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
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------ 1
land
$ .
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V/.AI.U.
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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
------------------
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Trading Co
1
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Making New
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Each day finds an ever increasing number of satisfied customers happily wend
ing their way to our stores, choosing from our complete stocks of quality foods,
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Saving Price» Effective Saturday and Monday, Aug. 22, 24.
Sugar
20 ^9*
Milkcan^F^
Best cane graulated
MacMarr or Libby — Highest
quality — low price. Tall cans.
25c
BRAN FLAKES
or Rice Krispies — Kellogg’s —
summer breakfast foods
Package
PAROWAX
for sealing your jams
and jellies — Pkg.......
rt Bars
Mixed PICKLING SPICE
Schillings best grade
Package .................... —..
^^^P
HEINZ VINEGAR
White—
Q Bottles QP
Pints ............. £
J m OU
JELLY GLASSES
Complete with caps—
Dozen .............................
-g P
AOC
PINEAPPLE
Broken Slices—
No. 2*4 Cans..............................
Q
QQr»
^Cans Mrfî/V
CRACKERS
MALT
QI/
QQp
4W /2 tin Oi/C
LESLIES SALT
In the big package—
Plain or Iodized ...............................
2 pk8.8c
■
RINSO
25c
GOLDEN C SUGAR
Pounds
J C n
40 C
-g /"k
AvrC
POWDERED SUGAR
In bulk
9c
Puritan — A low price on
a popular brand ..................
Q for -g /"k
O AW
In Bulk
Ot /»
10c
CANDY BARS
and Gum—assort-
ed varieties ........
JAR CAPS
Ball, Kerr, Economy—
Dozen .........................
N. B. C. Toasted Whole Wheat Dainties— QP _
a delightfully flavored, crisp cracker, lb. JWtJV
LIFEBUOY SOAP
The health
Soap ........ ......
P
OV
2 '"25c
For Salads or Frying—Quart
TOILET PAPER
JAR RUBBERS
U. S. Red Double Lip
Dozen ...............................
RIPE OLIVES
Wesson or
Mazóla Oil
Waldorf — the brand everybody
knows—
Rolls
310c
Lindsay — Fancy Medium Size
Olives—
9-ounce cans
PICKLES 3
Libbys Fancy Dills — as cheap
as bulk. No. 1 picnic tins.
WAX PAPER
Lunch Wax Rolls—20 sheets to
each
roll
“Soaks Clothes Whiter.” Large
washing machine size package .......
19c
COFFEE
MACMARR COFFEE —Positively the best blend
that can be bought — a trial will
demonstrate the qiAlity.—Pound ............ ¿i*7C
ECONOMY COFFEE — A good coffee,
and look at the price—Pound
MARKET FEATURES
Hamburger, all beef lb. 12 ’Ac
lb. 17V2C
VEAL ROASTS
Salt Bacon, by the piece lb. 16c
GENUINE SPRING LAMB
QUALITY
SNAPPY SERVICE
100% SANITARY
Vernonia, Oregon
Few people know
where and when
4
to
drew the line In the
presence of •
table
groaninj with wonder
fully cooked rich foods.
For G m , Add
«nd that un<
I
rtu0y feeling ahcr pan
ts king of too
food, um
Armitage Gas Tablets
ARMITAGE DRUG CO
Vernenia,
Ore g ee
And Still
ing Gained