HOME OFFICE.
WKDNK8DAY, JANUARY :!0, 183U.
Continued from First page,
orporutcd bunks, livi) stock, jncrehan
dine, unri property used In factories. In
the county, nhu'ol and toad districts
whcio thu owner resides.
In listing real pioK'ity tliero shall be
included tin) nuuii' of the owner, descrip
tion dI tun property, its loeaUnn, tho
nniount, In acres, blocks or lots, ami I
ctaiate and aggregate value of piopetty.
riTKoiuu pro)x;riy snail no listen as
follows: Every resident of the .Slato of
full ago and Found mind, hhall llt ail lilt
moneys, cicdlls, bonds, or stock, share
of stock, of Joint stock or other companies
(when tho property of such company In
not iiHM'fi-tid in tlilH Statoy, moneys loaned
nnd invested, annuities, frunclilcfH, roy
alties and other Kreonul iiroperty; lie
shall ulso lift K'liurutely, and in tho name
of his priui'lpul, all t'nnrvi. rtl other
personal property limi-U l .iid nr.
etherwi't' ruiitrolled tt litum tin- axent '
vr attorney on accoti.t o( a) Vr pit-
son or imii, rouii'i v 01 onrporutloim '
whatsoever; aud alt tti iie iteponlted
ubiect to bis order. ehX -t draft, and i
credits due from or on lug by any UTmn
r perfoiis, Ixaly corporate or politic.
Tim pnix'fly of n minor child shall
Columbia Fire & Marine Insurance Company
or pcrroiin, Unly cumirato or uollt!
Tho piviierly of n minor child shall w I
lifted by till' guardian, of an Idiot by the
ixtppii huvini churuc. of a iiomm for
vhose Vein-fit tt In held In (runt by the
IrUHtci of vol iterations in haudi of re
ceivers, of a Irndy jKjlilleor uitKira e y
tho puflileiit or propel agent orotU i, . f
a flriii or company by a partner or j.xen',
of iii.iniifaeluierK andotlicis in tho ti-tu!
of an ugi-nt by tho ugent in tlm namu of
bin iriuelple an merchandise, of u de
ceased -riain by tho executor or admin
istrator. Steamboats ami water crafts shall be
listed in tho town whore they belong gus
and water companies w here the principal
works are located, Direct railroad and
ferry companion in tho counties where thu
property may be. (Ian aud water mains,
pipe mid track rhall bo deemed iierrouni
liroperty.
In making up tho amount of iiersounl
property which any tHjrsou in required to
lint for himself or lor auv other person,
rompany or corporation, do shall bo en
titled to deduct from tho gross amount of
all bona thin Indebtedness of himself or
OFFICERS.
d any mich orsou, company or corpora'
lion nun or owing in tins state. I'ro
vliled, that mich Indebtedness shall not
HUNK DKKt'.M
W. K. .SMITH
J. A. CHILD
President.
. ...Vlco Provident,
i-tary and Muuuger .
DIRECTORS.
D. T. THOMPSON ..Portland, Orcgoii
FKANK DKKDM Portland, Oregon
W K SMITH Portland, Oregon
JOHN DONNKitHKHO Portland, Oregon
JACOH WOKTMAN MeMInnvlllo, Oregon
It. M.WADK Portland, Ori'Kou
A. II. HHKYMAN' KuHt Portland, OreK""
JOHN 11. DAVID Portland, Oregon
V. It. HONKYMAN Portland, Ori son
UKOIUJK H. WILLIAMS Portland, Oregon
H. 8. KKAHNKY Portland, Oregon
WAI.THIt F. ltUHKKLL Portland, Oregon
SAM P. STUIUIIS Pendleton, Oregon
T. I.. OIIAHMAN Oregon City, Oregon
JOHN A. OIIII.D Portland, Oregon
JAMKH F. VATON Portland, Oregon
V. II. WALK Mil Portland, Oregon
A8AIIKL HUSH Halem, Oregoa
h.tiiiklsi:n
(IHOItlli: It. MAHKLIv, J it. . . ,
SV. T. WUKJHT
It. L. DURHAM ,.
(HAS. A. ALISKY
I. V. OASH
.1. K. SMITH
. Portland, Oregon
. Portland, Oregon
. . . Pnion, Oregon
Portland, Oregon
. Portland, Oregon
,.Atori.i, Oregon
. Portland, Oregon
tu tliu aggrrgato exceed f'.'UUO, unit no
greater mun, norln anv eano any gieater
rum than tho actual indcbtcdinvH cluill
bo allowed, but no obligation not founded
on actual enukldoratiou, believed, when
received to havu been udeiuato, aud no
mich obligation inado for the puriioo of
liolng no deducted, Hhall bo coiiHliiered a
dobt within the meaning of this Hcctiou.
No deduction nhall Ik allowed on account
of any contingent liability tm muetv, in
doifor or giiaraulor, aud In caso two or
morn partleti, ax piimipal dohtoia, uio
Jointly or xoverallv liablo for Uio payment
orxuch IndohtcducHH, neither of them
hIiiiII bo entitled to thu deduction of any
greater Kr!ion of it than the pro
NUll'Ui each debtor lie.us to tho
wholo iiuinlier of muli debt'Tf.
No dntluctlon will bo allowed on account
of any IkiiiiI, uoto or obligation of auv
kind, given to any mutual Iiimuiimico
company, nor on act omit i f any unpaid
MihHcrlptioii to any rellgioua, wlenlllle or
chaiiliihlc iiiHtiiiuioii. nor on account of
auyfiiiil'xcriplion tor iiiHiallment puablo
on tho capital m.'U of any ei'iiipany. eoi
(Mirated or uiiiucoriHitatcd ; and in all
cum'h wheie dediietiuim are claimed tho
aHKCfHor will icipiire a Htatciiu'iil, dulv
Hvtoiii to aid autlieiitleated. Any pcrin
liinkilU a f.ile Htati'iueut i-li.ill ho tit -j.'.-t
to a penalty of I'.'IM, and abo doublo die
amount of danuigcH the t-sninty xliall havo
Hiixtiiinol liy the fraud, recoverable by a
civil milt.
l'amut on incorileil ui'irlgagtM niiixt !
bo ontoied iiihiii iho leiHiul. iNo prouiiw- r i i i irrt
Koiv note which In the ovlden -o ,;f a It IS 01 interest 10 EVGiy
debt wholly or Mitly hceiiuil l.v land orl .
nul pioK'ity, hiluated in one couutv In T'O "V-rjO TTPT' in flTPPmi
tho tSiulJ., Hhall bo t.ab!o. but the debt A -MJcty I 111 J1 CgUU.
evinced thereby and the Instrument by i
w lileh It la heeuiixl xhall lio deemed laud """""
and bu mitiioet to luxation. Tlilrt r-ectiou DKAU Silt:
nhall not apply to mortgaged In favor of Would say In reply to your of even date that tho Mini of
READ TH
the State or to tho K'cuilllea of anv or
ganixatiou whoso proh rty lnexeiup .
Tho pieeliiel iiH.W8or Ih ouiH)cied to
leave whedulert for liming pncrty with
the taxpayera ; to ilctormino tho full value
of all lieuiH of imrMiiml proin riy included
in tho Ht ttomont ; to udiniiiixifi' an outli
to tho lloter of piopoity ; to exaiuiue tax
payer under o.uh. if iif vun , to
winineiKv a-seuuintand Hating A'pril I,
aud clone May l,r; to mako dllicont in
ipilryi toiiBcerlalu the valuo of nroeitv j
to tloublo tho value of proeitv if tho
linter refimoa to verify IiU statenient bv
win iu (ism-Kn iueri) ill IlllkllOWU
$77M patit to mo by tho Columbia l iru and Marino Iiimii
laiu'o C'oini;niy, of Portland, Oregon, for School Tax iu Dis
trict No. I, represent moro money thau paid to thiti olllco
bv all tho Foreign Imoirauco Couixiniea doing duHlueaa In
tl'ilH city. FltKD A. DALY,
School Clerk District No. 1.
THIS PROVES OUR ASSERTION
That to protect yournelf you bhould givo your Insurance to
tho Columbia Kin aud Marino Intmraiico Company, of Port
owueiH when the real owner cannot bo land, Oregon organised under tho laws of Oregon. Has a
found i to designate the number of road ' guaranteed capital of foOO.OOO for your protection, w hich Is
and aclioi)! dlhtilcts. All property hall llM, times tho amoi-.nt or dkwwit rtwiired of Foreign Com
be aM'Nml at Ita true aud full valuo Iu i ,' .... ....,..., i ..
uioney. In determining the full value of 'lH,",l" '''"i"''''"''"'" v.
iv.d or iHTHoual pioiK'ity. the asseor
shall not adopt a lower or illttereul etait
dard of valuation bccaiiHo the name is to
servo as a basis of taxation ; nor shall he
adopt as a criterion of value tho price for
W'Jik li 1 1 10 property would sell at auction
Or at a forced sale, or iu the aggregate
with ull the property in the pieclnet or
district; but ho shall value each article
or description of projwity bv itself, and at
such sum or price as he believes ttiobamo
to Ihj fail I v worth In money,
Itailroad companies must maintain
managing agents in the State anil their
real proiH'rtv will bo taxed like the real
property of individuals. Hanks will lie
assessed on the amount of personal piop
rtv iwitaluing to their business, sunk
hoMeisof banks on the cash value of
their (.hares; telephone, electrlo light,
plank .xuid, turnpike, wagon road, bridge
Ciiuipanies, insurance couiiwnles, expnvs
companies, teleidione and leoing vnr
companies on their gnws earnings, aud
l .i : l. ...ulna .in i..il.hi .tl nlm.
The reiiiaiuing coclionsof the law r fer
to count v and Mate Iwuiidn f eipialiation,
of the tint to of county otllceis th levy
lug of taxes, and to dchmiuenl laos. ,
Another ureet railway companv has
been incoriH)rateil in lVrllauu, wiin a
capital litock of f.DO.OOO,
the State, thereby Increasing your tuxes. Think of this and
give our Coinjuny a jart of your INSUHANOK.
Yours, reietfully,
JOHN A. CHILD, Secretary.
Oalo3:S303tid St-. Noxl Door to Child's Drug Storo
Subscribed Capital, $500,000.
Portland, Oregon.
mw ip .Yf
LJtIT OF HT9CKH9LDMRH
Columbia Fire and Marine iDsoraicoCi
Of l'ortlwv), Oregon. CajilUl Fiock. 1)000,000.
D. V, Thompson, IVcaldont Coaimcrckl Nation! UtM
Portland, Oregon.
Franlc Dckum,,l,n. l'oitland Sav'jrd Itunk, l'ortknd, Or.
W. K. Smith, Viie-PrfK. Ainsnortli Nnt'l Hank, lVutbsfl
Oregon.
K S. Kearne) , Capltalidt, rortlfnd, Oregon.
Jacob Wormian, IVch. FIrt Nat'l Hank, McMlnnvill,0r
K M Wade, Viet-I'rwi Knapp, IlurreJI A Co, PortUnd.O.
John Hale. Hidlroad Contractor, l'aluco HoUl.H. V.
It M riteolo, Capitalist, Ht Johns, Mich.
O A Dolph, Attorney-at-law, Portland, Or.
John Donnorbcrg, Plumber, Portland, Or.
John It David Northwest Coal and Transfer Co, Portlui
W ( Honeyman, Capitalist, Portland, Or.
J K Smith, Contractor, Portlund", Or.
A II Ilroyrnan, Pres First Not'I Hank, Kast Portland, Or
John Sonimurvillo, Merchant, KaHt Portland, Or.
(1 P Itummelin, Furrier Merchant, Portlund, Or.
John A Hnnoyman, Honeyman tiros' Foundry, PortUnd.
Geo II Williams, Ex U S Att'y (Jcn'l, Vortland, Or.
t' C Heekman, Hanker, Jacksonville, Or.
Walter F lturroll, Cajiilalist, Portlund, Or.
P Sturtfs, Cashier First Nnt'l Hank, Pendleton, Or,
X L Charman, Druggist, Oregon City, Or.
II II Northup, Attoruey-at-Iiw, Portland, Or.
John A Child, Druggist, Portland, Or.
'a iics F Watnon, Attornoy-at-Iaiw, Portland, Or.
Vit. inla Watson, Portland, Or.
Yr. lerick Hickel, Capitullst, Portland, Or.
MaverA Walker, Agrlcnltnr.il Implements, Portland, Or,
Lovl Ankeny. Pros First Nnt'l Hank, Walla Walla, W.T.
V II Stlno, Cashier First Nnt'l Hank, Walla Walla, W.T.
A K Hufurd. Ass't Cashier First Nnt'l Hank, Wullu Wi
W. T.
L K CI Smith, .Merchant, Portland, Or.
J S Whito., MeMInnvlllo, Or.
Charles B Durlikoop, .Manufacturer, Portland, Or.
J 0 Moroland, Attornev-at-Uiw. I'ortlaud, Or.
Louis Sohns, President First Nal'l Hank, Vancouver, W.
K L Durham, Cashier Commercial Nnt'l Hank, Portland.
S A Durham, Washington county.
Mary H Snlller. Kuueno Citv. Or.
O A Alisky, of Allsky, Haum A Co, Confectlonors, PortlM
Analiel Hush. Hanker. Salem. Or.
11 Thlelsen, Direclor Oregon National Hunk, Portland, Or,
H K Johnson, Rankor, Walla Walla, W. T.
If O Allen, with Hindi. IlnllHhii Woodard. Portland, Or.
(5eo H Marklo, Yieo Pres. Oregon Nat'l Bank, Portland, Ori
K L riistham, Managor Bank of Oregon City, Oregon wi
ll C Stovons, Itailroad Agent, Oregon City, Oregon.
W T Wright, Cashlor Flret National Bank, Union, Or.
L. L. McArthur, U. 8. District Attorney. rortknd.Or.
Hamfonl Robb, Grain Deuler, l'omeroy, W. T.
C. K. Smith, Capitalist, Portland, Or.
S. G. Crandall, Cashier First Nat'l Bank, Tomcrey, VV.T
K L Cnnby, Cashier First Nat'l Bank, Vancouver, W.T.
I W Case, Hanker, Astoria, Or.
Plnnlnn X- Tfw.lurw. linnnnni AlFMntH IVndlftOn. Or.
John Wortman, Cashier First Nat'l Bank, McMinnville.Oi
II O Wortman, Asa't Cash'r Com'l Nut'l Hanic, ro
W 11 MeCoy, Druggist, Spokane Falls, W, T.
Hufus Mallory, Attorney-at-Iaiw, rortland, Or.
Subscribed. Capital, $500,000.
Clopton & Boyd, Agents, East Oregonian Building, Pendleton, Or.