154 P. 397 | Or. | 1916
delivered the opinion of the court.
“The district assessor must, between the first Monday in March and the first Monday in June of each year, assess all the lands situated in the district as hereinafter stated. He must view and assess upon the lands situated in the district a charge sufficient to pay all charges and expenses, and all obligations incurred by virtue * * of the issuing of any bonds, as herein contemplated, for the construction, purchase, or acquisition of any canals, works or property as contemplated in this act. And all lands situated within*75 said district shall he assessed and a charge placed thereon, in the manner herein contemplated, in proportion to the benefit derived by the construction * * of any canals, works or property, according to the benefit of each lot, parcel or tract of land actually and separately received, which charges must be collected and paid into the district treasury and must be placed to the credit of the district, and paid out as in this act provided.”
It is contended by plaintiff that the statute pursuant to which the tax was levied is unconstitutional. The law is valid and has been upheld and action thereunder sustained by this court in several cases, namely, Board of Directors v. Peterson, 64 Or. 46 (128 Pac. 837, 129 Pac. 123); Payette-Oregon Slope Irr. Dist. v. Peterson, 76 Or. 630 (149 Pac. 1051); Rathfon v. Payette etc. Irr. Dist., 76 Or. 606 (149 Pac. 1044). Laws of the same purport have been enacted and upheld by the courts in several states.
Where a homestead entry has been made under the laws of the United States, final proof submitted, and final certificate issued, it operates to transfer an equitable estate, and immediately renders the land liable to taxation, although the United States holds the title until the patent issues: Johnson v. Crook County, 53 Or. 329 (100 Pac. 294, 133 Am. St. Rep. 834); 37 Cyc. 867.
There was no error in the ruling of the lower court, and the judgment is affirmed. Affirmed.