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About Daily capital journal. (Salem, Or.) 1903-1919 | View Entire Issue (Dec. 21, 1903)
(Continued from page one.)
gjftnt-atnrras was filled by the oloc-
1 uon of 0. P. Terrell, of Mehama.
A joint momorlnj to congress, ask.
Ing fw Mie appropriation of funds for
tho Lewis and Clark Exposition was
Introduced by Drownoll, and ndoptod.
Tie senate, after notifying the gov
ernor and houso of Its organization,
took a recess to 11 o'clock.
At 11 mJ tho two houses met In
joint convention in tho houso and
heard tho raonsago of tho governor.
After tho Joint convention the two
houses adjourned, tho eonate to 10 a.
at tomorrow and tho house to 9 n. m.
' The Governor's Message.
Centlcmon of tho Sonato and House
The Constitution of this stato pro
Tides that tho Govornor may on ox
traordlnary occasions conveno tho
legislative nssonibly by proclamation,
and that instrument make It his
duty to statu to both houses whon
assi-mbled tho purposo for which
they shall havo beon convonod.
An act vas passed' at th- last Bos
ton of tho loglnlaturo entitled "An
Act to provide r moro ofTIclent moth
od for tho assessment and collection
of taxes, and to nmond BoctlonB 3057,
JMO, 3082, 3084, 3085, 3090, 3098,
3100, 3107, 3112, 3110, and 3120 of
Bollinger and Cotton's Annotated
Codos and Statute of Oregon." (See
Acts 1903, pago 295..)
In order to tost the validity of this
law, and to ascertain the offect of
certain changes mado thereby in ex
isting laws, a suit was instituted in
the circuit court of Multnomah coun
ty a few months slnco to enjoin the
officers of said county from proceed
ing to lovy a tax on the awossmont
Broil of 1903.
Dy exprwra provision, tho law re
ferred to was to go into offect and
be In force from and nftor tho first
day of January, 1904. Tho purpose
thereof was to chango tho dates upon
which tho uovoral official acts requir
ed to bo performed by tho assessors,
by tho county courts, and by tho gov
ernor,' secretary of stato, and state
treasurer wore to bo performed by
A decree was rondorod by tho cir
cuit court enjoining .the levying of a
tax by tho county court of Multno
mah county on tho roll of 1903, and
on appeal to tho supremo court the
Judgmont of Uio lower court was af
flrmod. In discussing Uio qusstlons Involv
ed In tho suit tha mipromo court In
tho enso roforrcd to says: "All the
datos In tho process aro completely
ahlf'od. That Is to say. Instead of
beginning tho nssosmont on the first
Monday In, March, and making It as
of that dnto, roturulng the roll on
or boforo tho first Monday In Sept
ember, giving notice of tho mooting
of tho noard of Equalization on tho
last Monday In August to oxamlne
and correct tho roll, making tho es
timate and lovying tho tnx at the
January torni of tho county court,
and apportioning tho rovonous by tho
ald board to tho sovornl counties In
Januarj tho amondments contem
Plato that tho nssossmont shall begin
tro tho first Monday In January and
be mado as of that datoj that tho re
tarn shall bo mado on or boforo the
first Monday in July, and notice
given of tho meeting of tho Board of
Equalization to bo hold on that day;
I that tho ostimnto bo mado and tax
lerled at tho Soptombor term of tho
county court, and that tho apportion
oent of rovonuos to tho several
counties shall bo made In July, and
instead of tho taxes becoming pay
able on tho first Monday in April and
October, anu requiring tho sheriff to
proceed to collect after the first
Monday in May, to extend tho delln-
Physicians prsscribs It m
for their moot delloste I
I OLD and PURE.
I Fer al by I
1 A. SCHKEIBEH, eakrtv I
I 1M Stats St.
ZU'l0" th9 " the first
of th -i , r and 'notice
or the mle of real vmmty fw fl
luquent taxes, to be made not lZ
han March 1. the amendments ZZ
omn ate that the tax shall become
Pajable on or before December 31st,
and the first Monday In Anrii i
'ingj that the sheriff shall proceed
with collections aftof the first Men
day In February, extend the delln
quent list after tho first Monday In
April and give notlco for the delln
quent sale to bo hold not later than
October 1st, The true situation Is
Perfectly manifest Tho old status
relative to the mattert alluded' to Is
to be replaced by tho amendments,
thus nbrotatlng completely the lnw
as it now stands. It Is not the m
of a repeal, either directly or by lm-
imcauon, oxcept ag Uii mnendmenU
supercede nnd displace the old star.
"tq The new is substituted for tho
old, leaving no vestige of the old for
operation. Tho logical conse
quence Is that the countv rm.rt -
the board of county commissioners
will bo loft without power or author
ity to estlmnto the amount of money
to bo raised for county purposes or
to apportion the iamo with tho state
and school taxes according to the val
uation of tho taxable property In tho
county, or to levy a tax thereon for
the purpose ot raising rovonuo at Its
January term. So with the govornor,
secretary of state and treasurer.
Thcsy can not act In apportioning the
rovenuo for tho state among the
countlos until July. Whatever act
shall be or shall have been regularly
done under tho old law up to the time
of taking offect of tho amendatory
act, must stand as perfectly valid
and effectual; but no act can be per-
formed thereafter under Uie sections
of the old law falling within the pur
view of the amondments, simply be
cause It will not then exist or be at
nil operative, having been wholly ob
literated and displaced by such
amondments. Such Is the necessary
nnd inevitable effect of tho legisla
tion, adopted no doubt in its present
form through casual oversight, and,
although It may operate unfortunate
ly in leaving tho stato and its subor
dinate political subdivisions without
adequato revenuos for tho curront
year, the courts aro powerless to
remedy tho evil. They cau not log
Islato, but must construo tho law and
dotermlno its offect as thoy find it,
and boyend Unit they can not nssum
Flandors v. Multnomah County ot
al decided Octobor 31, 1903.'
The rosult of tho decision of tjia
court la. that whilst thoro may bo a
valid asoossment of proport;- for the
yoar 1903, mado prior to tho taking
offect of tho amondments, no lovy
was made or could bo irado under the
old law, and there will oxlst no pow
er or nuthority under tho now law or
elsewhere to make any lovy prior to
tho next Septerabor torm of tho coun
ty courts or boards of county com
missioners, nor will any tax become
due or payable until on or beforo Do
comber 31st and Uio first Monday in
April following, and no romedy will
remain or exist to bo applied for Its
collection until nfter that date.
Under this decision, tho work done
by Uio assessors of tho sovornl coun
tlos in malting tho nssomont rolls for
1903 Is work thrown away unless
somo immediate tegisinuou jh uu
ompoworln tho county authorities to
levy a tax thoroon, and the governor,
secretary of state, and state treasur
er to make an apportionment of the
revenues to be raised for tho state
among tho sovoral countlos thoreof.
Consequently no revenues could !
raised on the aseaesmont rolls of 1903
for state, county, school district, or
city purpose without new and oxpress
legislature authority. As a reeuu or
this, there would be Insufficient mon
eys in tho state, county, school dis
trict, and city treasuries to mt cur
reut expenses, and warrants drawn
would of necessity be endorsed "Not
paid for want of funds," and would
Mph and nil bear interest until pro
vision coulJ bs mado by subsequent
appropriate lealslatlou to raise mon
ey sufficient to meet tho deficiency.
It is impossible to determine at this
time how great tho deficiency would
bo and how large an Interest pay
ment would be required to bo road
later on by all of those municipali
ties Chaos in fiscal affairs of the
sta y would be the result, and to avoid
this condition I have telt it Inenmb-
r. nnnn -lit?, oner iiw" -
gallon and nfUT correspondence with
member of the loutaiaiure -morouF
rej..-HiUUTe bodies and cit
uens of the stato, to eonvsno the leg
islature in extraordinary session, U
the end that the act referred U may
t amended so as to give it fonie, and
,mmediate vitality, or repealed awl
th law reinstated a .t existed prior
to the attempts! amHifcnt
That th tax laws oi -.
need revision tbwo can bo no que
., Rflooiitsd amoadraonta from
Ume to tinn hava but made confuMoa
- ... .. h wfi for taw
DAILY CAPITAL JOURNAL, SALEM, OREGON, MONDAY, DECEMBER
Wasted musclss and decaying bones.
What havoc I
Serofola, let alone, Is capable of all that
.tl1 J8 ,WIJ"Jnly marked by bunchet hi
we neck. Inflammations In the eyes, dys
'. catarrh, and general debility,
cured ; b ys radlcaI1y ana permanently
Which expels all humors, cures all erup
tlons, and builds up the whole syituui.
Tf nether young or old.
h'-ori't fill, eur, Uttr nt,, ,(,, nBU-lrriiHK- m.i
agg-Wttottkto take ltli HoodU JSri.pm.lU
your body I earnestly recommended
the creation of a tax commission with
ample lowers to prepare and report
io a subsequent session of tho legis
lature a law which would reduce the
criuy-qullt legislation now on the
statute books to a harmonious whole,
nnd give It the ordor and method ot a
Take as one Instanco ot Inconsist
ency In the tax legislation passed at
the last session ot the legislature:
Section 309S of Bellinger and Cot
ten's Code provides that "It shall b
the duty of each school district and
of each Incorporated town and city to
notify In writing the clerk of the
county court In the county within
which tho school district, town or
city is respectively situated, of the
rate per cent of tho tax levy made by
it on or before the first day of Febru
ary In each ear, which notice shnll bo
kept on file by the several clerks
and remain a part of the records of
the office. ' On page 23, Acts 1903,
this section was amended so as to re
quire the clerk of the county court to
be notiflod on or before the first day
of January in each year. On page M5.
Acts 1903, this same section of the
statute Is attompted to be amended
so as to require the clork of the
county court to be notified on or he-
fore the. first day of September In
each year. This Is ono ' of many
Instances of similar Inconsistent nets
The fiscal year of nearly every
city In tho stato ends December 31st,
and a full knowledge of the require
ments of the cltlos and tho necessary
revenue to be dorlved from taxation
for an ensuing year can not bo ob
tained until attor ah nccurato state
ment of the finances of each city Is
mado at tho closo of a curront year,
and tlnroforo a levy of taxes mado
prior to January 1st would not bs
based upon any official accuracy.
Morcovor, noarly all of Uio city char-
tors havo beon drnwn with tho pur
pose of making a lovy after January
1st. Contequontly, tho amendment to
section 3098 of Dolllngor and Cot
ton's Cods ns found In tho Acts of
1903 at pago 22 ought to be ropealed.
In my opinion sections 3057, 30C0,
30S2, 3084, 30SG, 3090, 3098, 310C,
3107, 3112-, 3110, nnd 3120 of Dolllngor
and Cotton's Annotated Codes should
be reinstated by appropriate loglsla-
Uon after the repeal of the act found
on page 295 of tho acts of 1903, and
after the repeal of that other act pur
porting to amend secUon 3098 of Del
linger and Cotton's Cedes found at
page 23 of tho acts of 1903, and I rec
ommend th'ls legislation for your
QBORGB E. CHAMDRIIL-AIN.
Oar Winter Business
A completo lino of umbrella
covers to select from, prices irom
$1.00 up. linndlos U5c up.
for WINTER RIDING
To fit all makoa of wheels.
Shtet) & Hanser
Opposite Capital Nat Bank.
JOHN F. CORDRAY, Mgr.
Monday Dec. 2 1
Kngngomont of tho Peculiar Corned
MR.W. B. PATTON.
Supported by a cast of uniform
excollonco in nmngnlflcont production
of tho charming stago story.
A sweet, wholesome story of life
In a Httlo down Kast village.
The most natural play yet glvon
to Uio stage.
PRICES 75c, 50c, 35c.
Seats on sale at box oftlce Mondnv
at 9 a. m.
Law to Disclose Tax Dodging.
Astoria Newsv Dec. 12: The Salem
Prose club Is taking nn active inter
eat lu Uie movement in favor of tho
enactment by (he state legislature of
a law similar to that In forco In Il
linois mnklng it obligatory upon the
part of assessors to havo tho assoss
mont roll published beforo bolntf nq
unllzefl, nnd Uius give every tnxpayor
an opportunity to oxamlno It thor
oughly. Tho plan wurks very suc
cessfully In Illinois, nad Innsmuch as
only ono line Is required for tho bb-
sesment of the property of each tax-
lmyer, the burden fnlls lightly upon
nil. Tho passage of th law In Illi
nois has resulted in largely Increas
ing tho amount of tnxable property oh
tho roll, to that In reality It Is n'n
Important sourco of revenue, rather
than of expense. "
Tho remains of William Thackery,
whose death occurred at the asylum
Novsmbor 28th, last and were burled
In the asylum cemetery, were Satur
day afternoon exhumed by Undertak
er dough and placed In a fine coltln.
whon they wero shipped to Cottage
drove, where thoy will bo laid to rost.
Don't Let It Escape
When you have nt last solzod such
a good opportunity of having your
laundry work dono. In such prfoct
condlUon. and of such an Irreproach
able color ard finish as you will find
ovorythlng that leave our establish
mona Wo havo aimed to mako Uio
work dono- at the Salem Steam Laum
dry porfect, and to' keep it nt tho top
notch of perfection, and wo havo suc
ceeded In gratifying our patrons bo
yond our fondcut hopes. Drop us a
postal card or telephone, and the
wagon will stop,
230 Liberty 8L
3 lbs Fancy Date.
2 lbs Walnuts or Almonds.
2 Ids Mixed Nuts.
2 lbs cans Solid Pineapple.
1 Bushel of Good Apples.
I 1 Package Danui Aalesals.
1 Pookage Noah's Ark.
Fuller k Douglas,
I 142 State Grocers Phene 2261
. ,m .
Will he interested in out elegant line
of beautiful Silk Waists, Fts, Silk
Skirts, Etamine Skits, Viole Skirts.
Charming Stpffises fo
Qui silk waists aro elegantly trimmed in Cluuy Lnco, Lnco
Medallions nnd other owoll effects. Tha colors iirp blue, grey,
rod, black, white, etc.
A Fine assortment of Ladies'
New Lace Cape Collars
271 Commercial Street
SALEM TnE LAD,SETS'REEXCLUS1VE OREGON
I Closing Oat
Kvorythlng, including genornl
tlon; also tho lnrgost stock of
! . Than all other houses In Bnlcrn
! realising that, whllo It will be a
bo Bold within two wooks.
! i Duslnoes olsowhero demands
I ! bo closed ouL Do not miss Uio
J ; day goods and winter suppllt.
i ! O. P. DABNEY, Proprietor.
i! STORE, OPEN EVENINQS.
?mOWIl !! l 8iIIH
h rri.ot TMTT. "PAIR STORE
Stroot, nnd that wo carry tho largest Block of toys and holiday
goods in Salem, at prices that can't bo beat. Wo have oxpre9
wagons, hobby horses, wheel borrow, doll carriage, children s
rocking chiiirs, toy trunks, drums, horns, topf, banks, tool
chest, air tuns, bonts, toy furniture, doll houses, Cbiidlmna
t.,.n ,;,i,,,i,,iiiIi, ffnl Ui (no nVlrvthili(f in ill lit. lint).
Wo have tho best values in dolls over neu in faulem.
" THE FAIR STORE j
274 Commercial Street
And Beautiful Dinner Sets in Blue and
Gold at the
D. S BBNTLEY.
Wholesale toll IUUII.
Roche Harbor Lime Alsen Cement,
Lath and Sliingles, Sand and Gravel
AU.II Xl-fe M1UUI.
1 WorK dose on sUort otue.
m ihaJfr-M .UKitf B . hji jPSa
t ' ki
at the Fait State I
rnolcot storo goods of ovory descrln- X-
toys and holiday goods in Balein. I
combined. I mean business, and,
loss to mo, It will bo your gain. Must
my attention, and everything must
groat opportunity to got your ho!l
Tho "alr Btoro, 21i Coramorolnl 8t. T
is located at No. 274 Commcroinl
Miss A, M. Welch,
All KM. f&SSSSlSl
I FARMCrf HOME, J
worse comowiMw. i
rson that In my last messa