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About Heppner gazette. (Heppner, Morrow County, Or.) 1892-1912 | View Entire Issue (Jan. 3, 1907)
: Proposed Oregon Tax Law (Continued from last week) 12. A statement of the number of miles of main, branch, double, and Hide tracks owned or leased by said company in each county in this state, stated sep arately. 1!1. A statement of tho entire gross receipts and net earnings of tho com pany from operation and otherwise, . stated separately, for tho fiscal year ending in the calendar year cloning March 1, preceding tho report being made. 14. Such other facts or information of a like or different kind as said board may require in the form of return pre scribed by it. The bnard is hereby given the power to prescribe such directions, rules and regulations to be followed in answering any of the requirements of this section, or as herein authorized, as in its judg ment shall be best calculated to insuie accuracy and uniformity in reporting the facts. (Blanks furnished by board Penalty fur refusal or neglect to report.) Section 1). Blanks for making the Statements provided for in section eight (8) of this act shall bo provided by the fii.d board: Provided, that the reports herein provided for shall not relieve the company from making any other report required by law to be made to nny other officer. In case any company fails or refuses to make any statement or furni.-h any information required by this act, the board shall inform itself s best it may as to the matters neces sary to be known in order to discharge its duties with respect to the property of such company. Any company which shall refuse or neglect to make the re j ort required by this act within the time specified shall be subject, to a pen ult y of $500 for each day of the contin uance of such neglect or refusal to file such report, to be recovered in a proper net ion brought in the name of the state of Oregon in any court of competent jurisdiction. (Board to determine value and prepare assessment roll Mileage basis of ap pi irtionmeut.) Section 10. Subsequent to the filing of the reports required in the preceding fi'i t inns, and prior to the first Monday in October in each year, it shall lie the lntv of the said state board of tax com missioners to prepare an assessment roll, as provided in section five (5) of this act, upon which they shall assess Ihc true cash value as of the first day of .March at the hour of 1 o'clock a. m., of the year in which the assessment is made, of all the property of the com panies herein enumerated subject to taxation under this act, which said .iiSM'ssment shall not be final until re viewed as herein provided. For the purpose of arriving at the amount and character and true cash value of the property belonging to said companies ns appearing upon the assessment roll for the purpose of assessment for taxa tion under this act, the said board may personally inspect the property belong ing to said companies and may take into consideration the reports tiled un- ler this act, the reports and returns of said companies filed in the office of any prior oflieer of this state, or any county thereof, the earning power of said com panies, the franchises and special fran chises owned or used by said companies (said franchises and special franchises not to be direct ly assessed, but to be taken into consideration in determin ing the value of the'other property), the assessed valuation of any property of said companion, used in the opera tion of the business of the companies, jmd by law required to be assessed by county assessors, and such other evi dence of a like or different kind as may be obtainable bearing thereon; provid ed, that in no event shall any report or valuation by a county assessor, or evi dence as minis act provided, lie conclu sive upon such board in arriving at the amount and character and tru cash value of the property belonging to said complines, and by this act to be assessed for purposes of taxation by said hoard. In determining the true cash value of the property assessable for taxation by the said state biard of tax commissioners of the companies in this act enumerated, when said com panies own, lease, opera tte or use rail, pipe or wire lines, or property partly within and jiartly without this state, if the board shall value the entire prop erty within and without the state as a unit, as provided in the next section, the said board shall be controlled in jiM'ertaining the property subject to taxation in Oregon by the projiorl ion which the number of miles of main track (meaning thereby main, stem, jmd branch lines), miles of wire, or miles of main pipe lines controlled or used by said company, as owner, lessee, or ot herwise, wit Idn the state of Oregon bears to the entire mileage of main track as aforesaid miles of wire or main pipe line controlled or used by hi id company as owner, lessee, or otherwise. (determination of value as a unit Induction of property locally assess ed.) Section 11. The said board, for the fmrjMise of arriving at the actual cash value of the property assessable by it, Sail Kenull. Mrs. Hiphnnis Tour auro.-nobile ran over a baby wagon? Horrors! What happened? Mrs. Showfer Just what always hap pen whenever I lo that. Broke the bottle and cut the tire. Tlielr Inspiration. "They say that some author write most of their stories in bed." "Well, the habit of lying Is said to be n great help to a romance." Detroit Free Press. as herein provided, may value tho en tiro property, both within and without tho state of Oregon, as a unit. In ease it shall value the entire property as a unit, either within or without tho state of Oregon, or both, eaid board shall make deductions of the property of said company situate outside the state, and not connected directly with the business thereof, as may be just, to the end that the fair proportion of the property of said company in this state may be ascertained. If the said board value the entire property within the state of Oregon as a unit, it shall make deductions of the property of said com pany situate in Oregon, and assesesd by the pounty assessors, to an amount that shall be just; and for that purpose the county assessors shall be and they are hereby required, if the said board re quest the same, to certify to the said board the assessable value of the prop erty of said companies assessable by them, but such certification of assessed or assessable values is intended to be advisory only, and not conclusive upon the said board. (Sufficiency of description on roll Mileage to be stated.) Section 12. Upon such assessment roll shall be placed, after tho name of each of the companies assessed under the provisions of this act, h general de scription of the properties of the said Companies, which shall be deemed to include all of the properties of the said companies liable to assessment for tax ation under this act, owned, leased, or occupied by them, whether as owner, lessee, occupant, or otherwise. The said descript ion may bo in the language of this act as contained in section six ((5) hereof, or otherwise. l!ut no as sessment shall be invalidated by a mis take in the name of the corporation as sessed, or by an omission of the name of the owner, or the entry of a name other than that of the true owner, if the property be generally correctly de scribed; and provided further, that where the name of the true owner, or the name of the owner of record, lessee, or occupant of any property assessable under the provisions of this act shall be given, such assessment shall not be held invalid on account of any error or irregularity in the description, provided such description would be sufficient in a deed of conveyance from the owner, or on account of which in a contract to convey a court of equity would decree a conveyance to be made, reading the said description in connection with the de finition of property assessable under the provisions hereof as in this act contain ed. Upon such assessment roll shall be placed, opposite the name of the company, in a proper column, the ag gregate main track mileage as defined in section 10 hereof, miles of wire, or main pipe line, as the case may be, within the state of Oregon. (Ascertainment of value of main and branch lines and value per mile.) Section 1.'!. Said state board of tax commissioners shall thereupon ascer tain the value of the several branch lines fif the said companies situated in this state, and the mileage thereof, and shall ascertain the value per mile of the said brancli lines respectively by dividing the value of each of them by the mileage thereof. The said board shall thereupon deduct the total amount so ascertained as the value of branch lines from the total value of the prop erty of the said companies assessable under the provisions of this act so as certained as aforesaid; and shall there upon ascertain the value per mile of main line of rail, pipe, or wire by divid ing the remainder, after deducting the value of saiii branch lines from the to tal value in this state, by the number of miles of such main rail, pipe, or wire line in this state, and the quotient ob tained as aforesaid shall be deemed and held to be the value per mile of said branch and main lines respectively. (Apportionment of assessment to coun ties according to mileage.) Section 14. For the purpose of de termining what amount of the assess ment made under the provisions of this act shall be apportioned to the several counties in this state in, through, across, into, or over which the lines of said companies extend, the said state board of tax commissioners shall multi ply the value per mile as above ascer tained of the several main and branch lines by the nubmer of miles of such main and branch lines in each of the counties aforesaid, as reported in the statements made by the said companies), or as otherwise ascertained and determ ined bv the said board. (Notice (if sitting of board to review assessment and apportionment Proof.) Section 15. The said board shall give three weeks' public notice in some iwiiruiviiiiir irln .1 1 .....,:...T setting forth t hat on t he first Monday ! in Octboer it w ill attend at the capit.il j and publicly examine the assessment j roll by it made, and review the same, ! and Correct all errors in valuation, de scription, quantities, or qualities of property by it assessable and in appor- ; tioument -of assessments made by it; and it shall be tbe duly of the persons and corporations interested to appear at the time and place appointed. Proof At Ihc !(( llon. Maude Mr. Muggins looks unusual ly happy this evening. Elsie Yes ; he proposed to me less than an hour ago. Maude Ah, I see and you refused him. Infantile lllolpmlnn. Willie Uee! Do they let you go to swell parties? (iraei. I.ot of Vra. I'm getting bo cieter and societer every day. of such notice may be made by affidavit as by law provided, filed with the sec retary of said board, on or before the first Monday in October in the year when such notice ia printed. (Board to meet annually as stated in notice.) unSonlLr'V'Z.No Appropriations Unless Favored by first Monday of October in each year, as stater! in the notice prescribed in the preceding section hereof, and shall then have before it the assessment roll made by it as prescribed in this act. (Review and correction of assessment roll and apportionment Omitted property assessed). Section 17. It shall then be the duty of such board to review, examine, and correct the assessment roll by it made, and to increase or reduce tho valuation of the property therein as sessed, so that tho same shall be the full cash value thereof, and to assess omitted taxable property by it assess able in the manner hereinafter provid ed, and to correct errors in apportion ments of assessments therein. If it shall appear to such board that there is any real or personal property which by law it is permitted to assess which has been by it assessed twice, or incor rectly assessed as to description, quan tity, or quality, or assessed in the name of a person or corporation not the owner, lessee, or occupant thereof, or assessed under or beyond the actual full cash value thereof, or which is not assessable by said board, but which has been assessed by it, said board may make proper corrections of the same. If it shall appear to said board that any real or personal property which is assessable by it has not been assessed upon said assessment roll, said board shall assess the same at the full cash value thereof. (Notice of increase or change in appor tionment Petitions to be written and verified Time of filing.) Section 18. Said board shall not change the apportionment of any as sessment or increase the valuation of any property on such assessment roll as. provided in the preceding section with out giving to the company or person in whose name it is assessed at least six days' written notice to appear and show cause, if any there be, why the apportionment of such assessment shall not be changed, or the valuation of the assessable property of such company or person, or some part thereof, to be specified in such notice, shall not be increased; Provided, that such notice shall not be necessary if the person or company appear voluntarily before said board, and be there notified by a mem ber thereof that the property of such person or corporation, or some specified part thereof, is, in the opinion of the board, assessed below its actual value, or that such apportionment is, in the opinion of the board, incorrect. Peti tions or applications for the reduction or change of apportionment of a partic ular assessment shall be made in writ ing, verified by the oath of the appli cant, its president, secretary, managing agent, or attorney in fact, and be filed with the board during the first week it is by law required to be in session, and any petition or application not so made, verified, and filed shall not be consider ed or acted upon by the board. (Board to complete review in one month, sitting continuously.) Section 19. The said board, sitting for the purpose of reviewing the said roll as above provided, shall continue its sessions from dav to dav, exclusive of Sundays and legal holidays, until the examination, review, correction, and equalization of the said rolls shall be completed; but it shall complete said examination, review, correction, and equalization within one month from the time it is by law required to meet, and, unless sooner completed, at the ex piration of one month from the time the board is herein required to meet the examination, review, correction, and equalization of the said assessment roll shall be deemed to be complete. (Record of action of board). Section 20. Corrections, addittions to, or changes in the said roll shall be entered in a column therein headed substantially "as reviewed," and the entries in such column shall be the rec ord of the action of such lioard. The meetings, sittings, and adjournment of the said board, sitting for the purposes of review, shall be recorded in its journal. (Koll kept on file as public record.) Section 21. Said roll, when so exam ined, reviewed, corrected, and qeualiz ed by such board, shall be kept on file in the office of the said state board of tax commissioners as a public record. (To be continued next week) Ileal Athleticism. An English athletic authority says that ."." is the maximum age for a good athlete. Perhaps most people have no ticed that professional athletes wear i uiemsei ii uui jourig. i rize ngnters. sprinters and circus performers quit in early prime. But are these the real athletes? How much more true an athlete Is the well preserved farmer, who, at oT, can pitch as much hay as his son or grandson ! Tbe best athleticism Is that whvh holds through the ripe years and ena bles a man to sit his horse as erectly at SO as Ll 20. Cleveland Press. Always a Way. "There Is always some way to over come every difficulty," eald the cheery citizen. "Yes." answered the sardonic per son. "If you doubt It you can ask any candidate Just before election." Wash ington Star. The l imit. "You y he is well educated?" "Yes. he ran talk every known lan guage except golf and baseball." Hous ton Post. RIVER BILL WILL PASS Local Engineers. Columbia Jetty May Get $1,000,000 on Continuing Contract Celilo Canal Also in Measure Large Number of Appropriations Asked by Delegations. Washington, Dec. 24. The river and harbor bill will Tie reported to the house of repiesentatives about January 14 and will pass that body the same week. The committee on rivers and harbors has distributed tho proposed items to sub-committees and on Decem ber 31 the whole committee will get to gether and begin the actual framing of the bill. It will probably take two weeks to perfect the measure. In formulating tho bill the house committee will strictly observe its rule to make no appropriation for any pro ject that has not been recommended by the chief of engineers and approved by the engineer board of review. These officials in turn will recommend no ap propriation unless the project has been surveyed and endoTsed by the local en gineers. There will be absolutely no divergence from this practice and all states will fare alike. In like manner the committee will recommend no ap propriations in excess of the amount estimated by the engineers, but in most instances will materially cut theseesti mates. This being the case, the committee will under no circumstances recoum mend more than $1,000,000 for the mouth of the Columbia river nor more .than $750,0001 for the Celilo canal. Indeed, in view of the very heavy de mand for appropriations coming from all parts of t lie country, it will be very remarkable if the committee authorizes appropriations as large as recommended by the engineers. There is a probabil ity that the improvement of the mouth of the Columbia river may lie made a continuing contract and, if that is done, it is as good as a cash appropriation, in that it insures continuous construction until the south jetty is completed. Theie is little or no liklihood that the Celilo canal will be made a continuing contract in the forthcoming bill. Over 1,200 separate appropriations have been asked for by the delegations from the various states; the bill as reported will probably contain 400. Naturally with this heavy cut, part of it must be expected in Oregon and Washington. EIGHT PASSENGERS KILLED. Passenger Train in North Dakota Hits Switch Engine. St. Paul, Dec. 24. A special to the Pioneer Press from Knderlin, N. P., says: Loaded to its full capacity with people going to their homes in the East j to spend the Christmas holidays, the south bound train on the Minneapolis, St. Paul cv Sault Ste. Marie crashed into a switch engine at the west end of the railroad yards at this place at 2:10 o'clock Sunday morning. Eight men were killed outright and one has since died of his injuries. Twenty seven were seriously injured and it is likely that the death list will be added to. -All of the fatalities occurred in the smoking car, which was completely telescoped by the baggage only t wo of the occupants of escaped injury. I he wreckage took fire from the over-; turned stoves used in heating the cars ' and there was a race between the res- i cuers and the flames. By almost snper , human efforts the rescuing party nian ' aged to light off the flames until all of the dead and injured had been removed from the wrecked cars, which then were allowed to burn. Castro is Seriously III. Trinidad, Colo., Dec. 24. Advices received here from Venezuela are to the effect that the health of President Castro, who is at Maeuto, is becoming more and more alarming. An opera tion is deemed necessary, but the weak ened state of the sick man does not per mit of an attempt in this respect being made. The sailing of ieneral Jose Manuel Hernandez is not confirmed, but rumors of a serious revolutionary movement in the western part of Ven ezuela continue to be circulated. The press is mute on the subject. London buffers from Influerzt. New York. Dec. 24. A dispitch to the World from Imdon reports that influenza of a nartieularlv virulent type is raging there and as usual its victims include many prominent people. Tbe lord chancellor and the archbishop of Canterbury are barely convalescent, while Arthur Balfour and Speaker Low- j tlu-r are both seriously ill. Tho doctors recommend sun baths as the best cure, but 1 .ond, in has enjoyed only 7." min tites' sunshine in .'!.'! davs. i Appeal to "Ku Klux Klan " Atlanta, tin.. Dee. 24. Following the posting of small notices, printed in red ink, in the streets early today, call ing the "K. K. K." to meet this even ing with arms. Mayor Woodward today offered a reward of $200 for evidence to convict any person fp listing such no- it ices, or in anv wav inciting riot. No serious importance is attached to not ices. tbe "How do you like your new Job, Billy ?" Inquired the periodical and to bacco vender of the young man with the dinner pall who had Just purchased two "stockyards zephyrs." "The Job ain't so worse," replied the young man, stowing the cigars careful ly In his vest pocket. "I ain't klckln' sjiecially on the Job." "Poor pay?" "Well, the pay's about as good as a feller could expect" "Don't you like the boss? They say he's a good man to work for." "He may be all right for them as likes to work for him," said the young man, discontentedly. "I ain't struck on him myself." "What's the trouble with him?" "He's a fish, that's all," said the young man with the dinner pall. "I've been workln' there for a month now an' he ain't spoke two words to me, 'cept what he has to about the work." "That ain't right," said the tobacco man, sympathetically. "lie ought to he sociable. There ain't no need of a fel ler puttln' on airs. He might take half an hour once In a while to set down an' talk over the baseball situation." "I don't know as I want him to be sociable," said the young man. " 'S' far's that's concerned, I've got friends o' my own. But what I mean is he don't seem to take no notice o' me." "Give him a poke In the ribs an' tell him to cheer up as he goes by," ad vised the tobacco merchant. "Throw a chunk o' slag at him or drop a pig o' During the nineteenth century fifty two, new Islands rose from the sea by volcanic action and sixteen disap peared. According to an expert In phrenology the average adult head has a circum ference of fully twenty-two Inches. The average adult hat Is fully 0 size. The sizes of men's hats are G nnd 0 generally. The professors of Scottish colleges generally wear to 8 sizes. A new variety of cigarette has been put up for sale in the French govern ment tobacco shops. It is guaranteed free from nicotine. Opinions vary as to the merits of tbe new weed. Many Inveterate smokers declare that it con sists merely of ordinary tobacco boiled to get rid of the nicotine. They add that with the poison the aroma has also vanished The peddlers with carts who supply tJ)e imu,ants 0f villas in the environs of iaris witri cherries and other fruits f tl nrrv f.)r sit n fw small ! turtles. They are purchased by the inhabitants of the villas to be placed in their gardens, where they are be lieved to serve as very effective aids to the gardener by preventing the rav ages of the Insects nnd other small creatures which are accustomed to do much damage to the flower beds and borders. An electric lamp inclosed In a pretty car, and jittle cage formed of fine metallic chains this car'nimost touching each other, nnd held rigid bv metallic rlnsrs above and be- loWi s the very latest thing In lethal erinlI)hers, Its "destined victim is the ,,ino,,i. i?r this in.-vntlon recently shown to the savants of the Paris acad emy by M. Chaulin the insect Is pleas antly attracted to its doom. An unseen alternating electric current passing through the chains kills It as It endeav ors to Investigate the attractive lumi nous object Inside. According to the investigations of Monsieur Seurat amojig the Pacific isl ands, there Is a slow elevation going on there, which, by lifting the reefs grad ually above the waves, preserves them from erosion at the ton. and enables vegotatio.n and certain animal forms of a terrestrial character to exist there. This Is quite In opposition to Darwin's Idea that the atolls were formed by the gradual submergence f small islands, that the coral-insects built up encircling reels as tne lsianus s.iiik. -Monsieur Seurat shows th.it the elevation of the Islands is a general phenomenon, but variable hi n mount, some islands, like Aukena In the (iambier archipelago, risin rapidly, and others very slowly, u.,,1, th. flora and the fauna of these islands are confined to very few species, although seen from a distance some of them apjiear very rich in vegetation. The Danish government has recently begun, under the direction of Mr. Pe tersen of the Biological Station at Co penhagen, an Interesting effort to aid the fishermen of the Baltic by prevent ing the migration of eels from that sea Into the ocean. The means employed is a "barrier of light." fo.rnied by placing fifty electric lamps along a submerg-d cable between the island of Fano and the coast of Funen. The effectiveness of such il barrier depends upon the f.vt that the eels migrate only during the dark hours. Accordingly, as soon .is darkness begins, in the season of mi- gration, the lamps are '!h minated. and thus a wall of light is iutcrpoM-J from Iron on his toes. He'll notice yon then." "Quit yer klddln'," said the youn? man. "That ain't It. I've been a-break-In' my neck ever since I've took the Job doln' work I ain't got no call to do. Honest, I never done so much, work in my life as I've done In the last month. Most of the fellers take It easy an' soldier when they get a chance, but I ain't never done that. There ain't been any let-up for me. I've teen mlxln' up the sand an' wettln' It down an' sortin' out the Jagzers an' chlppin' castin's and feedin' the cupaloes an' breakln' scrap just goln' all the time, but it don't seem to make no difference to him whether a guy works or loafs. I've been workln' myself. I guess he's got It In for me for some reason or another." "Most likely," agreed the tobacco man. "He's probably afraid to Are you for fear he may not be able to get any body to take your place. If he wasn't he'd be pattin' you on the back an' glvln' you cigars every time he came near you. All the same, the way It is you won't get to sufferin' with a swell ed head, which you might If he petted you too much. You take my tip: Just as long as he doesn't hit you over the. head with a tamping stick and pays you your wages you hang on. An' keep right on workln'; it'll be good exerciso for your muscles If It ain't nothln' else. If he's a flsh don't you tie a clam." "That's all right," said the youns man, "but I hate to see a feller cold blooded." Chicago Dally News. which the eels recoil. A similar prin ciple Is said to, have been employed from time Immemorial by fishermen on certain parts of the coast of Italy. It Is no new principle that Dojctor Fere of the BIcetre Hospital In Paris has made known In a recent article on "Work and Repose," but It Is not tho less worth repeating. He has made many special experiments, and an nounces as their general result that the supposed value of various alcoholic and other stimulants to Increase physi cal and mental energy, and postpone fatigue, or avoid the effects of fatigue, is Illusory. There Is only one form of effective, recreative repose sleep ; and sleep, in order to exercise its premier power, must be natural. The sleep pro duced by narcotics Is "a toxic somno lence having the appearance only of real reparative sleep." But sleep Itself is a mystery concerning whose nature we possess merely a "hypothetical knowledge." Ueeent studies by Prof. Tenck In the Alps, combined with those of Hugo Obermaier, a distinguished pupil of Penck, in the Pyrenees, have had the effect of considerably shortening tho estimate of the length of time that has elapsed since prehistoric man left tho marks of his presence in Europe. It now appears that both in the Alps and the Pyrenees there exist contemporary geological records showing four suc cessive periods of alternate advance and retreat of glaeiation. Heretofore it has been considered probable that prehistoric men dwelt In the neighbor hood of these mountains during the last two Invasions of the Ice, but the new evidence is regarded as proving that it was only of the last, or fourth. glacial advauce that man was a living witness. Ilolnnd for Hi Oliver. In a suit recently tried In a Virginia town a young lawyer of limited experi ence was addressing the jury on a jKiint of law when gmnl naturedly he turned to opposing counsel, a man of much more experience than himself, and asked : "That's right, I believe, Colonel Hop kins?" Whereupon Hopkins, with a smile of conscious suiK-riority. replied: "Sir, I have an office in Richmond wherein I shall 1h delighted to en lighten you on any point of law for n consideration." The youthful attorney, not In the least abashed, took from his pocket a half-dollar piece, which he offered Colonel Hopkins with this remark: "No time like the present. Take this, sir, tell us what you know and give me the change." Harper's Week ly. Tn Tell Iior Milk. "Here." said the food Inspector. "N an easy and reliable way to detect watered milk. "You take a clean, well-polished knitting-needle, and you dip It down into a vessel of milk. Then you draw It out upright, and watch it closely. "If the milk is quite pure, some of It will hang to the needle. But if water has been added, even a l'ttle water, the? milk will not adhere to tho needle at all." Look Like Kvnutomtliin, Clara That man Urace married W old enough t- be her father. Myrtle Oil. I think Id 'ge has bivn exaggerated; very few popie live t be that old '. -Puck. Every woman takes as s much time in gel ting off' a st-oot car as If s!i. thought her destination was as far a the cjiT expected to go.
