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.