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About Newberg graphic. (Newberg, Or.) 1888-1993 | View Entire Issue (Jan. 10, 1907)
r „ r ߥ^ "* ~ * 1 *•'•’--- ------ - < — * + • I ¡ ¡ m •' — ‘ . » I * - • # _________ Proposed Oregon Tax Law (Appeal from action of board.) Section 22. Any person or corpora tion who «ball have petitioned for the re duction or change of apportionment, of • particular assessment, or whose as sessment has been increased by the said State board of tax oommiatiooers, f i t ting for purposes of review, who «hall be aggrieved by the action Of such board, may appeal therefrom to the eircuit court. In the Case of individuals resident in this state the appeal jjhall be taken to the circuit court of the eounty where the individual resides; if taken by an individual who is a non resident of the state it shall be taken to the circuit oourt of the county in which the capital of the state is situat ed ; if taken -by a corporation it shall he. taken to the circuit oourt of the eounty 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 filed with the secre tary of said board within five days, ex cluding Sunday, from the time the re view of the said asseadment roll ia com pleted. 2. W ithin ten days of the giving of such notice the said party, to be known as the appellant, shall file with the clerk of the circuit court for the proper county a transcript of the petition for reduction of assessment, or so much qf the record of the said hoard as may be necessary to intelligently present the questions to be decided by the circuit court, together with a copy p i 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 tbe matter, but not 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 o r may be apportioned as appellee shall be entitled to the compulsory attendance o f witnesses, and to the production of books and papers. If, upon the hear ing, the court finds the amount at which the property was 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 msseminent was made at a greater or less sum than the actual full cash value of the property, or if the «ante was not fairly or in good faith made, It shall set aside such assessment and determine such value, and a certi fied copy of the order or judgment of the circuit court «hall be sufficient war rant fr the apportionment, levying, and collecting df taxes against such proper ty and upon sue)« valuation so determ ined. No proceedings for the appor tionment, levying, or collection of taxes againat any property shall be stayed by reason of the taking or pendency of any appeal from the said board; but in event the assessment is decreased by the court on ap|>eal, the tax collectors o f 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 lie 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 be 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 disbursements on appeal shall he applicable hereto. Payment of taxes while appeal is pending shall not oper ate as a waiver of the appeal or the right to a refunding of taxes found to he excessively assessed. (Assessment final when reviewed— Cer tified to county clerks— Apportion ment and collection.) Section 23. After the said roll has been reviewed by the 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 coun ties in, into, through, across, o f ever 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 counties; and the several county clerks shall there upon apportion the amount certified to their respective counties among the cities, towns, school districts, roRd districts, ports 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 per m ile as above ascertained of such main and branch lines by the length thereof in each of such municipalities, and ap portioning the result to such municipal- l a l n P n rtln a la e ra . Delilah had cut off Samson’s long hair. " I t ’s a trifle coarse,” she said, “but I can use It for a switch.” W hen it was too late, however, she re flected that she could hare utilised Sam son to much better advantage by exhibit ing him In a shop window as an adver tisement of a heir tonic. The Belgians are great p ’feon breed- ore, and one o f tbe choicest birds o f this kind Is the true Antwerp carrier, which Is comparatively rare. • • , .* ■ • ____ (Continued from last week) 1 (ties, and shall enter the same in the assessment roll which has been made by the county .assessor and equalised by the county board o f equalisation 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 tbe county clerk in apportioning the said assess ment between the several municipalities or taxing agencies or districts in his county, he is authorised to require, and it 1# hereby made tbe duty of the sever al persons or corporations liable to as sessment under the provisions o f this set, to report to the county clerk, under oath, the length of main and branch lines In each olty, town, school district, road district, port or other municipal taxing agency or district in such county. lng officers sufficient. ) flection 81. In case a Hfcancy •hall occur by reason death, resignation, or removal of either of the appointive members of said board, the governor, secretary of state, and state treasurer, acting jointly, aball appoint a successor to fill out the onexpired term of the member whose office ia thus made va cant, and in making such appointment they shall net appoint a person from the same political party aa tbe remain ing appointive member. Whenever In making appointments provided in this act, tbe governor, secretary of state and state treasurer are required to act joint- j 9 the action or vote of a majority of them shall be sufficient if they are not unanimous. • “ .wj - „ O r e g o n S hort L ine U nion P acific SEE NATURE’S WONDROUS HANDIWORK ■ Three Trains East Daily Kf*— -r- * - v. . dijd M lM THROUGH UTAH AND COLORAI (Allowance of witness fees and m ileage.) Section 82. Witnesses testifying be fore the said board, or any member thereof, aball be allowed the same fees T I S I SCMK0ULKS binar for per diem and mileage aa allowed in fa h s S , civil causes in the circuit court, snd lit Lake. Denver, Salt Chicago the same shall be paid by warrant of the Ft. Worth.Omaba. Portland secretary of state upon the state treas Kaneas City, 84. Special Louie, Chicago and »:30 a. on urer upon the certificate of any member via of said board. No tender of witm Huntington. fees or mileage in advance shall be Balt Lake, Denver, Atlanti« necessary. Ft. Worth, Omaha, Kx prave a '■ > Kanaan City, Ht. »:15 p.m. (Sheriffs to serve process, etc.) Louis,« hicagoand via Huntington. Bast. flection 33. I t shall be tbe duty of the sheriffs of the several counties to WilirwJii,Liwla. ton, Spokane, Wal St. Paul serve all process, papers and subpoenas lace. P u ll m a n . fa c t H ail required "by said board or any mem Minneapolis, 8t. t:1& ~ Paul, Duluth, M il ber thereof, and to make return of the waukee, Chicago Spokane same to the said board. and hast. • a ss it i Castle Gate, Canyon of the Grand, Black Canyon, Marshall and Tonne—oe Passes, and the World-Famous Royal Gorge. ....... — ■ , 6 «o g L «a For Descriptive tad Illustrated PampMota, w rite to W. C McBRIDE, General Agent *A 214 Third St, Portland, 7:161 ( Record— Quorum- Temporary officers.) Section 25. A record of the proceed 8:00a. » ings of such board shall be kept at the capltol open to the inspection of the public; a majority of the board shall constitute ¥ quorum to do business, but a lesser number may meet and ad For fuller information ask or w rite your journ from time to time. In the ab (Regular meetings of the board — nearest ticket egent, or Claims audited.) sence of either the chairman or the M M . M cM U R R A Y , Section 34. The said board shall secretary, the board shall appoint a Ueneral Passenger Agent meet on the second snd fourth Wednes temporary chairman or secretary. days of each month to pass upon a ll (Appointment and duties o f secretary— matters properly coming before the Clerical assistance.) board for consideration. A ll necessary Section 20. Said hoard shall, at its co ts and expenses of said board shall first meeting, by a majority vote of all be audited, upon proper vouchers, and, T IM S CARD MO. M the members, elect one of the appoint upon order o f the board, be paid out Traine Treni and T e Vannino. ive members thereof as secretary, who o f the state treasury upon warrants 'O. 1— shall serve as such for two years, snd drawn by the secretary of state. I «a r e e Y equin a..... „ , ..................... I S A M Arrivée a t C orvallis.........................10:40 A M until bla successor is appointed snd Arrives Albany................................ 11:10 A M qualified. H is snmunor shall be (County aseeeeor to file oath as to full s T-— --- ------- ------ —— —.------------ .----- — ca*h value assessment by h im .) Leaves Albany........................... ...... ISXB P M elected by a like vote. The secretary PM 1 eaves ( oi vaille flection 35. For the purpose of as shall keep a record of the proceedings 6:46 F M Arrives taqu in a .. sisting.. the said board in supervising of the board, which shall be certified Traina Tn m I Tram Detroit. by the chairman and secretary, and the assessments made in the several Mo. r Leaves Alban; ree A lb an y.. ... ....................... 7 : » A M counties, and that all assessments of kept in the office of the said board at Arri' Ives D etroit........ ................ ..1:4:30 i' M the state Capitol, and shall perform property in this state be made accord v©. 4— Le*vea D etroit.................................. 1:00 P M such other duties as may be recuired ing to law, every county assessor in Arri ve« Albany................................. 6:65 P M by law or by said board. The other this state, at the time of the return by Traine fa r CervnHn. him of his assessment roll, shall take NO. B 1 » «-.v appointive member shall perform such Leeves A lban y.................. 7:45 A M duties as may be specially required by and subscribe to an oath in substan Arrivas C o rv e lli«...... ..................... 8:35 A M tially the following language and form, the boaid. Such board may appoint 'O .IO - Lesves A lb an y................ 3:50 P M and remove at pleasure such other which oath shall be forthwith filed by Arrivea a l C o r v e lli»........................... 4:86 P M clerks as may be necessary, not exceed him w ith tbe said state board of tax no . 4— 1 .cavea A lb an y................. 7:35 P M ing two in number, at a salary not to commissioners, namely: A r riv a ta ! C o rv e lli«...... ................. 3:15 P M S tate or ‘ Osteon, exceed $75 per month each. CORVALLIS & EASTERN R. R. County o f (Compensation of appointive members snd clerks— Traveling expenses.) Section 27. Tbe 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, aa the salaries of oth er states officers 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 tbe business of the board, which expenses shall be Itemised by the person incarring 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 by law. (See"Ions— W here held— To he furnish ed with office, 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 office at the state capitol, and necessary supplies and printing, in the same manner as other state officers. Said board may hold sessions at any place in this state when deemed necessary to facilitate the discharge of its business. (Examination of witnesses— Books and papers— Penalty.) Section 29. The said board, or any member thereof, in conformity to the resolution or rules of the board, shall have the power to subpoena and ex amine witnesses, to administer oaths, and qhall 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 prosecutidh of any in quiries deemed necessary or proper in their official capicity. Any person who shall disobey any nnbpoena or subpoena duces tecum of the said board, or any member thereof, or refuse to testify when required so to do by said board, or any member thereof, shall be deemed guilty of a misdemeanor, and upon con viction thereof shall be punished as provided by law therefor. (False statements or testimony— Per jury.) flection 30. Any person who shall w ilfu lly present or furnish to the said board, or any member thereof, any statement required under this set, or which msy be required by said board, or any member thereof, under the powers in this set contained, which statement shall be false or fraudulent, or shall give testimony before said board, or any member thereof, which shall 1» false or fraudulent, shall be deemed guilty of perjury, and ui»on conviction thereof shall be punished ns by law otherwise provided for such crime. (F illin g vacancy— Majority of appoint- A D w s tn u liis M lliia . “ I don't believe you love me any more,” pouted the favorite w ife o f the unconverted cannibal king. __ . "On tbe contrary, my dear," ha re torted, smacking bla lips, ominously, *1 think yon are sweet enough to e a t"— Baltimore American.________ Deposits In German savings banka last year amounted to no less than n ne thou sand million marks, or shout $2,000, l. ( B®nc of aaaetior 1 • bring the duly appointed, qualified and act- i f assessor o f the above named county, da solemnly «wear that 1 have diligently and tn the beat o f my ability aaaeaaed all property in county, which by law I am permitted to the fall cash value thereof; that I wilfully and knowingly omitted to t person or property, or aaaeaaed under the full cash value thereof any property or class o f property whatever. (Signature o f I Subset ibed and sworn to before ....... day o f . . . — . . . . I S . . . tor). (Signature and title o f officer). (Official seal.) (Penalty for omission to file oath or assess property.) flection 30. 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 with the eaid state board of tax commissioners, or shall w ilfully 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 erty whatever, shall be deemed guilty of a misdemeanor. The judgment of conviction of any such assessor for s violation of the provisions of this sec tion shall of itself work a forfeiture of his office. (Members of board not to accept pass or gratuity.) flection 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 of this section shall be deemed guilty of a misdemeanor, and 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.) flection 38. Every railroad company, union station and depot company, and electric railway company doing business as suoh within this state, and every heat, light, power, water, gas, and electric company doing business as such, as one system, partly within this state and partly without, or so doing business in more than one county of the state, shall establish and maintain at some fixed point within the state a principal office, and shall maintain thereat a secretary or managing agent. (Terms person, company, corporation, how construed.) Section 39. The terms person, com pany, corporation, or association, whenever nsed in this act, shall apply to snd be construed to refer reepective- ly 1o any person, firm, joint stock corn- par y, association, syndicate, copart nership, or corporation engaged in enr- rving on any business, the property of which is subject to taxation under tliis act. Traina fa r Albany. Ne. 5— Leevet Corvallls......... ........ .......... . 3:30 A M Arrivee Albany................................... 7:10 A M No. » — Icavee C o r v e lli«........................... 1:30 P M Arrlraa ni A lb an y............................ 2:10 P M So. 1— Leeves C orva llls............................... 0:00 P M Arrivas et Albany ............................. 4:40 P M so. 11— Leavdk Corvallls ............................ 11:00 A M Arriva# at A lb a n y ............................ 11.43 A M 'o . 13— O a ve« Albany ^ ............................1 2 :* P M Arrivas at C orva llls.......................... 1:83 P M A ll oi tbe above connect wtth Southern Pa cific Company traina, both a i Albany and Cor- valili, ae w «U as train ' ' for Detroit, g iv in g di- rw port and ( adjacent beaches. reel servies to Newport s w ell ae Breitenbus i Hot 8; iprlnga. For lurthar Inform ation apply to J. C. M AVO, t«en. Paaa. Agt. B H BOLES, Agent, Albany. T H « m r ■ I UH - o * j C J; m SSub. n i i i f n i r 5* 5® w Q « (T o be continued next w eek) T w E g ia A t ie « . "T h ere foes another of those automo b iles Gee! H o w It smells!., B u t why doesn’t It make the regular chug chug sound T” "B ecau se It runs by electricity." U does.”— Chicago T rib- __________ A F ia ta «a. •N lira, Kawler— How do you like your girl 7 Mrs. Hom er— She’s s jewel. B u t she Isn’t a so w girl. W e ’re had her nearly a ’ SFJffiiSj
