Image provided by: Morrow County Museum; Heppner, OR
About Lexington wheatfield. (Lexington, Or.) 1905-19?? | View Entire Issue (Nov. 29, 1906)
LEXINGTON WHEATFIELD S. A. THOMAS, Publisher LEXINGTON OREGON NEWS OFTHE WEEK In a Condensed Form for Our Busy Readers. A Resume of the Less Important but Not Less Interesting Events of the Past Week. China threatens a boycott ou Japan Harriman is reaching after all pub lic utilities in Chicago. Peary has arrived at Sydney, N. S., on the steamer Roosevelt. San Francisco is going ahead with plans for a world s fair in lvii. President Smith, of the Mormon church, has been fined for polygatmy It is said Piatt and Depew will re turn to the senate, defying public opin ion. The king of Greece while in Rome was slighted by the other Balkan states. Mayor Schmitz, of San Francisco, de clares the indictment against mm is the result of politics. A prairie fire in Western Texas has caused the loss of several lives and great damage to farm property. Policy holders in German insurance companies who lost in the earthquake will pool their claims in an attempt to collecct . The town of Carlsbad, N. M., is snowed in and is without fuel. Bacon is being burned by many to keep from freezing. The price of lumber has again been raised $2 per thousand feet at San Francisco. Shingles have also gone up 25 cents per thousand. The president has started home from Porto Rico. . Russian rebels have been denied an asylum in Finland. The New York Central railroad has again been fined for rebating. Three men are dead and others are missing as a result of the deep snow in Texas. Thirteen were killed bv the collision of the trans-Atlantic liners in the Eng lish channel. Mayor Schmitz, of San Francisco, is on his way home from Hamburg to face the charges against him. Bryan and Shaw were the principal speakers at the third day's session of the Trans-Mississippi congress. Many vessels were wrecekd and 23 lives are known to have been lost in a severe storm on the Great lakes. Federal authorities at San Francisco are to investigate the alleged lumber trust in Oregon and Washington. The Monon railroad has defied the Interstate Commerce commission and will issue passes in payment for adver tising. The mayors of several Kansas towns are being removed because of a deter mination on their part to license liquor joints. Trains are snowbound in Kansas. El Paso, Texas, is expreiencing the coldest weather in 26 years. General Shatter left no will. His property is valued at $15,000. The crown prince of Servia is en raged at the charges of insanity. All parties in Russia have joined in a campaign of abuse against Witte. Great Britain is ready to lead in the movement for reform in Congo State. . The Interstate Commerce commis sion is gathering evidence of rebates to the grain trust. Spain will join with Britain and France in a naval aemonstraiion against Morocco. The recent floods have caused a loss of nearly a million dollars in the vicin ity of Castle Rock. France has barred American pork. The new meat inspection rules violate the old agreement. The president has refused to rescind the order discharging negro troops without new evidence. The downpour of rain continues in the South. Much property has been wrecked and railroad traffic blocked. Dr. Devine, who had charge of the Red Cross relief work in San Francisco, says he does not believe there was any graft. Threatening letters have been sent to the pope. The king and queen of Denmark are visiting the kaiser. Jerome will ask for a special jury to hear the case of II. K. Inaw. HANDLING OF RELIEF FUND California Promotion Committee Is sues a Statement. San Francisco, Nov. 23. Owing to the fact that wide publicity has been given to charges that $1,000,000 of the relief fund contributed to San Fran cisco has been diverted or stolen, and owing to the further fact that those who have sent money to San Francisco are entitled to a correct statement of conditions, the California Promotion committee has sent out the following statement: "More than $6,000,000 contributed to San Francisco came in small sums, ranging from 10 cents up to several thousand dollars. These sums came by mail and express, in all forms, from postage stamps and currency to money orders and bank drafts. Of the entire amount sent, but two sums went astray one a packasge of currency contain ing $1,085.50 from Searchlight, sent to the National Bank and Trust company, of Los Angeles, by express; the other a package of $200 sent by mail from Bal timore. "The finance committee of the Citi zens' Relief Committee of Forty, after ward incorporated to handle relief and Red Cross funds, consisting of 21 prom inent business men of San Francisco, received all funds and the books of this committee were examined by General Bates, a representative of the National Red Cross society, sent from Washing ton for that purpose, who declared them kept under a system that guaran teed their correctness. "The Massachusetts Association for the Relief of California sent a commit tee to San Francisco to investigate the methods of relief work. On its return to Boston it made a report, going into detail and covering every point in the work of relief in San Francisco. The report of this committee resulted in the immediate forwarding of the balance of the money in the hands of the Massa chusetts organization. "James D. Hague, of the Isew lork chamber of commerce committee for the relief of San Francisco, spent sev eral weeks in San Francisco, investi gating conditions. After his report was made to the New York body, funds to the amount of $500,000, held by the New York committee were ordered turned over to the San Francisco relief corporation." RUSH JETTY WORK. General Mackenzie's Recommenda tions for the Coming Season. Washington, Nov. 23. General Mackenzie, chief of engineers, in his estimates recently submitted to the secretary of War, asks for only $1,000,- 000 to continue work on the jetty at the mouth of the Columbia river. In his annual report, however, General .Mackenzie makes clear the necessity for securing authority to expend an addi tional $1,450,000, which will be ample to carry the south jetty to completion. In his report General Mackenzie re views the work that has been done at the mouth of the Columbia and points out what remains to be done before the demands of commerce are met. No appropriation is now needed for improving the Columbia river between Vancouver and the mouth of the Wil lamette. Work on The Dalles-Celilo canal has only just begun. In addition to money already appropriated, $3,533,392 must be appropriated to complete tins water way. Unly $7ou,Uuu lias been asked for for the ensuing year. No estimate has ever been made of the amount necessary to make the up per Columbia and Snake rivers navi gable the entire distance from Celilo to Pittsburg Landing. Ten thousand dollars is needed next year. Frauds in Town Lot bales.. Guthrie, Okla., Nov. 23. A special to the State Capital from Muskogee says that W. D. Foulke, special repre sentative of President Roosevelt, has commenced an investigation into the alleged frauds in connection with Creek Nation town lot sales. This investiga tion was demanded by the National Creek Council, which charges govern ment officials with misappropriating thousands of dollars. The lots were appraised and sold by government ap pointees. Mr. Foulke has issued a cir cular inviting testimony on the subject. Gets $500,000 for Y. M. C. A. San Francisco, Nov. 23. Mr. Henry J. McCoy, general secretary of the San Francisco Young Men's Christian asso ciation, has just returned from New York, where he succeeded in securing $500,000 for the rehabilitation of the association in San Francisco. Of this amount more than $450,000 was con tributed in New York city. Morris K. Jessup and John D. Rockefeller, Mrs. W. E. Dodge, Cleveland II. Dodge. J. P. Morgan, Mrs. Russell Sage and E. 8. llarkness being among the largest givers. Make Alcohol From Molasses. Honolulu, Nov. 23. The Hawaiian Planters' association is planning to manufacture denatured alcohol from the 14,000,000 gallons of molasses pn duced annuallyi and for this purpose will erect a distillery at Pearl harbor Proposed Oregon Tax Law Following are the joint resolutions for constitutional amendments and bills as recommended by the Oregon State Tax commission and to be pre sented to the legislature at its next bus s ion: HOUSE JOINT RESOLUTION NO. Amendment to the Constitution of the State of Oregon. Resolved by the house, the senate con curring: That the following article, as an amendment to the constitution of the state of Oregon, be proposed and re ferred to the next legislative assembly, and if the same shall be concurred in by a majority of all the members elect ed to each house thereof, and Bhall afterward be ratified by a majority of tne electors of the state, then the same shall be a part of the constitution of the state of Oregon: ARTICLE I. That article I, section 32 of the con stitution of the state of Oregon, be and the same hereby is abrogated, and in lieu thereof shall be inserted the fol lowing: "No tax or duty shall be imposed without the consent of the people or their representatives in the legislative assembly; and all taxation shall be equal and uniform upon the same class of subjects within the territorial limits of the authority levying the taxes"." (The two joint resolutions presented are drawn on the theory that the initiative amend ment to the constitution submitted in June, HWti, did not become a part of the constitution, having neither been proposed in the manner provided by the constitution, nor havliiK re ceived a majority of all votes cast, although proclaimed by the governor. If, in the opinion of the legislature, the amendment mentioned was regularly adopted, the form of this and the following joint resolution mint be changed ac cordingly.) HOUSE JOINT RESOLUTION No. Amendment to the Constitution of the State of Oregon. Resolved by the house, the senate con curring: That the following article, as an amendment to the constitution of the state of Oregon, be proposed and re ferred to the next legislative assembly, and if the same shall be concurred in by a majority of all the members elect ed to each house threeof, and shall af terward be ratified by a majority of the electors of the state, then the same shall be a part of the constitution of the state of Oregon: ARTICLE I. That article IX, section 1 of the con stitution of the state of Oregon, be and the same hereby is abrogated, and in lieu thereof shall be inserted the fol lowing: "Taxes shall be levied on such prop erty as shall be precsribed by law. The legislative assembly shall provide by law for uniform and equal rate of as sessment and taxation upon the several classes of subjects of taxation within the territorial limits of the authority levying the taxes ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property taxed, except property specifically taxed." - A BILL For an act to provide a more efficient and equitable system for the assessment of proper ty for taxation; defining property subject to taxation and property exempt therefrom ; de fining the duties of the county assessor, arid prescribing the manner of making the assess ment of property by him assessed tor the pur poses of taxation; requiring all persons, and the managing agent or officer of any corpora tion or association liable to be assessed by him, to furnish the assessor with a list of property liable to taxation, and prescribing a penalty for failure so to do; and to amend sections 3037, 8038, 3039, S 40, 31)45, 8046, 3048, 3049, 3057 , 3058, 8001, 3062, 30ii9, 807U, 3071, 3073, S074, 3075, 3076, 8077 and 3078 of the Codes and Statutes of Ore gon, compiled and annotated by Hon. Charles B. Bellinger and William W. Cotton; to amend section 6t of an act approved February 121, 1903, and found on page 2r2 et saquitur of the gener al laws of Oregon of 1903, and said section be ing found on page 279; to amend section 1 of an act entitled "An act to fix the place of assessing national ban k stock and private banks.loan and trust companies," approved February 24, 1903; to amend section 1 of an act approved Decem ber 24, 1903, and found on page 4 et sequitur of the general laws of Oregon, special Besslon, 1903; to repeal sections 2709, 2710,3041, 3042, 3044, and 3059 of the Codes and Statutes of Oregon, compiled and annotated by Hon. Charles B. Bellinger and William W. Cotton; and to re peal all acts and parts of acts In conflict here with, anil exempting certain assessments and proceedings from rhe operation thereof. Be it enacted by the people of the state of Oregon: (Of Property Subject to Taxation.) (Real and Personal Property to Be As sessed Uniformly and Ratably.) Section 1. That section 3037 of the Codes and Statutes of Oregon, compiled and annotated by Hon. Charles B. Bel linger and William W. Cotton, be and the same is hereby amended to read as follows: ' All real property within this state, and all personal property situated or owned within this state, except such as may be specifically exempted by law, shall be subject to assessment and tax ation in equal and ratable proportion. (Old law provides: "All taxes for the sup port of the government of this state shall be assessed on property in equal and ratable pro- Imrtion," and all property, etc., shall be sub eft to taxation. The old section unnecessari y limits the taxing power of the state to direct property taxes.) (Real property How construed.) Section 2. The terms land, real es tate, and real property, as used in this act, shall be construed to include the land itself, whether laid out in town lots or otherwise, above and under water, all buildings, structures, substructures, superstructures, and improvements erected upon, under or above, or affixed to tlio same, and all rights and privil eges thereto belonging or in tiny wiso appertaining; and all franchises anil privileges granted by or pursuant to any law or this state, or municipal ordi nance or iesoution, owned or used by any person or corporation, other than the right to bo a corporation ; and all mines, minerals, quarries, fossils, and trees in, under, or upon the land. (Chapter 1, title XXX, 11. A C. Comp,, con tained no dellnltlon of real property. This definition Is taken in part from section 3057. 11. A O, Comp. Definition of franchises and inclusion as taxable property, specifically, is new; compare the Minnesota dellnltlon of real property.) (Personal property How construed.) Section 3. That section 3038 of the Codes and Statutes of Oregon, compiled and annotated by Hon. Charles B. Bel linger and William W. Cotton, bo and tho same hereby is amended to read as follows: The terms personal estate and per sonal property shall bo construed to in clude all things in action, household furniture, goods, chattels, moneys, and gold dust, on hand or on deposjt; all boats and vessels, whether at home or ubroad, and all capital invested there in; all debts due or to become due from solvent debtors, whether on account, contract, note, mortgage or otherwise, either within or without this state; all public stocks; all bonds, warrants, and moneys duo or to become due from this state, or any county or other municipal subdivision thereof; and stocks and shares in incorporated companies, and such proportion of the capital of incor porated companies liable to taxation on their capital as shall not be invested in real estate; and all improvements made by persons on lands claimed by them under the laws of tho United States, the fee of which lands is still vested in the United States. (Adds to former statutory rule as to taxable things included in the term, things in action ; slale, county or municipal bonds, warrants, and claims, and improvements on claimed lands the latter provision transferred from IS. St C, Comp., section 3058.) (What property is exempt from taxa tion.) Section 4. That section 3039 of the Codes and Statutes of Oregon, compiled and annotated by Hon. Charles B. Bel linger and William W. Cotton, as the same is amended by an act entitled "An act to amend section 3039 of Bel linger and Cotton's Annotated Codes and Statutes of Oregon," approved Feb ruary 24, 1903, and as amended by an act entitled "An act to amend an act entitled 'An act to amend section 3039 of Bellinger and Cotton'B Annotated Codes and Statutes of Oregon,' approv ed February 24, 1903," which last named act was filed in the office of the secretary of state December 24, 1903, being found upon page 28 et sequitur of the general laws of Oregon, special ses sion of 1903, be and the same hereby is amended to read as follows: The following property shall be ex empt from taxation: 1. All property, real and personal, of the United States and this state, ex cept land belonging to this state held under a contract for the purchase thereof. 2. All public or corporate property of the several counties, cities, villages, towns, and school districts in this state used or intended fpr corporate purposes, except lands belonging to such public corporations held under a contract for the purchase thereof. r 3. The personal property of all lit erary, benevolent, charitable, and sci entific institutions incorporated within this state, and such real estate belong ing to such institutions as shall be act ually occupied for tho purposes for which they were incorporated. 4. All houses of public worship, and the lots on which they are situated, and the pews or slips' and furniture therein, and all burial grounds, tombs, and rights of burial ; all lands, and the buildings thereon, not exceeding thirty acres, held by any crematory associa tion incorporated under the laws of this state used for the sole purposes of a crematory and burial place for inciner ate remains ; but any part W any build ings, being a house of public worship, which shall be kept or used as a store or shop, or for any other purpose, ex cept for public worship or for schools, shall be taxed upon the cash valuation thereof, the same as personal property, to the owner or occupant, or to either, and the taxes shall be collected thereon in the same manner as taxes on person al property. 5. All public libraries, and the per sonal property belonging thereto and connected therewith, and the real prop erty belonging thereto and upon which such library is situated. 6. The property of all Indians resid ing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inherit ance, and situate on any Indian reser vation; provided, however, that the lands owned or held by Indians in sev eralty upon any Indian reservation, and the personal property of such In dians upon such reservation, Bhall be exempt from taxation when bo provided by any law of the United States, and not otherwise. 7. The personal property of all per sons who, by reason of infirmity, age, 'or poverty, may, in the opinion of the atssessor, lie unable to contribute to wards tlio pulilio charges. 8, The personal property of every householder to the amount of $200, tho articles to bo selected by such house holder. (11. A C. Comp., section norm, was amended by laws 1903, page 'Jilt, and laws, special session, 1903, page 28. Tho section proposed makes tho following changes from the present law; 1. Makes lands belonging to the stale taxable when held under contract for purchase, the at torney general having heretofore held such lands exempt as "properlv of this slale under clause 1. 2. Lands of public corporations, sim ilarly held under contract of purchase, made taxalile; 3, IS, f), 7, no ehetigo. 4. Exemption of crematory property copied from laws 1903, pago 70, section 8. 8. Tho same as clause 8 of section 3039, except the exemption Is reduced from $300 to (200, omitting the specification of particular , articles which may be exempted. Tlio flat ex emption is believed to be more just than tlio present exemption of specific varieties of prop erty to a total of (1300, which Is In practice found to bo both arbitrary and unequal. A dairy farmer owning 10 cows, (210; one horse, (15; household furniture, $20; farming implements, $25 taxable values, would have a total of $300, ami jinly $90 would be exempt. If his property was a little dllTeieiilly dlstrlhulcd, thus: two horses, $125; two cows, $30; ten sheep, $15; household furniture, $50; wagon and harness, $50; farming Implements, $:I0, he would huvu $ iiJ' the same value, but ail would bo exempt. This Is an actual case reported by one assessor as a typical Instance of the unreasonable I no il null ty of the present law as it Is met every day.) (Land in road boundary exempt.) Section 5. That section 3040 of tho Codes and Statutes of Oregon, compiled and annotated by Hon. Charles B. Bel linger and William W. Cotton, and sec tion 50 of an act approved February 24, 1903, and found on page 202 et sequitur of the general laws of Oregon of 1903, bo and tho same horeby are amended to read as follows: All lands within tho boundary of any county road, and all dedicated streets and alleys in any incorporated or unin corporated city or town, or town plat, within this state, shall be exempt from assessment and taxation while used for such purposes. (Kxempis lands in streets and alleys, as well as lands within boundaries of county roads, while used for such purposes. The uniform practice, and supported by laws 1903, page 279, sections 50 and 57.) (Stocks in banks, loon and trust com panies, etc., subject to taxation Where taxed.) Sect ion 0. That sect ion 1 of an act entitled "An act to fix the place of assessing national bank stock and pri vate banks, loan and trust companies," approved February 24, 1903, be and the same hereby is amended to read as fol lows: Shares of stock of national banks shall be assessed to the individual shareholders at the place where tho bank is located. Shares of stock of other banks and interests in banking capital, building and loan associa tions and trust companies, Bhall be assesseud to such bank, building and loan associations, or trust Copmanies, or to their owners or stockholders, as by law provided, at the placo where such banks, building and loan associa tions, or trust companies are located. (H. c. Comp., section 3012 was superceded in part by Laws 1903, page 211 if the title of tlio latter act Is broad enough to cover the last sentence therein. The seetiori proposed fol lows the act of 1903, changing the word "stock holders" of national banks to "sharehold ers" in analogy to the national banking act. Provides that shares of stock In private banks, etc., shall be assessed to such bank, etc., or to us stockholders, as by law provlueu.) (Lands sold by state listed to contrac tor.) Section 7. Lands held under a con tract for the purchase thereof, belong ing to the state, county, or municipal ity, and school and other state hinds, shall be Considered, for all purposes of taxation, as the property of the person so holding the same; and the improve ments thereon Bhall be considered as real property for all purposes of taxa tion, and be considered as the property of the person so holding the same; and no deed shall ever be executed un til all taxes and municipal charges are fully paid thereon. (New; but compare Laws Washington, 1897, aectinn 27, page 149. It appears from a certifi cate of the clerk of the slate land board, No vember 10, 1905, that the state's outstanding certificates of sale aggregated 800,815 acres, the purchase price of which was $1,404,630 all of which now escapes taxation because the title to the land Is still in the state.) (Public lands Improvements.) Section 8. The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final .proof. After final proof has been made, and a certificate issued therefor, the land its' If must be assess ed, notwithstanding the patent has not been issued. (New; compare Washington Rev. Laws, 1905, section 100. (Assessors shall obtain lists of public lands sold.) Section 9. The assessor of each county shall, immediately after the first day of March of each year, obtain from the state land board, and from the local United States land officers in the state, lists of public lands sold, or con tracted to be Bold, and of final certifi cates issued for land in his county dur ing the previous year ending at 1 o'clock a. m. of said first day of March, and shall place such lands upon the assessment rolls as provided in the last two preceding sections. It Bhall be the duty of the State Land board to certify a list or lists of all public lands sold, or contracted to be sold, during the previous year on application of the assessor of any county applying there for. (New.) (Of the assessment of property.) (Section 3043, B. & C. Comp., seems to recog nize marginal assignments of mortgages. It does not belong in a tax act, since the repeal of the mortgage tax law, of which it was part. The last clause is now nugatory. It should not be repealed, but no reference should be made to it In a tax code; but it 1b suggested that in future compilations It be transferred to the re cording act.) (Te be contiuued next week)