgment of the public as ex-
pressed in the price which someone will
pay for the land. 1t has also been
stated as the highest price that a normal
purchaser, not under peculiar compunc-
tion, will pay at that time to get that
thing.
(10) The fact that the lands subse-
quently acquired a value in excess of
limitation imposed for sale would not
change the character or legal effect of
the conveyance
The Night Session.
The principal element of interest out
side of the set speeches that were de-
livered at the night session of the con
ference, was the verbal tiff between
Lafferty and Senator Day, of Multi
nomah county. 1t nad already been de-
cided that in the appointment of the
resolutions committee each of the coun-
ties in which railroad lands were To-
Gated should have one representative.
Five were to be named from the state
at large and two. were to be named to
represent the Farmers union and the
+O..C. Land Grant enforcement associ-
alton. Lai'ferty maintained that the
delegates at large should be appointed
from counties not having representa-
tion on the committee and the contro-
versy arose when the chairman appoint
ed three delegates to serve on the reso-
lutiOns committee who were from coun-
ties having railroad lands within their
borders.
The shorthand notes and the written
motion which carried giving the chair
man to appoint the members of the
committee appeared to sustain the
chair.
The following were named to serve G
the resolutions committee.
Benton county, W. p. Lafferty;
Clackamas, w. A. Dimick; Clatsop coun-
ty not represented; Columbia county, A.
l.. Clark; Coos county. Hugh McLain;
Curry connty, S. p. Pierce; Douglas
county, Robert +. Smith; Jackson coun-
ty, w. c. Lefever; Josephine county, II.
l.. Gilkey; Klamath county, Guy Kuy-
] kendall; Lane county, l., +. Bean; Lin
coln county, H. NJ. Davis; Linn c0uty,
Judge II. II. Hewitt; Marion county,
Judge c. L. McNary; Multnomah coun-
tv R. G. Calvert; Polk comfy, c. L.
Hawley; TllamoolS county, G. B. Me
Leod; Washington county, r. n. Bar
ret; Yamhill county, Jesse Edwards;
Grange Farmers Union, G.. f. Spence;
Labor Federation, +. j. Stack; at large,
Roy Rtner, Umatila county; E. +.
Kiddle, Union county; ]. N. Day, Multi
r'onah county; w. W. Cardwell, Doug
las county; +. V. Carter, Jackson coun-
ty.
Ex-senator Fulton Speaks.
''T take the position that the proper
construction of the supreme court de-
cision is that title under the grants is
vested in the railroad company and that
( the provisions do not constitute con-
dition subsequent, but simply COW
enant, and while compliance with pro-
vision will be enforced their violation
affords no ground for forfeiting the
grant, said Former Senator Fulton in
. his address last night. "That being
true. the title to the lands has passed
from the United States and the lands
have become a part Of the great mass
Of property within the state subject to
taxation and available for the state s
industrial and commercial development,
and II is not in the power of the gen
eral government to cause these lands to
be returned to the public domain.
"'The lands once having become pri-