Capital journal. (Salem, Or.) 1919-1980, 1920-07-08
Of Tax
For Schools Is
Placed on Court


provide Tor a school fund of $40 per
capita for each child of school age
in Marion county, is placed directly
upon the county court Of Marion
county and indirectly upon each
school district in the county, in an
opinion written by Justice Harris and
handed down by the Oregon supreme
court Tuesday. The county court is
held responsible for the suuatIon bv
its failure to give preference to the
school fund, mandatory levy. over
other levies of a discretionary nature.
The school districts ar, held Indirect
ly responsible for failure to note this
action on the part of the county
court and compel a compliance with
the principle which gives preference
to mandatory levies over discretion
airy levies.
Levy Mandatory
Justice Johns opinion was written
in connection with the dismissal of
the original proceeding in mandamus
instituted by the Salem school district
in an attempt to compel w. M Smith
county superintendent of schools to
apportion to the district it's full $40
per capita school fund as provided
for under the law of 1919. Inasmuch
as no such fund is available from
which the county school superintend-
ent can make such an appropriation
he can not be compelled by law to do
so Justice Johns holds in dismissing
the mandamus.
'Where the legislature has spe-
officially required the levy of any tax
by the county court for a definite
purpose the law is mandatory and
such tax must be levied" Justice
oJhns holds.
However, when the county court
is authorized, but not directed, to.
raise a tax for given purpose, such
levy is discretionary. The six per
cent limitation must be respected
and enforced and when the legisla-
ture has directed the levy of spe-
cial tax all taxes of that class should
first be levied and included within
the constitutional limitation The
levy of any discretionary tax within
the limitation specified, by any board
or county court, would be postponed
until all mandatory taxes have been
levied in full. That is to say, The
right Of any county court to levy and
collect a discretionary tax is subject
and inferior to the power of the leg
islature to direct the levy and collec-
ton of a mandatory tax.
School Tax First
GAS stated the levy of the SO per
capita tax was mandatory An exam
nation of the different statutes un-
der which the county court acted IN
making its primary levy shows that
in many instances the items were
not mandatory. but only discretion
ary. For this reason such levies should
have been postponed until the $40
per capita school tax was levied in
full"
Referring to other items in the
Marion county tax budget including
one item of $4,000 for market roads
and another of s156,7S463 for i'm
maintenance and con-
struction of roads, bridges. ferries, etc
Justice John continues:
"A lllC iCSfoidIuIc mas thAh-
powered the county court to make a
levy for such purposes it has never
it to do so, but has simply
vested such discretionary power in
the county court. Whatever may be
said in favor of good roads it was
never the purpose or intent of the
gislature that county roads should I
be constructed and maintained at the
expense of the public schools
Inasmuch as the tax has already
been largely collected and apportion-
I'd among the various funds for
which levied the difficulty of a re-
adjustment of the budget in order to
solve the problem for the Marion
school districts is regarded as
l difficult one. 1t is estimated how
ever, that a suit in equity may be
instituted in an effort to compel the
diversion of funds from discretion 1
lry Ievies to the school fund as n
levy.