52 P. 568 | Or. | 1898
delivered the opinion.
This is an appeal from a judgment of the Circuit Court of Washington County vacating, on writ of review, an order of the county judge of such county requiring the petitioner to apply certain property in satisfaction of delinquent taxes charged against him for the year 1894. The facts are that on July 1,1895, the clerk of Washington County prepared and delivered to the sheriff the delinquent tax list for the year 1894, with a warrant in due form attached thereto, and the sheriff, being unable to collect the tax charged thereon to Kirkwood, made and filed, on October 3, 1895, an affidavit in the county court to the effect that Kirkwood had property liable to seizure under the delinquent tax warrant, which he refused to apply to the satisfaction thereof, in pursuance of which the county judge ordered and directed him to appear at a time fixed, and answer under oath concerning the same. At the time designated, the petitioner appeared and moved to dismiss the proceedings, for the reasons (1) that the court had no jurisdiction; (2) that no sufficient affidavit had been filed upon which to base the order for his examination; (3) that the warrant for the collection of the delinquent taxes is void, because not issued within the time required by law; and (4) that, if valid when issued, it had become functus officio at the time these proceedings were instituted. This motion was overruled, and the court pro
The evident purpose of section 2815 was simply to declare the force and effect of a warrant for the collection of delinquent taxes, and to provide the manner of its execution arid return, and not to clothe it with all the attributes and incidents of an ordinary execution issued on a judgment recovered in an action between private individuals. It is to have the force and effect and be deemed an execution, in the sense that it empowers the sheriff to levy upon, advertise and sell
Affirmed.