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About Vernonia eagle. (Vernonia, Or.) 1922-1974 | View Entire Issue (Aug. 21, 1931)
VERNONIA EAGLE, VERNONIA, OREGON FRIDAY, AUGUST 21, 1931 PAGE THREE ■■■ reference to levying taxes, we are ing the tax void and enjoining its some all of them and there is no Text of Supreme Court convinced that it was not the in collection. The decree of the way open for them to be reim bursed by the county. tention of the legislature to pro lower court is affirmed.” Columbia Informant. The opinion. The Informant un vide for road districts a method Decision on Dist. 9 Tax of levying taxes different from derstands, was written by Justice Quality — paper, the best work CANDLE IN THE WILDERNESS Salale of tluifòcginnvnf A----- -1 ------ 1 land $ . \ V/.AI.U. X St.n.viCfc. ¿y IRVING~BAGH ELLE R I'“1”” Wcertler i Those of our subscribers who take any one of the Columbia county newspapers know that the Oregon Supreme Court upheld Judge Howard Zimmerman’s de cision which declared invalid the Special Road Tax levied in Road District 9 in November 1929 but we believe it will be of interest to them to read portions of the decision. .It will be recalled that at a road meeting held in ’November, Peter Bergerson then road patrol man of district 9, submitted a budget which called for an ex penditure of $40,000. A 10 mill tax was voted which would raise $43,563.50. In addition to this there was a surplus to the credit of the district amounting to $14,000. Action of the meeting was at tacked by the Clark and Wilson Lumber company, McPherson Timber company, E. G. McPher- son corporation and the United Railways who sought to enjoin Oscar G. Weed, sheriff, from col lecting the tax alleging that it was illegal, principally on the grounds that the tax was not voted in dollars and cents instead of mills. They alleged, also, that the county court, Judge John Philips, Commissioner T. B. Mills and Commissioner, “wholly failed to approve such sum in dollars and cents.” Judge Zimmerman heard argu ments of plaintiff’s counsel, Ralph H. King, and of District Attor ney John L. Foote who appeared for the county. He promptly rendered a decision declaring the special tax invalid and the county appealed to the supreme court. Excerpts from the decision fol low and should be of guidance to tax levying bodies. “The vital question is whether it was essential to the validity Of the tax that the levy be made in dollars and cents and not in terms of millage. Respondents in sustaining the decree of the lower court that the tax is void, rely upon section 69-605, Oregon Code 1930, which provides that: that prescribed for other tax levy Harry Belt, Justice Bean, Brown ing bodies. We conclude that the and Campbell concurring. public corporation authorized to trial court was right in entering A number of taxpayers in Dis- levy a tax to notify in writing a decree of a complaint, declar- trict 9 paid their first half taxes. the county assessor and the county clerk of the county wherein the school district, town, city or put lie corporation is situated of the tax levy made by it, that is to say of the amount of money to be raised by taxation.’’ “It is clearly within the prov- ince of the legislature to deter- mine the mode or method of levy ing a road tax, and when so pro vided, such procedure must be strictly observed. A statutory provision relating to a tax levy, the object of which is the protec tion of the taxpayer and a safe guard agains excessive levies, is mandatory.” The supreme court then makes a comment on a mandatory and directory requirements then states, “In reference to the statu tory requirement that the tax levy be made in dollars and cents, the legislature might well have had in mind that a taxpayer, in voting upon a proposed levy, would better comprehend the con sequences of his act if the am ount to be expended for road pur poses were thus expressed. If Mr. Citizen is called upon to vote upon a levy of $10,000 for road purposes, there can be no doubt about the matter, but, if a vote is cast for a certain millage, the amount of money to be raised is uncertain in the mind of the voter upless he has definite know ledge of the valuation of the pro perty upon which the levy in made.” Quoting from section 44-1506, Oregon Code, 1930, “we note the significant language,” the court continues. William was nsked to take Miss ♦he rest of us. He Is a son of trade to dlnuer. His seat was next Sir Edward Brade.” “A great statesman I One of the lers. All sto-id with bowed heads rhlle Mr. Endicott made a long king’s opposers In the parliament. rayer. William found another new A speech of his helped to make 'orld In the eyes of the young me a rebel.” “Strange!’’ she exclaimed thought Idy. They were brown, gentle “The same wind blew us yes. Her abundant hair was fully. over the sea—my grandfather was rown. The skin on her shapely In part the cause of your coming ice was fair but filled with giow- .g vitality, her mouth charmingly as well as mine.” “Perhaps It’s destiny. Who irved. her teeth perfect. It was lid by one who knew her at that knows ?” She turned toward him and me and whose words are now on scord: “I have met the ‘Lady Bess’ smiled, saying: “I wonder.” Quick ly she asked: “Do you like this s she Is called. She has every race of form and feature. Yet new world?” “One needs help In the task of ter charm Is In something beneath t all. radiating from her coun liking It,” he answered. “I begin to have a hopeful feeling." tenance, artful and yet artless. It “Oh, you will be running away Is a something very lovely that comes of her blood and breeding soon. Here they blame one for be and her frank good nature. The ing young. They want you to light In her smile Is like the sugges hurry up and grow old nnd solemn tive glow of certain flowers not and (now she whispered) get your soul saved. There’s little amuse easy to explain.” It Is no wonder, one wonld say. ment. Many think It’s wicked to that the young man was Impressed be merry. One must never forget by her. and the more because he death and go to all the funerals. I had come out of great hnrdshlp to wish that Ood were not so easily a crude wilderness. The young offended here. He’s more Indulgent lady was in a merry mood not like In England.” The wine had been poured when that of the older folk at the table. The latter began at once to discuss Doctor Cotton arose and said: “I the vexed problem: should the know that the vain drinking of one cross be cut out of the king’s col to another Is to some an offense, ors? All agreed with Mr. Endi but I have no vain purpose In pro cott that It was a symbol of an posing the health, prosperity and cient Old-world superstition out of contentment In our land of two place In the New world. Still many young men lately arrived here, were of the mind of Mr. Winthrop namely, William Ile.vdon and Rob that the colony should be careful ert Heathers, both of families not to offend the king. The gov which I knew and loved In Lincoln They passed through a ernor quoted Roger Williams, of shire. tthe church nt Saleth. whereat the mighty storm In which their ship was well-nigh foundered in the sea old Hon. Endicott, growled: “— the county assessor (after and In which I am told, though not “There Is one respect In which I by receiving from the county clerk that William saved the life can agree with that man of rash of him, the well-beloved, famous Puri a certified copy of the minutes and lamentable apostasies.” tan Capt. John Huddleston—a life of the road district meeting- They spoke also of the grow worth saving, ns many have rea ing fortifications which were to de son to know. who shall thereupon compute Like a well-bred fend them against the threat of English gentlemen he will of and extend the levy therefor on the archbishop of Canterbury to course disclaim all credit for this the assessment roll for the year, take charge of them. noble doing, but I wish him to rise the same as other taxes are ex While this talk engaged the oth and greet us after the toast is tended.” ers William and the girl gave drunk.” thought to things of an Interest lim “All counties, cities, school dis All clapped their hands nnd “ After consideration of the var ited to themselves. arose and drank the toast. William tricts and other corporations "Tell me of dear old England." then said, with a remarkable grace ious sections of the statute with which are vested with the pow «he urged. “What were you doing of manner: "I have been trying to there?” er of levying a tax shall make forget tliat little incident of the “School, mostly. For a time 1 storm of which the beloved doctor their total levy in dollars and was a page to the earl of Lincoln.” cents and not otherwise and “A page! What did you have has spoken. I am sure that any o' shall so report the levy to the to dor you would reach out a hand to one county assessor and county “I was In training to he a squire in trouble, Timt I shall ever be and finally a knight. I waited on ready to do. But I would not have clerk at the time and in the my master and mistress, attended you overestimate me. You will manner provided in section 69- In the chase. Served the lady In find me a poor hero but. I hope, a hay 604 —” her bower. Was much Instructed good citizen. 1 thank the doctor --------- GRAIN --------- by the chaplain, the lady and her and each and all of you for these Turning to section 69-604, we damsels. Offered the first glass of welcome good wishes.’* -------------------------FEED find it is therein provided that: wine to my master and the guests. In making Ills acknowledgments Waited at dinner, helped with the Robert said: “We were shaken up PHONE 681 “It shall be the duty of every dishes. served the napkin nnd ewer. like dice in a box and had to pump school district, and each incor I could be a great help tn your for our lives on that ship. I’m porated town and city and each house.” pumping now and as scared as I She looked In his eyes was then. I’m sinking with em swered with a smile, the barrassment and gratitude. The which was long In his memory, “I hold Is full. A pailful Is enough think that I will engage you and for a sample, so I say thank you.” C. BRUCE mainly to serve the lady with com These two speeches illustrate Agency for Wholesale and Retail pliments.” the differing methods of the young McCormick-Deering ”My friend Robert was another men. LUMBER page in the great house. High ------- TRACTORS ----- (Continued Next Week) prices and repeated levies of the Vernonia, Oregon king reduced the fortune of our pa Eagle classifieds get results. tron so that he had to cut down his household. We went home. Our fathers were In hard times. It was necessary to put money In our purses. We began to hate tyranny. We became rebels and fled from England, and here we are.” “So It was with mv father and FOR ------------------ Vernonia Trading Co 1 Bread that’s Better Everybody NOT MERELY “JUST AS GOOD” Is Made in Vernonia In tempting varieties, at low prices AT YOUR GROCER S. VERNONIA BAKERY manship, and guaranteed to please you is what the Vernonia Eagle stands for in printing. Try us. Eagle classifieds will pay you. 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