Condon globe., January 18, 1907, Image 7

Proposed Oregon Tax Law
(Continued Irs ImI weal)
(Repealing rlauM.)
Section 40. Thai section HOBO,
3051, 813, 8063, and 8054 of the
Code and Statute of Oregon, nmpllrd
a ml annotated by Hon. Charlr II, 111
linger and William W. Cotton, ami all
act and part of acta In conflict here
with, l and tha same hereby art re
pealed: Provided, tliat nothing In this
act contained shall affect tha
itient of proiierty upon tha hail of
ownership ami valuation thereof tiptin
the first day of March, J(M)7, at the
hour of 1 o'clock a. m. ; but tha sec
tion, act and part of acta her by re
pealed ihall remain In full force and
'fleet for the purpose of effecting the
anuewmcnt according to law upon the
lewis of ownership and valuation there
of March 1, 1U07, at the hour of 1
o'clock a. m.
(Hoard not to mini until after assess
ment for 1(7.)
Section 41. Nothing In thla act con
tained ehall reuire or authorite the
eutlil trd to awn proiertr herein tie
ecrihed iiion tha Inula of owrrrattip
thereof on the find day of March, 11107,
al the hour of I o'clock a. m., but the
flrl aaomciit of such property made
ly Mid hoard iihall he upon the haul
f ownership at inch ditto after March
1, lwi7, al 1 o'clock a. m., a now or
hereafter may tie prnvded by the gen
eral law of the date.
A MIX.
lor an art to create anil define the duties
end ltn of I he board nl eooellaatlon In
iko several counties of thia Matet and to
Crovltle lor III equalisation antl correction
f MUl board of cnualiraiion of the iiwu
own roll returned by the county aeaceeora
in the several counties, anil tha ases.
ntrnl of property emitted from said foil,
and for anneals from Hid hoard to the cir-
cult court, and the manner of taking and
tltapoeing of tha aama, and prescribing tha
jurisdiction of the circuit court on such an.
rale; and repealing sertiims sft?a. gnso,
goal, and insa of tha loilee and Statutes
el ftregun, complied and annotated by Hon.
( hatlea B ncltmgee and William W. Cotton;
and repealing section Boat of tha Mid
i odea and Slatulea of Oreeon aa reenacted
be aecllnn I of an act approved Itecember
14. IMS. being l.ae of Special Session.
lenj, page 4 at se.uilr'. and rcneeling an
much of section snao of tha aaid (mice and
Statutes ot Oregon aa la In conflict elth
thia art: and rrpee'ing alt acta and pacta
of acta in conflict herewith.
lie It enacted by the people of the
elate of Oregon:
(Board of equalisation -How con it i
tutod Ihitic of board.)
flection 1. The county judge, county
clerk, county commissioner, and aa
eecuorofthe several counties of. thla
etate ehall coiiHtittite a board of equali
sation to examine and correct the aa
ecenment roll returned liy tlie assessors
In their aeveral counties, and to in
arcane or reduce the valuation of the
property therein assessed, ao that the
dime ehall he full cash value thereof,
and to asses omitted taxable property,
In the manner hereinafter provided.
The board Khali meet at the court house
In the several countlea on the first
Monday of (Molier in each year, and the
county clerk shall lay before the board
the assessment roll returned by the
assessor. The county Judge ehall, if
prcacnt, be chairman of such board,
and the county clerk ehall, if present,
lie clerk thereof. Three member of
euch board ehall constitute a quorum
thereof.
(Qualification of member of board.)
flection 2. Before proceeding to the
eqiutlixatlon of such rolla the eeveral
memliera of the board ahull each take and
subscribe to an oath, to be adminintered
by a member of uch board, and to be
filed with the county clerk, to faithfully
and honeatly examine, correct, and
equalize at full cah value eaid aiweea
ment roll and all property o returned
hy euch aM.viwor.
(Correction required to be made
Omitted property.)
flection 3. It It ehall appear to euch
bnurd ot equalization tliut there are
any hind or lot or other property
aHrnxricd twice, or Incorrectly attMeaited
aa to deacription or quantity, and In
the name of a person or peraona not
the owner thereof, or ameaaed under or
lvcyond the actual full caah value there
of, eaiil board may make proper corree
tiona of the aame. If it ahull appear
to auch bonrd that uny lands, lota, or
other proorty ai'i'eic'Rble by the aa.eea
or re not ariHCHNnd, such board ahall
aaaeaa the name at the full cash value
thereof.
XIncreaae In asseasment Notice Pe
titions for reduction.)
flection 4. Said board of equaliza
tion thalhnot increaae the valuation of
any property on auch aaaeaament roll,
aa provided in the preceding apction,
without giving to the person in whose
nuiiio it ia asHOriaed at leaat three days'
notice to appear and ehow cause, if any
he Iiiin, why the valuation of hia aaseaa
able property! or some part thereof, to
be rpecilled in auch notice, ehH not be
increased: Provided, that auch notice
alia 1 1 not be necessary U the person
appear voluntarily before said hoard,
and be there personally not i 11 oil by a
member thereof that hi property, or
tome Bpecifled part thereof, is, in the
opinion of the board, assessed below
Its actual value: And provided fur
ther, that such notios shall, not be ne
cessary in event tle board deem it ne
cessary to increase the valuation of all
ai
property upon such roll, in a certain
proixtrlton, In order that tha valuation
of tha property generally upon tha roll
hall t IU full eaah value, aa by Uw
requited. Petition or application for
the reduction of a particular aaweoanient
hall lie made In writing, verified by
in out li of the applicant or hi attor
ney, and lie filed with tha board during
the find week It la by law required to
lie In aeaiion, and any petition or ap
plication not to mule, verified, and
II led ehall not b eonaidered or acted
uixiii by tha board.
(Hittinga of board.)
flection 6. Paid board of equaliza
tion shall continue It eeeaion from
day to dy, exclusive of Sunday and
legal holiilay, until the examination
and correction and equalization 'of the
wwmirnt roll ahall be completed;
nut it ahall oomplrU laid examination,
coreetlon and equalization within one
month from the time it I by law re
quired to meet, and, unlet sooner com
pleted, at the expiration of one month
from the time the board ia herein re
quired to meet, the examination, cor
rection, and equalization ot aaid aKctv
nwnt roll ahull be deemed to be com
plete. (Record of proceeding of board.)
flection 6. Corrections, additions to,
or change In the an id roll ahall be
entered In a column therein headed
anlolantially "Aa Kqualixed by the
County Hoard," and the entrlea In such
column shall lie the record ot the ac
tion of said board. The meeting, qual
ification, sitting, and adjournment of
said board ahall be recorded In the
journal of the county court.
(Return of corrected and equalized
roll.)
flection 7. Pitch asseaement rolls,
when so examined, corrected, and
equalized by auch board, aliall be re
turned to the county clerk.
(Appeal to circuit court.)
flection 8. Any person who shall
have petitioned for the reduction of a
particular awtoasinent, or whe aNHiiut-
meiit hna been increased by the board
of equalisation, who shall be aggrieved
by the action of such hoard, may ap
peal therefrom to the circuit court of
the county. The arpial shall be taken
and perfected in the following manner,
ami not otherwise:
1. The party desiring the appeal
from the action of such b rd of equal
ization may cause a notice, to be signed
by himself or attorney, to be filed with
the county clrik of the county within
five days, excluding Sunday, from the
time the aaacaaiiient roll ia returned to
the county clerk by the board of equal
izatlon.
2. Within five days of the giving of
such notice the appellant shall file with
the clerk of the circuit court a trans
cript oft ho petition for reduction of
aascHsmcnt, or so much of the record of
the board ot equalization as may be
necessary to intelligently present the
questions to be decided by the circuit
court, together with a copy of the order
or action taken by the board of equal
izntion, the notice of appeal and re
cord of the filing thereof, thereafter
the circuit court shall have jurisdiction
of the matter, but not otherwise.
The appeal shall be heard and de
termined by the circuit court In a aunt'
mary manner, and shall be determined
as an equitable cause, hither the up
pcllant or the county as appellee shall
be entitled to the compulsory attend
ance of witnesses and to the production
of book and papers. If, upon hearing,
the court find the amount at which the
property was finally asscsaed by the
board of equalization is it actual full
cash value, and the assessment was
made fairly and in good faith, It shall
approve such assessment; but it It finds
that the assessment was made at a
greater or lens sum than the market
value of the property, or if the same
was not fmrly or In good faith made, it
shall set aside such assessment and ue
termine such value, and a certified copy
of the order or judgment of the circuit
court shall be sulhclcnt warrant for the
levying and collecting ot taxes against
such property, and upon auch valua
tion so determined. No proceedings
for the levying or collection of taxes
against any property ahall be stayed bv
the reason of the taking or pendency of
the appeal from the board of equalize.
t lop ; but in event the assessment is
decreased by the court on appeal the
tax cool lector ehall refund to the
person paying taxes on such prop
erty any excessive amount of taxei col
lected, and in event the aNsessment is
increased by the court on appeal the
property shall be liable for the den
ciency on the amount of such Increased
valuation. The provisions of law gov
eruing coHts and disbursements on ap
peal shall be applicable hereto.
(Repealing clause.)
Bection 9. That sections 3079, 3080,
3081, and 8083 of the Codes and Stat
utos of Oregon, compiled and annotated
by Hon. Charles B. Bellinger and
William W. Cotton, be and the same
hereby are repealed ; and that section
3082 of the said Codos and fltatutes of
Oregon, compiled and annotated by
Hon'. Charle B. Bellinger and William
W. Cotton, as reenacted by section 3 of
an act approved December 24, 100S, be
ing found In tha Laws of tha flpecla.
Heaalon of 1903, page 4 et sequltur, ba
and the aama hereby la repealed ; ana
Utat so much of sent Ion 3000 of tha
Code and flUtutea of Oregon, aa com
piled and annotated by Hon. Charles) B.
Bellinger and William W. Cotton, as
la In conflict herewith be repealed; and
that all acta and part of acta In conflict
herewith be and the same hereby ar
repealed.
(Thrra bcln no nama apparent any thla
act aliould ni o into affect immediately after
Ita takin affect aa by Uw provided, no aav
Ing elauoc ia Inaerled exempting aaaracmcnt
for Uw current year, ate, from lie elect.)
A BILL.
Foe aa ad to provide a mora efficient ayateai
for the levy and collection of taunt, and
providing penaltie foe tha violation of tha
proviaiona of thia act: and to repeal chip
tere a, . and T oi title XXX of the
Codea and btatutea of Oregon, compiled
and annotated by lion. Charlee B. Bellinger
and William VV. Cotton; and aectiona 4,
a, . T, (, . 10, 11, and I i of an act ap
proved December ta. laoi, and found upon
page 4 at aeuultur of tha Oneral Laea of
the Special Seaalon of Idol: and an art
entitled "An act to amend eection aia of
Hallinger and C otton's Annotated Codre and
Statutea of Oregon," approved Prbruary It.
IM; and an act entitled "An act to amend
an act entitled 'An net to amend eection
nag of llellingrr and Cotton'a Annotated
Codee and Sla Intra of Oregon,' approved
Kehruary If, lixiz, and lo drclare an emer
gency," approved Iteeemlier 14, IIHH; and
chaptere 7, tl. 14. IU, 1M, and ISI of
the ifcnerel uwl ot uregon. itnia; ana an
act Sled in the office of the Secretary of
Stale December t4, long, entitled "An act
to amend eection JIM of Bellinger and
( otton'a Annotated Codea and Stalutea of
Oregon"! and an act entitled "An act to
amend eection soul of the Codre and
Ftattitea of Oregon, aa Annotated by
Charlra D. nellinrrr and William W. Cot
ton, and giving the apportionment of rev
enuea for the ante among the arveral coon
Ilea and denning the mrlhod of proceeding
In making the etat apportionment." ap
proved I'chruary 14, lv"3; and all othre
acta and parte of acta amrnditoey of any
of the acta and aectiona above eel forth,
and all acts and parte of act in conflict
herewith.
He It enacted by the people of the
atate of Oregon:
'(Of the Levy ot Taxes.)
(Estimate for county purpnees, appor
tionment and state and school tax.)
Section 1 . The county court of ea-h
county shall, at ita term in January in
each year, estimate the amount of
money to te rained in Its county tor
county purpotieii, and apportion sucn
amount, together with the smotini oi
tate anil school tax, and other taxes re
quired to be raised in it county and
such other taxes as it may in it discre
tion a authorized by law determine
ahall be raised, according to the valua
tion of the taxable property In the
county for the year, and such determ
ination shall lie entered in its records.
in. a C. Comp., eection 4, without
change, eecent to make proviaion for other
laara require.! to ba raiaed, and taxea hich
it mav, in ita discretion, aa authorised by
law, determine ahall be raiaed.)
(Levy of tax by county court.)
flection 2. For the purpose of rais
ing revenues for county purposes, the
county court for each county in the
state sliall, in ita January term in each
year, levy a tax upon all taxable prop
erty in Ita county, which tax thull be
ullicient In ita amount to defray the
expenses of the county.
(B a C. Comp., eection " aa reenacted
by Lawa. Special Sreeion. 1IMI.1, page . ex
cept to atrike out "or board of county com
mitaionere," aa the functiona of that body
are caw by taw exerciacd by the county court.
The earne change ie made in other aectiona
carried into thia act. but will not be specially
noted.)
(Levy of other required or permissible
levies by county ' court at January
term.)
flection 3. The county court shall,
at Its January term In each year, levy
any other taxea which by law the
county or county court or lxrd of
county commissioners is required to
levy, and any other taxes which it may
determine to levy and which by law it
is permitted to levy.
(New; but eeema to be neceaaary to provide
time for levy of special county taxes.)
(County clerk to be notified of rate of
levy.)
Section 4. It shall be the duty of
every school district, and each Incor
porated town and city, antl of each pub
lic corporation authorized to levy a tax,
to notify, In writing, the county clerk
of the county within which the school
district, town, city, or public corpora
tion ia situated, of the rate per cent of
the tax levy made by it, on or before
the flret day of January of each year,
which notice shall lie kept on file by
the several county cleiks, and remain a
part of the records of the ollice.
(No change from B. & C. Comp.. eection
arms, aa finally amended by Laws of Special
Scaaion, 1 BOS, page SS ; eection 1 of Lawn nf
WMI, chapter 7, except the proviso (which
was temporary in nature and the occasion for
which haa passed by lapae of time) haa been
omitted.)
(Tax levies to be in even mills or In
even tenths of mills.)
Section 5. All counties, cities,
school districts, and other corporations
which are vested with the power of
levying taxes, shall make their total
levy terminate with even mill or mills,
or in fractions of one-tenth of one mill.
(Laws 1905, chapter 1ST, section 1, no
change.)
(To be continued next week)
According to the Massacntisstts bu
reau ot statistics, there are 3,459 law
yer ia that State, 5,4!7 phyalciani and
urgeons, and 3,737 clergymen.
Comfort In That.
Jimmy Ain't yer vaccination healed
up yet?
Tommy Naw.
Jimmy Gee I Don't It make yer feel
bad?
Tommy Naw 1 The doctor told mora
I mustn't take a bath till It's all healed
up. Philadelphia Press-
IN THE NATIONAL HALLS OF CONGRESS
Friday, Jan II.
Washington, Jan. 11. The senate
today without division paaned the Mo
Cumber service pension bill. The bill
wsa o amended aa to make it applica
ble to the survivors of the Mexican as
well aa the Civil war and to prohibit
the payment of fee to pension attor
neys. Considerable time waa also given to
the 8 moot case, aeveral senator speak
ing In favor of the Utah mad retaining
hia aeat .
Washington, Jan. 11, The bouse to
day adjourned till Monday after break
ing all records so far aa pension legis
lation ia concerned. Hlx hundred and
twenty-eight private pension bill were
pastied In 1 hour and 35 minutes.
Thursday, January 10.
Washington, Jan. 10. By a vote of
70 to 1 the senate today passed a bill
providing that railway employe en
gaged in handling train ahall not work
more than 10 consecutive, hours which
period la to be followed by ten hours
on duty. The one negative vote was
cast liy Senator Fettua.
Thla result wa reached after an en
tire day spent In considering the sub
ject. The parliamentary situation waa
confused during the entire time, caused
by the 40 pending amendments and the
three sulwtiUite fur the original bill,
all of which hod to be disposed of.
The bill making appropriations for
the legislative, executive and judicial
expenses of the government, wsa re
ported to the senate today. It carries
$110,865,834, a net Increase of $225,450
over the amount as passed by the
house.
AH propositions for raising the sal
aries of members of congress and mem
bers of the cabinet, including the pro
visions inserted by the house increasing
the pay of cabinet members, the vice
president and speaker of the house to
112,000 a year, were rejected. It is
expected an amendment will be offered
on the floor of the senate to reatt re
these items.
Washington, Jan. 10. Late this af
ternoon, Mr. Gaines, of Tennessee, and
Mr. Mahon, of Pennsylvania, were only
prevented from meeting in a personal
encounter by the intervention of mem
bers on the floor of the house. Mr.
Gaines was making a speech on his bill
to "dock" members' pay for absence
from the house and was being twitted
by both sides of the chamber to his evi
dent embarrassment. During his speech
he charged Mr. Mahon with being ab
sent from the house 05 per cent of the
time. Mahon Immediately jumped to
his feet, declaring the statement a lie.
The two senators started for each other,
but were pulled apart before any dam
age was done.
The army canteen was again today
under discussion In the house. While
the army appropriation bill was up
Representative Morrell, of Pennsyl
vania, intimated that he would like to
attach a paragraph doing away with the
anti-canteen law, in line with a bill he
had introduced in the first session of
the 5 llth congress.
Mr. Hull, of Iowa, in charge of the
bill, stated that the paragraph would
be new legislation and that a point of
order would therefore lie against it.
He stated, however, that the testimony
of the army officers was almost uniform
to the effect that the canteen was a
good temperance measure and tliat its
abolition had resulted in desertions and
a greater degree of drunkenness.
While the army appropriation bill
was under consideration in the house
today an amendment was dopted appro
priating $250,000 for the construction
and maintenance of military and post
roads and trails in Alaska, to be ex
pended under the direction of the board
of road commissioners.
The army appropriation bill, with
sundry amendments, was passed by the
house, and the fortifications appropria
tion bill was taken up, four hours being
given to general debute.
Wednesday, Jan, 9.
' Washington, Jan. 9. The senate to
day debated Ia Follette's bill limiting
working time of railroad employes.
A tentative understanding was reach
ed that a vote on the general service
pension bill will be taken next Friday.
The Brownsville matter was postpon
ed because Tillman, who is indisposed,
desired to address the senate on the
subject.
Washington, Jan. 9. By a vote of
27 to 50 the house in committee of the
whole today, having the army appro-
Fence Order Bears Fruit.
Washington, Jan. 9. President
Roosevelt's order compelling removal
cf all fences from public land has al
ready borne fruit. Senator Burkett, of
Nebraska, has introduced a bill autho
rizing the leasing of all public grazing
land under the direction bt the secre
tary of agriculture, holders of least s to
have the privilege of fencing land so
obtained. The bill places no restric
tion on the amount of land that mny be
leased by any individual or company,
but gives the preference right to home
steaders and settlers.
priation bill under consideration, refus
ed to strike out an item of 11,000,000
lor the purpose of paring the expenses
of reginivnui, battalion, squadron and
batteries of tha organized militia, to
participate In such brigade or division
encampment a may be taUbliahed for
the field instruction of the troops of the
regular army.
During the discussion of tha army
appropriation bill today, Representa
tive Kalin, of California, declared the
absence of the canteen was responsible
for the unusual number of desertion
durinfg the past year.
Tuesday, January 8.
Washington, Jan. 8. Practically all
of today was given over by the senate
leaders of both parties to an effort to
bring harmony between opposing views
concerning the proposed investigation
of the affray at Brownsville, Tex.
What amounts to an agreement be
tween Senators Foraker and Lodge bas
been attained by their friends, but in
asmuch as it was decided not to present
tha compromise until all of the sena
tor desiring to do so had made speech
es on the subject of the dismissal of the
negro troops, it is not absolutely cer
tain that the peace plans will not be
upset.
The compromise is not greatly differ
ent from the resolution presented by
Lodge and a similar resolution which
Foraker had Intended to offer as a sub
stitute for hi original resolution. It
provides for the investigation by the
senate committee on military affairs of
tha affray at Brownsville, and to this
are to be added provisions that a sub
committee be sent to Browneville, and
tliat the expenses of the Investigation
be paid out of the contingent fund of
tha senate. Sufjh a resolution v ould
ignore the constitutional and legal ques
tions that have been debated for several
days.
Washington, Jan. 8. The house
immediately after the approval ot the
journal today began the consideration
of the military appropriation bill.
Chairman Hull began delate by a com
prehensive statement of the contents of
the army budget, which carries $2,500,
000 more than last year.
Other speeches were made by Slay
den, of Texas, on his bill to discontinue
the enlistment ot negroes in the army
of the United States; by Zenor, of In
diana, against the ship subsidy bill and
by Gaines, of Tennessee, who spoke in
commemoration of the ninety-second
anniversary of the battle of New Or
leans. Monday, January 7.
Washington, Jan. 7. President
Roosevelt's dismissal ot the negro
troops was again the subject of conten
tion in the senate today, and indica
tions point to a protracted debate be
fore any of the pending resolutions on
the subject are voted on. Lodge devel
oped a new phase of the question by
presenting a resolution providing for
an investigation of the "affray" at
Brownsville and, by silence, conceding
the authority of the president to take
the action he did. Foraker accepted
Culberson's amendment authorizing the
committee to visit Brownsville if it
desired. - His resolution was supported
by Lodge in an address and opposed by
Foraker, who followed, and Bpoke until
5:30 o'clock, giving notice then that he
would conclude tomorrow.
Washington, Jan. 7. The house to
day passed a bill providing for judicial
review of the orders excluding persons
from the use of the United States mail
facilities after a debate lasting most of
the day.
In presenting reasons why the bill
should pass, Crumpacker, of Indiana,
its author, said the power given to the
postmaster general under the statutes
to issue fraud orders was not at all an
administrative discretion. It rather
partook of the nature of a police power
for the regulation of the morals of the s
people of the country. Crumpacker
contended tliat the whole fraud order
law was an unusual proceeding in that,
if it had been confined to institutions
and practices that were essentially
fraudulent or were inherently bad and
criminal, such as green goods concerns
lotteries and the like, as originally con
templated by congress, there would be
no complaint against it.
Increase Ministers Salaries
Washington-, Jan. 10. The bouse
committee on foreign affairs completed
discussion on the diplomatic and con
sular appropriation bill and will report
a measure carrying $3,138,477 for the
foreign service.
Let Them Go Away to Gat Warm
Washington, Jan. 9. In view of the
fact that many homestead settlers sro
said to be freezing in North Dakota and
the rules of the department of the In
terior provide In many cases that resi
dence of the settlers shall be continuous,
Senator Hansbrough has prepared a
resolution permitting the settlers leave
of absence for three months to extend
over the winter period, which absence
shall not interfere with their entry
rights. All homesteaders affected by
these conditions are tomakejapplioition
by affidavit.