X
IIV Al TllOltm.
UKVKNUK.
AN ('T " "viilii fr imiviii( mill (.'uHrrting '''"
KrVI-IIIH-.
I . il miii Inl lit) Ilium of Hrwwii.
tulirr.iiifUri'wi 7V rritiirij, That fur tin-pur.
pose f raising a revenue In ilofruv tlm ex
penses i4" tin- govciumeiil, their shall be le-
Ifil mill collected iin advalorum tux n( one.
fourth ill' hiii per rrnlum fur iiTrilnri.il pur
peers ; nml siilIi rulr, mil to rxrcVd I In- terri
torial lcv, iii tin' countv lourtsof tin- re
spective miotics shl.ll ilri;rr for eolllilj pur.
poses, IIhiII llir following pllijirrly, tu.U u :
Twii lots ami improvements, (furiiis r.
ccpteil,) i ,un.i;.'i', mills, i locks ami watches,
liui-cs ami mules, ratllr, shi-i-p ami lings;
llpnil i MTV ilialllinl Voter lllldi-r nlXlV W'ills
.if .tyr, ii mll ta lit" fifty cents; Uhiu each
mrn-h.ii-t's Ihiiim', wlwro tin- rapilal
plu'.idls lllliln leu thousand dollars, twrlltv
dollars; where ihe capital employed is nver
ten thousand dollars, tlm i dollars; where
the capital employed Is (HIT hllfl-ll thousand
dollar, I'mtv-livr dollars; ulieru the capital
eiiiplieii m over l went) thousand dollar-.,
sixts dollars; iiion each aucliiiih it's license,
ten ilnllars; ii"ii each pedlar's lieinse, ten
1'illiils , lijioll each IcrrV In eil-e, lint less
than live, iinr ne (' lhaii tvvcutv .live dulluis,
at'.lhc illsi relH'll of the collt culllt.
$ V!. The tullow (ii ta shall lie levinl as
nlhei m-ts in iiiuutv niiirts, ami p,inl into
the i ninitv 'tre.isiirv: l-'ot lieariuir ami ilici.
ding 1 1 1 1 1 c.nli petitiuii nt .1 pulil nature,
in he piiel hv tin jti-t ilioin-i ., line ilnllar; lor
mining ami ili teriiiiiuu i ,i Ii motion ol
cmiii-i I, niie dull, ii ; lor cat h lui.il judgment,
tin..- il'illars; fur allow in.' an appeal, one
Inll.ii: ami the lj es allowi i niiitiTi in ch.iu.
ii l , here like sen Ii cs ale h I Inline I i
the ilirl.
:i. Iiiiiiieihati Iv alter the first ila u
J.11114.1 r 111 t, Hlli, the (olleelir o leve.
1 1 in , 111 rui Ii ciiiiiiM, shall pnxceil tu rum
I h ti- 1 Ik- ui menl ami cnlleiliou fii the
'.ear l-l'i, ami pav to the terr:toiul trea.
sun 1 .ill iiinnies in lu hands, mi the last
S.iiurilav. 1 1 each ami even iimntli; ami make
a liu.il i t'leini'iif with .nl tri asiirer on 01
he! n tin l.i-t Saliii'liiv in M.i in t, I-' Hi,
Mid I'll ' 1 1 1 in illles v., 1 nlh 1 i 1 1 .mil paid over,
-h ill mm 1 ivi ten pi r 1 nl., which tin- lent,
tiiial Irc.iHtiii'i shall pav.
J I Thru- shall lw one it srssiir elected
at the .inmml eleclnms in i-ui Ii oiiut, vv ho
shall he .1 ijiialiliril elritol, ami W hose lellll
nl' oilier shall he our V ell r, ami until hi-, sill,
i essoi is iliilv elei leil ami iualiliril. .Such
usses,., shall, within -1M1 1 11 davs after 11
reiving a 1 1 1 1. Ill ate of Ills 1 Ii 1 Hon, cuter
lilt Imiii'I. Wl!i ecuritV, to he apltoei li
the pn siiiiii'.' judge of the 1 oimjy court of
the pio uiity, 111 ihiijtrrfalty of three
humlieil ilnllais, ciimlitiiiiieil fur the faithful
piTl'ori nun e of his duties, us assessor; ami
nisn take an oath or alliriuatiun, to he ail.
iiiiillsteieil i the ( leilc of the county court,
well, truh and I'uithfullx M discharge tint
lulies icipiiiisi nf him h law,
$.ri. It .shall l- the dun of the cleik of the
county iMiiiil in cm h county, imuicdintch at',
ler the liist day of Januai v in cm h -ur, to
luriiish the tiss..ssii- of his cumin with a
hlauk tn hmk, properly uileil ami licinhjil;
whose duty it shall he, immediately on
the leci ipt iheieof, to coiiiiueiicu tin assess,
men) of the revenue in his own county, and
shall deliver a full ami complete, assessment
1 dl, loMciher with tin total iiiuiihur of tho
inhiiliit.ints of -his county, (i'rlinlin", In
dians,) to the said clerk, mi. soon as the miiiip
shall I nmplctrd, vhiuli .shall, in all cases,
hr Ivj'ore the spring lerin u f the county court
loltu.. pioper counij .
,j (S. Whuiii'vor uuy assessor. shall iliseov.
I-, during tiiu time of making his assess,
meiit, that there were property liiihh) In taxa
tion which had heeu omitted hy thu assessor
in one or more previous years, hu shall cti.
ler tin same upon his roll, tinting distinctly
(he years in which such omission occurred,
and such assessments, .shall have tlm like
forci! unil cllbct, as assessments made at tlu
projicrtiinn, and thr tux duo tlicivou, cliarcil
and collccti'il with the revenue of tlm year
in which sui'li assessment is made; and pro.
perty stihjeet to taxation, omitted to ho us.
sesseil us aforesaid, shall ho tuxed, ami the
nix collected, in whoso IiuihIh soovcr they
inuy come.
7. In estimating tho value of town lots
nml other improvements, tho assessor shall
tuko to his ussistunco two discreet persons lis
uppruisers ; nml should any person feel
ugriuved hy the rate which nmy lie ullixed
Oregon Spectator.
" Wfhtwnnl tlm Stnr of uit lukcn iu way."
Vol. I.
Oregon City, (Oregon Ten) Thursday, Harch 4, 1846,
Wo. 3.
(j 1U. Tho shorifls of tho several counties
lire oxnfficio cfller:torH of the revenue, who
shall, immediately on tho receipt of the tran.
script of tho ussonmncrit roll and precept as
aforesaid, proceed to collect the taxed, hy de
manding puymeut thereof, at tho most usual
and hest known places of residence of each
erHon charged thereon, or from the person so
charged at any other place; and on the pay.
merit of the full amount of taxes due from
any fmrson, isliall give a receipt, in which
the amount paid, and for what year, shall be
particularly designated in word at full
length; and shall pay to the territorial trea.
surer all monies iu his hands belonging to the
territorial treasury, n the lart Saturdays in
each and every month, and to the county
treasurer all monies in his hands belonging
to the countv treasury, on tho first Mondays
under this net for u violation in each and ever" month, and make a final
settlement with the said treasurers by the
iihiii his property by the assessor, or hy tho
value ut which suid appraisers estimated his
town lots or other improvements, he may
prod ii en evidence Wore the spring term
of the I'o'uiity court of the proper coun.
ly, at whit !i court the assessor shall attend;
and if the court he satisfied that the rate or
value In too high, the court shall direct tho
clerk to niter il accordingly.
ij . IVrviotis to the sitting of the spring
term of the county court, the ussesvir shall
attend at the olliceof the clerk, and with his
assistance, shall publicly examine the as
seiMiicnt roll, and correct all errors and
omi'niis that may appear in the same; and
if th t assessor shall fail to attend at the time
ami place apKiinted hy the clerk, the roll
shall he compared and corrected us herein
rcmurcil ; ami lor sucli lailure, tlie ussossor
shall lie li.ihh
of dulv.
() !. After the clerk ami the ussrsor shall
have corrected the assessment roll as afore
said, the .same shall Is- laid before the court
ly court, on the first day of tho spring term
thereof, and it the mint shall he salisliod
flitif fl... v.. It iu iiirri.i-l fli. f.r.iirt klitill !A-
Mil. i tin i'.ii it .,... .. i , in. .-fii.i ... "'
1 lU. A(irr tlw flrrk :iim flip itMxrvMir mIiiiII ' thinl Tucsdav in Novemlmr in ach vear:
m ---- -- -- - w- ,
and for fill monies so collected and paid over,
I shall receive eight per cent., which sum the
territorial ami county treasurers shall pay in
their proper proportions respectively.
! ill. In addition to gold and silver, trcn-
eept the same iu vvritui'.' on tho hack there- l sury drafts lawfully attested, territorial and
id. winch shall he attested by tlie clerK, atiu i county scrip, approved omers on sol vent nier.
the ( lerk shall f i If the snme in Ins olhcc,
where it shall n main unalterable as a mut
ter of record ; and the assessor shall file iu
the oilier of the clerk ii statement in writing,
m i died h oath or ailiriiiatiou, of the num
ber of davs he has necessarily been employ,
ed in iissi ssinu the revenue, for which us
sessini; he shall receive the sum of two do,
bus per i., out of the countv treusurv.
10. J-'or the purisise of aiding future as.
Tn-s-ors in uiukiii!! assessinents under this act,
out and retain
his iMissession a duplicate of his assess.
chants, and good merchantable wheat, at the
market price,, shull bo a lawful tender for
the puyment of taxes. And it is required
of'all those who pay their taxes in whcat,
that they bring and deliver the same at the
following places' in the counties in which
they reside respectively, as follows, to-wit :
Those of the countv of Clatsop, at the
Hudson Hay Company's warehouse at Tort
v
the first assessor shall make
i in Ins tHissrssinn II
meiit roll, and shall make the neeessarv cor- F. W. I'etliL' rove's wurehouso at I'or nd
ret turns therein from time to time, so that , those of Klackamas county, at the (lo 'ring
it correspond with the assessment roll re-1 mills of John McLaughlin, or tho Milling
turned hy him into the oilier of the clerk, Company, at Oregon City ; those of Cham-
1 and when he is succiifded in his ollice, he I poick county, at tho Milling Company's
shall deliver the same, with all other dncu. I wurehouso at the llute, or at tho Hudson
menls iu his jiosse.ssion relating to his ollice, J Hay Company's warehouse at Clioinpoiek ;
1 to his successor. I thrA,e of Yum Hill county, at such place as
$ II. I'or the purjiosc of enabling the clerk tho collector of Yam Hill county shall di-
i to ciileulute and curry out the amount of tax, rcct.
on all proHTty returned by the assessor, I $ 1.1. That the places enumerated in tho
i the countv courts shull, ut the spring term , peceding section shall be deemed depots for
I thereof, in each vcar, determine the rates nl receiving the public revenue, and the person
t , and publishing the Mine iu the uowspurr
If thero ho any'.,
I 4 18. At anytime before the naif, as pro.
vmcil m tho preceding section, the owner or
claimant may release his property by tho
payment of the taxes, charges, and seven
(sir cent, interest, for which tho same are
iable to seizure and sale; and whenorer any
lalanco of any sale of goods and chattels,
undor this act, over and above what in sulTi
cient to pay the taxes, interest and charges,
for which tho same wore sold, remains, tho '
collector shall pay the same over to tho own
er of such goods and chattels, on his demand;
and if at any time, within Mfo years, after
the payment of tax, tho person who has paid
the same, can satisfy the county court that
such tax was improperly assessed, or paid
hy mistake, when it was not .legally cnar.
geable, tho court shall order that tho same
he reaid, and such order shall ba legal dobl
against tho county or tcrritofjpn- both, as
tho case may be, and shall be paid by tho
proper treasurer, and such treasurer, shall
bo entitled to a credit for tho amount there
of, ar in cases of payment of other claims.
hi. In cases where sales of goods ami
chattels, town lots and improvements, are
made under the provisions of this act, un
less the purchaser shall, within such timo as
may be allowed by the collector who makes
such sale, pay the purchase money, tho col
lector may, at his discretion, again expose
the property to sale, or suo such person for
the amount of the purchase money, and shall
recover the same, with costs, and ten per
centum damages.
20. The collector of taxes, in his return
to the precept mentioned in tho twelfth sec
tion of this act, shall state fully and distinct
ly 'the amount of taxes paid by each crson,
the payments enforced by distress and' sales
of goods and chattels, and also tho salon of
town lots and other improvements, and tho
x.rsons to whom, and the sums for which
the same were soid; also the taxes remain
ing unpaid, tho names of dclir.iucnts, and
tho tax or property with which he is clmr
gcd, and the legal course to enforce pay.
ment, as commanded in said precept, and
such other sjiccial matters as are provided by
this act to be by him done ; and the truth of
such return shall be verified by affidavit ot
iieorgo ; inose oi Vancouver county, at inc ; the collector, to bo taken before tho clerk or
said company's wurehouso at Cowlitz, or Fort j t,c C0Unty court of tho proper county ; and
Vancouver; those of Twalaty county, at the if anv individual shall lie-injured, or bus
suid comnanv's warehouse at Linnton, or at Imm ,', dimitum hv a fnls return of anv col.
taxation iinon the several subjects allowed
to he taxed for county revenue under the re
tnetions of this net, and enter such deter
munition on record, which shall govern the
clerk in making the said calculations.
III. Immediately after tho return, per.
fi ction, ni-ceptunce and filing of the assess
ment roll, as herein before directed, the clerk
shall calculate and carry out the amount of
tuxes, opposite to the specified property char
ged with tux ; mid within ten days after the
filing, shall make out and deliver u certified
Mntemc ut of the nmniint of territorial tax to
the territorial treasurer, and the amount of
county tux to tho county treusurer, as char
ged against tho collector, and us exhibited hy
said assessment loll; and within tho snme
time, shnll uNo inuko out a duplicuto or
transcript of the roll or rolls aforesaid, and
deliver tho sumo to the collector of his coun
ty, together witli u precept ill the namo of
Oregon, attested hy himself, under the seal
of tlie county court, and directed to the said
collector, commanding him to collect tho tax
es charged in suid transcript, hy demanding
payment of tho porsons charged therein, mid
sulo of their goods and chattels, town lots,
or other improvements subject to execution,
mentioned iu said transcript, according to
exigency, and that ho pay over tho monies
collected by him by virtue of said precept,
us directed in this ucU and roturn such pre
cept, together with tho transcript of tho roll
aforesaid, and a statement of his acts there
on, to tho said clork, on or before tho third
Tuesday in November next ensuing tho dato
thereof.
1IUIH
i of
in cure at each ol said depots, is considered
a receiver of the revenue, and shall give a
receipt to each person ut the timo of paying
his tuxes, us provided iu the preceding sec
tion, stating tho amount received and passed
to the credit of the territorial or county trea
sury, us tho case may lie, iu each and every
instance; such receipt may bo in the follow-
ing loi-iii, to.wit:
Received of , this day of ,
IS I , the sum of dollars and cents,
being the amount of his tax for tho year
181 , which amount is placed to tho credit
of
Signed A. D.,
Receiver.
Dated at
this dav of
184
And the collectors aro hereby authorized
to tnko said receipts in payment of taxes.
lfl. Kueli collector of revenue shall, ov-
cry year, immediately alter receiving mo
transcript of the assessment roll, make out
and deliver to tho receiver of revenue in his
county, a list of the names of all porsons
taxed' in his county, with the amount of their
taxes, both county and territorial, opposito
each namo.
17. Tho collectors shall proceed against
all those in their respectivo counties, who
neglect or refuse to pay thoir taxes, on or ho
fore tho first Monday in Octohor in each year,
and collect tho same as debts duo on execu
tion, and shall receive tho liko foes for tho
samo ; giving ten days notico of tho time
and place of sulo of tho property so taken
on execution, 'by written notices, set up In
I three of tho most public places in tho coun-
naL'c by a false return ol any
lector, made to any precept under tho pro
visions of this act, or other illegal or fraudu
lent act of such collector, such individual,
uion suit to bo brought against such collec
tor, and his securities, upon their bond for
his use, shall recover treble damages and
full costs and charges.
6 HI. If upon final settlement there ho any
deficiency in the amount of taxes ussessodV
., i i n . c .i i
me collector snau accuuni iur mu sumu, uv
producing to the county court of tho proper
couni, a certified statement, to be made by
the clerk, attested by his signature and official
seal, of tho amount of delinquencies lit tho
payment of taxes, specifying the naKvo of
the person, and the property or tax for which
ho is" delinquent, as appears from such col
lector's roturn to tho precept; and it is made
the duty of tho clerk to mako ot auch state,
ment and certificate, and calculate the
amount thereof, and if the auwunt of such
certified statement of delinquencies, and tho
treasurer's receipt for tho payment afore
said, will balance tho charges on tho records
of tho court, tho court shall givo him a re.
ccijt for the amount of such taxes.
22. It shall bo the duty of tho clerk of
tho county court in eaoh county, to mako
four copies of tho list of delinquents, as ro
turncd by tho collectors, ono of which lie
shall put up in some conspicuous place in
his office, and shall keep the samo up at
least twelve months, and shall cause thrto
other conies to bo posted up in three ofHho
most public places in his county, within ten
days after receiving said return ; and tho
county court may cause fifty copies of such
delinquent list to be printed and circulated
in tho county.
' 23. All collectors shall have power, to
proceed in tho collection of taxes dud litem
for two years from tho time at which' tn6y
were !ound to pay over tu the' county titf Jer.
ritorial treasury, in each year, in the samo
manner they would havoaone, during their
appointment or term of office; but this sec
tion shall not bo so construed as Jo authorise
any collector to collect taxes.by.'hiin returned
as delinquent, after receiving jcrodjt'thortfor.
conclusion on roUTH PAOI.