Image provided by: Morrow County Museum; Heppner, OR
About Lexington wheatfield. (Lexington, Or.) 1905-19?? | View Entire Issue (Dec. 13, 1906)
Proposed Oregon Tax Law (Continued (com last week) (Assessor to give certificate of assess ment PonaHy for refusing.) Section 24. Any portion assessed for any your inny demand of tho assessor an ofllcial .certificate of that fact, and upon the refusal of the assessor to give tho same ho shall bo fined in tho sum of $100, to bo collected by the ponton demanding tho samo in an action in tho namo of tho party injured before any justieoof tho peace in said county. (B. & 0, ('ornp., mm, wlthmit change.) (Assessment roll What to contain.) Section 25. That section 3071 of tho CodoH and Statutes of Oregon, compiled and annotated by Hon. Charloii B. Bel linger and William W. Cotton, be and tho namo hereby is amended to read aH follows: The assessor Hhall net down in tho as flOHHincnt roll, in separate columnH, and according to the best information he an obtain 1. The names of all taxable persons in hiH county assessable by him. .2. A description of each tract or par cel of land to be taxed, specifying under separata heads tho township, range, and nection In which the land Heft, in trates not exceeding a quarter nection according to the government survey, or if divided into lota and blocks, then the number of tho lot and block. 3 Tho number of acres and parts of an acre, as near as the same can lx) as certained, unless the same be divided into blocks and lota. 4. The full cash value of each parcel of land taxed. 6. Tho taxable personal property owned by or to be taxed to such person as provided by law, and the full cash value thereof, and exemptions allowed. 0. The total valuation of all property taxed, real and personal. For convenience the assessment roll may be divided so as to show separate ly assessments of real property or lands and lota, and assessments of personal property. (Permits the assessment roll to be divided In to parts lor convenience, the form of roll in present common use being a blanket form, In cluding real and personal property, on one page, and being unnecessarily cumbersome and unwelldy. Assessor may not assess more than 100 acres In a single tract.) ( City, village, or town in which lota are situated to be named.) Section 28. When lota are situated In any city, village, or town, a plat of which shall have been recorded, the city, village, or town in which the same are situated shall be specified in the assess ment roll. (No change.) Trust property Representative char acter of holder designated.) Section 27. That section 3073 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: When any person is assessed as trus tee, guardian, executor, or administrat or a desingation of his representative character shall be added to his name, and such assessment shall be entered in a separate line from his individual as sessment, and he shall be asssesed for the real and personal property held by him in such representative character at the full value thereof. (No ehangc, except to require that personal, as well as real, nroperty s snau ue assessed at iull value.) Assessment and taxation of undivided interest in real or personalproperty.) Section 28. An undivided interest in lands or lota, or other real property, may be assessed and taxed as such. Any person desiring to pay the tax on an undivided interest in any real prop erty may do so by paying the tax col lector a sum equal to such proportion of the entire taxes charged on the entire tract as the interest paid on bears to the whole. (New; but compare Revenue Laws Washing ton, 1U05, section 91.) (Real property How described.) Section 29. That section 3074 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: If the land assessed be less or other than a subdivision according to the United States survey, unless the same be divided into lota and blocks so that it can be definitely described, it shall lie described by giving the boundaries thereof, or by reference to a description thereof by number as contained in the description book as hereinafter provided or in such other manner as to make the description certain. (Permits use of a number, referring to a de scription book maintained as a permanent rec ord in the tax collector s office in lieu of a metes and bounds description. This provision Is borrowea irom rtasnington.j (What shall be sufficient description in assessment.) Section 30. That section 3075 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: It shall be sufficient to describe lands in all proceedings relative to the assess ing, collecting, advertising, or selling 'the same for taxes, by initial letter, ab ibreviations, figures, fractions, and ex' ponents to designate tho township, range, section, part of nection, distance, course, bearing, and direcction, and also the number of lota and blocks, or part thereof. (No nhange, exoept to amplify the permissive abbreviations to correspond with tlioso ordi narily used.) (Description book Contents.) Section 31. There shall be kept in tho office of the tax collector a book, to bo known as the description book, which shall bo arranged by order of sections or land claims, townships, and ranges. Tho assessor may enter therein, under tho proper numerical heading, any tract of land by a metes and bounds descrip tion thereof, situated within such land claim or section, and shall give to each tract of land so described and entered a number, to be designated as Tax No. , and the tracts in each such sec tion and land claim shall bo numbered consecutively. Such number shall be placed on the assessment and tax rolls to indicate that certain piece of real es tate bearing such number in the de scription book, and described by metes and bounds under such number in the description book; and in all proceed ings for the assessment, levy, or collec tion of taxes, or sale of property, or other proceedings for collection of de linquent taxes, said designation shall be a sufficient description, and it shall not bo necessary to enter in such pro ceedings a description of such tract by metes and bounds. (New; compare Keveuue Laws Washington, l'jus, section 47. J (Division of assessment made upon whole tract Payment of tax on part of tract.) Section 32. Any person desiring to pay taxes on any part or parts of any real estate heretofore or hereafter as sessed as one parcel or tract may do so by applying to the tax collector, who must 'carefully investigate and ascer tain the relative or proportionate value said part bears to the whole tract as sessed, on which basis tho assessment must be divided and the tax collected accordingly: Provided, where the as sessed valuation of the tract to be divid ed exceeds $2,000, a notice stating the division must be sent to the known several owners interested in the tract, by registered mail, unless they all ap ply to the tax collector to divide the as sessment; and if no protest against said division be filed with the tax collector within fifteen days from date of notice, the tax collector shall duly accept pay ment and issue erceipt on the appor tionment as by him made. In cases where protest is filed to said division, the matter shall be heard by the coun ty court at its next regular session for transaction of county business, and the county court shall make a final division of the said assessment, and the tax col lector shall collect, accept, and receipt for said taxes as determined and or dered by the county court. (New; compare a somowhat similar statute in wumngton.) (Lands of unknown owner How des cribed). Section 33 . That section 3076 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: When the name of the owner of lands or lots liable to taxation is un known, such lands or lots shall be de scribed as that or, unknown ' owner or unknown owners, and the value thereof set down in the assessment roll, in the same manner that lands of known own ers are required to be described, and the value thereof designated. If the property on such assessment roll shall be arranged in the order of its loca tion, and not in alphabetical arrange ment by the owner's name, then the lands or lots of such unknown owners ghall be inserted in their proper place according to location. (Omits all reference to the occupancy of land to avoid "Blackburn v. Lewis" 46 Or. 422, 77 rae. no.) ( Form of assessment roll) . Section 34. That section 3077 of the Codes and Statute's 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: The assessment roll shall be made out in tabular form, in separate col umns, with appropriate heads, after the manner specified below, with such ad ditional columns as may by law be pre scribed or as may be deemed necessary and for convenience may be divided in to parts so that assessments of lands lota, or other real and personal estates appear in separate parts . tnereot, as nearly as convenient in the following form, varying the same as the circum stances may require: LOTS. e s -0 3"" 3 5. S3" 3 : a LANDS pRifflSII I OREGON STATE ITEMS OF INTEREST .'...!... ! ! ' : ' : : : BUSINESS PARALYZED. EVERY COUNTY PAID IN Ml Name of taxpayer. Character of business. Address . City of . Value of merchandise and stock In trade t. Value of machinery and equipment Number of miles , Value . Number of miles . 5 Value . a 09 4 y a Nnmber of miles . Value . Money, notes aim accounts. Shares of stock., Value of farm machinery, Imple- ments, wagons, etc Household furniture, etc. Number of horses . Value . Number of cattle. Value . Number of sheep. Value . Number of swine. Value . Gross value of all property , Exemptions. Total value of taxable property. (Provides that the roll may be divided for convenience. The form of roll used by nearly all ,ha nii,ntlAli 4a nnnlloH thfl flP.nrpfa.rV ni state merely because it is called for, and it is railed lor merely Because it nas nere-iu-iure Deen usea. it is Daseaontnescnemeoiassemiuieni which was in affect prior to the act of 1901, and is better designed to the old law than the pres ent. ' Several counties in the state including Multnomah have found changes from the com mon form necessary, and procure special forms of rolls designed to meet their needs and expe rience. The forms recommended. herein are based upon the experience of such counties compared with the present usual form of roll, and are designed to permit a division of the book into parts, dividing the roll as to lots, lands, and personal property if desired.) (Additional columns in roll Entries to be made therein.) . ; . j Section 35. That section 3078 of the Codes and Statates 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: rt '' j .' In the assessment and tax rolls of the several counties, in addition to the col-' umns elsewhere provided for, there shall be added columns head respective ly ".Cities, " " School Districts, " "Amount City Tax," "Amount School District Tax," and if there be a port or other municipal taxing agency in such county, additional columns for the name of such port or other municipal taxing agency, and for the amount of such port or other taxes. It shall be the duty of the several county assessors in making their assessments to enter opposite each item of porperty assessed, in its apprc priate column, the name of the incor porated city or town, and the number of the school district, and the name of the port or other municipal taxing agen cy, if any, in which each item of prop erty assessed is taxable. fNo chanee. excent to nrovide that norts and other municipal taxing agencies, if any, shall be given columns in the roll.) ,(To be continued next week) Pat' Age. On a motor car tour of the County Mayo, which the Earl of Altamont made with "Mairrtln," an Irish gos soon, for general assistant, they pass ed a neat little cottage, with a pretty bit of garden. "Who lives there?" asked the earl. "Is It there?" Mairrtln said, Indig nantly. "Sure, doesn't ould Pat Mur phy live there." " "Oh, does he?" said the earl, not knowing in the least, as he confesses in English Country Life, who "ould Pat Murphy" was. " 'Deed he does," said Mairrtln, "and him a hundhred If hes a day so he Is." "One hundred years old!" the earl said, In astonishment. "Deed and he is," reiterated Mairr tln. "He's been dead these three years, and he was 08 when he died." WariiilnK Ip, "Running for any nmee this year?" asked the man with the bulbous nose. "Not ye, answered toe man with the cinnamon beard. "But I'm legging for it." Car Shortage Causing Heavy Losses to Shippers. McMinnville To say nothing of the car shortage for the immense lumber trade in this county, shippers are at least 300 cars short. A McMinnville hopbuyer said that the growers in this part of the county are already losers by $20,000 on account of not being able to get cars when they had a chance to sell, and little relief is in sight. , Wool shipments have been delayed, and the farmers put to great inconven ience and loss. the potato crop Is waiting shipment with no cars. X great part of it is on the sidetracks and a freeze would re sult in great loss. A prominent ship per said: "The company does not build enough cars to keep up with the wonderful in crease of business, and what they have are. poorly handled. For instance, cars come in here every day from the East, are unloaded here and are sent empty to Portland, after staying here for two or three days. They could just as well be loaded here for Portland. The car shortage is the greatest handicap in business this section of country has ever suffered from." ' Lane Could Use 3,000 Cars. Eugene The Willamette valley car shortage is seriously affecting the busi ness of Lane county lumber concerns. The Booth-Kelly company's big mill at Wendhng has closed down on that ac count, forcing between 250 and 400 men into idleness. The company's Springfield mill is running only in the day time, the night shift having been laid off several months ago, forcing 100 men to seek employment elsewhere. The company at the present time is short 1,700 cars, and it is estimated that the. total shortage in the county is 3,000 cars. The Mohawk Lumber com pany's mill has closed down. Brownsville Feels Gloomy. Brownsville Inability to obtain cars for transportation of lumber is paralyz ing the business of the lumbermen of this section. The shortage has existed for seven weeks, during which period not a single car has been loaded at this station, the railroad company absolute ,y refusing to supply cars at all. That no relief is in sight is potent from the fact that a conference, held in Portland a few days ago, between Mayor W. P. Elmore, of this city, and J. P. O'Brien, of the Southern Pacific, in reference to the car shortage, failed utterly, no encouragement whatever being offered. Linn Needs 50 for Grain. Albany There is ' great suffering from the car shortage in towns on the branch lines in this part of the state. Being a railroad junction and a distri buting point, Albany is more favored than any other valley city, but condi tions even here are very bad. , Shippers can get cars for Portland, but absolute ly nothing for the Bouth. The greatest need is for cars for grain and farm pro duce on branch lines. Shippers are un able to fill orders, and the demand for cars is growing greater every day. At least 50 cars are needed now for grain alone. .. . - j , ..... . Woodburn Wants 68- . Woodburn If relief does not come .1 Ml 1 - 1 . 1 1 1 soon there win De consiaeraDie loss from the car shortage here, if a freeze comes and the contents of warehouses are affected. Among the cars needed are 16 for potatoes, 20 for hay and 22 for hops. Of these 58 cars, some were ordered before November 1 . Farmers are anxious to sell, but the commission houses cannot buy so long as theycan not get cars. Clackamas Wants Better Roads. Oregon City Commendable interest in bringing about an improved condi tion in many of the highways of the county is being exhibited by the taxpay ers residing in several of the important road districts. Several meetings have been held in different sections of the county, when a special tax has been or dered levied, the proceeds from which will be utilized, together with what may be appropriated by the county, in placing in substanital repair the thor oughfares in such districts. At a meet ing of the taxpayers of the Highland road district a special tax of 6 mills was ordered levied for this purpose. Irrigation at Freewater. freewater Winter irrigation of the Hudson Bay district, 10 miles below this city, is now in full prorgess, irri gation from the big Burlingame ditch and its laterals covering an area of about 20,000 acres of fruit and rich al falfa lands! At this season of the year all the waters of the Walla Walla and the Tum-a-lum rivers below t he Pea cock and Eagle mills in this city are available for irrigation, which has proved to ba a successful plan in this particular district. ' " FULL. Oregon is Out of Debt, and Will Be Until Early Next Year. Salem For the first time in the his tory of the state every county has paid its state taxes in full. In the last three or four years the payments have been prompt and only two or three counties were delinquent and only for comparatively small sums. Now, how ever, that the last half of the state tax from the several counties is delinquent, a balance of accounts has been struck and not a dollar is found to be due the state. Until a few days ago one county had not paid, but the county treasurer remitted before delinquency started the accumulation of interest. Though the finances of the state are in excellent condition and the state has not a dollar of debt, it is apparent that the treasury will be depleted early in 1907, and that for some time warrants must be indorsed for want of funds and the state must pay interest thereon. No more state taxes will be due until April. Corn in Benton County. Corvallis On old wheat land in this county, John Whitaker, living 12 miles south of Corvallis, grew this season 1, 000 bushels of corn on 14 acres of ground. The yield Is more than 70 bushels per acre, which is understood to be a satisfactory yield in the corn belt of the Middle West. The soil is sandy loam, but has been cropped ' for many years to wheat. The success Mr. Whitaker has had this and other years will lead him to plant a larger acreage . of corn next season. Will Colonize Big Tract. Oregon City Judge T. F. Ryan has made the sale for H. Grim, of Texas, of 800 acres of land, four miles north east of Molalla, to W. II . Bair, of Can ity. This farm will be subdivided into small tracts and disposed of through a plan of colonization. Only 80 acres of the large tract are under cultivation, but the rest can easily be cleared by the individual purchaseas of the tracts. The land is rich and productive and is one of the most fertile sections in the county. Favor Phonetic Readers. Pendleton The sixth annual conven tion of the eastern division of. the State Teachers', association, adopted a. resolution requesting the State Text book commission to adopt some series of readers based on a system of pho netics. Cold Weather in John Day.. Canyon City John Day valley resi dents have experienced a sharp taste of winter, snow falling in the mountains until some of the roads were almost im passible. No stock was lost, and there is no fuel famine here. PORTLAND MARKETS. Fruits Apples, common to choice, 5075c per box; choice to fancy, $1 2.50; grapes, $1.652.25 per crate; pears, $11.50; cranberries, $1213 per barrel; persimmons, $1.50perbox. Vegetables Cabbage, 1 lc; cauliflower, $1 .20 per dozen ; celery, 75 90c per dozen ; lettuce, head, 30c per dozen; onions, 1012c per dozen; bell peppers, 8c; pumpkins, lje per pound; spinach, 45c per pound; squash, llc; turnips, 90c$l per sack; carrots, 90c$l per sack; beets, $1.251.50 per sack; horseradish, 9 10c per pound; sweet potatoes, 2 2s per pound. Onions Oregon, 75c$l per cwt. Potatoes Oregon Burbanks, fancy, $11.10; common, 7090c. Butter Fancy creamery, 2732)o per pound. Eggs Oregon ranch, 3537c per dozen. Poultry Average old hens, 1213o per pound; mixed chickens, 22c spring, 1213c; old roosters, 8 10c; dressed chickens, 1415c; tur keys, live, 1717c; turkeys, dressed, choice, 2122c; geese, live, 10c; ducks, 1516c;. WheatClub, C364c; bluestem, 6768c; valley, 6667c; red, 6162c. Oats No. 1 white, $2525.50; gray, $24.5025 per ton. Barley Feed, $2121.50 per ton; brewing, $22.50; rolled, $22.5024. Rye $1.401.45 per cwt. Corn Whole, $20 ; cracked, $27 per ton. Hay Valley timothy, No. 1;'$1112 per ton; Eastern Oregon timothy, $14 16; clover, $78; cheat, $7.50(n8.50; grain hay, $7.508.50; alfalfa, $11.50; vetch hay, $77.50. Veal Dressed, 5)8c per pound. Beef Dressed bulls, l2c per pound; cows, 45c; country steers, 55c. Mutton Dressed, fancy, 89c per pound; ordinary, 07c. , Pork Dressed, 68c per pound. Hops 11 14c per pound, according to quality. Wool Eastern Oregon average best, 1318c per pound, according to shrink age; valley, 2021c, according to fine ness; mohair, choice, 2828o.