City of Astoria v. Cornelius

240 P. 233, 119 Or. 264, 1925 Ore. LEXIS 185
CourtOregon Supreme Court
DecidedJuly 15, 1925
StatusPublished
Cited by13 cases

This text of 240 P. 233 (City of Astoria v. Cornelius) is published on Counsel Stack Legal Research, covering Oregon Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
City of Astoria v. Cornelius, 240 P. 233, 119 Or. 264, 1925 Ore. LEXIS 185 (Or. 1925).

Opinion

BEAN, J.

The substance of the allegations of the writ is as follows: The plaintiff is a municipal corporation of Clatsop County. The defendant, T. S. Cornelius, is a duly elected and qualified county judge of Clatsop County and defendant, John Frye, is the duly elected qualified and acting county commissioner of said county of Clatsop, State of Oregon.

*267 The writ sets forth Section 4600, Or. L., in full. That part deemed material to quote here, is as follows:

“It shall he, and is hereby made, the duty of the (county) court or commissioner’s court of each county in this state to levy a tax of not less than one mill nor more than ten mills on the dollar on all taxable property in such county at the time of making the annual tax levy, which shall be set apart in the county treasury as a general road fund, to be used in establishing, laying out, opening, surveying, altering, improving, constructing, maintaining and repairing county roads, and bridges on county roads * * except this provision shall not apply in counties having a population of over twenty-five thousand (25,000) according to the United States census of the year 1910; * * that counties having a population of more than twenty-five thousand may levy a tax of not more than ten mills on the dollar on all taxable property in such county for a general road fund as in this act provided. Said tax shall be paid in money, and levied and collected in the same manner as other county taxes are levied and collected and when so collected shall be used for road purposes only, as provided in this act, and seventy per cent thereof shall be apportioned to the several road districts, including districts composed of incorporated cities and towns in such proportion as the amount of taxable property in each district shall bear to the whole amount of taxable property in the county, and the remaining thirty per cent shall be applied to roads in such locality in the county as the county court or commissioner’s court may direct; provided, that the amount apportioned to any incorporated city or town shall be transferred to such incorporated city or town to be expended under the management of the officials of such incorporated city or town for the improvement and repair of county roads and for the repair and maintenance of .improved streets within the boundaries of such city or town.”

*268 The county of Clatsop is a county having a population of less than 25,000 persons according to the United States census- of 1910; that defendants are regularly required and obligated by said law to levy a tax of not less than one mill and not more than ten mills on the dollar on all taxable property in said county to be used as a general road fund; that the petitioner being an incorporated city in said county is entitled to have at least 70 per cent of the money collected as such tax apportioned and delivered to petitioner to be expended under its management for the improvement and repair of county roads and for the improvement of streets within the boundaries of the city; that the petitioner has made demand upon defendants in the capacity of such County Court of Clatsop County to levy said tax as by law required; that defendants have failed, neglected and refused to levy the tax and have not included the same in the tax budget for the county of Clatsop, State of Oregon, for the year 1923 and still refuse so to do.

In so far as the levying of the road tax in question is concerned, the act of the legislature of 1919, being Section 4600, Or. L., is a plain concise mandate or direction of the lawmakers of this state, to the County Courts, named in the act, to levy a tax of not less than one mill nor more than ten mills on the dollar on all taxable property in such county at the time of making the annual tax levy. As we view it, that part of the statute requires no construction, but simply that it be read and obeyed by the county courts named.

An interesting brief discussing the matter of construction of statutes has been filed on behalf of the plaintiff. We have not been favored with any brief in behalf of the defendants and the record does not *269 clearly indicate upon what point, or for what particular reason, the County Court failed to levy the tax, or why it was not required to do so by the trial court. If there is any question in regard to the statute being mandatory the language, “It shall be and is hereby made the duty of the county court to levy a tax,” and so forth, then it seems that the intention of the legislature to make this requirement mandatory and not merely permissive, is freed from doubt by the fact that the statute quoted is an amendment of a previous statute relating to the levying of the tax.

Turning to the General Laws of Oregon, 1903, page 272, and the General Laws of 1909, page 296 (L. O. L., § 6320), General Laws of 1915, page 133, and General Laws of 1917, page 620, we find the provision in the several statutes, “that the county court, or commissioner’s court, * * may levy a tax, etc.”

In 1919, by the statute above quoted in part, the legislature changed the language of the statute pertaining to the levy of road tax and in 1925 that branch of our state government re-enacted the law (Gen. Laws of Oregon 1925, page 669) so as to read in effect as follows: “it shall be, and is hereby made, the duty of the (county) court or commissioner’s court, of each county in this state to levy a tax, etc.” The only conceivable object of the legislature in making such change was to make the provision mandatory. Prior to such change the requirement of the statute for levying such tax was construed to be permissive, or discretionary with the County Court: Kime v. Thompson, 60 Or. 183 (118 Pac. 174).

Section 4600, Or. L., directs that when the tax is collected it should be used for road purposes only as provided in the act, “and seventy per cent shall be apportioned to the several road districts, including *270 districts composed of incorporated cities and towns in such proportion as amount of taxable property in each district shall bear to the whole amount of taxable property in the county, and the remaining thirty per cent shall be applied to roads in such locality in the county as the county court or commissioner’s court may direct.”

The writ petitioned for by plaintiff does not seek the command to the County Court to turn over the proceeds of the tax to the city of Astoria, and it may be that the question is not directly involved. Formerly the legislature as a general rule constituted that part of the county outside the limits of incorporated cities and towns as tax districts for the purpose of providing funds for the improvement of the rural highways, and exempted most of the municipalities from such tax: Johnson v. Jackson County, 68 Or. 432, 435 (136 Pac. 874).

In 1917 the legislature enacted what is now Section 4586, Or. L., authorizing the County Courts of such counties to annually divide their respective counties or any part thereof into road districts. That act contained the following:

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Cite This Page — Counsel Stack

Bluebook (online)
240 P. 233, 119 Or. 264, 1925 Ore. LEXIS 185, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-astoria-v-cornelius-or-1925.