49 P. 754 | Or. | 1897
delivered the opinion.
By section 2465 of Hill’s Ann. Laws, as amended in 1893 (Laws 1893, p. 59), the treasurer of each county is required to give notice, by publication in some newspaper printed or circulated in his county, that there are funds in his hands to redeem outstanding warrants indorsed, “Not paid for want of funds,”
Section 2813 comprises the entire act of October 21, 1864, and is amendatory of section 46 of the territorial act of 1854 (Laws 1855, p. 441), which required the county treasurer of each county in the territory to pay over, to the territorial treasurer, in gold and silver coin, the amount charged to his county “out of the’ first moneys collected” and paid into the county treasurer. Aside from the use of the word “ state ” for “territory,” the act of 1864 only changed the latter section by inserting the phrase “ of such ” before the word “ moneys,” so as to make it read, “out of the first of such moneys collected,” and in extending the time for the payment of state taxes by certain counties. It is conceded that, as the law stood prior to the act of. 1864, its language is broad enough to require the treasurer to pay the state taxes out of the .first moneys collected and paid into the county treasury, without regard to the purpose for which they were collected. But the contention is that, by using the words “of such” between the words “first” and “ moneys ” in the amendátory act, the legislature intended that such payment should be made from the moneys collected for state purposes only, but this seems to be a strained construction of the statute. What office, if any, the words “ of such ” were designed to perform is not by any means evident, unless, as is
But we are unable to concur in the contention of the defendant that the payment of the state taxes charged against his county is to be made from the first moneys collected for taxes and paid into the county treasury,'regardless of the purpose or object for which they were collected. The constitution declares that every law imposing a tax shall state the object of the same, to which only it shall be applied (section 3, article IX); and under this constitutional provision moneys received by taxation for one purpose cannot be law
Now, the general scheme of assessing and collecting taxes in this state creates the relation of debtor and creditor between the county and state for the amount of state revenue apportioned to the county, so that it becomes a liability against the county in its corporate capacity, payable out of the funds received for general county purposes, the same as any other obligation: State v. Baker County, 24 Or. 141 (33 Pac. 530). And all taxes levied for state and county purposes, when collected, belong to the county, and the state becomes a preferred creditor to the amount of the state revenue apportioned to it. So that while, for convenience, the rate of taxation included in the general county levy for the special purpose of raising money with which to pay the county’s obligation to the state is designated as a state tax in the law and upon the county records, it is, in fact, a county tax levied for county purposes. The state does not deal with the individual taxpayer, but its revenue is apportioned to, and collected from, the various counties in their corporate capacity, in proportion to the taxable property in each, and is payable by the county, whether collected from the taxpayer or not; and therefore money raised from taxation for general county purposes is not diverted from the object for which it
Modified.