143 P. 1102 | Or. | 1914
delivered the opinion of the court.
‘ ‘ Taxes legally levied and charged in any year may be paid on or before the first Monday of April following, and if not so paid they shall become delinquent; # * and upon all delinquent taxes there shall be collected from the taxpayer of such taxes, for the benefit of the county, ten per centum as a penalty, and for the benefit of the county or other corporation which shall have an interest in any portion of such taxes interest at the rate of twelve per centum per annum on such taxes from the day on which they became delinquent until their payment * * Section 3682, L. O. L.
The alleged tender to the sheriff of the sum of $145.47 as the amount of taxes legally levied may not have been made until April 11, 1913, when this suit was instituted. There would then have accrued a penalty of 10 per cent of the taxes or $14.54, and also interest at the rate of 12 per cent per annum on $145.47 from April 7, 1913, the first Monday in that month, to the 11th day thereof, or 19 cents, making $14.73.
A failure to allege in the complaint when the tender was made, or to aver that a sufficient sum was offered to discharge the taxes, penalty and interest, rendered the initiatory pleading vulnerable to the demurrer interposed, in failing to sustain which and in granting the relief prayed for errors were committed.
It follows that the decree is reversed, and the cause remanded for further proceedings.
Reversed. Rehearing Denied.