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)