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.