Image provided by: University of Oregon Libraries; Eugene, OR
About Morning Oregonian. (Portland, Or.) 1861-1937 | View Entire Issue (March 11, 1901)
THE MOUSING OBEGONTAN, MONDAY. MARCH 11, 1901. TAXES IN INSTALLMENTS OREGON'S NEW LAW 3IAKES TIME APRIL AND OCTOBER. DellnciiicncicK Sliall Be Charged 10 Per Cent Penalty nnd IS Pec Cent Interest. SALEM", Or., March 9. The two new laws relating -to assessment and. taxation ad the apportionment of taxes among the counties contain many new features witch are expected to remedy many de lects In 'former filatutes and to Improve the system of conducting this branch government. Both bills were Iramed ay the joint committees on assessment and taxatlob, and were the results of much careful study of the subjects in volved. "While both become laws in 90 days, by their own terms they do not go Into effect for practical purposes until ext j-ear. This year's taxes have al ready been apportioned under existing lawp, an(j jt js expressly provided that the new assessment law shall not apply tio til after December 1, 1901. Secretary of State Dunbar is preparing the form for the assessment rolls to be sent to the County Clerks for the use of Assessors in 1902, so that the blank books can be printed and bound in plenty of ime for distribution, and so that all offi cials may learn the requirements of the nr-w law. . The assessment law expressly repeals sections 2761, 2777, 2792. 2801. 2802, 2803, 2804, 2S03, 2S0G, 2S07. 2811. 2816, 2S17, 2820, 2822, 2824, 425. 2826, 2S3L 2833 and 2S31of Hill's Anno tated Laws of Oregon, and amends other sections to read as follows: Section 2752. The Assessor, after quali fying, shall on thp first Monday in March next following procure from the County Clerk a blank assessment roll and forth with proceed and assess all taxable prop erty within his county, and shall return to such County Clerk on or before the flrst Monday in September next following such assessment roll, with a full and com plete assessment of such-taxable property entered thereon. Including a full and pre cise description of the lands or lots owned by each person therein -named on March 1 of each year at the hour of 1 o'clock A. M., which description shall correspond with the plan or plat of any town laid out or recorded, and said lands or town ,lots shall bq valued at their true cash value, taking Into consideration the im provements on the land and in the sur rounding country, the quality of the soil, its convenience to transportation lines, public roads, mills and other local ad vantages. No deduction of indebtedness rom assessments or taxation shall be al lowed in any case. True cash value shall be held and taken to mean the amount such property would sell for at a volun tary sale made In the ordinary course of business. The County Court of any county may, if necessary, extend the time for returning the assessment roll until the lirst Monday in October following. The terms "real property" and "land," wher ever used in the laws of this state, shall Xor the purpose of assessment and taxa tion be held to mean and include not only the land itself, whether laid out In town lots or otherwise, with all things con tained therein, but also all buildings, structures, improvements, trees and other fixtures of whatever kind thereon, and all rights and privileges belonging to or in any wise appertaining thereto. All land shall be assessed and taxed In the county In which the same shall lie. and every person shall be assessed in the county where he resides on the 1st day of March of the year when the assessment shall be made for all real and personal property owned by him within such county; and unoccupied land. If the owner be unknown, may be assessed as such without inserting the name of any owner But no assessment shall be Invalidated by a mistake in the name of the owner of the real property assessed or by the omission or the name of the owner or the entry of a name other than that of the true owner. If the property be correctlv described; and, provided, further, that "where the name of the true owner or the owner of record of any parcel of real property shall be given, such assessment shall not be held Invalid on account of any error or irregularity in the descrip tion; provided, such description would be sufficient In a deed of conveyance from the owner, on account of any description upon which, in a contract to convey, a court of equity would decree a conveyance to be made. Sec 27C2. The Assessor of each county shall make a plat of the Government surveys and of all town plats within his county, and shall note thereon the owner of each tract of land and of each town lot. and In counties where the Assessor shall describe the land In the roll in the order of Its location upon the ground he shall keep a taxpayers' index for each year, which shall be a public record, subject to general Inspection, and In such Index he shall enter the name of every taxpayer against whom any tax shall be charged In his county, in alphabetical order, with reference to the first three letters of the surname of such taxpayers as have sur names, and of the first name of any oth ers. Sec. 2775. Unoccupied lands liable to' taxation, when the name of the owner Is unknown, shall be described and the value thereof set down In the assessment roll in a part thereof separate from the other assessments, in the same manner that lands of residents are required to be de scribed, and the value thereof designated, unless the property on such assessment roll shall be arranged In the order of Its location, and not In alphabetical order by the owner's name. In which former case such lands of unknown owners shall be inserted In their proper place according to location. See. 27S3. The County Court of each county or the Board of Commissioners thereof shall at its term In January of each year estimate the amount of money to be raised in Its county for county pur poses, and apportion such amount, togeth er with the amount of state and school tax required by law to be raised in its county, according to the valuation of the taxable property In its county for the year, and such determination shall be en tered at large in Its records. Sec. 27S4. For the purpose of raising revenues for county purposes, the County Court or Board of County Commissioners for each county In .the state shall at it January term in each year levy a tax upon all taxable property In its county which tax shall be sufficient In its amount to defray the expenses of the county Sec 2794. The County Clerk or the Clerk of the County Court of each county in the state shall forthwith, after the ap portionment of taxes, make a certificate of the several amounts apportioned to be assessed upon the taxable property in his county for state, county, general and spe cial school, military, university, town, city or other, purposes, for which a tax 'may have been legally levied, and deliver the same to the Sheriff of the county, to gether with a transcript of the original assessment roll ruled with proper columns for extension of tax collections and delin quent list and for payments, redemptions and other entries therein contemplated by this act, and with the amount of taxes properly extended and entered thereon, against each separate parcel of real prop erty, as well as against the personal prop erty assessed to each Individual, which . roll shall thereafter be a tax roll to which shall 'be attached a warrant In the name of the State of Oregon, under the hand of said clerk, and the seal of the County Court, authorizing the collection by such Sheriff of said taxes, and such Clerk shall thereupon take the receipt of said Sheriff therefor, and dully charge against the Sheriff the full amount of taxes charged on such roll, and the Sheriff shall in the settlement be allowed as credits against such charge such amounts as he shall thereafter report to the Board of County Commissioners of his county that he has collected -on said roll, and also such as he shall find to have been twice assessed thereon, and such as he shall be unable to collect and hall return to the court xis not collectible. All such tax rolls shall be public records and as such preserved in the office of the tax collector. Before en tering upon his duty as tax collector, the Sheriff shall give a bond signed by some responsible surety company or some re sponsible surety or surltles as approved" by the County Court, conditioned for the faithful performance of his duties as such tax collector in such amount as the Coun ty Court shall direct, and .such bond, if signed by a surety company, shall be ap proved and paid for by the County Court. Such bond shall be additional and cumu lative to the general bond given by the Sheriff, to which resort may be had In case of failure or default of his duties as tax collector If the bond described In this section be unenforclble or Insufficient. Sec. 2797. The Sheriff shall receive and receipt for all moneys and county orders collected by him for taies, and shall note on the tax roll against the property paid on, In columns provided therefor, the date of each payment and the number of the xecelpt. He shall keep stub receipt-books, In which shall be kept by him a copy of each and every receipt by him issued, and such receipts and stubs shall be arranged and numbered consecutively for each year, and shall show exactly tbe amount paid In cash and the amount paid In county orders, and shall show the place and date of collection, the purpose for which, and the property on which, the taxes were paid. But the maters shown upon the tax roll may be omitted from the stub If It contains a reference to the volume, page and line of the tax roll whe&in such matters are set forth. No , Sheriff shall receive a larger amount in county orders from any person for taxes than the amount of such person's county taxes for the year or years for which the payment Is made. It shall be the duty of the Sheriff to note upon each re ceipt and copy thereof, the number and amount of each county order he shall re ceive, the amount of the taxes for which such receipt shall be given, and also to write the date of the receipt upon the back of each county order paid In for taxes, and at the same time write or stamp across the face thereof, "received for taxes," and no county order shall draw any Interest after such date. He shall keep as a part of the records of his office a collection register in which he shall make proper entries, showing tho various amounts collected by him, the amounts thereof collected for each and every separate fund, the year In which the tax so collected became due, and the numbers and dates of the respective re ceipts given by him therefor. Sec. 279S. The Sheriff shall, on the last business day of each week, make settlement with the County Treasurer, in which he shall - re port to him the exact amount of cash and of county orders by him collected for taxes 'during the preceding week, and ex hibit to the Treasurer for examination and comparison his collection register, and his stub books containing copies of the receipts by him given for the taxes so collected. In such reports the Sheriff shall also show the respective sums collected by him for the various funds for which he shall have collected taxes during the pe riod covered by such report. He shall take receipts in duplicate, for all money so paid by him to the Treasurer, and shall retain one, file one with the County Clerk, or Clerk of the County Court. The Treasurer shall keep the money received by him for taxes in separate funds, and shall, on the last business day of each week, report to each school district, city, town or other corporation, for which he shall have collected any taxes during the preceding week, the amount of collections made for it, and shall pay ovef to the sev eral school districts, city, town or other corporations, upon demand made by them, the amount thereof, to which they are re spectively entitled, taking their receipts therefor In duplicate, one of which re ceipts he shall retain, one of which he shall file with the County Clerk or Clerk of the County Court. Whenever the Sheriff discovers that any property has been assessed more than once for the same year he shall col lect only the tax justly due thereon, and shall make return to the County Court, or Board of County Commissioners, of the balance as double assessment, and shall be properly credited therefor, and whenever, at any stage in the collection of tixes, the officer having charge of the roll shall discover errors or omissions of any kind, therein, he may properly correct the same to conform to the facts In whatever manner may be necessary to make such assessment, tax or other proceeding whatsoever regular and valid. Such correction to be made In red Ink, or otherwise distinguished, and to be signed with the Initials of the officer making the same and the date of such correction. Taxes legally levied and charged In any year may be paid on or before the first Monday of April iollowing, and if not so paid they shall become delin quent; provided, however, that If one half of the taxes against any particular parcel of real property, or the taxes on personal property charged against any individual, be paid on or before the said first Monday of April, then the time for the payment of the remainder of such tax may be extended to and including the first Monday of October next follow ing, but if the remaining qne-half of such tax be not paid on or before the first Monday of October, then such re maining half shall be delinquent, and besides the penalty, interest thereon shall be charged and collected at the rate of 12 per centum per annum from the first Monday of April preceding, and upon all delinquent taxes there shall be collected from the taxpayer of such taxes, for the benefit of the county, 10 per centum as a penalty, and for the benefit of the county or other public corpora tion, which shall have an interest in any portion of such taxes, Interest at the rate of 12 per centum per annum on such taxes from the day on which they be come delinquent until their payment; provided, however, that there shall be an allowance of 3 per cent rebate upon any tax paid on any separate parcel of real property or upon the personal prop erty charged to any Individual, as afore said, on or before the 15th day of March next prior to the date when such tax would become delinquent. If not paid. On or immediately after the first Mon day of May In each year the Sheriff shall proceed to collect all taxes levied In his county upon personal property, of which one-half was not paid as hereinbefore provided, on or before the first Monday of April, together with the penalty and interest. He shall levy Upon sufficient goods and chattels belonging to the per son or corporation charged with such taxes, if the same can be round in the county, by taking them Into his posses sion, to pay such delinquent taxes, to gether with Interest, accruing Interest, penalties and other lawful charges, and shall Immediately advertise such goods and chattels for sale by posting written or printed notices of the time and place of sale In three public places In his county, not less than ten days prior to such sale, and If such taxes. Interest and penalties shall not be paid before the time appointed or such sale, the Sheriff shall proceed to sell such property at public vendue, or so much thereof as shall be sufficient to pay such taxes, In terest and penalties, and ehall deliver to the purchasers thereof at such sale the property so sold to them respectively, apd such sale shall be absolute. And the Sheriff shall proceed In like manner on and after the first Monday of No vember to collect the residue of taxes charged against personal property re maining delinquent upon his roll. All taxes which may hereafter be law fully Imposed or levied upon real prop erty shall be and they are hereby de clared to be a Hen on such property from and including the day on which tho warrant authorizing the collection of such taxes Is issued until they should be paid or until the title shall vest In the purchaser, upon sale for such taxes; such Hens shall Include all costs, penal ties, charges and expenses on, of and concerning such taxes, which by the pro visions of law shall accrue, attach or be made.- Such lien shall have priority to and shall be fully paid and satisfied be fore any and every judgment, mortgage or other Hen -or claim whatsoever, ex- ! cept the Hen for a tax for a subsequent I year. And every sale for taxes or trans fer of property under a tax sale, whether void or Ineffectual for any other purpose or not, provided only that the considera tion required by law shall have been paid therefor, shall be deenVed to assign to and vest In the purchaser or transferee the Hen herein prescribed. r Section 2S0S. Whenever the Sheriff shall discover that any property liable to 'tax ation in his county has been omitted from- the tax roll, he "ehall "assess the same and place It on the' tax roll and collect -taxes thereon; In like manner and form as other assessments are made and other taxes collected for that year, and shall on the last business day of each week" made "a report In duplicate to the Treasurer, to the Board of County Commissioners or" County Court of his county, Of the amount of taxes so as sessed and collected by him during the preceding week; such report shall also contain, with the other matters herein before in the preceding sections pre scribed, an Itemized statement of the amount of all penalties and interest on taxes he shall have collected during the preceding week. And in like manner when the Sheriff shall discover that any parcel of real property shall, have escaped assessment for the preceding year, he shall assess the same, place It upon his tax roll and collect there the amount of taxes to which the same would have been liable, Jf properly assessed during the preceding year, and shall proceed thereupon In all respects as In the case of the collection of. taxes regularly entered upon his roll. Section 2S09. If any of the taxes men tioned In the roll shall remain unpaid and the Sheriff shall be unable to collect the same, he shall Immediately after the first Monday of October extend tho amount of the tax upon each several parcel of real property and upon the personal property assessed to each Indi vidual In a column provided for such purposes on the tax roll, headed delin quent, and shall return such -roll,' to gether with a statement compiled there from and entered thereon showing the total amount of taxes collected, the to tal amount of double assessments and other errors, the amount of Sheriffs as sessments collected and uncollected and other matters affecting his return, strik ing a balance between the total of the tax list as given him and the total col lections, less such errors and other mat ters whch shall be duly noted In their respective places In the list, and shall re turn such list to the County Court with the certificate thereto annexed herein after required. Heal property, which has been sold un der the provisions of this act, may be redeemed at any time before the Issuance of a tax deed by payment In legal money of the United States to the tax collector of the proper county for the benefit of the holder of the certificate of sale, of the whole amount paid to the Treasurer therefor, with Interest on said sum, which shall not exceed the rate of Interest men tioned In the certificate, from the date of the Issuance of said certificate of- sale until the date of redemption. The person redeeming such property shall also pay the amount of all taxes, assessments, penalties. Interest and costs, accruing after the issuance of such certificate of sale and paid by the holder of such cer tificate, or his assignee, together with Interest on such payments. st the rate hereinbefore mentioned, from the day the same were paid. And on the making of such redemption the Sheriff shall note on the tax roll against the property re deemed the fact and the date thereof. No fee shall be charged for any redemp tion after the passage of this act. Any redemption made shall enure to the ben efit of the person having the legal or equitable title to the property redeemed, subject, however, to the right of the per son making the same to be reimbursed by tho person benefited. If the real prop erty of any minor or Insane person not having n guardian of his estate be sold for non-payment of taxes, 'the same may be redeemed at any time after the sale and before the expiration of one year after such disability has been removed, upon the terms specified In this section, on the payment of Interest at the rate of Interest specified in certificate of sale on the amount for which the same was sold: and after the date of sale, and In addition, the redemptloner shall pay tho reasona ble Value of all Improvements made in good faith on the property, less the value of the use thereof, which redemption may be made by themselves or any person In their behalf. The receipt of the redemption money of any real property by the tax collector for the benefit of any purchaser at a tax sale, or the return of such certificate of sale for cancellation shall operate as a release of all the claims to such tract under or by virtue of the Issuance of such sale, or certificate of sale, and the Coun ty Treasurer upon tho receipt of nny such redemption money shall Immediate ly Indorse upon the proper records the fact that such taxes, penalties, Interest and costs have been paid, and the prop erty therein described redeemed by such payment, and shajl deliver to the person redeeming the sam a certificate of re demption therefor, and to the party en titled thereto the amount received by him for such redemption. Section 2S10. The Sheriff shall make a certificate over his official signature to be annexed t6 such statement that the facts set forth therein are correct, that the sums therein returned aB unpaid are not paid, which statement shall be filed with the County Clerk and he shall thereupon be credited by the County Court with the amount of taxes so re turned as unpaid and doubly assessed. Section 2814. Within ten days after the return of the tax list to the County Clerk as hereinbefore provided the County Clerk shall after duly proving and com paring the returns of collections, errors, double assessments and other matters, return the same to the Sheriff .with a warrant commanding him to sell the sev eral articles of personal or parcels of real property upon which such taxes are respectively levied In the manner pro vided in this act, but no levy upon real property shall be required. That immediately upon the return the Sheriff shall proceed to give notice of the sale of real property for delinquent taxes thereon, which shall not be held later than March 1 of each year, by causing to be published once each week for four successive weeks In a newspaper which shall be designated by tho County Court as the most likely to give actual notice to delinquent taxpayers, a notice stating the time and place of the sale and a description of the several parcels of real property to be sold, the amount of taxes, interest and penalties accrued against each tract and tho name of the owner. If known, or person, if any. to whom taxed. But If there be no news paper in which the County Court can procure such notlve to be published for a price not exceeding 25 cents per line, nonparlel type, the Sheriff shall, upon their order reciting such facts, post writ ten notices of such sale, containing the same matters as hereinbefore set forth, in four public places In his county for four weeks before said sale, and notices so given shall have the same force and ef fect as though the same had been pub lished as hereinbefore provided. In that case he shall, before making such sale, file in the office of the County Clerk or Clerk of the County Court of his county, a copy of said notice, with his certificate endorsed thereon, setting forth that said notices had been posted In four public places In his county four weeks beforo the sale, Which certificate shall be pre sumptive evidence of the facts therein stated, and of the fact that the County Court had been unable to obtain publi cation In a newspaper on the terms hereinbefore set forth. Before causing any such publication the County Court shall enter Into a con tract with the newspaper undertaking to make the publication, which contract shall specify the rate, and to which may be added an undertaking with sufficient sureties to be approved by the County Court, to. publish such delinquent -list. i according to the terms of contract. The Sheriff shall, at his office .on the day fixed In the notice, sell the several tracts or parcels of reaU property em braced In tho delinquent list in the.man ner and form as upon sale of- real prop erty under execution, except as herein otherwise especially- provided.- Each par cel shall be sold to the person who offers to pay the taxes, cost and accruing pen alties thereon, and take a certificate at thclowest rate of IntercHtr-'The Sheriff shall continue the sale from 'day to day until the Hst Is exhausted. - Section 2819. Immediately" after- the sale the 'Sheriff sball; Issue lbihe several purchasers certificates of' sjftei which shall bear Interest from the date of Issue until redeemed at the rate of Interest bid by, the purchaser hereunder as' provided In' section 26, and shall be prima facie evi dence that the property described therln was so subjet to taxation at the time it was so subject to taxation at the time It therein "were not paid before the said certificate was Issued; that all the acts and proceedings requisite to a valid and regular sale Of the real property described for taxes have been duly done and had; Provided, that If any certificate shall be found to be void, by reason of any act or omission of any officer, the Treas urer shall redeem the same In accord ance with a guaranty which shall be therein contained, to the effect that In the event hereinbefore mentioned the county will repay to the holder of said certifi cate the sum paid to the Treasurer for such certificate, and subsequently for taxes on the property described In It, with Interest thereon at the rate of 5 per centum per annum from the date of such payment to the date of redemption. Such certificate shall contain a description of the property assessed, as the same ap pears on the tax roll, the name of the owner of said property, a statement of the year or years for which the taxes are charged, the amount of the taxes, penal ties and interest due, the amount of In terest to be borne by the- certificate, and that the property may be redeemed with in three yean after the .date of the cer tificate. Section 2S23 At the expiration of three years from the date of sale the tax collector- shall make out a deed for each lot or parcel of land sold and remaining unredeemed and-deliver the same to the purchaser upon the, return of the certifi cate of purchase; provided, however, that where -land has been heretofore sold for taxes, the deed shall be made at the expiration of two years from tho date of sale. The Sheriff shall collect $1 for each deed made by him on such sales, but any number of parcels of land, bought by one person may be Included In one deed, if desired by the purchaser. The deed shall contain a description of the property sold, as described In the assessment roll, the year In which the tax was levied, to whom the same was assessed; that the tax was unpaid at the time of the sale, and that no redemption has been made. And such deed shall vest In the pur chaser all the right, title and Interest and estate of the former owner, owners. Hen holders, claimants of other person or persons interested In the land, and also the right, title. Interest and claim of the state and county thereto, and shall be prima facie evidence In all the courts of this state in all controversies In relation to the rights of the purchaser, or his heirs or assigns, to the land thereby conveyed, of the following faots: (1) That the real property conveyed was subject to tax for the year or years stated In the deed; (2) that the taxes were not paid at any time before the sale; (3) that the real property conveyed had not been redeemed from the sale at the date of the deed; (4) that the property had been listed and assessed: (5) that tho taxes were levied according to law; (6) that the property was duly advertised for sale; (7) that the property was sold for taxes as stated In the deed. And It shall be conclusive evidence of the following facts: (1) That the manner In which the listing, assessment, levy, notice and the sale were conducted was In all re spects as the law directed; (2) that the grantee named In the deed was the pur chaser: (3) that all the prerequisites of the law were compiled with by" all tho officers who had, or whose duty It was to have had. any part or action In any transaction relating to or affecting the title conveyed, or purporting to be con veyed, by tho deed, from the listing and valuation of the property up to the ex ecution of the deed, both Inclusive, and that all things whatsoever required by law to make a good and valid sale and to vest the title in the purchaser were done, except in regard to the points named In this section, wherein the deed shall be presumptive evidence only. And In all controversies nnd suits in volving the title to real property claimed and held under and by virtue of a deed executed substantially as aforesaid by the Tax Collector, the person claiming title adverse to the title conveyed by such deed shall be required to prove, In order to defeat the said title, either that the said real property was not subject to taxation for the year or years named In the deed, that tho taxes had been paid before the sale, that the property had been redeemed from the sale according to the provisions of, this chapter, and that such redemption was had or made for the use and benefit of persons having the right of redemption under the law of this state, or that there had been an entire omission to list or assess the property, or to levy the taxes, or to give notice of the sale, or .to sell the property: but no person sjiall be per mitted to question the title acquired by a tax deed without first showing that he. or the person under whom he claims had title to the property at tho time of the sale, or that the title was obtained from the United States or this state after the sale, and that all taxes due upon the property have been paid by such person, or the person under 'whom he claims title as aforesaid; provided, that In any case where a person had paid his taxes, and through mistake made In the Tax Collector's books, or in the receipt, the land upon which the taxes were paid was afterwards sold, the tax deed shall not convey title; provided, further, that In all cases where the owner of lands sold for taxes shall resist the validity of such tax tiyo, such owner may prove fraud committed by the offi cer selling the same or In the purchaser to defeat the same, and If fraud Is so established such sale and title shall be void. Every action, suit or proceeding which may be commenced for the recovery of land sold for taxes, except in cases where the assessment and taxes for which tho land was sold had been paid before the sale, or the land redeemed after the sale, shall be commenced within three years from the date of the record of the tax deed. And In every action, suit or proceeding to set aside a sale of land for taxes, or to quiet the title against such sale, or to set aside the cloud there of, or to recover the land sold, whether before or after the deed, the party claim ing to be the owner as against the party claiming under the sale, must ten der in his first pleading In such case and pay Into court at the time of filing the same, the amount of the pur chase price for which such lands were sold, together with 20 per. cent addition, and all taxes which shall have been paid after such sale by the purchaser, to gether with Interest thereon at the rate of 10 per centum per annum- from the respective times of the payments of such sums up to the time of the flllngof such pleading, to be paid to such purchaser, his heirs or assigns. In case the right or title of such purchaser at such sale shall fall In such sultt action or proceed ing. That an act providing for the recording of . sales . of real property sold., for the recover' of delinquent taxes, arid to fur ther define the duties of officers In rela tion thereto, approved February 2L 1S93, shall be repealed. The Tax Collector shall enter upon the tax roll the name and address, if known, of the purchaser at a delinquent tax sale, and also shall. make a memorandum of all assignments from such purchaser or sub sequent purchasers of certificates of tax sales and of all redemptions, surrenders for cancellation, issuance of deeds upon Downing, Hopkins & Co. WHEAT AND STOCK BROKERS Room 4, Ground Floor ROTH TELEPHONES or other disposition of certificates of tax sales. In all places In this act where the term "County Court" is used. It shall be considered to mean the Board of County Commissioners in counties that have a separate Board of County Commissioners for the transaction of county business. The last section declares an emergency, and provides that the provisions of this act so far as It relates to the collection of taxes heretofore levied, shall not ap ply until December 1, 1901. ADVERTISED. Llat of Unclaimed Letters Remaining In the Postolllce nt Portland, Or. Free delivery of letters by carriers at the residence of owners may be secured by observ ing the following rules: Direct plainly to tho street and number of the house. , H,' le"era w,lh tne writer's full address. !? ,?tP2t and numbr' and "1" a" twer to be directed accordingly. thrie.? t0 tnuycer or transient visitors In "ie clt, whose special address may be un- ner W-V ,Id ?. mark,ed Jn the "-hnd cor ter d JllT Thi W,U Prevent their be !of James" l " thd same or ' stf.T0 CalUnS f0r tnes lette will please March i, Wh,Ch ther w" advertised! "WOMEN'S LIST. AbbS" Mrs W S ?CnCKk' Mrs H T Alexander. Mri I Labeft Mi?3 Mary Allen. M -t w H?e'..Vrsoni. Anderson, MIm R0-e ivn,o? Hna - . Lrff M na T ... uZZ.Z' ,-?.'" "a" McKlnneV. Xtr r SralBESSKr JS&?r Sapger. Mlaruh MAMham. Mrs "L DondwaRon. liable fe.M H.uWa Uamford. Miss Grace Malta"' v , M E Uarnett, Miss Edna S ,TeMr.,iv Beall. Mrs Harriett wf."' Sheila Blllm'an: MnT" M J' M Swe" Blanchard. MIm &'yV Mary c Bhdutey. Mrs Susie Sf. rV Black. Miss Anna M Ne ukrv Mr,L Booth. Mrs May viiiy' -.o" Booth. Mrs Alice Kemi..i"n,.M,s Gertrude Bowman. Mm Llzxle ' f Matilda. Boyle. Miss Lotta-2 nivfi'n f? , Braael. Miss Maud Smi'11!' .. Brown, Miss Bergla L'V M,?s SPh Brusha, Mlae Nellie twJu Annx Bush. Miss E p2n?r,xrMa7' .. Butler. Mrs Flora of.Mx? De,l,aV,31 Casteel. Mlsr Eva S-?r,r3l.B B Chapelle. Maud SeySs' Flossie Cole. Mm A O Sfader- rs Hulda Copner. Miss O ddf r? T Cooke. Miss Leila AnnaSilf; "V,,1 . Crelghton, Mrs A er- " nnle M Culvert. Mrs Maud S"an H" ET1Ien Curtis. Mrs Addle ?,udd' M" J.no Dwlght, Catherine aa&e'M Alma-2 Deety, Mrs Bert iaJ,0J"i,.,Mrs r. Deherde. Mrs Clarice 2.n.e,derr' JJr!..Eva Durable. Mrs Kate ?" Mrs J Faulse. Mrs Shlpherd. Mr R O Felton, Miss Verna t!ory JJf8 E"sa Fontaine, Mrs Belle ghope. Miss Olive I Freeman. Mrs, LIrzle KS,nJf?s'n;le.. . Fries, Mrs L L im!li' Ml Mamlo Garfield, Miss Lillian 5mH' n Maggie Gertrude, Miss L 2mlt,n M. E J. Gllmour. Mrs S Stanley ills May Greeley, Mrs I11' M Mnry Grimes, Mrs Bertie Steele. Gertrude Guriderson, Miss Mary Stoddard. Mrs T A Gunderson. Miss Ellen Sutherland. Anna Haley. Mrs Isabella ' Mrs Ella Balls Snook, Mrs Nettie Hamilton. Miss Alice Skinner, LIz2le Harris, Jennie L omas' CIar.a . . Haynes. Miss Mamle-2 Thompson. Miss Nettle Henry, Mrs Vandechuelle, Mrs Em Henderson, Vera and m . Kathleen Uflc Leulemer, Mrs KUlbcrg. Miss S Mary Houston, Mrs L J Wade & Williams Hulbut Katie Warmontle. Miss Bessie Jordan. Miss Kate Walking Miss E L Johnson. Mlas Annie Wlberg, Miss Hanna Johnson. Mrs, 707 Wllkir. Miss May Weldler Williams. Mrs G M Tn M Ritrili. Wilson. Mrs A A Keele'y. Miss Myrtle Wilson, Mrs Anna Keen, airs J w Wilson. Miss Maggie Kennedy. Miss E Winders. Mrs Electlc Write, Mlas Mary Klhoy. Mrs Llbble KIppox. Miss Grace MEN'S LIST. Adams, S T Leonard, Bert Allen, Ardea Levins, A S Allen. P M Lewis, L Andrld. George H Llchtentnal, Mr Andrus. "W H Lutky. G O Anderson. George Lltherland, John Avery, Bailey Linn. H i Barrett, Hon John Linton. F M Bearing Sea Packing &Llnborg, Victor Canning Co Lonsdale, Henry V Beckwlth, Mr and Mrs McCarty. Dan William McDonald, Dan G Bcnn, L McEwan, Robt Benjamin. M J McKay. Geo Bentley. C R McKlsson, Mr and Mrs Bjorklenn, Albert A D Berkovlc. Jokarre McLean, Rev Chas Berry. Charles Marks, Clyde Blgelow. Master GeorgeManhall, Georga Bingham. Mr Martin, George Blatr. Bert Martins, Captain Blair, Clinton Miller, Edd Bolce, Bert Miller. T W Booth, J W Moy. Lunn Bosthead. R Mounts, Leo Brlgham, John E Moore. S C Brlckley. A "W Murphy, J J Brown Bros' Co Munson, J B Burt, S S Murphy, H Butler B. Butler Meyer. John J Carman. Dr Chaa L Neary. E J Carter, T A Nelson. John Clark. Fred L Noland, E Cllne, Thomas O Olsen, Alberto Cohen. George Owens, H F-2 Columbia Match Co Payne, J W Copper Creek Mining Parlln. W H. Co Pekurl. E Cowell Merc Co Perato, G Donlel, Joe Pomroy, Edgar Dangerfleld, Chas Pollute. H XV Dellar, L Portland Drug Co Devlne, Sam Portland Ball Bearing Devln, George A Co DImock, Master Eddie Price. E D E Putnam. Israel P Dupuls, Master Harry Raich. Philip Fay, D M Reynolds. W C Farlett. A A Ruhter, August FIrti, E E Riley. Mr Fitzgerald. J L Romeo. Charles Forester. John XV Boby, T "W Froyseth, Arno Roberts. L A Francis. Frank Robinson, J" Futter, Henry Rotsaert, Edw Gaylord. M M-2 Sallgman & Slchel " Gardner. Tom Sanders. E Gee, Dr XV F Schlenk. 'George Gearhart. Mr fichofleld, Lieut R M Gensh, Gus Schmidt, Wm Glfflns. J E Schulz, Henry Gill. J P Bexton. Gordon, R N Shepard. Lered Graham, John W & CoSloan, Hugh XV Hamlll. "Wm J Bmlth, A, attorney-at- Hammond. Austin S law Hand, A I Sparks. Dr Hansen, C E" Stlckney, H R Helton. Alex Btanley, Carl Hendricks, George Steger, Henry Ervlng Story. J I, Hewitt. XV A Sunetrom. Alfra Hlrsch. Alex J Swan. Edmund Hill. Charles M Svedchlss. Alfr Hobbs, Wm J Taylor, O D Hogg. XV L Thorne. J A Hoiladay, Jos Thomllnson, Joseph Honsteln, Peter Thorndlke, Alt Hughson. B E Tracy, Tom Idleman, C F Tweed. J "W-2 Irvin. Ord Vice. George A Johansson. Alfred Wado & Williams Johnson. F P-3 Walpole, Sidney B Johnson. Hugo Walter, Sampson M Johnson, James C-2 Welch. "William Johnson. James Werner. William F Jones, A E Wenn. George Jones. Paul H Wheeler. H E Keller, J W Wlgle, Justin Kelly, Prof, R Wills, Louie Kelly. E A Willis. John Klmel. Sam Willamette Mnfg Co Knapp, C A Wilson. George C Kopl. Wise. L C Latham. Braxzil Woods. George Latimer, J A Wright, Elmer Lawson. Oliver F Toung, M M Lre, James B PACKAGES. Anderson, G P Meyer, Jno J Clark. S A. fotos Miller, George Manclet, Mrs P Riddle. Mrs Mary E A. B. CROASMAN, P. M. Q. E. D. Philadelphia Record. A man -who called himself a "demon strator" Invaded a West Philadelphia boarding-house patronized by university students last week. Hearing of his claims to educational distinction the stu dents tried to draw the newcomer Into conversation and finally he was asked to show what kind of practical work he could do. Immediately the young man pulled out a box of white paste, smeared it on a window pane and polished the glass with a chamois skin. "There, gen tlemen," he said, "If anyone can make 6. clearer demonstration than that let him Chamber of Commerce step up." The students notified the land lady that it was not professional for this kind of a demonstrator to pose in their midst, and the stranger shoop the dust from his feet against all In that house and solemnly announced that he left them to the dust of ages. Turning to a dental student, he exclaimed: "I throw it is. your teeth that when I have sold all my territory and am riding in my coach the dust of my chariot wheels shall ex tinguish you as you trudge along the pave!" With this awful Imprecation he took his clothes and went. There were 293,752 marriages In France during tho year 1S99. A REAL TEST Dr. Bennett, the Well-Known Electrical Aataorlty, SaysThero Is Not a Case of Weakness, Lost Vigor or Vitality In Man or Woman Ihat Cannot Be Cured by the Proper Application of Elec tricity, and Will forfeit $1,000 for a Case Ills Electric Belt Will Not Cure The L'nitcd States Government Has Given tho Doctor the Excticivo L'se of His Method of Applying Electricity as a Reward for His Discovery. No matter with rhat sllcent you are afflicted, Nature Is always doing her level best to staka you strong ana well aem; but Nature must bs aided, for In four cases out of fivo she has beenlmoosed upon Electricity is Nature's own remedy, an J. when It Is properly applied, will curs every 111 which nsay afflict mankind. My method of applying Electricity to tha human system Is my own discovery, and as a reward the United States Govern ment has given me the ex clusive use of this method a taethod which has proven so effective and curative to weak, vlgorfess men and women that the name of my Electric Belt Is almost a household word. I know Electricity as aDDll- ed by my Electric Belt, will cure all the ailment for which I recommend It. and therefore I will guarantes my Belt to cure you; If It falls It does not cost you a cent. You cannot afford to experiment with un known concerns and Inexperienced practitioners, battering your stomach with drugs and nostrums. You want to bo cured at onca nnd without delay. The cure my Electric Belt makes speak for them selves. I can refer you to more than 20.000 well persons who were once as badly off as you can pos sibly be. My Electrical Suspensory Is free to every male patient. Yes should by all means have my now book. It Is wall worth reading and does not cost you a cent. Yoa will learn something about your self end about Eloctricity if yoa will react it. Dr. BcnnctfsEicctricBcIt Must not bo classed with the many so-called electric belts now offered to the public. It has a Quadruple Power Battery and has soft. silken. chamois-covered sponge water-chamber electrodes whtch cannot burn and blister as do tho bare netal electrodes used on allother makes of belts. It has Interchangeabls battery cells and can be renewed when burned out for only 75c: no other belt can bo renewed for any price and when burned out Is worthless. My Elec trical Suspensory free to each male patient. I absolutely guarantee my Belt to cur Varicocele, and all Weaknesses In either sex: restore Lost Vigor and Vitality: "re Rheumatism In every guise. Kid ney. Liver and Bladder Trouble. Chronic Constipa tion, Nervous and General Debility, Dyspepsia, all Female Comptalnts. etc. If you hate an old-style Belt, send it to me as half-payment for one of mine. Write to-da v. 'Sacredly confidential. I have writ ten a book. "The Finding of the Fountain of Eternal Youth." which will tell you all about It. Sent free, postpaid, for tha asking. Advice without cost. Sold only by DR. BENNETT Electric Belt Co. S to 11 Union Block. Denver. Colo. WEAK MEN CURED. Vacuum treatment. A posltlvo euro without poisonous drugs for vic tims of lost manhood, exhausting drains, seminal weakness and errors of youth. For circulars or Infor mation, call or address, Vigor Taotniat1va Crk Mti WflcWnl.tnn j? street. Correspondence confidential. TRAVELERS' GUIDE. t n a Chair Car You can sleep like a top In a Bur lington chair car. The air is good; the car is not TOO warm, and your seat, when ad justed at the right angle, Is nearly as comfortable as a couch. Cover yourself with an overcoat or shawl; get a pillow from the porter and there you are, ready for a comfort able night. At 10:30 the lights are lowered, and from that time until morning the car Is almost as quiet as your own room at home. Omaha, Chicago. Kansas City, St. Louis and EVERYWHERE be yond. TICKETOFF1CE: Cor. Third and Stark Sts. R. W. Foster. Ticket Arjent. pACIFIC CLIPI'ER LINE CAPE fSOME DIRECT Sailing From SEATTLE APRIL 27, 1001. S. S. "X03IE CITY." Finest wooden steamship on the Pacific, steam heat and electric lights In every room, will be sheathed with Iron bark to work her way through the ice. FOR CAPE XOME, TELLER CITY, PORT CLARENCE and GOLOVIX BAY. Sailing from SEATTLE, June 1. 1901. The Pacific Mall Steamship Company's S. S. "CITY OF SYDNEY." Accommodations for C50 passengers, regis tered tonnate WIT tons. Tnla Is without ex ception the finest and fastest steamer in the Nome trade. For further information apply to F. P. BAUMGAKTXEIt. Agent. Couch-street Dock. Portland. Or. Pacific Coast Steamship Co, FOR ALASKA. The Company's steamships COTTAGE CITY. SENATOl:. STATE OF CAL. AND AL KI leave TACOMA 11 A M.. SEATTLE 0 P. II.. March 1, 0. 11. 10. 21, 20. 31. Apr. 0. 10. 13. 20. 25. 30. Mky 3. SteameM leave every fifth day tnercauer. .tor rurtner in formation obtain Company's folder. The Company reserves the right to changs steamers, tailing dates and hours of sailing, without previous notice. AGENTS N. BOSTON. 219 Washington St.. Portland. Or. F. W CARLETON. N. P. R R. Dock. Tacoma: Ticket Office. 013 First" are.. Seattle. M. TALBOT. Comm'l Agt.. C.W. MIL LER. Asst. Gen'l Agt. Ocean Dock. Seattle; GOODALL. PERKINS & CO., Gea'l Agents. San Francisco. -suK r.-Xi&xr5Xs iU Vi W'A y n4v h V S TRAVELERS' GUIDE. OREGON5 ShoitJLine jwd Union Pacific Union. Depot, Sixth nnd J Street. THREE TRAINS DAILY FOR ALL POINTS EAST "CIIICAGO-PORTLAXD SPECIAL." Leaves for the East, via Huntington, at 0:00 A M.; arrives at 4:30 P. M. SPOKANE FLYER. For Spokanu. Eastern Washington, and Great Northern points, leave at a IV Ai.; arrives at 7 A. M. ATLANTIC EXPRESS. Leaves for the East, via Huntington, at 9:00 P. M.; arrives at b:40 A. M. THROUGH PULLMAN AND TOURIST SLEEPERS. OCEAN AND RIVER. SCHEDULE. Water lines schedule subject to changs with out notice. OCEAN DIVISION From Portland, leaVa Alnsworth Dock at 3 P. M.? sail every S days; Oeo. XV. Elder. Sun., Mar. 3; Wed.. March 13; Sat.. March 2.1; Tuej.. April 2; Frl.. April 12. Columbia. Frl., March S; Mon., March 13; Thurs.. March 2S. jun.. March 7. From San Francisco Sail every 5 days. Leave Si tar-street Pier 24 at 11 A M.; Co lumbia. Men.. March 4; Thurs., March 14; Sun., March 24; Wed., April 3; Sut., April 13. Geo. XV. Elder. Sat., March 9; Tues.. March 10; Frl.. March 20; Mon., April 8; Thura., March IS. COLUMBIA RIVER DIVISION. Portland and astoria. Steamer Hassalo leaves Portland dally, except- Sunday, at S:00 P. M.; on Saturday at 10:00 P. M. Returning, leaves Astoria dally, except Sunday, at 7:00 A. M. "WILLAMETTE RIVER DIVISION. PORTLAND AND SALEM, OR. Steamer Ruth, tor Salem. Independence and way points, leaves from Ash-street Dock at d A M. on Mondays. Wednesdays and Fridays. Returning; leaves Independence, at 5 A M-. and Salem at U A M.. on Tuesdays, Thursdays and Saturdays. CORVALL1S AND ALBANY. Steamer Modoc leaves Portland at C A M. on Tuesdays, Thursdays and Saturdays. Re turning, ieaves Corvnllls at 6 A M. oa Mon days. Wednesdays and Fridays. YAMHILL niVER ROUTE. PORTLAND AND DAYTON. OR. Steamer Elmore, for Oregon City. Buttevllle, Champoeg, Dayton and way landings, leaves Portland Tuesdays. Thursdays and Saturday at 7 A M. Leaves Dayton for Portland and way points Mondays. Wednesdays and Fridays at 0 A. M. SNAKE RIVER ROUTE. RIPARIA. WASH.. AND LEW1STON. IDAHO Steamerb leave Rlparla at 3:40 A M. dally, arriving at Lewlston about 3 P. M. Returning, leave Lewlston at 3.30 A M.. arriving at Rl parla same evening. A L. CRAIG. General Passenger Agent. PORTLAND & ASIATIC STEAMSHIP CO. For Yokohama and Hong Kong, calling at Kobe. Nagasaki and Shanghai, taking freight via connecting steamers for Manila. Port Ar thur and Vladlvostock. For rates and full Information call on or dress officials or agents of O. E. & N. Co. EAST vu SOUTH Lcnvp Depot Klftli uinl I Streets. Arri-re OVERLAND EX PRESS TRAINS. for Salem, Ruse burg. Ashland, Sac r a m e n to. Oxden. Ban Francisco. Mo Jave, Los Angeles. El Paso. New Or leans and tho East. At Wood burn (dally except Sun 3:30 P. M. S:30 A M 7:43 A 21. 7:20 P. M. day), morning train J connects with train for Mt. Angel. 311 v e r t o n. Browns ville. SpringA -Id. and Natron. and evening train for Mt. Angel and S1I vcrton. Albany passenger Corvallls passenger Sheridan, pass'gr ,. 4:00 P. V 117:30 A M 4:0O P. M. 10:10 A. 24 t!5:D0P. M. 118:23 A M Dally. UDaliy except Sunday. Rebat" tickets on nale between Portland, Sac ramento and San Francisco. Net rates 117 flnt class and $11 second class', liidludlng sleeper. Rates and tickets to Eastern -points and Eu rope. Also JAPAN. CHINA. HONOLULU and AUSTRALIA Can ba obtained from J. B, KIRKLAND, Ticket Agpnt. 140 Third street. YAMHILL DIVISION. Passenger Depot, footot Jefferson street. Leavi. for Oswego dully at 7.20. 1U0 A. 1C- 12UU. 1:&6. -X to::w' b":3t'- i:30 M-: and O:0O A M. on fcunoAyj. only- Arrive as Portland dally at 0.35. J,30, '10.60 A 24.; 1-33 3.10. 4.30. tf:15. 7:40. lu.Uu P. M.; 12:40 A M. dally, except Monday, 8:30 and lUtW A. M. on Sundays only. Leavs for Dalian dally, except Sunday, at 3-03 P. M. Arrivt at Portland at 0:30 A M. Passer.Qtr train leaves Dallas for Alrlle Mon days Wednesdays and Fridays at 3:S0 P. M. Returns Tuesdays, Thursda and Saturdays. Except Sunday. R. KOEHLFR. Manager. a H. MARKIIAM, Gen. Frt. & Pass. Agt. TicXtt Ofc 122 Third St Phone 680 LEAVE . No. 4 6:00 P.M. The Flyer, dally to and ARRIVE from St. PaUL Minne NO. 3 apolis. Dulutb. Chicago and all points East. 7:00 am; Through Palace and Tourist Sleepers, Dlnlag and. Buftet Smoklng-Llbrary Cars. JAPAN - AMERICAN LINE STEAMSHIP KINSHIU MARU For" Japan. China and alt Asiatic points will leava SeattU About April 1st Astoria & Columbia River Railroad Co. LEAVES UNION DEPOT. For Maygers, Rainier, Cl&tsknrlM.- wcituirL ARRIVES , UNION DEPOT. Clifton. Astoria. War renton. Flavel, Ham mond, Fort Stevens, Gearhart Pk.. Seaside. Astoria and Seashore Express. Dally. Astoria Express. Dally. 8:00 A. M. 7:00 P. M 11:10 A &. 0:40 P. M. Ticket office 235 Morrison st. and Ulon Depot. J. C MAYO. Gen. Pass. Agt.. Astoria, or. WHITE COLLAR LINE STR. HERCULES takes the place of BAILEY GATZERT (Alder-street Dock). Leavej Portland dally eery morning at T o'clock, except Sunday. Returning, leaves As toria every night at 7 o'clock, except Sunday, Oregon phone Main 351. Columbia phona 331. Steamers Affona and Pomona Dally lex. Sunday) for Independence. Salera and all way landings. Leave Portland 0:43 A M.; leave Salem SAM.: Independence, 7 A, M. Office and dock, foot Taylor st. IpJf sunset in O OGDENfc SHASTA I IffM ROUTES 7QJ lliiMaREATfifORTHEBNll