206 P. 304 | Or. | 1922
— The defendant was charged, tried and convicted of the crime of driving and operating a motor vehicle, without proper license plates. At the time of his arrest he was an employee of the City of Portland, and was driving, on the public streets of that city, a Ford car, which belonged to the City of Portland, and which was being used by the city to
“All public or corporate property of the several counties, cities, villages, towns, school districts, irrigation districts and drainage districts in this state used or intended for corporate purposes, except lands belonging to such public corporations held under a contract for the purchase thereof”
shall be exempt from taxation. Subdivision 2, Chapter 104, Laws of 1919, so far as it relates to an automobile belonging to a city in this state, and used for governmental purposes, did not in any way affect the duty of the city to comply with the provisions of Chapter 399, Laws of 1919, at the time of the defend
“The purpose, object and intent of this act is to provide a comprehensive system for the regulation of all motor and other vehicles in this state, except that nothing herein contained shall be deemed to apply to the registration and licensing of United States government owned motor vehicles and to traction engines, farm tractors, road-rollers, fire-wagons, fire-engines, invalid chairs and baby-buggies. ”
By this section the legislature expressly excluded from the operation of the act certain enumerated motor vehicles, of which a Ford car was not one. The automobile which the defendant was driving at the time of his arrest was not within the saving clause of the act. The maxim, expressio unius est exclusio alterius, — the expression of oné thing is the exclusion of another — applies. If the legislature had intended that vehicles belonging to municipalities, other than fire-wagons and fire-engines, should not be affected by the statute, such vehicles would have been included within the exception clause of the statute. As this was not done, it is proof, not only of the fact that the legislature was of the opinion that fire-wagons and fire-engines would have been controlled by the statute if the exception had not been made, but also of the fact that the legislature intended that no other kind or class of motor vehicles belonging to a municipality, except the two kinds enumerated, should come within the exception of the statute.
If there is no constitutional provision which prohibits the legislature from imposing the burden of taxation upon public property belonging to a city, town, or other municipality, and which is being used at the time for governmental purposes, “All such property is taxable if the state shall see fit to tax it”: 1 Cooley on Tax. (3 ed.), 263. But while it is competent for the legislature to tax public property, as said by Judge Cooley,
‘ ‘ To levy a tax upon it would render necessary new taxes to meet the demand of this tax, and thus the public would be taxing itself in order to raise money to pay over to itself, and no one would be benefited but the officers employed, whose compensation would go to increase the useless levy. It cannot be supposed that the legislature would ever purposely lay such a*636 burden upon public property and it is therefore a reasonable conclusion, that however general may be the enumeration of property for taxation, the property held by the state and by all its municipalities for governmental purposes was intended to be excluded, and the law will be administered as excluding it in fact.”
“No person shall operate or drive a motor vehicle upon the roads, streets or highways of this state, unless such vehicle shall have the number plates assigned to it by the Secretary of State conspicuously displayed on the front and rear of such vehicle in plain view and so as to be easily read by the public.”
For the reasons above stated, the judgment appealed from must be affirmed, and it is so ordered.
Affirmed.