Page:Oregon Historical Quarterly vol. 8.djvu/174

 166 F. G. YOUNG. people in the enjoyment of the services of their Territorial Government, such as they were, went scot-free. 80 It is not until some three years after the territorial organ- ization went into effect that the first territorial treasury trans- action took place, and nearly four years after the initial date we have the first treasury reports. These indicate clearly that during the year covered by them fiscal operations began de novo. 81 Governor Gaines, in a letter dated December 11, 1850, in reply to an inquiry from the sheriff of Marion County, indi- cates that even in that county, having a near-by demonstration of the territorial establishment, there was resistance to collec- tion of taxes. 82 The attitude of disavowment of fiscal obliga- tion seemed in some directions to increase with the square of the distance from the capital. This dilatoriness on the part of many of the counties continued throughout this period, though 80 In his message of July 17, 1849, Governor Lane says: "A matter of deepest interest to the prosperity of the Territory will be the establishment of a judicious system to raise revenue. This is no less demanded for the redemp- tion of the plighted faith of the Provisional Government, than it is for raising, by a practicable and legal method, sufficient funds, not attainable from the federal treasury, to meet incidental and necessary expenses of the Territory. While the home government contributes in a liberal spirit to the maintenance of our temporary existence as a Territory, it is expected that all revenue necessary to the local interests of the several counties will be supplied by a system of equal assessments levied upon the people who are to be permanently benfitted thereby. Your early attention to this delicate but necessary duty is earnestly recommended." Executive Record, MS. Governor Gaines also, in his message of December 3, 1850, thus refers to the subject: "The subject of taxation, always a delicate one, demands your early attention. The people will cheerfully pay such taxes as the wants of the Territory require, provided they are equitably levied. With great deference I would recommend the passage of a law, by means of which the value of each person's property of every description may be ascertained and impose a reason- able ad valorem tax upon it after deducting his indebtedness." Executive Record, MS. 81 See supra, p. 172. The first Treasurer's report is dated December 7, 1852; the first report of the Auditor is without date, but was submitted to the House of Representatives on January 6, 1853. 82 Executive Records, MS.