Capital journal. (Salem, Or.) 1919-1980, 1921-09-19
EXCESS
TAX LEVY
INVALID
Polk County Court Is
Ordered to Pay Back
Money In Excess of
6 Percent Limit

Dallas, Or, Sept. 19.-The suit
Instituted by U. S. Grant ct al VS..
Polk county court demanding a
refund OF taxes as the county
court had exceeded the per cent
limit when fixing the amount OF
taxes to be levied, was held Sat-
urday, September 10, In the cir
cult court At the same time a
mandamus proceeding against
County School Superintendent
Josiah Wills demanding that he
refund taxes to 7. ]. Cherrington
out OF the county high school
fund was also instituted and
heard The court did not give any
decision at that time, saying ne
desired time to look into the mat
ter, but was OF the opinion that
only the suit by U. s. Grant ct al
could be decided at this time.
The suits above mentioned were
Instituted by parties wholly for the
purpose to determine the legality
OF the excessive taxes collected, as
to its legality. They also argued
that the court should say from
what funds it should be taken
when 1t was refunded, IL such was
the decree of the court. Judge il.
H. Belt returned from Portland
last Saturday, where he had been
holding court to assist with the
crowded docket, and upon his re-
turn gave the following decision:
In view of the admission OF
counsel for defendant that the
payment OF taxes by plaintiffs to
defendant was involuntary and
that the same was in excess of the
s per cent limitation as provided
in section ii and article II OF the
constitution Of Oregon, there re-
mains only for the court to say
that the plaintiffs are entitled to
judgment against the county for
the amount OF such excessive taxes
paid as alleged in their complaint.
The question as to out of what
fund this excessive tax should be |
repair Is, in my opinion, not be-
for the court for decision in the
instant case. The plaintiffs are
not SO much concerned with the
question as to what fund the coun-
ty will look to for means to re-
imburse them as they are that
they be paid back that amount Of
money to which the county is not
entitled. When the plaintiffs paid
their taxes to the county, they had
no control over the manner of. its
distribution and they are not, in
my opinion, in any position to say
to the county that "you should
pay us" out Of any particular
fund.
This means that the sheriff will
have, to refund the over-paid tax
es.
The county court is having q
little difficulty at this time in
the expenses of the coun-
tyARs the expenses have been ex-
high, due to so much
road work and the people having
been rather dilatory in paying IN
their taxes causes some grief. The
tax rolls for Polk county for the
1920 taxes is s556,877.63 and up
to September there had been
only $302.529.7s collected, which
Is small amount over one-half.
The sheriff relates that there are
more people that paid one-half OF
their taxes this year than in any
previous. Over 5000 receipts have
been made by the tax collector,
and a greater number are for one
half payments, while many of the
heavy tax payers have not paid
any taxes yet. In previous years
by the first Of September three
of all the taxes have been
paid. In order to meet the needs
II the county. the county court has
been transferring money from the
special road district No. 7 to the
general fund and from the motor
vehicle fund TO the general fund.
Also from the Dallas-Salemr road
lund to the general fund. trans
in all about $1,000, but
I Is hoped by the time the court
meets in October sufficient taxes
will be collected to meet the needs
the juggling OF funds.
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