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About Daily capital journal. (Salem, Or.) 1903-1919 | View Entire Issue (Dec. 21, 1903)
TT?W7K"9f"' :t I ke 10 id he Til ho! at ad la 111 S3. ID- n m, to n, an nt at at er se d- 'd at li fe ?a !! u id in t, re r. al n Id 61 BSiatiire (votes Down (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. Joint Convention. 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 of Representatives: 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 them. 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- Harper) WfflSKKI tBJ-T JsSBSBSBSBsi Physicians prsscribs It m for their moot delloste I PUsns. 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 to act," 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 Disfigured Skin Wasted musclss and decaying bones. What havoc I Serofola, let alone, Is capable of all that ana mure. .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 Hood's Sarsaparilla 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 code. 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 and ninondmocts. 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 consideration. QBORGB E. CHAMDRIIL-AIN. Oar Winter Business A completo lino of umbrella covers to select from, prices irom $1.00 up. linndlos U5c up. -AND- for WINTER RIDING To fit all makoa of wheels. Shtet) & Hanser Opposite Capital Nat Bank. Umbrella Repairing Mud Gil steel Rims Football Otfppues GRAND OPERA HOUSE JOHN F. CORDRAY, Mgr. Monday Dec. 2 1 Kngngomont of tho Peculiar Corned tan. MR.W. B. PATTON. Supported by a cast of uniform excollonco in nmngnlflcont production of tho charming stago story. The Ministers Son 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, Salem Steam Laundry Phone 411 230 Liberty 8L eMtt4MM HOLIDAY S SPECIAL 25 Cents 3 lbs Fancy Date. 35 Cents 2 lbs Walnuts or Almonds. 35 Cents 2 Ids Mixed Nuts. 35 Cents 2 lbs cans Solid Pineapple. 50 Cents 1 Bushel of Good Apples. 5 Cents I 1 Package Danui Aalesals. 10 Cents 1 Pookage Noah's Ark. Fuller k Douglas, I 142 State Grocers Phene 2261 && 21, 1903. . ,m . Clmi Ladle Will he interested in out elegant line of beautiful Silk Waists, Fts, Silk Skirts, Etamine Skits, Viole Skirts. Charming Stpffises fo Tasty Besses. 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' Handkerchiefs New Lace Cape Collars AT' its Ftasetfs 271 Commercial Street SALEM TnE LAD,SETS'REEXCLUS1VE OREGON f-w taiifrtHiiow it I Closing Oat Sale Kvorythlng, including genornl tlon; also tho lnrgost stock of MORE ! . 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 unMwKH&MMmn49i DON'T 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 aBBlsHJHlim China And Beautiful Dinner Sets in Blue and Gold at the Variety Stoe, D. S BBNTLEY. Wholesale toll IUUII. f Roche Harbor Lime Alsen Cement, Lath and Sliingles, Sand and Gravel AU.II Xl-fe M1UUI. 1 WorK dose on sUort otue. THREE' 1 m ihaJfr-M .UKitf B . hji jPSa t ' ki - freioto8ifrt at the Fait State I rnolcot storo goods of ovory descrln- X- toys and holiday goods in Balein. I DOLLS 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 BIlltllOCHH,y FORGET is located at No. 274 Commcroinl WIHHWIiWWM Chtni Miss A, M. Welch, Proprietress, All KM. f&SSSSlSl s sJt .H . is m ' A I FARMCrf HOME, J worse comowiMw. i rson that In my last messa to' XUUA. T.-3 J m:i "---.--.Ta