Proposed Oregon Tax Law
r
18 hereof, and it eKall be the duty ol
each assessor to value all improvements
on claimed United States hinds within
his county an personal property.
(Omits provision for a special ratio of assnss
m(!nl and taxation for sea-going vmhIh, which
violate the constitutional provisions a to uni
formity ana equality.;
OREGON STATE ITEMS OF INTEREST
(Continued from last weok)
(Undivided estate of deceased persons
How assessed,
Section 10. That section 3045 of the
Codes and Statutes of Oregon, com
piled and annotated hy Hon. Charles 15.
Bellinger and William W. Cotton, be
and the Haine hereby in amended to
read as follows:
The undivided estate of any deceased
person may be assessed to the heirs or
devisees of such person, without desig
nating them by name, until they have
.tfiven notice to the assessor of the divi
sion of the estate, and the names of the
several heirs or devisees; and each heir
and devisee shall be liable for the
whole of such tax, and shall have a
riiriit to recover of the other heirs and
devisees their respective portions there
of when paid by him.
Omits nrnvUliin found In section JWMfi for M-
cssnu'iit to occupant of an undivided estate of
a deceased person the provision lor assess-
inmit In hiHl'M or (IftvixiMlN an Hlll'll. without deS'
liimtlnir thi'in hv nitmu. in broad enoiiKh and
butter calculated to bring the lax to their no
tice than an assessment to a mure occupant.;
(Personal property Where assessed.)
Section 11. That section 3040 of
the Codes and Statutes of Oregon, com
piled and annotated by Hon. Charles B.
Zollinger and William W. Cotton, be,
and the same herebv is. amended to
rend as follows:
Kverv person, except as otherwise
provided by law, Bhall be assessed in
the county in which he resides when
the assessment is made for all taxable
property owned by him, including all
Deisonal estate in his possession, or
under his control as trustee, guardian,
xecutor. or administrator; and where
there are two or more persons jointly
in possession, or having control of any
.such property in trust, the same may
be assessed to either or all of such per-
nons. but it shall be assessed in the
county where the same shall lie if eith
or of such persons reside in such coun
tv.
(Substitutes "except as otherwise provided
tin lu" fur "pucpnt as nrovlded In the suc
ceeding section," In order to harmonize the
section with the other changes suggested.)
Partners How assessed.)
Section 12. That section 3048 of the
Codes and Statutes of Oregon, compil
ed and annotated by Hon. Charles B.
Bellinger and William W. Cotton, be
And the same herebv is amended to
read as follows:
Partners in mercantile or other busi
ness may be jointly taxed in their part-
nershin name, or severally taxed for
their individual shares, for all presort
.alv property employed in such busi
ness: and in case they are jointly tax
e&, either or any of such partners Bhall
be liable for the whole tax.
-'each
The amendment makes either or any
imrtnHru Inliulv taxed for the nersonal proper
ty employed liable for the whole tax, which
was the evident Intent ol tbeoiu section.)
(Personal property of corporations
Where assessed. )
Section 13. That section 3049 of the
Codes and Statutes of Oreogn, compiled
and annotated by lion. Charles B. Bel
linger and William W. Cotton, be and
the same herebv is amended to read as
follows:
The personal property of every pri
"vate corporation is liable to taxation in
the same manner as the personal prop-
tetv of a natural person, and shall be
assassed in the name of such corpora
tion in the county where the principal
place of business of such corporation is
located, unless otherwise specially pro
vided by law; but if such corporation
is enagged in the business of naviga-
lion, then the steamboats or other
water craft of Buch corporation shall be
assessed in the county in this state
where the home port or berth of such
steamboat or other water craft may be.
The personal property of a private cor
poration may be seized and sold for any
tax levied upon the property of such
corporation as in the case of a
person.
(The section amended contains certain pro
visions which were repealed by Implication by
4inirnl Laws. Rneclal Session. 18R5. page 8. and
these provisions have been omitted In the
omniirlmenl recommended. Adds "unless oth
erwise specially provided by law" to the rule
personal properly 01 private curiurwuni
be assessed in the county where the prin-
not to bo taxed. )
Section 16. The owner or holder of
stock in any incorporated company
which is taxed on its capital stock Bhall
not he taxed as an individual for such
stock.
(Pledged personal property taxed to
possessor.)
Scetion 17. When porsonal property
is mortgaged or pledged it shall, for
the purpose of taxation, be deemed the
property of the person who has the
possession.
(Sections 15. 16 and 17 are respectively sec
tions ;KM7, 8056 and iM, B. ft C. (Jump., without
change.)
(Of the Duties of Asessors.)
(Assessments, How Made).
Section 18. That section 3057 ol the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles B. Bol
linger a.id William W. Cotton, as ttie
same was reenacted by section 1 of an
act approved December 24, 1903, and
found on page 4 et sequitur of the Gen
eral Laws of Oregon, Special Session,
1903, be and the same hereby is amend
ed to read as follows:
The assessor after qualifying shall,
on the first Monday in Marcn in eacn
year, procure from the county clerk a
blank assessment roll, and forthwith
proceed and assess all taxable property
within his county, except such as by
law is to be otherwise assessed, and
shall return to such county clerk, on or
lefore the first Monday in October next
following, such assessment roll with a
full and complete assessment of such
taxable property entered thereon, in
cluding a fulL and precise description of
the lands and lots owned by each person
therein named, on March 1 of said
year, at the hour of 1 o'clock a. m.,
which description shall correspond with
the plan or plat of any town laid out
or recorded ; and said lands or town
lots shall be valued at their true cash
value, taking into consideration the im
provements on the land and in the sur
rounding country, the quality ol the
soil, its convenience to transportation
lines, public roads, and other local ad
vantages of a similar or different kind.
True cash value of all property shall be
held and taken to mean the amount
such property would sell for at a volun
tary sale made in the ordinary course
of business, taking into consideration
its earning power. No deduction of in
debtedness from assessments or taxa
tion Bhall be allowed in any case. All
land shall be taxed in the county in
which the same shall lie; and, except
as otherwise provided by law, every
person shall be assessed in the county
where he resides at the hour ol l
o'clock a. m. on March 1 of the year
when the assessment shall be made for
(Plats or surveys and' towns Present
ownership book or list Taxpayers'
index.)
Section 20. That section 3001 of the
Codes and Statutes of Oregon compiled
and annotated by Hon. Charles li. Bel
linger and William W. Cotton, be and
the same hereby is amended to read as
follows:
The asssesor of each county shall
make a plat of the government surveys,
and of all town plats within his coun
ty, and shall note therein, or in a pres
ent ownership book or list, the owner
of each tract of land, and of each town
lot : and in counties where the assessor
shall describe the land in the roll in
the order of its location upon the
ground he shall keep a taxpayers' in
dex for each year, which shall be a
public record subject to general inspec
tion; and in such index shall be en
tered the name of every taxpayer
against whom any tax shall be charged
in the county, in alphabetical order
with reference to the first three letters
of the surname of such taxpayers a.
have surnames, and of the first names
of any others, and shall refer to the
pages and lines of the roll where the
assessment of such taxpayer may be
found.
STATE LAND SALES LESS.
Ninety Per Cent Decrease During the
Last Two Years.
Salem Sales of state land during the
years 1905 and 1900 amounted to only
47,037 acres, or about 11 per cent as
much as in the preceding two years,
when the sales aggregated over 233,000
acres. This decrease of nearly 90 per
cent is due chiefly to the act of the leg
islature in raising the price from $1.25
to $2.50 per acre, but is also due in
part to the course of the State Land
REFORM SCHOOL'S NEW NAME
Superintendent Looney Renews Re
commendation to Legislature.
Ralem That the name of the State
Reform school should be changed to
State Industrial school is the recom
mendation made by Superintendent N.
II. Looney of that institution in his bi
ennial report. This recommendation
has been made before and two attempts
have been made in the legislature to se
cure a change in the name, but in each
instance the effort failed. Mr. Looney
also recommends the establishment of a
, . . . , . , state school for wayward girls and the
board in beg.nn.ng prosecution of spec- im of a J? f emM
iTYin old section used the word "such" where
of the all real and personal property owned
that personal property oi private corporations
Is to be assessea in ine county wnera mo yrui
-lnal place of business of the corporation Is lo
cated; this amendment is necessary to harmon
ize with other provisions oi iu act rovuui'
mended.)
(Lands Whore taxed.)
Section 14. All lands shall be taxed
In the county in which the same shall
lie.
(New: but compare B. A C. Comp., section
8057. A distinction is made in the use of the
words "taxed" and "assessed" as the act of tax
ation may be performed in the county, although
the assessment might properly be made as by
a central board in another eounty; for in
ctance, at the capital.)
(Merchandise, capital and machinery
Where taxable.)
Section 15. All goods, wares and
merchandise kept for sale in this state,
all stock employed in any of the me
chanical arts, and all capital and ma
chinery employed in any branch, of
manufactures or other business within
-this state, owned by a corporation in or
out of this state, or. by any person,
whether residing in or out of this state,
ehall be taxable in the county or city
or other municipal corporation where
the same may be, either to the owners
thereof or to the person or corporation
who shall have charge of or be in pos
session of the same.
(When company is taxed owner oi stock
by him within such county, but if the
owner of any land be unknown, such
land may be assessed to "unknown
owner, or "unknown owners," witn
out inserting the name of any owner;
but no assessment shall be invalidated
by a mistake in the name of the owner
of the real property assessed, or by the
omission of the name of the owner, or
the entry of a name other than that of
the true owner, if the property be cor
rectly described ; and provided further,
that where the name of the true owner,
or the owner of record, of any parcel of
real property shall be given, such as
sessment shall not be held invaild on
account of any error or irregularity in
the description, provided such descrip
tion would be sufficient in a deed of
conveyance from the owner; or on ac
count of any description upon which,
in a contract to convey, a court of
equity would decree a conveyance to be
made.
(The amendment recommended makes it the
assessor's duty to assess property lor which
some other mode of assessment is not by law
provided ; makes the limit oi tne return oi the
assessment roll the first Monday in October in
stead of the first Monday in September. The
" OUKj" 0i(i law provides for the giving of notice that
natural the board of equalization will meet the last
Monday in August. There Is no other provi
sion for the time of the meeting of the board.
B. & C. Comp., Bection 3000, reenacted special
session 1903. Section 3057, above amended,
permitted an extension of time for filing the
roll if necessary until the first Monday in Octo
ber, In practice the roll is seldom or never
ready for equalization by the first Monday in
September, and the time is usually extended,
and the board meets when the roll is Hied. But
the old law provided for the board meeting be
fore the assessor was required to flie the roll,
and at no other time. The jurisdiction of the
board is thus thrown into question.
The provision for giving notice of the meet
ing the last Monday in August Is a relic of the
first code in this state, ana was originally in
tended to provide that the assessor and auditor
should meet at the courthouse to correct pure
ly clerical errors, etc., one week before the
(Provides for present ownership book or list,
or else assessor's noting ownership on plats as
at present. Taxpayers' index kept when the
roll Is geographically arranged shall refer to
page and line of roll, the old law seeming to
provide merely for a lint of taxpayers, which is
but half an Index.)
(Stock or other personalty of nonresi
dents.) Section 21. That section 3062 of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles B. Bel
linger and William W. Cotton, be and
the same hereby is amended to read as
follows:
Whenever any live stock or other
personal property of non-residents in
this state shall be pointed out to the
assessor by any resident householder of
his county it shall be the duty of the
assessor to assess the same at its cash
value; and such stock or other personal
property shall be held liable for the
payment of the taxes thereon in the
same manner as the personal property
of resident citizens is held liable.
(No change except to use word "live stock"
instead of "stock" to clear up the present am
blgnity as to what kind of stock is meant live
or corporate.)
(Assessment roll and appraisement of
property.)
Section 22. That section 30G9 of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles B. Bel
linger and William W. Cotton, be and
the same hereby is amended to read as
follows:
At the time prescrbied by law the
assessor in each county shall ascertain
by diligent inquiry the names of all
persons liable to taxation in his county
who by law are assessable to him, and
also all the taxable personal property,
and all taxable real estate therein
which by lw is assessable by him, and
make out an assessment roll of all such
property, and appraise the same ac
cording to the provisions of the statutes
relating thereto.
ulators who were purchasing state land
in violation of law.
The decrease in receipts is not so
great, however, for those who bought
land prior to the advance in price have
been making payments from time to
time. The total receipts for the two
years ending September 30, 1906, were
$475,898.90, as compared with $676,
964.58 for the preceding two years.
The great decrease in receipts resulting
from the diminution of sales will be
apparent in the next two or three
years, when deferred installments on
previous sales will have been paid and
there will be little money due on sales
made during 1905 and 1906. Nearly
all sales of state land are made on the
installment plan, the purchaser taking
three or four years to make his pay
ment, i
The falling off in business in the
state land office in the last two years is
evident not only from the decrease in
acreage sold, but in the number of cer
tificates of sale and deeds issued. Dur
ing 1903-04 there were issued 1,745 cer
tificates of sale and 1 ,912 deeds. Dur
ing 1905-06 there were issued only 226
certificates of sale and 987 deeds. The
amount now due on outstanding certifi
cates of sale of school land is $460,
212.70, or only about half the amount
due two years ago.
so they may be kept by themselves and
not be thrown into association with
larger boys. He asks for an appropria
tion of $60,800 for the ensuing two
i years. The appropriation for the past
two years was $53,600. The number
of boys in the school is 106.
Chaplain E. W. St. Pierre recom
mends that the maximum age at nicb
boys may be committed to the reform
school be raised from 16 to 18 years, so
that some boys now being sent to the
state penitentiary may be sent to the
reform school and their reformation
made more probable, but he would first
provide buildings in which the older
boys may be kept separate from the
younger. Speaking of the proper scope
of the institution, he says that "the re
form school should never be made a
convenience to anybody. Criminally
negligent parents should not be accom
modated by being relieved of their chil
dren' support and care without being
madeto.payjfor it."
Elk Protected by Law.
Salem Overlooking an act of the
special session of the Oregon legislature
in 1903, quite a number of people have
gained the impression that after Janu
ary 1, 1907, it will be lawful to kill
elk, and it is known that several hunt
ers are planning to go to the mountains
elk hunting after that date. But the
legislature of 1903 anticipated a lapse
in the law protecting elk by enacting a
law which extends the protection until
September 15, 1907, and after that time
elk may be killed only from September
15 to October 15, and only one in a sea
son by any person.
Good Showing of Athena Mill.
Athena An idea of the magnitude of
the business done at the flouring mills
of the Pre8ton-Parton Milling company
at this place may be had from the rec
ords of the company's office, which
show that 396 cars were shipped over
the Washington & Columbia River rail
road from January 1 to November 1 of
this year. Up to October 1 290 cars
were shipped over the Oregon Railroad
& Navigation company's road, making
a total of 686. This mill turns out
about 650 barrels of flour every 24
hours when running full capacity.
(Only change is to provide that the assessor
assesses property which by law is assessable by
him, thus permitting the legislature to place
the duty to assess certain classes of property
elsewhere.
county court equalized the roll, the board of
equalization not tnen
being k
nown. Since
then the scheme has been completely changed,
possible.
and the provisions are now, owing to coreless
editing In amendments, contradictory ana lm-
The amendment recommended omits the pro
vision for the extension of the time of filing the
assessment roll, but gives the assessor the same
limit as under the present law he could be giv
en by the county court. Omits definitions of
real property and land, which have been de
fined in section 2 of this act; omits provision
that all land must be assessed distinguishing
assessed from taxed ; see section 14 of this act
in the county where located; omits provisions
as to assessment of unoccupied land as such,
permitting the assessment of land as to un
known owner, when the owner is unknown, re
gardless of occupancy. Provides for consider
ation of earning power in determining value.)
(Personal property How valued.)
Section 19. That section 3058 of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles B. Bel
linger and William W. Cotton, be and
the same hereby is amended to read as
follows:
All personal property not exempt
from taxation shall be valued at its
true value in cash, as defined in section
(Owner or managing agent to furnish
list of property Penalty for and
proceedings after refusal.)
Section 23. That section 3070 of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles B. Bel
linger and William W. Cotton,' be and
the same hereby is amended to read as
follows:
Every assessor shall require any per
son liable to be taxed in his county and
to be assessed by him, and the manag
ing agent or officer of any corporation
or association liable to be taxed in his
county and to be assessed by him, to
furnish such assessor a list of all the
real estate of such person, corporation,
or association situate in his county lia
ble to taxation, and a list of all the
personal property of such person, cor
poration, or association liable to taxa
tion in this state, and shall require
such person, managing agent, or officer
to make oath that, to the best of his
knowledge and belief, such list contains
a full and true account of all its or his
property liable to be taxed in such
county; and if any person shall refuse
to furnish such list, or to swear to the
same when required so to do by the as
sessor, such person shall forfeit and pay
to the assessor, for the use of the coun
ty, the sum of $50, which sum may be
recovered by motion in any court hav
ing jurisdiction of matters of debt or
contract to the amount of $50. Should
any such person, managing agent, or
officer, when so required, refuse to furn
ish and to swear to such list the assess
or shall ascertain the taxable property
of such person, corporation, or associa
tion, and shall appraise the same from
the best information to be derived from
other sources.
(Besides amending section 8070, incorporated
also the essentials of D. & C. Comp., section
8059. Extends the provisions of section 8070 to
include managing agents or officers of corpor
ation or association liable to assessment by the
assessor; increases the penalty from $20 to $50,
it being common experience that many per
sons prefer to run their chances of having to
pay a $20 penalty rather than make the state
ment required.)
Spraying Decision Satisfactory.
McMinnville Nothing recently has
given the conscientious fruit raisers of
this county more real joy than the de
cision of the courts giving to fruit in
spectors the right to compel spraying.
Yamhill has many fine orchards that
are kept in excellent shape, but the old
time moss covered orchard is also here
in great numbers and the wormy pro
duct of the latter spoils the good name
of the former. The big red apple will
grow to perfection in the rich soil of
Yamhill if only given a chance.
Oregon Goat Show at Dallas.
Dalles The eighth annual Oregon
angora goat show will be held in Dallas
Wednesday, Thursday and Friday, Jan
uary 9, 10 and 11, 1907. These dates
were decided upon by the goat breeders
at a meeting held in Brown's hall last
week. A large number of farmers were
in attendance and an enthusiastic meet
ing was held. It was decided to hold a
three days' show this season, instead of
a two days' exhibition as heretofore.
Test Barley in Valley'
Salem In order to raise brewing
barley of a higher standard and to en-:
courage farmers to raise it more exten-.
sively, the officials of the bureau of
plant industry of the department of
Agriculture have outlined a series of
experiments with at least 10 different
varieties of high grade seed, to be car
ried on in different sections the coming
season. The Willamette valley has
been seelcted as one of the most likely
spots where the grain can be grown to
perfection.
Linn Men Sell Timber Too.
Albany A timber deal whereby 5,
000 acres of splendid timber land in
Linn county is to be transferred to
John A. Merritt.T of Niagara, N. Y.,
and Eastern associates, is said to be
practically consummated. Merritt,
who was third assistant postmaster gen
eral under President McKinley, is now
in this county inspecting the land and
its outlets.
Light and Power for Vale.
Vale The city council has granted a
20-year franchise to M. O. Hope, I. W
Hope and R. E. Fulton, to put m an
electric light and water system for Vale.
The work is to commence on the elec
tric light plant within four months and
to be completed within one year. It is
understood that the company is ready
to expend $100,000 on the enterprise.
(To be continued next week)
Shut Down FrcmLack of Cars.
Astoria The Central Door & Lumber
company, of this city, has closed down
its plant temporarily. The cause of
the shutdown is the inability to secure
cars in which to ship the product, and
the ruling high prices for logs. The
mill will probably resume operations
shortly after the first ol, the coming
year.
PORTLAND MARKETS.
Fruits Apples, common to choice,
5070c per box; choice to fancy, $1
2.50; grapes, 60c$l. 25 per crate;
pears, 75c$1.25; cranberries, $10
12.50 per barrel; persimmons, $1.50
per box.
Vegetables Cabbage, 1 H, c per
pound; cauliflower, $1.25 per dozen;
celery, 7090c per dozen; lettuce,
head, 20c per dozen; onions, 1012)o
per dozen; bell peppers, 5c; pumpkins,
ljcper pound; spinach, 45c per
pound; tomatoes, 3050c per box;
parsley, 1015c; squash, 11KJ per
pound; turnips, 90c$l per sack; car
rots, 90c$l per sack; beets, $1.25
1.50 per sack; horseradish, 910c per
pound y "sweet potatoes, 22c per
pound.
Onions Oregon, 7oc(o$i per hun
dred .
Potatoes Oregon Burbanks, fancy,
75c$l; common, 6070c.
Butter Fancy creamery, 25($27)0
per pound.
Eggs Oregon rancn, dO(adc per
dozen.
Poultry Average old hens, llllo
per pound; mixed cnicicens, lie;
spring, 11c; old roosters, 79c; dress
ed chickens, 13l4c; turkeys, live, n
18c; turkeys, dressed, choice, 20
22c; geese, live, 10c; ducks, 1416c.
Wheat Club, 64c; bluestem, 66c;
valley, 6667c; red, 6162c.
Oats No. 1 white, $24.5025.50;
gray, $23.5024.
Barley Feed, $21.50 per ton; brew
ing, $22.50; rolled, $23.
Rye $1.401.45 per cwt.
Corn Whole, $25.50; cracked,
$26.50 per ton.
Hay Valley timothy, No. 1, $11
12 per ton; Eastern Oregon timothy,.
$1416; clover, $78; cheat, $7.50
8.50; grain hay, $7.508.50; alfalfa,
$11.50; vetch hay, $77.50.
Veal Dressed, 6j48c per pound.
Beef Dressed bulls, l2c per
pound; cows, 4 5c; country steers,
556c.
Mutton Dressed, fancy, 8 9o per
pound; ordinary, 67c.
Pork Dressed, 68C per pouna.
Hops ll14c per pound, according
to quality.
Wool Eastern Oregon average best,
1318o per pound, according to shrink
age; valley, 2021c, according to fine
ness; mohair, choice, 2628o.