OAG 40-30.

Case DateAugust 09, 1940
CourtOregon
Oregon Attorney General Opinions 1940. OAG 40-30. 34OPINION NO. 40-30[20 Or. Op. Atty. Gen. 34]Moneys received by department of agriculture as contributions by associations for employment of inspectors of horticultural and agricultural products, and walnut inspection fund authorized by chapter 194, section 7, Oregon Laws, 1939, are subject to tithing tax imposed by chapter 403, Oregon Laws, 1939. Said tax applies to certain other receipts collected by department of agriculture and deposited in state treasury for disbursement as other fees collected by that department. Fees collected as agency of the United States, the discharge of which is governed by federal laws, are not subject to such tax.August 9, 1940.Hon. Earl Snell,Secretary of State. Dear Sir: Under date of July 17, 1940, you state that the department of agriculture has entered into agreements with certain associations, including Northwest Dried Fruit Association and Farmers Cooperative Creamery, whereby the department is to provide inspectors who are to be employed by such associations in the capacity of supervising inspectors and also as field representatives of the Oregon State Department of Agriculture in the enforcement of sanitation and food laws, and regulations of the state of Oregon, said men to be selected and employed by the department to operate under the supervision and direction of the department in carrying on their work, but to be paid solely from funds provided by such associations, and request my opinion whether contributions received from such associations pursuant to such agreements are subject to the tithing tax provided by chapter 403, Oregon Laws, 1939. Section 34 of chapter 15, Oregon Laws, 1939, provides:
"The department hereby is authorized to designate any competent employe or agent of the department to inspect or classify such horticultural
35 and agricultural products in accordance with such regulations as it may prescribe at such places as the volume of business may be found to warrant the furnishing of such inspection service, at the request of persons having an interest in such products, and to ascertain and certify to such persons the grade, classification, quality or condition thereof, and such other pertinent facts as the department may require. The department is authorized to fix, assess and collect, or cause to be collected, fees for such services when they are performed by employes or agents of the department, such fees to be on a uniform basis in an amount reasonably necessary to cover the cost of such inspection and the administration of this act; provided, however, that the department shall so adjust the fees to be collected under this section as to meet the expenses necessary to carry out the provisions hereof, and may prescribe a different scale of fees for different localities; and provided further, that the department also may prescribe a reasonable charge for traveling expenses and services, when such services involve unusual cost to the department in their performance. All such fees and moneys collected or received by the department, its employes or agents, under this act shall be deposited in the general fund of the state to the credit of...

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