Newberg graphic., January 03, 1907, Image 3

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of auch notice may be made by affidavit |
aa by law provided, filed with the eeo-
retary of aaid board, on or before the
first Monday in October in the year
when such notion ia printed.
(Continuad from Uat waok)
12. A statement of the nnmber
*r of
m l lea of main, branch, double, and laldft
tracks owned or leased by aaid com W f
in each county in this stats, stated sep­
arately.
18. A statement of the entire gross
receipts and net earnings of the com­
pany from operation and otherwise,
'Stated separately, for the fiscal year
ending in the calendar year closing
March 1, preceding the report being
made.
14. Such other facts or Information
o f a like or different kind as aaid board
may require in the form of return pre­
scribed by it.
The board is hereby given the power
to prescribe such directions, rules and
regulations to be followed in answering
any of the requirements of this section,
o r as herein authorised, as in its Judg­
ment shall be beetcalculated to insuie
accuracy and uniformity in reporting
the facts.
(Blanks furnished by board— Penalty
for refusal or neglect to report.)
Section 9.
Blanks for making the
statements provided for in section eight
<8) of this act shall be provided bv the
said 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
any other officer. In case any company
fails or refuses to make any statement
or furnish any information required by
this act, the board shall inform itself
Sts best it may as to the matters neces­
sary to be known in. order to discharge
its duties with respect to the property
o f such company. Any company which
shall refuse or neglect to make the re
port required by this act within the
time specified shall be subject to a pen­
alty of $600 for each day of the oontin
uance of such neglect or refusal to file
such report, to be recovered in a proper
action brought in the name of the state
o f Oregon in any court of competent
jurisdiction.
as herein provided, may value the en­
tire property, both within and without
¿be state of Oregon, as a unit. In case
it shall value the entire property as a
unit, either within or without the state
of Oregon, or both, aaid board shall
make deductions of the property of
said company sitciate 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 assessed by
the oounty
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.
(Board to determine value and prepare
assessment roll— Mileage basis of ap-
. portionmept.)
8eetion 10. Subsequent to the filing
o f the reports required in the preceding
sections, and prior to the first Monday
in October in each year, it shall be the
duty of the said state board of tax com
missioners to prepare an assessment
roll, as provided in section five (6) of
this act, upon which they shall assess
the true cash value as of the first day
o f March at the hour of 1 o ’clock a. m.
o f the year in which the assessment is
made, of all the property of the com
panies herein enumerated sdbject to
taxation under this act, which said
assessment 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
as appearing upon the aaseeement 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 filed un­
der this act, the reports and returns of
said companies filed in the office of any
prior officer of this state, or any county
thereof, the earning power of aaid com­
panies, the franchises and special fran­
chises owned or used by said companies
(said franchisee and special franchises
not to be directly assessed, but to be
taken into consideration in determin­
ing the value of the other property)
the assessed valuation of any property
o f said companies, used in the opera
tion of the business of the companies,
and by law required to be assessed by
county assessors, and such other evi
<lenoe 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
denoe as inthis act provided, be conclu
sive upon such board in arriving at the
amount and character and tru« cash
value of the property belonging to saic
companies, and by this act to be
assessed for purposes of taxation by
said board.
In determining the true
cash value of the property assessable
for taxation by the said state board of
tax commissioners of the companies in
this act enumerated, when aaid com­
panies own, lease, ope rat to or use rail,
pipe or wire lines, or property partly
■within and partly 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
ascertaining the property subject to
taxat ion in Oregon by the proportion
which the number of miles of main
track (meaning thereby main, stem,
and branch lines), miles of wire, or
miles of main pipe lines controlled or
used by said company, as owner,
lessee, or otherwise, within the state
o f Oregon bears to the entire mileage
o f main track as aforesaid miles of wire
or main pipe line controlled or used by
said company as owner, lessee, or
otherwise.
(Determination of value as a unit—
Deduction of property locally assess­
ed.)
Section 11. The said board, for the
purpose of arriving at the actual cash
value of the property assessable by it,
Bad R e s a lt .
(Sufficiency of description on roll—
Mileage to be stated.) -»
Section 12. Upon such sassessment
roll shall be placed, after the name of
each of the companies assessed under
the provisions of this act, a 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
aaid description may be in the language
of this act as contained in section six
(6) hereof, or otherwise,
But no
sessment shall he 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 bit
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 acoount 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 13. Said state board of tax
commissioners shall thereupon ascer­
tain the value of the Several branch
lines of the said companies situated in
this state, and the mileage thereof, and
shall ascertain the value per mile of
the said branch 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 said 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 by the said board.
(Notice of sitting of board to review
assessment and apportionment —
Proof.)
Section 15. The said board shall
give three weeks' public notice in some
newspaper printed at the state capital,
setting forth that on the first Monday
in Octboer it will attend at the capitol
and publicly exaimne the assessment
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
tionment of assessments made by it;
and it shall be the duty of the persons
and corporations interested to appear at
the time and place appointed.
Proof
A t th e H m p t l o a .
Mrs. Highmue—Tour automobile ran
Maude— Mr. Huggins looks unusual­
over a baby wagon? Horrors! What ly happy this evening.
happened ?
Elsie—Yes; he proposed to me less
Mrs. Showfer—Just what always hap­
than an hour ago.
pens whenever I do that Broke the
Maude— Ah, 1 see—and you refused
bottle and cut the tire._____
him.
T h e ir In s p ir a tio n .
(Board to meet annually as stated In
notice.)
Section 10. The n id board shall
meet at the capitol of the state on the
first Monday of October in each year,
as stated in the notice prescribed in
the preceding section hereof, and shall
then have before it U»e assessment roll
made by it aa prescribed in this act.
(Review and correction of asaeaament
roll and apportionment — Omitted
property assessed).
Section 17. It shall then be the
duty of auch board to review, examine,
and correct the assessment roll by it
made, and to increase or reduce the
valuation of the property therein as-
seeped, so that the m b * shall be the
full cash value thereof, and to assess
omitted taxable property by it aeeeea-
abie in the manner hereinafter provid­
ed, and to correct errors in apportion­
ments of assessments therein. If it
shall appear to auch board that there
ia any real or personal property which
by law it ia permitted to aaaess which
baa 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, o r occupant thereof, or
assessed under or beyond the actual
full cash value thereof, or which is not
assessable by said board, bat which has
been assessed by it, said board may
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 aaid 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
ment or increase the valuation of
any property on auch assessment roll ai
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 sneb notice, shall not be
increased; Provided, that such notice
■hall 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 redaction
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
ia 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 aa above provided, shall continue
its sessions from day to day, 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 equalisation of the said assessment
roll shall be deemed to be complete.
(To be continued next week)
R e a l A t h le t i c i s m .
An English athletic authority says
Iflat 35 Is the maximum age for a good
athlete. Perhaps moat people have no­
ticed that professional athletes wear
themselves out young. Prize fighters,
sprinters and circus performers quit In
early prime.
But are these the real athletes?
How much more true an athlete la
the well-preserved farmer, who, at 65,
cau pitch as much hay as his son or
grn ndson!
The best athleticism Is that which
holds through the ripe years and ena­
bles a man to sit his horse as erectly
at 80 as tit 20.—Cleveland Press.
A lw a y s a W a y .
“ There is always some way to over­
come every difficulty," said the cheery
citizen.
“ Yes," answered the sardonic per­
son. “ If you doubt It you can ask any
Candidats Just before electloa"—Wash­
ington Star.
“They say that some authors write
I n f a n t il e D is s ip a t io n . •
T h a L im it .
most of their stories In bed.”
Willie—Gee I Do they let you go to
“ You aay he la well educated?"
,
"Well, the habit of lying Is said to swell parties?
“ Yes, he aan talk every known lan­
be a great help to a romance.”—Detroit
Oracle—Lota of ’em. I’m getting so- guage except golf and baseball.”—Hous­
Free Press.
ton Post.
cieter and societer every day.
\
O regon
S hort line
sa» U nion P acific
Three Trains East Daily
THROUGH
UTAH AND
COLORADO
'
.*■ , k .■
. . I
*•
Through
Pullman
i _____
____ . ____
standard
w -g a
and
sp tourist
oeplng cars daily
dally to Omaha. Chicago, Spo-
sleeping
kans; tourist
ears dally
‘ ‘ sleeping
1
~ to Ka
City: through Pullman tourist su
(personally conducted) weekly to 'Chicago,
Itsnsai. City: reclining chair cars (seats lraa)
to the East daily.
^
DIMM
TIME SCHEDULES
Psrtlaae. Or.
Chicago Belt Leks, Denver,
Ft. Worth,Omeha,
Portland
Kansas City, BL
Special
Louis,Chlcegoand
• -JU s. m.
vis
best
Huntington.
A Cantío Balt Lake, Denver,
Ft. Worth, Omaha,
Ez proas
Kansas City, 8t.
i:15 p.m.
Louli.thlcago and
vie
Huntington. East.
• . *
Walla Walla. Lewls-
ton, Spokane, Wal­
St. Psal
lace, Pul 1 m a n,
Fast Nail
Minneapolis, Bt.
Paul, Duluth. Mil­
* : 1 v& m”
■potan*
waukee, Chicago
and East.
Castle Gate, Canyon o f the Grand, Black
Canyon, Marshall and Tennessee Passes, and
the World-Famous Royal Gorge.
• ■ ■..^
Aamtvs
6X»p.as.
For Descriptive and Illustrated Pamphlets, write to
W. C McBRIDE, General Agent
214 Third St., Portland, Oregon
7:16 a.m.
6:00 a. « .
For fuller information ask or write your
Merest ticket agent, or
Many a
View
Disclosed to
_
You
M M . M cM U R R A Y ,
General Passenger Agent
CORVALLIS & EASTERN R. R.
TIME CARD MO. 34
Trains from mm* Te Yaoniaa.
Mo. 1 -
Leaves Yaqnlna.. ..
IS A M
Arrives at Corvallis............................1 0 :« A M
Arrives Albany.................................... 1 1 :« A M
No. 3—
Leaves Albany......... .........................13:30 P M
Leaves Corvaras.... .r..
:
—.......— t a i l
Arrives Y a q u ln a ....,........ ............. 6:45 PM
Tratas Te mm* Preei Detroit.
No.
7:80 A M
Leaves Albany........ ..............
Arrives Detroit.................................. 12:10 P M
No. 4 ••
Leaves Detroit........ ....... ................. 1:00P M
Arrivée Albany.................................... 6:96 P M
Trains far CorvaWla.
No. A—
I-eavei A lb a n y .............. . . . . . . . . . . . 7:66 A M
Arrivas Corvallis.................................8:35 A M
No. 10 —
Leaves Albany............. .................. 3:50 PM
Arrives at Corvallis............................ 4:30PM
Mo. 6—
Leaves A lbany.................................... 7:35 PM
Arrives at Corvallis........................... 8:15 PM
T ratas far Albany.
No. 5—
Leaves Corvallis................... ............. 6:80 A M
Arrives Albany...................................... 7:10 A M
N o .» -
Leaves Corvallis......................................... 1:80 PM
Arrives at Albany..................................... 3:10 PM
No. 7 -
Leaves Corvallis................................. 6:00 P M
, Arrives at Albany .............................. 6 : « P M
No. 11-
Leaves Corvallis. . .. . '....................... 11:00 A M
Arrivas at A lban y ..............................11:43 A M
No, 13-
Leaves Albany.......*............................ 13:46 P M
Arrives at Corvallis............................ 1:88 P M
All of the above connect with Southern Pa­
cific Company trains, both at Albany and Cor­
vallis. as well as train (or Detroit, giving d i­
rect service to Newport end adjacent beaches,
as well as Hreitenbus j Hot Springs. —— ' i
4 From car window«, via the R ock Island,
that you must not fail to ace.
4 G o Cast via El Paso and you see N ew and
O ld M exico and Arizona— that taw ny South­
west land o f sunshine, where sun and air
rejuvenate w ith marvelous power*
4 G o via Salt Lake G tv and Colorado and foe
the better part o f tw o days you ride thru the
finrti scenery on fR* American continent*
4 G o “ Tourist” and in addition to the delight­
fu l scenery you 'll experience the added advan­
tages o f a restful trip made at a great
saving over first class, luxurious (but no more
com fortable) accommodations.
N Our folder, “ Across the Continent in a Touriti Seeping
Car," gives full information. Sent
upon request.
General A gent.
M ock Island-Frise© U nes.
140 T h ir d S t.. P O R T L A N D . ORE.
For fnrther information apply to ,
i. C. MAYO, tien. Pass. AgL
B. H. BOLES, Agent, Albany.
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(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 each column shall be the rec­
ord of the action of such board.
The
meetings, sittings, and adjournment of
the said board, sitting for the purposes
of review, shall be recorded in ito
journal.
(Roll 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.
SEE
NATURE’S
WONDROUS
HANDIWORK
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