Proposed Oregon Tax Law (Continued from last week) (Appeal from action of board.) . Sect ion 22.' 1 Any person or corpora tion who lm.ll have petitioned for the re- duction or change of apportionment, of a particular assessment, or whose as sessment has been increased by the said State board of tax commissioners, sit ting for purposes of review, who shall be aggrieved by the action of such board, may appoal therefrom to the circuit court. In the caseof individuals resident in this state the appeal shall be taken to the circuit court of the county where the individual resides; if taken by an individual who is a non resident of the state it shall be taken to the circuit court of the county in which the capital of the state is situat ed; if taken by a corporation it shall be taken to the circuit court of the county in which the principal place of business, if a domestic corporation, or residence of the managing agent or at torney in fact if a foreign corporation, may be. The appeal shall be taken and perfected in the following manner and not otherwise: 1. The party desiring to appeal from the action of such board may cause a notice, to be signed by himself, itself, or attorney, to be tiled with the secre tary of said board within live days, ex cluding Sunday, from the time the re view of the said assessment roll is com pleted. 2. Within ten days of the giving of such notice the said party, to be known as the appellant, shall tile with the clerk of the circuit court for the proper county a transcript of the petition for reduction of assessment, or so much of the record of the s;iid board as may be necessary to intelligently present the quest ions to be decided by the circuit court, together with a copy of the order or action taken by the said board, the notice of appeal, and the record of the filing thereof ; thereafter the said cir cuit court shall have jurisdiction of the matter, but in it otherwise. The appeal shall be heard and de termined by the circuit court in a sum mary manner, and shall be determined as an equitable cause. Either the ap pellant or any county to which any por tion of the assessment complained of is or may be apportioned as appellee shall be entitled to the compulsory attendance of witnesses, and to the production of honks and papers.1 . If,, upon the hear ing, the court finds the amount at which the property whs finally assessed by the said board is its actual full cash value, and the assessment was made fairly and in good faith, it shall ap prove such assessment ; but if it finds that the assessment was made at a greater or less sum than the actual full cash value of the property, or if the same was not fairlv fir in good faith made, it shall set aside such assessment and determine such value, and a cert i-1 fied copy of the order or judgment of j the circuit court shall be sufficient war- j rant fr the apportionment, levying, and j Collecting of taxes against such proper-1 ty and upon such valuation so detenu-! ined. No proceedings for the appor- tionmont, levying, or Collection of taxes ) against any property shall be stayed by ' reason of the taking or pendency of any j appeal irom me sani iioani; nut in ovent the assessment is decreased by the court on appeal, the tax collectors of the several counties shall refund to the person or corporation paying said taxes on such property any excessive amount of taxes collected, and such tax collector shall be reimbursed therefor by the several municipalities to which he may have disbursed any such exces sive Collections, and in event the assess ment, is increased by the court on ap peal the property shall lie liable for the 'deficiency on the amount of such in creased valuation. In event any reap portionment as between counties is made by the Court on appeal, Corre sponding adjustments shall be made by the tax collectors of the counties affect ed. The provisions of law governing costs and ilislmiscments on appeal shall be applicable hereto. Payment of taxes while appeal is pending shall not operate- as a waiver of the appeal or the right to a refunding of taxes found to be excessively assessed. itios, and shall enter the same in the assessment roll which lias been made by the county assessor and equalized by the county board of equalization and returned to the clerk. Taxes shall be levied and collected upon the assess ments so made in the same manner other taxes are levied and collected, and at the same time and by the same officers. (Length of line in minor subdivisions to be reported to county clerk.) Section 24. To ,assist the county clerk in apportioning the said assess ment between the several municipalities or taxing agencies or districts in his county, he is authorized to require, and it is hereby made the duty of the sever al persons or corporations liable to as sessment under the provisions of this act, to report to the county clerk, under oath, the length of main and branch lines in each city, town, school district, road district, port or other municipal taxing agency or district in such county. ( Record Quorum Temporary officers.) Section 25. A record of the proceed ings of such board shall be kept at the capitol open to the inspection of the public; a majority of the board shall constitute a quorum to do business, but a lesser number may meet and ad journ from time to time. In the ab sence of either the chairman or the secretary, the board shall appoint a temporary chairman or secretary. (Appointment and duties of secretary Clerical assistance.) Section 26. Said board shall, at its first meeting, by a majority vote of all the members, elect one of the appoint ive members thereof as secretary, who shall serve as such for two years, and until his successor is appointed and qualified. His successor shall be elected by a like vote. The secretary shall keej) a record of the proceedings of the board, which shall be certified by the chairman and secretary, and kept in the oflice of the said board at the state Capitol, and shall perform such other duties as may be recuired by law or by said board. The other appointive member shall perform such duties as may lie specially required by the board. Such board may appoint and remove at pleasure such other clerks as may be necessary, not exceed ing two in number, at a salary not to exceed $75 per month each. (Compensation of appointive members and clerks Traveling expenses.) Section 27. The members of said board, except the governor, secretary of state and state treasurer, shall receive as compensation for their services the following amounts, to wit, the sum of .dollars per annum, payable quarter-annually, as the salaries of oth er state oflicers are paid. Each of the members of said board shall be entitled to receive his necessary traveling ex penses while traveling away from the capital on the business of the board, which expenses shall be itemized by the person incurring the same, and when the same is approved by the chairman shall be paid upon warrant drawn by the secretary of state upon the state treasurer out of any funds not otherwise specifically appropriated bv law. (Sosions Where held To be furnish ed w ith oflice, printing and supplies.) Section 28. The said board shall hold its regular sessions at the state capital, and shall be furnished by the secretary of state with an oflice at the state capitol, and necessary supplies and printing, in the same manner as other state oflicers. Said board may hold sessions at any place in this state when deemed necessary to facilitate the discharge of its business. CANT HOLD HIS CLERKS Salaries Paid Are Lower Than Can Be Obtained in Other Lines Six Grades Are Ppoposed, With Pro motions To Be Based on Efficien cy of Individual. lng officers sufficient. ). Section 31." In case a vacancy shall occur by reason death, resigllattion, or removal of either of ! the .appointive members of said boarJ, the governor, secretary of state, and state treasurer, acting jointly, shall appoint a successor tri ft 1 1 r,0 ilia in nuv Til fori f.rm ftf i hfi member whose oflice is thus made va- UflCle 6am S rOSial Employes ReSljn cant, and In making such appointment i . thuv irfiall not annoint a person from In oCOlCS. -rf ii the same political party as the remain ing appointive member. Whenever in making appointments provided in this act, the governor, secretary of state and state treasurer are required to act joint ly, the action or vote of a majority of them shall be sufficient if they are. not unanimous. (Allowance of witness fees and mileage.) Section 32. Witnesses testifying be- ioremesaia ooara, or any memuer Washington, Dec. 31. Failure at thereof, shall be allowed the same fees this ti, t increase materially the 'or per diem and mileage as allowed in compensation of postoflice employes, civil causes in the circuit court, and thus keeping pace with the advancing the same shall be paid by warrant of the ; wftges in other lines of employment, secretary of state upon the state treas-1 fipriously jeopardize the efficiency urer upon the certificate of any member of the 8ervi(;e This statement was of said board. No tender of witness taken from the annual report of First fees or mileage in advance shall be A(JgjHtant postmaster General Hitch necessary, cock, made public today. The need of (Sheriffs to serve process, etc.) new legislation to make the postal ser Section 33. It shall be the duty of vice under the circumstances more at the sheriffs of the several counties to tvtivo " f,r'Jer retm present em serve all process, papers and subpoenas Plo' a an incentive for good men required by said board or any mem- to the service is treated eaten her thereof, and to make return of the vedy by Mr. Ilitchcock, who present a same to the said board. j Pla" for th consideration of congress. I Resignations from the service have (Regular meetings of the board ' increased at an alarming rate and the Claims audited.) standard of men going into the service Section 34. The said board shall has greatly deteriorated in the last fis meet on the second and fourth Wednes- cal year. Mr. Hitchcock's report days of each month to pass upon all ( shows that in the first and second class matters properly coming before the ; offices there were approximately 20, Out) board for consideration. All necessary 'clerks in the grades ranging from $600 co ts and expenses of said board shall , to $1, 000 and of these clerks 2,340 or be audited, upon proper vouchers, and, about 12.3 per cent resigned during upon order of the board, be paid out i the year. Of 23,000 letter carries at - of the state treasury upon warrants tached to these offices, 601 or about drawn by the secretary of state. (County assessor to file oath as to full cash value assessment by him.) Section 35. For the purpose of as sisting the said board in supervising the assessments made in the several counties, and that all assessments of property in' this state be made accord ing to law, every county assessor in this state, at the time of the return by him of his assessment roll, shall take and subscribe to an oath in substan tially the following language and form, which oath shall be forthwith filed by him with the said state board of tax commissioners, namely: State or Oregon, County of..;'. ARMS SHIPPED TO CUBA. 2.6 per cent voluntarily left the service. Mr. Hitchcock recommends establish I ing for both cleks and carries six grades j of compensation, the annual salary to be $600 for the initial grade, $800 for the second grade and for the four suc ceeding grades $900, $1,000, 1,100 ,and $1,200 respectively, and providing ; for the advancement of clerks and car riers in first class offices from $600 ini tial grade to $800 after one year's ser j vice, to $900 after two years' service, j to $1,000 after three years' service anil j for the advancement of clerks and car : riers in second class offices to $800 af ter one year's service and to $900 after two years' service. '1,'-. (name of assessor), bcinft the duly appointed, qualified and act ing assessor of the above nnmrd county, do solemnly swear that I have diligently and to the best of my ability assessed all property in said county, which by law J am permitted to assess, at the full cash value thereof; that I have not wilfully and knowingly omitted to assess any person or property or assessed over or under the full cash value thereof any property or class of property whatever. FOG CAUSES WHECK. ' (Signature of assessor). Subset ibed and sworn to before me this day of 19... (Signature and title of officer). (Official seal.) (Penalty for omission to file oath or assess property.) Section 36. Any assessor who shall fail, neglect, or refuse to make and subscribe to an oath as aforesaid, or shall fail, neglect, or refuse to file the same w ith the said state board of tax commissioners, or shall wilfully and knowingly omit to assess any person or property by him assessable, or shall assess under or over the full cash value thereof any property or class of prop Thirty-five Killed and Many Injured in Suburb of Washington. Washington, Dec. 31. An appalling disaster resulting in the death of about j 35 persons and injuries, as far as ran be learned, to about 50 persons, occur red about 6:30 o'clock last night on the Baltim re & Ohio railroad at Terra Cotta, a suburb of Washington. The Frederick City,' Md., local No. 66, on the point of pulling out from the sta tion, was run into by a train made up entirely of eight empty coaches bound from the West for Washington. The engineer could not see the blocn on account of the heavy fog and plung ed ahead on his mission of death. A dense fog and drizzling rain prevailed during the day and the nilit ami to the inability of the engineer of the rear train to see the signal showing that another was in the block is attributed Secretly Smuggled and Troops Are Now Searching for Them. Havana, Jan. 2. A statement is made here that several thousand ' rifles and machine guns' represented to have been' landed in Pinar del Rio province and hidden in the woods near Mariel, have been as secretly taken away. The recent movement of troops and police, which was considered mysterious in the light of Governor Magoon's statement that there was no fear of an uprising in Cuba, is explained by this announce ment, as it is known that the move ment was in the nature of a search for these arms. The possibility of a clash between Cubans and American troops is considered remote, as their relations are good. The natives, however, are plotting against one another. Just who is responsible for the ship ment of the arms into Cuba is not known'. One theory is that the arms were purchased by the former liberal junta in New York arid shipped too late to be used in the last movement. It is feared that the arms are now in the possession of the negroes in the province. There are indications that it is going to be difficult to repress dis order by the growing bands of negroes, who are burning corn fields and tobacco barns, robbing estates and stealing cattle. FAVORS RAISING SALARIES. THE POISON CTJP. Senate Committee May Restore the Amendment Rejected by House. Washington, Jan. 2. The sub com mittee of the senate committee on ap propriations, which, for the last week, has been considering the legislative, executive and judicial appropriation bill, lias considered the question of in creasing the salaries of senators and repesentatives, and now it seems prob able that the sub committee w ill recom mend an advance of 50 per cent on con gressional salaries. The sub committee is practically unanimous in the opin ion that euch an increase should be made, but there is a general feeling that the house should have inserted the provision. It also looks as if the committee would recommend that, the provisions for increasing the ealaries'of the vice president, speaker and cabinet officers should be eliminated unless a corre sponding increase is secured for senators and members of the house. Many members of the committee think the senate should be given an op portunity to pass on the subject, and will advocate the incorporation of an amendment in the bjll by the commit tee covering the entire subject. " RAILROAD IS NOT LIABLE erty whatever, shall be deemed guilty the accident. The grade at the place (Assessment final when reviewed Cer tified to county clerks Apportion ment and collection.) Section 23. After the said roll has been reviewed by t he said state board of tax commissioners the assessments therein shall be deemed complete. Said board shall thereupon certify to the county clerks of the several conn lies in, into, through, across, or over which the lines of said Companies run the number of miles of main and branch lines of the said companies, and the respective values thereof appor tioned to each of such count ies ; and the several county clerks shall there upon apportion the amount cert ificd to their respective counties among the cities, towns, school districts, road districts, iiorts and other municipal taxing agencies and districts in propor tion to the length of such main and branch lines in each of such munici palities, multiplying the value jht mile as aliove ascertained of such main and branch lines by the length thereof in each of such municipalities, and ap portioning the result to such municipal- Later rnrtteu!a-a. Delilah had cut off Samson's long hair. "It's a trifle roars1." Bhe said, "but I n use it for a switch." When it" was too late, however, she re flected that she could have utilized Sam son to much better advantage by exhibit ing him in a shop window as an adver tisement of a hair tonic. The Belgians are (Treat irgcon breed ers, and one of the choicest hirdi of thi kind is the true Antwerp carrier, which U comparative) rare. (Examination of witnesses Rooks and papers Penalty.) Section 20. The said board, or any member thereof, in conformity to the resolution or rules of (he board, shall ! have the power to subpoena and ex amine witnesses, to administer oaths, and shall have access to and the power to order the production of any books or papers in the hands of any person, company, or corporation whenever necessary in the prosecution of any in quiries deemed necessary or proper in their official capicity. Any person who shall disobey any ruibpnena or subpoena duces tecum of the said board, or anv member thereof, or refuse to testify when required so to do bv said board, or any member thereof, shall be deemed j guilty of a misdemeanor, and upon Con- 1 vict ion thereof shall be punished as I provided by law therefor. j (False statements or testimony Per- ; jury.) Section 30. Any person who shall i wilfully present or furnish to the said ' board, or any member thereof, any j statement required under this act, or j which may be required by said board, or any member thereof, under the powers j in this act contained, which statement; shall be false or fraudulent, or shall give testimony before said board, or ; any member thereof, which shall In-' false or fraudulent, shall lie deemed guilty of perjury, and upon convict on thereof shall be punished as by law otherwise provided lor such crime. (Filling vacancy Majority of apjMiint- of a misdemeanor. The judgment of conviction of any such assessor for a violation of the provisions of this sec tion shall of itself work a forfeiture of his oflice. (Members of board not to accept pass or gratuity.) Section 37. It shall be unlawful for any member of said board, directly or indirectly, to accept any free pass, frank, or gratuity whatever, from any person or corporation liable to assess ment under the provisions of this act. Any member of said board violating the provisions ot tins section snail tie deemed guilt v of a misdemeanor, am the judgment of conviction thereof shall of itself work a forfeiture of the office held by such member. (Companies liable to assessment to maintain office in state.) Section 38. Every railroad company, union station and depot company, and electric railway company doing business as such within this state, and every beat, light, power, water, gas, and electric company doing business as such, as one system, partly within this state and partly w ithout, or so doing business in more than one county of the state, shall establish and maintain at some fixed point within the state a prineijial office, and shall maintain thereat a secretary or managing agent. (Terms person, company, corporation, how construed.) I Section 30. The terms person.com I pany, corporation, or association. whenever used in this act, shall apply i to and lie construed to refer rcspective ; ly to any jier.-on, firm, joint stock eom- pai y, association, syndicate, copait nership, or corporation engaged in car rying on any business, the propo; ty of 1 which is subject to taxation under this act. where the accident occurred is down ward and the tracks were slippery. The wrecked train was composed of an engine, smoking car and two day coaches. The two rear coaches were reduced to kindling wood, and the rear of the smoker v. as telescoped. So great was the impact that the local train was scattered along the track for a consid erable distance. Fortunately the wreck age did not take fire. Traffic was delayed by the accident, anil it was after midnight before the liodies of the dead could be brought to the city. There was an entire absence . of any attempts at theft. As soon as I i. I.. .... 1 jjo.-:m uitr ine ihiiiu line o'u-ini aim laid aside to await the coming of the ttain sent irom the citv. From the appearance of the bodies it is believed that nearly all of the vic tims were killed outright or died with in a few minutes after the accident. Employers' Liability Act Declared Con trary to Constitution. Louisville, Jan. 2. Judge Walter Evans, in the Federal court today, de clared the employers' liability act un constitutional. The decision was given in the case of the administratrix of N. C. Rrooks vs. the Southern Pacific rail way, and is believed to be the first handed down in connection with this act. The alleged cause of action occurred in Kansas. The husband of the plain tiff was killed in a railroad accident and suit was brought under this act for $25,000 damages and an amount suffi cient to cover the cost of expenses inci dent to death. The court holds that the act in effect would regulate com merce within the state as well as inter state commerce and is therefore uncon stitutional. The demurrer of the Southern Pacific railroad to action for damages is sustained. In the time of James I. poison was too, frequently resorted to, especially on the continent, as a means of getting rid of Individuals who had rendered themselves obnoxious tov certain parties who were prosecuting their own pri vate ends ; and so extensively did this infamous practice prevail that there was a class of iiersons who were kno.wn to have studied the art of se cret poisoning, and whose services could be engaged for a high reward. In order to counteract the operation of the poisoners, various devices were employed, and among them was the art which the pretended magicians of thosa days preessed to have discovered, of making a kind of glass which would fly In pieces of poison was poured Into any vessel that was formed of It The cut at the head of our article repre sents a tankard of this sort. In which the glass Is mounted In silver gilt ara besque and silver filagree. It was be lieved that the large crystal which Is seen standing out at the center of the lid would become discojored at the ap proach of poison. The tankard Is a work of the sixteenth century, and was presented to Clare Hall, Cambridge where it Is still preserved by Dr. William Butler, an eminent physician In the time of James I. Report Filed on Townsite Fraud. Washington, Dec. 31. The report of William Dudley Foulke, sent to the In dian Territory bv President lbxisevelt j to report on the townsite fraud, lias ' been received by Secretary Hitchcock , and by him turned over to the law otli iceis of the Interior department. Its .publication will not be made for some (weeks, if at all. It covers but one feat- lire of affairs in the Indian Territory, ( and until other reports bearing upon j similar matters are received by the secretary nothing will be given out in relation to the subject. Livestock Convention Called. Denver, Jan. 2. A rail has been is sued to all live stock associations, live stock producers and members to attend the tenth annual convention of the American National- Livestock associa tion, to be held at the l'roadway the ater, Denver, January 22 and 23, 1007. Many important questions are to be considered, among them inferior rail road service, from which shippers have suffered so disastrously and for which the association has already taken vigor ous steps to relieve. The subjects of forest reserves and grazing lands are also to be considered. The Student and the Professor. The scholarly William E. Byerly, pro fessor of mathematics at Harvard, was once asked by a student how to devel op a retentive memory. The professor answered that ordinary mental exercise was sufficient to secure a good memory, whereat the student asked If he might test the mental capacity of bis In structor. Prof. Byerly" agreed, and the student asked' him to listen to and re member several varied Items for a teat. He began : " ' "One quart of whisky." "Cm !" said the professor. "Six pounds of sugar, a pint of sour milk, three onions, half a gallon of molasses, and two raw eggs." "Cm !" said the professor. "Two green apples, twenty-six pea nuts, one and a half cucumbers and four mince pies." "Urn I" said the professor. "A package of starch, sixty-seven cakes of yeast, and the skins of sevea bananas. Got that down?" "i'es," answered Dr. Byerly. "How does It taste?" asked the stu dent Boston Herald. Want Japan to Show Spite. Victoria, R. C, Dec. 31. Advices were received today by steamer Teucer, from Yokahoma, that considerable op position is lieing developed as a result of the anti-American feeling in Japan Ask Protectorate for Cuba. Havana, Jan. 2. It is reported that a petition for an American protectorate is ready to be sent to Washington from Reined ios, the wealthiest district in Cuba, signed by 200 native Cubans. Another petition from Cienfuegos is soon to follow, signed by several hum dred property owners. In other parts of the island, it is stated, similar pe titions arei n course of preparation. A weekly newspaper advocating a pro tectorate, as a means of settling the Culmn situation, will probably be issued. Thrifty Housewife. They had seated themselves In tha homeward bound car after a shopping tour, during which she had handled the cash, and yet had a well-fllled pocketbook. "Give me a nickel," said the wife, and more or less astonished hubby complied, asking, "Why, haven't you any money?" "Yes," came the re ply, "but nothing smaller than a dime. If I give the conductor a dime he will ring In a fare for Bobby," Indicating the 6-year-old hopeful of the couple; "and If I only pass him a nickel he won't charge for Bobby." Such was the case, and hubby pnld both fares, and wlfey, that dear little Yankee girl with the big roll In the pocketbook, worked hubby and the "L" road for a nickel each. Boston Post A Danarerona SutcsTrst Ion. "I don't believe you love me any more," jiouted the favorite wife of the unconverted cannibal king. "On the contrary, my dear," he re torted, smacking his lips, ominously, MI think you are sweet enough to eat" Baltimore American. Deposits in German sarins banks last year amounted to no less than n'ne thou sand million marks, or about $2,000,- Great Storm Strikes Russia. St. Petersburg, Jan. 2. The storm that passed over tireat Britain at Christmas time has reached Western Russia, where falls of snow are report ed and railroad communication is para lyzed. Many of the lines are entirely interrupted. Dispatches from Orsha and Rorrisov sav these towns are liter- Old Kniinith. Frederick Landis. who two years ago was elected as a Representative from Indiana. Is one of the most youthful looking men In public life. That Landis exivls at repartee was proved at the time of his election, when. It Is said, he appeared to be not a day over 20. "Say. Ny," shouted a Hoosler to the candidate, as Landis was leaving the platform at a jvilitleal meeting, "does your mother know you're out?" "Oh, yes," replied Landis. with a smile, "and when the votes are count ed election night she'll know I'm la." Rochester Herald. (To be continued next week) Imagination. "There goes another of those automo biles. Gee! How it smells! But why doesn't it make the regular chug chug sound?" "Because it runs by electricity." "Why er so it does." Chicago Trib une. A Flstnre. Mrs. Kawler How do you like your new girl? Mrs. Homer She's a jewel. But shs Isn't a new girL We've had her nearly a from Cardinal Yaidiary, archbishop eck. 'Grau, Hungary. against toe proposed visit or a .Japanese . nlly i,nri0)l in driftP) and all t,llsin9 5i neet to ine Jamestown exniiuuon ana United States iiorts. An influential memlier of the house of jx'ers is quoted as saying the proposed outlay of $400, 000 to send the licet must not K approved. Give Pope Money to Fight France. Rome, Dec. 31 The pope has receiv ed many important donations to help him in the difficulties with France. They include $400,000 from Emperor Francis. Joseph of Austria and $100,000 enrollments and suspended. Seven persons have perish , ed in the snow at Mohilev. The snow storm continues. Without Opposition. He (after a spat) I sometimes think you women court domestic quar rels. Sh We do not If we had our wajj there'd be none. He Oh. exactly tf you had your way. Boston Transcript Ntw Laws Begin With New Year. Washington, Jan. 2. Yesterday marked the leginning of the life of sev eral legislativeacts cf congress. Among them are the free aHvhol law, the pure i foM law, the anti !iss sect ion of the interstate commerce law, the modifica tion of the navigation laws, 'to simplify licenses, and a law Irug- Fvldently N"ot. "I should think a woman would se so much of her husband after she Is married that she would weary of him?" "You haven't kept very close tab on the average husband, have you?" Houston Post Kallroad Legislation In Montana. ! Montana requires Its railroads to maintain a station at plotted town s'tes of 100 Inhabitant. or more. oi with reference to the licencing cf ' gist in the District of Columbia. A man's honesty may be due to U14 mallncss of the bribe offered.