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.