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About Condon globe. (Condon, Gilliam Co., Or.) 189?-1919 | View Entire Issue (Feb. 1, 1907)
Proposed Oregon Tax Law (Continue! from laal ) Tax collector to make weekly state mentsTo keep fund separata.) Section 10. It shall be tha duty of the tax collector to make a statement on the last buslntw day ol each wk ol the exact iimounti ol the cash and county order by him collected for taxes unci penalties and Internet, and what nnmnnta thereof are to m credited to the several fund for which they are re spectively collected, one of which state intuits rhull be filed with the county clerk and one furnished to the school district, town, Pity, port, or other mu l)lctMit talxng agency for which exh of iich amount are o paid In, and one of which statement he that! retain on 11 lo In hi office: and shall exhibit to the county clerk for examination and roniiarinn hi collection register and hi xt nb book containing copies of the receipt by him given for the tax no tvllrcted. The tax eoUctor shall keep the money received by him In r pa rate fund, anl shall pay the name over to the several school districts, town, emeu, iiort. or other municipal taxing dis trict or agenrlc entitled thereto, pon j tlenmml made by them, paying them the amount thereof to which tliey are reepeetlvcly entitled, Inking their re ceipt therefor: 1'rovlded, special road fund" tliall lie retained In the hand of the county treasurer, and expended by Mm upon the warrant of the County clerk a by law provided. (Sunereeoes B, k C. Cnm., section eareit tint tan lines, ohirh are InrllKled In the preceding section I ol thia act), merely thanning lo mliiiin to tlx plan of nuking the c.miily treasurer the ta collector. Por tion to enrate l"nt ie taken Irom II. 1 , Cnnip., lion 1101, ml.lina none and other agcnrlre. Tlie proviso hi In analogy Is U ui IIMl, nam . section 74.) (Applying money collected for one ob ject to another I'enalty.) Section 20. When any money shall have been collected or received by any officer for any distinct and specified ol jeet, no portion of them shall lie paid or applied to any other object or pur pose without due authority, but (hall lie kept a separate fund for auch speci fied object ; end any ofllcer fulling to comply with the provision of thU ec (ton shall be liable to a fine not exceed ing f 5(H), or to Imprisonment In the county jail not exceeding six month. III. C. Corns., section IIM, no change.) (Tax collector to receive and receipt for money and county order Collected I'enalty.) Section 21 . The tax collector ihall receive and receipt for all money and .utility order collected by him for taxe In the manner prrw-rilicd in the follow ing ection hereof, and any tax collector failing to comply with any of the pro visions of the following section nhail be deemed guilty of a misdemeanor, and upon conviction thereof "hall be fined in a num not let than $100 nor more than 11,000, and the coin t before whom wilil lax collector U tried (hall declare hi olllce a treasurer and tax collector vacant for the remainder of hi term. (11. a C. Comp., section 10, no chin ) (Tax collector' record of tax collections.) Hectlon 22. The tax collector ehall receive and receipt for all money and county order collected by him for taxe, and shall note on the tax roll against the property paid on, In column pro vided therefor, the date of each payment and number of receipt. He shall keep euch (tub receipt book, in which shall lie kept by him a copy of each and every receipt by him issued, and such receipt and stulis shall be arranged and num liered consecutively for each year, and ehall show exactly the amount paid in cash and the amount paid in county orders, and shall show the place and dute of collection, the purpose for which and the property on which the taxes were paid; hut the matter shown upon the tax roll may be omitted from the stub if it contain a reference to the . - .1 ..a .1. - . volume, pave ami line oi we lax roti . wherein such matter are set forth. Such stub or copies of the receipt is- aued by the tax collector shall also in every case contain the postofllee or resi dence address ot the taxpayer, which nmy be ascertained at the time of the payment of the tax and then entered on tho itub or copy of the receipt re tained by the tax collector. Ho tax collector shall receive a larger amount in county orders from any person for tuxes than the amount of such person' county taxe for the year or year for which the payment is made, It shall be the duty of the tax collector to note upon each receipt and copy thereof the number and amount ot each county or dor he shall receive, the amount of the taxes for which such receipt shall be given, and also to write the date of the receipt upon the back of each county order paid in for taxes, and at the same time write or stump across the face thereof "Received for Taxes," and no county order shall draw any interest after such date. He shall keep, as a part of the records of his office, a collec tion register, in which he shall make proper entries, showing the various amount collected by him, the amount thereof collected for each and every Sep arate fund, the year in which the tax so collected became due, and the num' bers and dates of the respecUve receipts . . . (K. t C. Comp., section sios, aa amenaca by Laws of ltmi, chapter el.) (Iouble assessment and other error tax collector may Coirect.) Section 23. Whenever the tax col- lector discover that any property ha been aw eased more than once tor the same year, he (ball collect only the tax Justly due thereon, and shall make re turn to the county court of the balance a double assessment, and shall be properly credited therefor; and when ever, at any stage In the collection of taxes., the ofllcer having charge o! the rolls ahall discover error or omissions of any kind therein he may properly correct the same to Conform to the facta In whatever manner may b necessary to make such assessment, tax, or other proceeding whatsoever regular and valid, such correction to lie made in red ink, or otherwise distinguished, and to be signed with the initial of the ofllcer making the same and the date of such or red ion. (I). 4 C. Comp., Mcilon tins.) (Omitted property Assessment.) Section 24. Whenever, after the return ot the assessment roll to the county clerk by the board ot equalixa- j tion, the officer having the ptselon of the roll rhsll discover or receive credible Information, or If he ha rea- on to believe that any real or personal property has, from any cause, teen omitted, in whole or In part, in the assessment of any year or number of year not exceeding two year prior to the last roll so equaiixea ana re turned, or from the asaessment roll or the tax roll, he shall proceed to correct the assess men t or tax roll in hi band, and add ueh property thereto, with the proper valuation, and charge such proiierty and the owner thcreoi wiin tiie proper amount of taxe thereon at the rate which the said property would have been taxed bad it been properly upon the tax roll for the year or year a to which it wu omitted; to enable which ofllcer o to do he i hereby in vested with all of the powers of the assessor, board of equalization, and county clerk under the laws in force during auch years and thereafter. Hut lfore making such correction or addi tion, it the person claiming to own said property, or occupying It or in posses sion thereof, resides In the county and I not present, such ofllcer shal 1 gi ve such person notice in writing ol his inten tion to add uch property to the aes ment or tax roll, describing it in gen eral terms, and requiring euch person to appear before him at hi office at a specified time, within five day after giving such notice, and to show cause, If any, why uch property should not be ad'ded to the assessment and tax roll; and if the party o notified doe not ap pear, or if he appear and fall to show any good and sufficient cause why such assessment shall not be "made, tbe ame shall be made, and the officer making the correction or addition shall file in his oflice a statement of the facta or evidence on which he made such correction. The notice in this section provided may be given and served in the same manner and by the same person competent to serve sub poenas. Appeal may be taken from the action of the ofllcer in making the correction or addition by the person ag grieved within ten day after tbe action of such ofllcer is taken, by giving notice to such ofllcer and otherwise proceeding in the manner provided for appeal from the board of equalixatioa. (New; see not to stction 15.) (Duty of officer having possession of roll Proceeding on failure to act.) Section 25. Whenever any officer described in the preceding section shall discover credible information, or have reason to believe that real or personal property ha from any cause been omit ted, in whole or in part, from assess ment for taxation for the years specified in the preceding section, or such credi ble information shall be furnished to such orllcer, it ahall be the duty of the ofllcer having possession of said assess ment or tax roll to take the steps pro vided for in the preceding section to place such omitted property on the assessment or tax roll. If auch officer shall fail or refuse on the discovery by himself, or on credible information be' ing furnished him by another person, that property has been omitted from taxation, the state, on the relation of any state officer or of any taxpayer of the county in which auch failure or re fusal occurs, shall have the right to proceed against such ofllcer in any court of competent jurisdiction by man' damus to compel such officer to comply with the provisions of the proceeding section. In the trial of such a suit the question of what constitutes credible information as herein mentioned shall be a question of fact to be determined by the court trying the case in the same manner other issues of fact are determined. If judgment shall be ren dered to the effect that credible infor mation has been discovered by or fur nished to such officer, or that he ha reason to believe that property has been omitted from taxation, it shall then be the duty of euch officer to forthwith place such omitted property on the as SPSHinent and tax roll in accordance with the provisions of thia and the pre ecding and offlcer ibJ liable for all costs of such mandamus i suit, and tor a reasonable attorney's fee fer relator' attorney, which shall be taxed a part of the costs of such suit in all case where judgment I rendered against such officer: 1'rovlded, bow ever, that in case proceodlnx are Insti tuted hereunder on the relation of any private citixen, such relator shall give bond to the satisfaction of the court to pay all costs which may be recovered against him. (B, C. Cnmp., section till. prorlnVd for the MM'Mmvnt. by th sheriff, ol otuprrty which htd been omitted from tits current roll or lbs preceding resr's roll. 1'hs two etflinnt last snovs provide tor the sn'iiuon si omitted property lor the current and two preceding ver, by sny officer having prHuwMlon of the roll, upon notice to the taxpayer II rraiJent anil If not prevent, i'roviaion ia made for as pral aa from saaeeamenta corrected by the board ol equalieatton. (Sec the act as to the board ol equalisation recommended by thia re port. The provisions lor appeal and notice obviate tbe constitutional objections which may be urged against tl. A C, (.omp., section Sill, at leaet aa lar aa residrnta and those having notice are concerned. be 164 Ind. lvo; al firmed 11 U, . SO. The twe sections arc modeled, alter Indiana.) (Time lor payment ol taxes Penalty Interest Rebate.) Section 26. Taxe legally levied and charged In any year may be paid on or before the first Monday of April follow ing, and if not so paid they shall be come delinquent; Provided, however, that If one half of the taxes against any particular parcel of real properly, or the taxe on personal property charged against any Individual, be paid on or before the said first Monday of April, then the time (or the payment ot the remainder of tiich tax may be extend ed to and including the first Monday of October next following, but if the re maining one half of auch tax be not iald on or before the first Monday of Octolier then such remaining half nhail be delinquent, and, beside the pen alty, interest thereon shall be charged ami collected at the rate) of twelve per centum per annum from the first lion day ot April preceding; and upon all delinquent taxes there shall be collect ed from the taxpayer of such taxes, for the benefit of the county, ten per centum a a penalty, and for the bene fit ot the county or other corporation which (hall have an Interest in any por tion ot such taxe interest at the rate of twelve per centum per annum on such taxe from the day on which they be come delinquent until their payment: Provided further, that there shall be an allowance ot three per centum rebate upon any tax paid on any separate par cel of real projierty, or upon the per sonal property charged to any Individ' ual a aforesaid, on or before the nf. teenth day ot March next prior to the date when auch tax would become de linquent if not paid. (B, e C. Comp., section Bio, as change.) (Personal property tax, levy and rale Personalty tax charged to realty.) Section 27. On or immediately after the first Monday of May in each year the tax collector ahall proceed to collect all taxes levied In hi county upon pet sonal property, ol which one ball was not paid as hereinbefore provided on or before the first Monday of April, to gether with the penalty -and Interest. He shall levy upon sullic'ent goods and chattel belonging to the persson or cor poration charged with auch taxes, if the same can be found in the county, by taking them into hi possession, to pay such delinquent taxes, together with In' terest, accruing interest, penalties and other lawful charges; and shall imme diately advertise such goods and chat tels for sale by posting written or print' ed notices of the time and place of sale In three public places in bis county not less than ten days prior to such sale, and if such taxes, interest, and penal ties shall not be paid before the time appointed tor euch sale tbe tax collect or shall proceed to sell such property at public vendue, or so much thereof as shall be sufficient to pay such taxes, in terest, and penalties and shall deliver to the purchasers thereof at such sale the property so sold to them respective ly, and such sale ehall be absolute; and the tax collector shall proceed in like manner, on and after the first Monday in November, to collect the residue of taxes charged against per sonal property remaining delinquent on hi roll. In like manner he shall levy upon and sell the goods and chattel of any person or persons removing from the county without paying all taxes charged against them. Whenever after delinquency, in the opinion of the tax collector, it becomes necessary to charge the tax on personal property against real property in order that such personal property tax may be colle.-ted, such tax collector shall Belect for the purpose some particular tract or lota of real property owned by the person ow ing such personal property tax, and shall note upon the tax roll opposite such tract or lots the said tax on per sonal property, and said tax shall be a lien on such real property from and after the time the said tax on personal property is charged against the said real property, and shall be enforced in the same manner as other real estate tax loins. (R. & C. Comp.. section 8107. adding nra viaion for charging peraonal property taxes on real estate, which ts borrowed trom Washing- ton. Consolidates 3137.) B. & C. Comp., section (To be continued next week) 'V ' tJncls Abncr'a Idea. City Nephew t'nele Abuer, some of the city people accuse country ftlks nf eating with their hands. You dufl't eat with your hands, do you? Uncle Abner Wal, I should say not, my boy. I always make the hired men eat nut In the kitchen. IN THE NATIONAL HALLS OF CONGRESS MmrnKKKKKBUKHBtKUKBBBKattBSBSKiSS MBMssSafaejAaMWSMMtfMSHiSgSM Friday, January 25. I Washington. Jan. 25. Resolutions I to check naval officer from "lighting a late today pamed the compromise For fire under senators and representative 1 aker resolution authorizing the commit- to compel the enactment of the naval personnel bill at thi session" were pre sented in the senate today by Hale, and, after causing a snappy debate of short duration, went over for future consider ation. Hale's resolution cites the pres ident' order forbidding; government employes to "lobby," and directs an In quiry by the secretary of the navy to ascertain whether the order I being violated. The urgent deficiency appropriation bill, carrying 1279.000 as it came trom the house and authorizing by a senate amendment a loan of 11,000,000 to the Jamestown Exposition company, was pasted. The latter part of the day was devoted to the disposition of pension bills. Washington, Jan. 25. The house to day passed a number of bill of a local nature. Including 030 private pension bill. The agricultural appropriation bill was then taken up and. while it was under consideration, Kahn, of Cal ifornia, addressed the house on fire In surance companies and, their relation to the city of San Francisco, before and after the earthquake and fire. The question of the free distribution of gar den seed occupied the rest of the day. There was a general debate on the committee provision appropriating $238,000 for tbe purchase and testing ol new, rare and uncommon seeds. bulbs, tree, shrubs and vines, and omitting the usual appropriation for the purchase ol ordinary flower and t garden seea tor aistriDution. Thursday, January 24. Washington. Jan. 24. The session of the senate today was held entirely with reference to the death of Mr Alger. Dr. Edward Everett Hale de livered a special prayer, and after the reading of the journal of yesterday was completed Senator Burrows presented resolutions expressing regret and sorrow at the sudden death and providing for a special committee ol 12 senators to represent the senate at the funeral in this city and attend the body to De troit. The resolutions were agreed to, and on motion of Senator Burrows the senate at 12:17 adjourned as a further mark of respect. Washington, Jan. 24. The house today voted to abolish all the pension agencies throughout the country, 18 In number, and centralize the payment of pensions in the City of Washington. This action was taken on the pension appropriation bill after spirited opposi tion on the part of those having pen sion agencies in their states. The pension appropriation bill, car rylng $138,000,000 in round numbers, was passed. A message from the president was read relative to insurance, and at 3:30 o'clock, out of respect to the memory or uie late senator Alger, ol Michigan, the house adjourned. Wednesday, January 23 Washington, Jan. 23. The senate today accepted the propositi ion of the house of representatives to increase the salaries of senators, representatives and territorial delegates to $7,500 annually and those of the vice president, the speaker of the house and members of the president's cabinet to $12,000. This action was taken by a vote of 53 to 21 and followed a discussion ot near ly three hours. Senator Albert J. Beveridge, of Indi ana, addressing the senate today on his bill to prohibit the transportation in interstate commerce of the products of child labor, declared that the census shows that nearly 2,000,000 child- bread winners under 15 years of age are now at work. Washington, Jan. 23. The river and harbor appropriation bill, which was reported to the house today by the committee on rivers and harbors, car ries an appropriation aggregating $83, 466,188. Of this sum $34,601,612 is appropriated in cash, to be avai table between July 1, 1907, and July 1, 1908, and $48,834,256 is authorised for con tinuing contracts, no Urns limit being fixed as to when it shall be expended. The bill will probably not be consid ered by the house until next Monday. This bill is a record breaker in sine, exceeding by many millions the amount allowed for liver and harbor improve ments in any previous congress. Fight far Pension Agencies. Washington. Jan. 23 Renremnta. tive Dalzell, of Pennsylvania, stated today that he intends to organize a fight against the abolition of nine ot the 18 pension agencies of the United States. The house committee on appropriations nas reported a Din appropriating for only nine of the present agencies, and the members of the committm rlefan.l the action on the ground of economy. uaizeu says it would oe far more eco nomical to pay all pensions from Wash lngton, and will take the stand that all the present agencies should go, ' Tuesday, January 22. Washington. January 22. Theaen- tee on military affairs to investigate the facta of the affray at Brownsville on the night of August 13 and 14 last, without questioning "the legality or justice of any act of the preahlent in relation to or connected with that affray." This action came after the subject had been nnder consideration almost daily since tbe first day of the present session of congress, and every phase of the question had been dis cussed on all side. Washington. Jan. 22. The house to day pasaed the diplomatic consular ap propriation bill, which carries a total of 13,138,000, and the military academy appropriation bill, carrying 11,954,483. Ihiring the consideration of the diplo matic bill, speeches were made by Sher- ley of Kentucky, on the "treaty making power;" by Sladeu, of Texas, who urg ed a more liberal recognition of the South in the matter of diplomatic ap pointments, and by Lon r worth, of Ohio, who spoke in favor of tbe United States owning the residences of its foreign representatives. Cowing, of Iowa, madet he opening speech in epxlana- tlon of the measure. Monday, January 21. Washington, Jan. 21. A spectacular speech by Senator Tillman was the cbief feature of an exciting day in the senate. The South Carolina senator's effort was a reply to tbe recent criti cism of himself by Spooner. He began with a satirical picture of the senate as a minstrel show, which be later said was hi first and last attempt to be '.'funny," an attempt which at its con clusion brought a stinging denunciation from Carmack in resentment of allu sion to him. This was preceded by a serious reply from Spooner on the attitude taken by Tillman on the race problem, all final ly resulting in a session of nearly two hours behind closed doors. The secret session was followed by a brief open one, in which Tillman made a profufe apology to Carmack, to all senators whom he had brought into his "first essay in the line of humor," and finally to the entire senate. The Brownsville affair was the sub ject of controversy, and the day began with the announcement of a compro mise resolution, which brought Repub lican and Democratic senators together on the basis of ordering an Investiga tion of tbe facts of the affray without bringing into question the authority of the president to dismiss the negro troops. The resolution was submitted to and approved by the president at a conference yesterday. After the speeches and mutual apolo gies had been made, Foraker attempted to get a vote on his resolution. Ob jection was made and the matter will be taken up tomoriow. Washington, Jan. 21. The house to day pronounced unanimously in lavor of enlarging and making more efficient field and coast artillery by passing the bill for that purpose. An interesting political discussion grew out ot the passage of the so-called "political purity" bill, prohibiting cor porations from making money contri butions in connection with elections. A bill was passed authorizing the . secretary of Commerce and Labor to investigate and report upon the "in dustrial, social, moras, educational and physical condition of woman and child workers in the United States." . The measure has already passed the senate. After the passage of a number of bills under suspension of the rules, the house passed tbe District of Columbia appro priation bill. Abolish Free Seed Graft. Washington, Jan. 23 The house committee on agriculture today decided to recommend the discontinuance of free seed distribution by congress. Instead of appropriating the customary $250, 000 for this purpose, the committee will advise in the report upon tne agri cultural bill, which it is now prepar ing, that this sum of money be used for the purchase of rare seeds to be dis tributed by the department of Agricul ture. Alaska Indians for Chemawa Washington, Jan. 22. Senator Ful ton secured the adpotion of an amend ment to the Indian appropriation bill permitting the education of Alaska In dian children at the Chemawa Indian school. McCaakin to Be Major General. Washington, Jan. 23. It Is semi officially announced that Brigadier Gen eral William McCaskin, commanding the department of Texas, will be pro moted to the grade of major general on the statutory retirement April 14 next of Major General James F. Wade. The present understanding is that Colonel Charles B. Hall, Thirteenth infantry, in command of the infantry and cavalry school at Fort Leavenworth, Kas., will be appointed to the vacancy in the list of brigadier generals, which will occur early in March.