fQ
?n
E'OIj. 5.
"THJG PEOPLE'S PAPER."
SAIiEM, OREGON, TUESDAY, JANUARY 12, 1892.
"TO-DAY'S NEWS TO-DAY."
NQ. 9.
EVENING CAPITAL JOURNAL
.a
PnP
a us
iSOM
FOE THE NEXT TEN DAYS AT THE 11ACKET STORE,
161 Commercial Street. EC . F OSBURN,
-OF-
N AND BOYS CLOTHING.
20lBovs' Satinet Overcoats with capes ases 4 to 9 $ 4 00
25fMens' Long Blue Chinchilla Ulsters 8 00
JXfflens' Fine Mackintoshes $9 and 12 00
.5JMBoys' Knee Suits Cottonade age 4 to 10. . 1 00
tJfM" " " Jeans " " " .. 1 25
2ofVfens' Cottonade Suits, all
Sole agents for Kerrs ix
, setsr-warranted. M. C. & Co.'s Kid Gloves Avarranted.
mirrnr Amnwrrrmn
larritt & M
-SUCCESSORS TO-
WELLER BROS.
HEAD QUARTERS FOR RED STAR
fflPLfl ID FANCY GROCERIES
At the old Stand, next
DINING-
Fancy Rockers
AND
ODD PIECES,
Solid comfort in every one.
i I BURBH k
SOMETHING NEW!
AT THE
Pioneer Grocery Store-
(Established In 1857.)
Having done n largo credit business, for the last 31 years, and, as
times have changed, making it necessary to sell groceries at a very low
margin, I propose to adopt a new plan, commencing on January 1, 1892,
and sell for
CASH: OX-T2L.3T,
AT BEDROCK PRICES.
NO MORE CREDIT,
A general slaughter on crockr ry, imported china ware, glassware,
lamps, etc. As I have an Iruuieuse stock of this line to arrive In March
and April, I am compelled to make room by cloning out the present stock
Now Is the time for the ladles to replenish their houses In this line, m Idle
they can get bargains.
Ail knowing themselves indebted to me are requested to call aud set
tle on the first of the year.
JOHN G. WRIGHT,
227 and 229 Commercial St.
EADY FO
PATTON'S State Street Book
Displays this morning, an ologaut line of
blasts
Memorandums, Receipts, Notes, Excelsior Diaries for 1892. Tnks, Mucilages and
OFFICE EQUIPMENTS GENERALLY.
You will save money by selecting from this immense stock.
onr
5 I
UU1 E II
rH b u
OF ALL ALBUMS, TOILET SETS, TOYS, ETC.
H
V
VHP!- fcSSSESS
tUIL
j-izes G 00
Cord Cotton, R & G Cor-
fin oprra nrnTTfti?.
5 BLOCK.
clntire
1Er&ZJ&.3?m
door to Post Office.
CHAIRS
SOI.
IOCLi a
rsOffuiar
BARGAINS
jja AAHf Wf fife hi K3y v B V ad
for Bnfants
" Oai'orla Is so well adapted to children that
I recommend It as superior to any prescription
known to me." H. A. Archih, M. D.,
Ill Bo. Oxford St, Brooklyn, K. T.
"The use of ' Castorla ' is so universal and
its merits so well known that It seems a work
of supererogation to endorse it. Few are the
Intelligent families who do not keep Castorla
within easy reach "
Carlos HAivrrc, t. D ,
New York City.
Lata Pastor Bloomlugdalo Reformed Church.
Toe Centaur
Churchill Sash, Door & Manufacturing Co.
Sasli, Doors, Bliuds & Mouldings, Taming & Scroll Sawing.
House Finishing made to order.
Hew DRY KILN, by wbloh we can always keep a full supply of seasoned stock of all
kinds. Agricultural Works, Corner of Trade and Hlgn streets, Salem, Oregon.
IL'JE&Jlk.
Sash, and Door Factory
Front Street, Salem, Oregon.
The best class of work in our line at prices to compete
with the lowest. Only the best material used.
Salem Truck & Dray
lem Iron works. Drays and trucks may be foundlthroughout the day at
tha corner of State and Commercial street.
B. F. DRAKE, Proprietor. T- G. PERKINS, General Superintendent.
SALEM IRON WORKS,
SALBM, -.--.. ORBOON
Manufactures STEAM ENQINEH, Mill OutflU, Water Wheel Governor. Fruit
Drying Outfit, 'I roctlou hnglnes. Cresting, tta Kurm machinery mado and repaired.
General noenta and manufacturers of the celebrated Wahlstroin Patent Middlings
rurlrler and Heels. Farm machinery made nnd repaired.
EMOVED !
an enlarged stock and is offering hla customers, old and new, greater
bargains than ever. .Repairing a specialty.
BREWSTER
Flour, Feed, Hay, Straw and Barley Ciiop.
LOWEST PRICES AND FREE
91 COURT STREET.
Barr ft Petal ,
2-17 Commercial street, Salem. Garden Hose nnd Lawn Sprinklers.
A complete lino of Stoves and Tinware, Tin roofing and plumbing a
seecialty. Estimates for Tinning and Plumbing Furnished.
MUSICAL
Store
Price
and Children.
Cantoria cures Colic, Constipation,
Sour Stomach, Diarrhoea. Eructation,
Kills Worms, gives sleep and promotes &
cestlon,
Without Injurious medication.
For several years I haro recommended
your ' Castorla, ' and shall always continue to
do so as it baa invariably produced beneficial
results."
Edwin F. Pardsb. M, D.,
" Tho Winthrop," 123th Street and Tth Are,,
Hew Tork City.
Coutanv, 77 Mumux Stbkkt, New York.
Co.
DRAYS AND TRUCKS
ulways ready for orders.
Sell and deliver wood,
hay, coal aud lumber. Of
fice State St.. onnoslte Ha.
O. a. GIVEN, THE CASH SHOE
Dealer has removed to 289 Com
mercial street, one door north of
Gilbert & Patterson, whero be bus
& WHITE.
DELIVEYR
Plumbers and Tinners,
PIANOS, ORGANS,
-AND
MERCHANDISE.
P. H. EAST0N & CO.,
310 Commercial St; Salem,
Muolo furnished for ball, reception, etc.
II LIOSTAW
Remarks of Hon. L. Bilyca
Before the Stato Board.
WHO MAKE THE ANNUAL TAX LEVY
An Exhnustivo Legal lloviow to
Sustain tho Stato Bonnl of
Equalization.
CAUSE OF EQUALTAXATION VICTORIOUS
The Conspiracy of the Tax Dodg
ers Overthrown-The Will of
the People Should be
Preserved.
(Sneclnl Htenoernnhlo Itcttort lo Tins
Capital Jouunal..)
Mr. J311yeu said: Mr. Chuirman,
gentlemen of the bourd, I appear bo-
fore this board in behalf of the state
board of equalization, nnd as a tax
payer and specially in behalf of the
county of Lane at tho particular re
quest of tho county board of that
county, to discuss before this board,
by your permission, tho -questions
that I understand are now under
consideration by the board. I under
stand that parties who have ap
peared before this board, represented
by attorneys, claimed and now claim
that this board is discharging its
duties as a tax commission In com
puting nnd levying the taxes for
state purposes shall follow tho
statute, or the section of tho statute
2780 of Hill's Code and canuot,
under the law, consider or base
their levy or estimate upon the
assessment as equalized by the
state board of equalization. la that
the question before you? "It is."
I desire to state to the board be
fore entering into the discussion of
the questions Involved that I shall
approach the quesllou with caution,
mid bhull discuss the legal questions
involved In tho mutter, not us an
attorney appearing for u client, but
utidortuke to give my construction
aud understanding of the law as It Is
on the statute books. In order that
wo may understand the intent aud
meaning of the law which created
tho state board of equalization it
may bo well at the onset to lay down
a few fundamental propositions of
law. I take it that tho two ques
tions involved In this controversy
are as to whether or not tho act of
the legislative assembly of 1801
creating the state board of equalizu
tion repeals or Is repugnant to any
of tho statutes touching the same
subject matters to-wit: the taxatiou
of property in this state. Then, in
order that we may arrive at a con
clusion, aud, In order that we may
understand what the intent of the
legislature was when it created the
state board of equalization, dolined
its duties and powers, wo will look
Into that enactment aud seo whether
or not from the language of tho
statute, or from tho language em
ployed in tho enactment itself, we
can determine tho Intent of the
legislature. If we can do that,
gentlemen, we have eliminated
from tho controversy every legal
proposition involved, because the
courts of this stato have ulready de
cided in several cases that where
the inteut of the legislature can be
determined it eliminates the ques
tion as to whether or not tho prior
statute has been repealed, or, as to
whether or not that statute is in
pari materia with tho latter statute:
that is, whether or not these statutes
relating to the samo subject matter
are to be construed as one statute.
That is the doctrine as announced by
our courts in Beyerul cases It is too
elementary to discuss before you and
I will not take up yourtiuie In read
Ing authorities upon that proposi
tion, No'V allow me, gentlemen, to
read from 08 Iowa, page 210, before
I proceed to analyze tho statute, upon
which I claim that this board must
act In tho mutter of levying these
taxes: "Whero tho languugo of a
statuto is such that its meaning can
not be determined with certainty by
looking ut the lauguage alone it Is
allowable to give some weight to
those general considerations of pub
Ho policy which we may presume
that the legislature had In mind at
tho time of tho enactmont." Now,
gentlemen, let us proceed upon
that doctrine, which I per-
sumo the board will admit Is
sound, and seo if we can, by the
languago of this enactment Itself,
determine the intent of tho legisla
ture what woo contemplated what
was intended tho object to he ef
fected by this enactment. Now,
that la a fair proposition, and we
can approach the consideration of
this subject with that proposition
that I have just read In mind and
perhaps arrive at a conclusion on
that question.
This is an act entitled "To provide
a state board of equalization, to pre
scribe themanuer of its creation and
Its powers and duties." This Is the
act that we have before us. Now.
take the proposition I have Just
read: "Whero the language of a
statute la such that lu meaning can
not be determined with certainty
by looking at tho language alone U
Is allowable to give Borno weight to
those general considerations of pub
Ho policy which we may presume
that the legislature had In mind at
the tlmo of its enactmont," that is,
gentlemen, we take Into considera
tion tho object and purposo of that
we may presume that tho legislature
had lu comtemplatlon and In mind
at the time of Its enactment that It
had becomo necessary to equalize
tho taxes. I will read a portion of
this statute: 'There shall bo within
tho state a Btnto board of equaliza
tion which shall consist of ono
member from each Judicial district
in this state, nnd who shall bo
chosen as hereinafter provided."
Now, the legislature created a stato
board of equalization. Tho next
section that follows this provides
the manner in winch they shall be
created; tho present state board Is
created by appointment of tho chief
executive, and that board existed
aud docs now exist by virtue of this
enactment. Then it prescribes nn
oith, nnd the oath 1b put in hero;
and their duties are defined: "Said
board shall assemblo at tho stato
capitol on the first Tuesday In
December, annually," what board ?
Tho Btate board of equalization
created by this net. They shall
assemble there for what purposo?
and why? What was the object of
this euactmeut nnd why was It con
templated and In the mind ot tho
legislature to create this board?
Tho next sections go on aud define
wliut their duties shall be aud how
they shull proceed; "lu tho por
furmauce of their duties said board
shall add to tho aggregate valuation
of the real nnd several kinds or
classes of personal property of every
county," The section precedlug
that says "Bald board in equalizing
tho valuation of property as assessed
In the dlflereut counties." "As
assessed;" referring directly, gentle
men, to the law that existed before.
The same law, touohlug the matter
of tho value of property, ns to tho
measure of its valuation, as to how
it should be ascertained, as to how
aud who should do it, is left us It
was. Then tho next sectien: "When
said board" this is seotion 0, "shall
have equalized tho difleront
classes of property," what
property? Tho property assessed",
us appears and thero is only ono
way It could appear and that was
from the rolls "as herein required,
the result shall be combined In one
table, aud tho chairman and socro
tary shall certify to tho sonretary of
stato the rate percent to bo added to
or deducted from tho assessed valua
tion of each class of property lu the,
several counties, and also the
anion nts of tho aggregate valuation
as equalized by tho board; nnd it
shall be the duty of tho secretary of
state to report the action of the
bourd to tho several county clerks
within five days after the adjourn
ment of said board. The respective
county clerks shall add to" notice
tho languugo of thh Btntute "Tho
respective' county clerks shall ndd to
or deduct from each tract or lot of
real property iu ills couuty the re
quired per centum on tho valuation
thereof as It Btands" whero? On
tho assessment roll "after tho samo
has been equalized by tho county
court, and shall also add to or deduct
from suoh ciuss of personal property
in his county tho required per ceu'um
on the vnluutiou thereof, as it stands
after tho samo has been equalized by
the county court" that Is to say,
under tho luw as it existed before,
which it Is unnecessary for me to
read to you, in tho statute as com
piled by W. Lair Hill. The county
clerks certify to the secretary of
state, they send up tho rolls after
they have been equalized by tho
county court and county board; the
secretary of stato receives them and
tho plain intent and meaning of tills
law, whether it says so in so many
words it does nay that this state
board shall take these rolls, ns thoy
come to tho secretary of state,
whether they como into tho secre
tary of state's otllce and tuke their'
memoranda from them, or whether
they take the rolls themselves and
Inspect them and by that inspection,
under the law as set out in section 8,
proceed to correct equalize means
nothing else In this connection but
correot or equalize them. They
make their correction and equaliza
tion known by this table that Is
mentioned hero In section 0; that
equalization or correction Is certified
to by tho secretary of the board,
together with tho chairman of the
board and is iiled with the secretary
of state, and, until that is done under
this law and uuder tho intent and
meaning of that act and of the leg
islature, thero ore uoossessmont rolls
In this stato. Thoy are only par
tially completed here becauso tho
county board can only equallzo as to
Individuals within the county.
What was the Intent nnd meaning
then of tho legislature; what was
tho publlo policy that was Involved
in (lie meaning of the legislature at
the time they passed this net? We
may presume, says the law, we
must presume, we must know aud
do know that there had been a con
tention In this state for several yean,
that there was no equal taxation, for
stato purposes at least. Why? lie.
cause each couuty In the state
some of them perhaps, at least were
Interested lu having a levy as low a
Highest of all in Leavening Power.
Wdi
j&s&m
ABSOLUTELY PURE
possible in order that their state
taxes might not bo mora than somo
other counties. That is tho conclu
sion, gentlemen. Wo have a right
to consider this matter. The
supremo court of tho stato of Iowa
hast announced, and tho supremo
court of Oregon in other cases, that
In construing n statute In law,
matters of publlo policy that wero
Involved In the minds of tho legis
lature that enacted it must be con
sidered In order to get tho Intent,
nnd, whether it Is in the languago of
tho statuto or whether wo gather It
from these Burrouudlugs and these
questions, it la Immaterial so far ns
the law is concerned. Thon I think
It became necessary, In this stato at
leaBt it was so considered by the
legislative assembly of tho state of
Oregon in 1801, that a stato board
of equalization waa necessary.
Why? Iu order to equalize the
taxes of tho state, in order that
each county of this stato nnd tho
property of each county of tho
stnto might respond to its Just
proportion of tho burdens of taxa
tiou. That is tho object of tho
statuto is it not? Could it havo
any other objoot in view ? If that
in truo what is necessary In tho
premises? If that is gathered, I
olalm nud you will find from the
lunguugo I havo read from these
sections, thut it is plainly indicated
by tho languago of tho act Itsolf
it is a state board of equalization
that shull consider, not Individual
taxation, individual assessments,
but shall tako tho dlflereut olasses
of property, as returned by different
counties of tho state. What does
that contemplato ? It contemplates,
gentlemon, that you must tako Into
consideration tho estimated value
by tho assessors and by tho county
boards as equalized, tho valuo placed
upon each class of property In tho
respective counties of this state.
Whut for and to what end ? In
order that u Just valuation may bo
placed upon that property and In
order that nn equal levy may bo
made upon tho property of tho
stato and that it may respond
equally aud uniformly bo far as It
may, to the burdons of taxation for
stnto purposes.
It cannot refer to tho taxation of
tho counties Individually. Why?
Becauso there would bo no conten
tion of thnt kind. It has direct
referenco to tho amount of tax,
and tho Just proportion of tax, that
ehall bo paid by tho proporty of tho
dlflorent counties into tho stato
fbr a common purposo which Is
for state purposes and not for
couuty purposes. Is that tho
meaning of tho legislature ? If It
is, that ends tho controversy.
Now then wo will approach tho
next proposition, that lu, whether
or not by this act this board is
empowered and virtually directed
to levy Its assessment for stnto
purposes upon this equalized assess
ment by tho stuto board. As I
understand, tho contention of coun
cil on the other side, representing
Multnomah county, it Is that under
this enactment thero is no provis
ion or authority given to tho board
by which thoy can base tholr estl
tnntlon nud computation of the
necessary per centum that shall be
levied upou tho property of tho
state for stato purposes, for tho
reason that thoy must go upon tho
assessment rolls as mado by tho
difleront counties boforo thoy reach
tho secretary of state, or, Iwforo
they are considered by tho stato
board. Now, that cautiot bo true.
Whllo they meet us with this
proposition, I want to meet their
propositions fairly and squarely. I
claim you make your levy upon tho
certified assessment rolls that como
from tho difleront counties, uuder
tills enactment, hut you mako It
whon your assessment roll Is com
pleted, Now, let us go Into tho
controversy and seo If that Is not
tho very letter of the law before us.
Tho secretary of state, after tho
stato board shall have equalized tho
taxes from these assessment rolls
as mado In tho difleront counties
and as equalized by tho couuty
boards, shall notify tho couuty
clerks of the correction thut has
been made by this board. Then
what docs tho couuty clerk do?
Does he make a now roll ? Does ho
tuako a dlflorent tax or assessment
roll ? No. What does ho do ? Ho
simply corrects his roll that Is all
ho does. He cornets It by entering
in that original roll thut is tho lan
guage of this law theso corrections,
these rulsea in tho value or deduc
tions from the value, that tho board
may hnyo directed. Then tho roll,
Instead of being completed when
the clerk certifies to It, is Incom
plete, Is not the o01clal roll, Is uot
the tax roll or that roll from which
tha Uxat are to be collected, until
LatcsfU. S. Gov't Food Report.
g"?
rowaer
after the Btate board has looked over
It and corrected It, and the samo
certificate that the clerk made in
first Instance is there, and tho samo
certificate and tho samo roll that
was sent to tho secretary of state Is
In his possession, together with a
table that directs him, gives him
notice, and, if one member of this
board has notice the board has
notice tho secretary of Btate is tho
secretary of this board and If ho has
notice the chairman has notico and
you nil havo notice; nnd, in fact, tho
enactment Itsolf is notico to you, it
Is actual notico of what you must
do. Now you havo tho roll as cor
rected; you havo tho samo roll to
all Intents nnd purposes, in legal
contemplation it Is the samo original
roll nud tho secretary of state shall
enter on It tbeso tables. It goes on
here nnd provides that theso tables
shall contain the data and necessary
figures and facta to enable the secre
tary of stato and this board to mako
Its levy. Examlno section 0; from
tho tablo this board has returned to
you you can make tho levy. Why
return those tables and our report to
tho secretary of Btate? It Is contem
plated and was coutemplated by
the legislature that that became a
part of the certified roll as returned
to tho secretary of state In tho first
iustnnco us the certified roll. Thero
is no now certificate, thero is nothing
elso to bo done.'
It is not in conflict with the other
statute; If It were It would repeal
fho other. Now then we cannot
resist tho conclusion that the legis
lature bad in contemplation and in
tended to create a stato board of
equalization for the purposo of
equalizing stato taxes. Admit that
proposition, gentlemen, and every
other question involved In this con
troversy followBOB a necessary conse
quence. Why? Becauso that dis
closes at once tho intention of the
legislature, aud tho law books say
that if tho authority is not directly
pointed out by which a ministerial
ofllcor Is to net, if tho power ia
given him to act, ho must act in
conformity with tho Intention of tho
inw makers; that is, it was not
necessary for tho legislature to go
on and say "Tho secretary of state,
nfter ho gets this tabular statement
from tho stato board of equalization,
is in fact to bo tho secretary and
prcsidout of tho board; that It shall
thou go on nnd uso theso tables nnd
computo the state assessment by '
them." Why is it not necessary?
Becauso wo havo already found nt
tho very threshold of tho Investi
gation, that tho legislature intended
to equallzo tho tax and this enact
mont was for that purpose, and thoy
havo stated what n,ust be done,
what tho board must do by theso
rolls that como to tho secretary of
Btate. Thoy do not say theso rolls
shall bo certified by the county
clerks ami sent to tho stato board;
they como to tho secretary of state
ho has them in bis possession thoy
are In ills possession all of tho time
they are tho rolls bo far as com.
pleted, and the state board iu
equalizing tho valuo of tho property
as assessed lu tho difleront counties
shall consider real estate, Including
town aud city lots. It goes on and
states after they have dono thin
telling how thoy shall arrlvo at tho
ynluo of tho property ralso and
lower tho aggregate given each class,
then shall report tho returns to tho
secretary of stato In tabular form,
making a full and completo state
ment, giving every fact and figure
necessary In order to enabio him to
certify to tho county clerks all over
tho stato what has been done what
mistakes havo been corrected; he
thou has tho completed roll In his
possession you havo It with you In
your olllce. Tho secretary of stata
Is tho secretary of this board, and,
bo far us the secretary of stato Is
concerned, when you are consider
ing the subject of taxation, gentle
men, he la the secretary of the
board or commission whoso duty It
is to loyy this tux ho has tho data,
tho Information. It Is lu Ills pos
session. Well, they say that under thta
luw tho former law that thoy
were to uso the rolls as certified to
by tho clerks. Does not ho do that?
Whon tho clerk enters these correc
tions In that roll It relates back to
tho very tlmo he must certify to and
becomes the original roll, aud tioyec
until he does that. I am talking
upon one proposition, and that la
thut this statuto Is a strict coaiplt
auce with the former statuto aud
there Is no difleronoo between I
I am addressing myself ,
proposition the technically
couttruction that the coumwI
tfaflC
appears before this board u(krilwa
to put upon this law. I tklak it
meets the requirement It nuag
thattotj IfddJ flvM today
KWfBr-Spj
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