178 F. G. YOUNG. west, and Wasco in the northeast, paid very irregularly, if at all. 90 Seven counties in 1857 had to make up the extra half- mill tax they failed to levy in 1855. This disposition to in- veterate delinquency stimulated drastic legislation. The fail- ure of a county auditor to return a copy of his assessment roll within sixty days from the date of its approval by his county board made him liable to a penalty of not less than $50.00 nor more than $100.00. The rapid accumulation of forfeitures suffered by county treasurers for deliquency, or failure in promptness, in paying over territorial funds into the territorial treasury is best illustrated by the following typical statement to the treasurer of Columbia County, dated March 21, 1857, and found in the Letter Book of the Territorial Auditor :
- ' The only amount due from your county for 1856, if it had
been paid on the first Monday of February last would have been $169.30, less your commission of 4 per cent. But as it was not paid as aforesaid, it stands thus : 1857 February 2, To territorial tax for 1856. .. .. $ K59 30 March 17, To forfeiture on $162,68 at 20 percent 32 f>0 March 17, To forfeiture at 2% per cent a month to March 17, 1857 6 09 To forfeiture of 2% per cent a month on 83.78 until paid Leaving a balance after deducting the amount received ($204.11) of $3.78, to- gether with 2K per cent a month thereon as aforesaid until paid." Such a dire code of penalties as the above statement reveals shows that the provocation must have been extreme. The Territorial Auditor, on March 20, 1857, wrote: "I am just about instituting suit against at least half of the county treasurers in the Territory for delinquencies." Under this pressure a number of treasurers paid up original charges and forfeitures with the intention of presenting their claims to the next legislature for a refunding. Abstract of the Evolution of the Tax Code. 1849. Subjects of Property Tax. Capital employed in merchan- dising ; gold dust ; bills of exchange ; money loaned ; stocks in 90 The Territorial Auditor, in his report for 1856, says that "the counties of Josephine, Wasco, and Tillamook, have made no returns of their assessments for the past fiscal year; and the county of Wasco has never made any, nor paid any revenue into the territorial treasury. The county of Tillamook is in a dis- organized state so much so that no assessment of property was had for 185."
