Lexington wheatfield., December 27, 1906, Image 3

I Proposed Oregon Tax Law ;
U .J
(Continued from liint week)
(Amendatory clause.) , , i
Section 11. That section 1 of an act
entitled "An act to fix llio plaice of as
HOHHing national bank stock and private
banks, loan and triiHt companies," ap
proved February 24, 1903, being found
upon page 2H1 of tho General Diwh of
Oregon, 1(H),'!, bo and tho wnno hereby
iH amended to read aH followH:
HhareH of stock of national banks
Khali beaHKOHHed totbo individual share
holders at the place whero the bank iH
located. Shares of stock of other
bankH, and intereHt in banking capital,
building and loan associations, and
trust companies, Hhall bo BHHeHHed to
such banks, building and loan associa
tions, or tnmt companieH, or to their
owners or stockholders, as by law pro
vided, at the place where ouch bankH,
building and loan aHHoeiations, or truHt
companies aro located.
(Saving clause.)
Sect ion 12. That this aet shall not
bo count rued to apply to the assessment
-of property made upon the basis of
ownership on the first day of March,
3907, at the hour of 1 o'clock a. in.
A HILL
Kor an art to prciitu a state board of tax com-
mlHstoiiLTH, and to jimwrilio tho iiiuiiilicTKlilp
tliereiif, anil let powiTK and dnllim. ineetliiKH
ami iiroceiiurc, anil Kir appcaiH iiivruirmii ;
)irnvlilliiK fnr Iih i'xii'Iih'h, and rniiipcimatlon
of ItH iiKMiihcru; conforrliiK up' n It Kvncral mii
pcrvlnorv power ovr tlio Hystom of taxation
and public rovonuiw In thiH Mtate; provldliiK
for tin.1 aKHi'KHiiiont for taxation by It of the
property of railway, union Btatlon and depot
electrlr and street railway eompanieH, ownern
and operatorn, and of mien heat, Unlit, power,
water, nan and electrte coinpanloB an may be
OoIiik buslnesH an one Bvnti'in, partly witnin
tb In xtate and nartlv without, or ho iIoiiik liuni-
iii'kk in more than one eounty of the mate, or
pcrnoiiH, HrmH, joint Ktnrk companieH, aHuocla
tloiiH, Kyndlcauw, co-partnerjibipH, or porpora-
IIoiih eiiKHRed in carryuiK on any oi hiicii uum
neHHim; to require certain amdavitx, Mtatis-
ini;iitM,Biicl jcuurtH jwdcr oath, rerjUflculwi,
okH -and apHrit(.' be jumialieu MiO pri
lncel-l)v (Hiiinln pnritoiiH, omcera and conuita
tinny, aiid milking the failure to furnish the
mini', or I lie 1-ir.iWhiuir d laNoor fraudulinit
tt in ci 1 1 , a en mi', ami j.nt? rrltntiK the penalty
therefor; "nil requiring persona to appeur uinl
ti'Mliy, under oath or otherw ise, helnie suiil
iiiiiinl, or uv nuimlier thereof, and making. Ibe
failure so to l, ur Hie glvlmr (ft fnlse" rinrts
or t.'.si i iihiii v . a crime, and preseiibio); the pen
alty therefoi ;nd prese,ribinKlherluiieso(Male
county and other iiiuiiielplul otlieets in Hill
ing Htilri board in the dlsebaiKU of Its dot'ei ;
and provldliiK for aiipealn to the circuit court
from the determination of said board In certain
cases, and the manner of taking, hearing, and
ieleriiilninc the same, and- ilellnlnn the Juris-
lletlon of the circuit eourt of tho several court-.
ties on such appeals; and prohimmiK the mem
bers of said board from accepting any pass frank
-or gratuity from any person or corporation lia
ble to assessment under this aet, and making
the violation of such provision acrlme and pre
scribing tho penalty therefore; and repealing
sections 3050, HOTil, sofa, HUM, SUM of the Codes and
Htatutes of Oregon, complied and annotated by
Hon. Charles B. Bellinger and William W. Cot
ton, and all acts and part of acta in conflict
herewith.
Be jt enacted by the people of the
state of Oregon :
(Board created: Of whom composed
Governor shall be chairman Seal.)
Section 1. There is hereby created a
state board of tax commissioners, to be
composed of two persons appointed by
the governor, secretary of state, " and
state treasurer, acting jointly as in this
act provided, and their successors, who
fluill be skilled in matters of taxation',
and shall not be members of the same
political party, and who shall devote
their entire time to the performance of
the duties herein imposed, and the gov
ernor, secretary of state, and state treas
urer, the last three of whom sliall ex
officio be members of said board. Said
board shall perform and have the du
ties hereinafter specified, and the gov
ernor shall be chairman thereof. Said
board shall adopt and use an official
seal, which shall be provided by the
secretary of state.
(Appointment, bond, and qualification
of appointive members).
I Section 2. The governor, secretary
of state and state treasurer, acting
jointly, shall appoint and commission
all persons appointed under the provis
ions of this act, and before entering
upon the discharge of his official duties
each such appointee shall execute a
bond, payable to the state of Oregon,
in the penal sum of $10,000, with sure
ties to be approved by the governor, for
the faithful discharge of his official du
ties; and each appointee. shall take and
subscribe an oath for the faithful dis
charge of his duties and office, which
oath shall be indorsed upon his official
bond, and said bond and oath when so
exeuted and approved shall be filed in
the ofllcce of the secretary of state.
(First two appointive members ap
pointed on taking effect of act.)
Section 3. Immediately after the
taking effect of this act the governor,
secretary of state and state treasurer,
acting jointly, shall appoint two per
sons, possessing the qualifications re
quired by this act, to serve as the ap
pointive members -of the board hereby
created, subject to the provisions in
this act contained.
(Term of office of appointive mem
bers.) Section 4. The members of the
tioard first chosen by appointment shall
be appointed to hold their offices, one
lor two years and one for four years,
and the governor, secretary of state and
state treasurer, acting jointly, shall
commission one of the first appointive
members of said board to hold his office
tor two vears, and the other one for
four years, and thereafter persons
chosen by appointment aB members of
uch board shall hold their office for :
the term of four years.
(Duties of board.)
Section 5. It shall be the duty of
the said board of state tax commission
ers
1. To have and exercise general su
pervision of the system of taxation and
collection of public dues and revenues
throughout the state.
2. To require that all assessments of
property in this state bo made accord
ing to law.
3. To see that all taxes due the state,
counties and municipalities are col
lected. 4. To prescribe all forms of books
and blanks used in the assessment and
collection of taxes not otherwise pre
scribed by law, and to change to forms
of blanks and books prescribed by law
in case change shall be necessary.
5. To construe the tax and revenue
laws of the state whenever requested
by any officer acting under such laws, or
by any interested person, and to in
struct such officers with relation to
their duties with reference to assess
ment and taxation, and collection of
public dues and revenues.
(J. To issue instructions and direc
tions to the county assessors, county
boards of equalization, county clerks,
and tax collectors as to the rules best
calculated to secure uniformity in the
system of assessment anil collection of
taxes, and a full cash valuation for as
sessment and taxation of all property,
real and personal, tangible anil intangi
ble, including franchises and special
franchises, and to prescribe all blank
forms of reports for that purpose. . -
7. For the purpose of enabling the
board, . any county, assessor, county
board of equalization, county clerk, or
tax collector to acquire and obtain all
information yrafc could in,' any manner
aid it or him'in arriving at the valua
tion, of any franchise or special fran
chise, to examine all books and papers
of account, and to require any person to
appear lirtlnri! pbI'1 board, or any mem
ber thereof, and to interrogate such per
son under oath or otherwise.
8. To bte that jujncltie are enforced
when presecribed by any leu-iiue law
of the btate lor disobedience to its pro
visions, and to see that complaint is
made against persons or corporations
violating the provisions of any tax or
revenue law of this state; and in the
execution of these powers and duties,
the said board, and any member there
of, may call upon the prosecuting at
torney or the attorney general, who
shall institute and conduct prosecutions
for penalties and forfeitures, liabilities
and punishments for violation of the
laws of the state in respect to the
assessment and taxation of property, or
the collection of public dues and reve
nues.
9. To take charge of and superin
tend the enforcement of the inheritance
tax laws; and to see that the taxes pro
vided therein are collected.
.' 10. To make such rules and regula
tions as the board shall deem proper
to effectually carry out the purposes for
which the board is constituted, and to
make , all necessary rules and regula
tions not inconsistent with law as the
board may deem necessary with respect
to its own meetings and procedure.
11. To report to the legislature at
each regular session the total amount
of revenue collected in the state for all
purposes, classifying as to purposes
with the sources thereof, the proceed
ings of the board, and such other mat
ters of information concerning the pub
lic revenues as may be deemed of gene
ral interest.
12. To make diligent investigation
and inquiry concerning the revenue
laws of other states and countries, so
far as the same are made known by
published reports or statistics, or can
be ascertained by correspondence with
the officers thereof ; and with the aid of
information, thus obtained, together
with experience with and the observa
tion of our own laws, to recommend to
the legislature at each regular session
thereof such amendments, changes, or
modifications of our constitution or rev
enue laws as seem proper or necessary
to remedy injustice or irregularity in
taxation, or to facilitate the assessment
and collection of public revenues.
13. To see that each county in. the
state be visited by at least one member
of the board as often as once each year,
to the end that any proper assistance
and advice be given to the officers en
gaged in the assessment and collection
of taxes, that complaint concerning the
law may be heard, and that informa
tion concerning its workings may be
collected, that all revenue officers com
ply with the law, and all violations
thereof be punished, and that all pro
per suggestions as to amendments may
be made.
14. To require from any state, coun
ty or municipal officer, whose duties
pertain to the assessment, apportion
ment, levy, or collection of taxes and
public dues or revenues, or the dis
bursement of public revenues, reports,
and statements, as to any matter deem
ed material and relevant, in such form
as may be prescribed.
15. To make an annual assessment,
upon an assessment roll to be prepared
by said board, of the property having
a situs in this state, as hereinafter de
finedi of all companies, union
station,''', and depot companies, electric
awHtreet ..rjiUway,, companies, and of
Such" heat, light, power, water, gas,
and electric companies as may be doing
business as one system, partly within
this state, and partly without, or so
doing business in more titan one county
of the state.'
(Term "Property" defined Property
not assessable by board.)
Section 6. The term property, as
used in this act, shall be deemed to in
clude all property', real and personal,
subject to assessment for taxation un
der this aet belonging to the corpora
tion, or held by it as occupant, lessee,
or otherwise, and shall include the
rights of way, roadbed, cars, rolling
stock, tracks, wagons, horses, office
furniture,, telegraph, telephone, and
transmission poles, wires, conduit,
switchboards, machinery, appliances,
appurtenances, and all other property
of a like or different kind, used in the
carrying on of the business of said cor
poration, and owned, leased, or oper
ated by them respectively and all other
real and personal property, and all
franchises and special franchises; Pro
vided, however, that this definition
shall not include, apply to, or subject
to assessment for taxation by said
board such real estate as is owned and
can be conveyed by such corporation
under the laws of this state, and which
is not actually occupied in the exercise
of its franchise, or in use in the opera'
tion of their corporate business, nor to
the car and machine shops, grain ele
vators, grain warehouses, docks, bridge
es across the boundary rivers oi the
state or to the Willamette river, the
water craft of any corporation, nor to
the real and personal property of such
corporation devoted to navigation ; but
such 'car and niacUine shops, grain ele
vators ana grain warehouses, docks
and bridges, water craft, and property
devoted to navigation so excepted, shall
be liable to assessment for taxation in
the same manner as - other property in
the state, by the several county assess
ors. -, ...... .- !
(Term "Property Having Situs in This
State" defined.) .....
Section 7. The term property hav
ing a situs in this state shall include
all property, real and personal, of the
corporations included in this act,
owned, leased, used,. operated, or occu
pied by them, and also such proportion
of the rolling stock, cars, and other
personal property of a. like or different
kind, as is used partly within and part
ly without the' state, as herein provided
to be determined.
(Report required
of corporations
Contents . )
Section 8. The several corporations
enumerated in this act, doing business
in this state, are hereby required an
nually, between the first day of April
and the fifteenth day of May, to make
and file with the said board of state tax
commissioners, in such form as said
board may provide, upon blanks to be
furnished by said board, a statement,
under oath of their president, secretary,
treasurer, superintendent, or chief offi
cer of such company, covering a period
of ttt least one year, and not exceeding
five years, as may be required by such
board, containing the following facts
1 . The name of the company ; the
nature of the company, and under the
laws of what state or country it is or
ganized ; the location of its principal
office ; the name and postoffice address
of its president, secretary, auditor,
treasurer, superintendent, and general
manager ; the name and postoffice ad
dress 01 the cmei onicer or managing
agent or attorney in fact In Oregon.
2. The number of shares of capital
stock.
3. The par value and market value,
or if there be no market value, the act
ual value of the shares of stock on the
first day of March at the hour of 1
o'clock a. m. for the year in which the
report is made.
4. The bonds and other corporate ob
ligations of the company.
5. The par value and market value,
or actual value if there be no market
value, of the bonds or other obligations
of the company, on the first day of
March at the hour of 1 o'clock a. in. of
the year in which the report is made.
6. A detailed statement of the real
property owned by the corporation in
Oregon, where situated, and the value
thereof, if required by the board.
7. it required Dy tno said board, a
detailed statement of the personal prop
erty, including moneys and credits
owned by the company in Oregon on
the first day of March at the hour of 1
o'clock a. m. of the year in which the
report is made, where situated, and the
value thereof.
8. If required by the board, the total
value of the real estate owned by the
company situated outside tho state
9. If required by the board, a full
and complete statement of the cost and
actual present value of all buildings of
every description owned by said com
pany within the state not otherwise as
sessed.
10. If required by the board, the
total value of the personal property of
the company 'situated outside of Oregon
11.. The total length of the company's
lines, and the length of so much of its
lines as is within or is without Oregon
which lines sliall, include that which
said ... company fidntrols or uses as
owner, lesee, -or otherwise. -
t ! -XTo. hexojUinued next week)
SHORTAGE A PUZZLE
Prosperity One o! Main Causes
of Lack oi Cars.
MANY SMALL SHIPPERS FACE RUIN
Railways Are Also Losing Revenue
Because They Cannot Handle
Shipments Offered.
Chicago, Dec. 22. The ruin which
the small 'shipper faces, the injury
which the big shipper is suffering on
account of car shortage, and the efforts
the railroads are making to meet phe
nomenal traffic conditions and profit by
the wealth of revenue that is being
offered them were brought out in sharp
contrast today before the- Interstate
Commerce commission meeting in Chi
cago. The hearing relative to car short
age and its causes and possible reme
dies is being conducted by Commission
ers Lane and Harlan.
Witness after witness testified to
conditions which are now pretty gen
erally known, and railway men who
have attained more than national repu
tations as railroad operating men
frankly admitted they were unable to
suggest an adequate remedy. On the
one hand, the shipper, who is suffering
injury, if not being ruined, and the in
dustries which are being crippled were
shown, while in contrast with this pic
ture was revealed the great railway
systems of the country, which had been
rebuilt in the last five years at unheard-of
cost, and which had ordered
equipment and power with a lavishness
almost passing belief.
So puzzling has become the situation
to shippers, to railroad men and to the
commission alike that Commissioner
Harlan declared it almost seemed that
the Country is souring from indigestion
caused by too great prosperity.
It developed during the day from tel
egrams received by the commission that
the car famine in the Northwest was at
last being broken, and that relief was
in sight for the suffering of that sec
tion. The railroad men who testified today
admitted they were at fault for' the car
shortage, but insisted that only half
the blame was on their shoulders. . The
shippers were made to carry their
share of responsibility, without any
apparent effort.
VAST IMPORTATION OF RUBBER
United States Consumes Over Half
World's Production.
Washington, Dec. 22. The United
States will have imported an aggregate
of nearly $50,000,000 worth of crude
rubber at the close of the present year,
according to a statement made public
today by the bureau of statistics of the
department of Commerce and Labor
If to this is added the value of old and
scrap rubber intended for re-manufacture,
the total will considerably exceed
that amount.
The value of rubber importations has
increased more than 200 per cent in a
decade. The United States consumes
more than one-half the world's produc
tion, and the enormous growth in the
importation is attributed to the popular
ity of the bicycle and automobile, cou
pled with the increased use of electricity.
The statement says the indications
seem to justify the belief that the Phil
ippine and Hawaiian islands are capa
ble of producing large quantities of this
article as a result of this government's
estimate of nurseries in those posses
sions for the distribution of rubber
plants for use of rubber plantations.
Hicks Saved At Last.
Chicago, Dec. 22. A dispatch to the
Tribune from Bakersfleld, Cal., says:
Hicks, the miner who has been entomb
ed in the Edison tunnel for 13 days,
was reached by his rescuers at 1 o'clock
this morning. At that hour it was an
nounced he would speedily be released.
His rescuers were talking to him and
had passed to him a basin of water with
which to bathe his face. An improvis
ed hospital has been set up in the tun
nel, warm water to bathe the face of
Hicks, blankets to protect him from
the chill air. 1
Prairie Land Sinking.
El Paso, 'Tex., Dec. 22. Mining men
who arrived here yesterday from the
Sierra Madre mountains report that a
large tract of prairie land at the foot of
one of the spurs of the range is gradu
ally sinking, and that a large lake of
pure water has formed. The lake is
nearly a mile in circumference and the
water three feet deep, the depth gradu
ally increasing within the last few
years. Two other large lakes have boon
formed in the foothills of the Sierra
Madres in the same manner.
Coal Train on Passenger Time.
Superior, Wis., Dec. 22. The Great
Northern road today is making up
train of 80 cars loaded with coal to sup.
ply immediate wants in Grand Forks,
N. D. The train will be run on pas
senger time.
HANSBROUGH OFFERS REMEDY.
Discusses a Car Shortage Bill With
President and Knapp.
Washington, Dec. 21 .Senator Hans
brough, ' of North Dakota, who has
taken an active interest in steps to
remedy the situation caused by the car
shortage, particularly in the North
west, has prepared the outlines of legis
lation which he believes, if enacted
into law, will tend to prevent a recur
rence of the present congestion. These
have been shown to the president, at'
whose suggestion the senator's ideas
were put into shape, and to Chairman
Knapp, of the Interstate Commerce
commission. They contemplate legis
lation along the following lines:
Giving the Interstate Commerce com
mission power to inquire into the
equipment capacity under stress of ex
traordinary conditions ; giving the com
mission authority to require shippers
holding cars in demurrage to unload
and reload such cars within 24 hours
after the cars have been placed in the
position to be unloaded; making it a
misdemeanor for common carriers to
compel trainmen to attempt to move
trains containing tonnage in excess of
the registered tonnage capacity of the
engines hauling such trains ; authoriz
ing the commission to require the tem
porary use of idle equipment of one
road to supplement the overtaxed equip
ment of another.
Many suggestions on the question of
legislation affecting the car shortage sit
uation are being received by the com
mission. Meanwhile much testimony
is being taken in the West on this sub
ject by commissioners Harlan and Lane
and their conclusions will be awaited
before any further communication on
the subject is made to the .president.
Senator Kittredge, of South Dakota,
today expressed the'' opinion that the
coal famine in the Northwest was the
result of the requirement of the amend
ed interstate commerce ' law, under
which the railroads have to eive 30
days'notice before changing a rate, and
also to the action of the retailers in
putting off shipments of coal until they
could have the advantage of the new
rate. The senator made this statement
as the result of many letters he had re
ceived. He added:
The railroads gave notice of a rate
on coal 20 per cent less, than the rate
then in force. The retail dealers, to
have all the advantage of this rate, al
lowed the entire month of October to
pass by before ordering coal. The re
sult was that the railroads were not
able to ship it fast enough."
AMERICA MUST WAKE UP.
Hamilton Mabie Says Germany and
Japan Are Forging Ahead.
Chicago, Dec, 21. America must soon
bow to Germany and Japan as world
powers if a revolution is not effected in
the methods of its commerce. Hamil
ton W. Mabie prophesied in an address
on "Works and Days" at the 61st con
vocation of the Universty of Chicago
held yesterday in Mandel hall:
"Remember that the trained man
commands the situation today, and that
the trained race will take the situation
in the future." Mr. Mabie told the."
graduates.
"The race which combines science -with
inventiveness and ability to work
will rule the world's future. Unless
we awake to the fact that the business
man of the future must take science
as a partner we lose in the struggle.
"Germany is sending out to the ends
of the world young men thoroughly
trained and prepared. The man who
has four languages with which to aid
him will drive out the man with only
one language. "
"The Japanese for centuries have
been learning that every man is but a
part of a larger organization, and the
value of obedience and discipline.
"Fifty years from now it will make
all the difference in the world what at
titude we take, and whether we train
ourselves to meet the Japanese and
Germans."
Aid Must Come Soon.
Lob Angeles, Dec. 21. W. J. Wash
burn, president of the Los Angeles
chamber of commerce, has sent the fol
lowing telegram to President Roosevelt:
"Please have aid rendered immediately
to corral waters now pouring into Im
perial valley, which will soon render
work along the Colorado river useless,
leave Yuma high and dry, besides un
dermining the great Jaguns dam. This
territory can support a population of
1,000,000. Unless river is stopped en
tirely within 60 days it will be practi
cally useless to attempt it."
Ask $1,226,000 for Seattle Fair.
Washington, Dec. 21 .Senator Piles
and Representative Humphrey will to
morrow introduce a bill appropriating
$1,225,000 for the Alaska-Yukon-Pacific
exposition at Seattle in 1909. The bill
carries $550,000 for the Alaska exhibit,
$75,000 for the Hawaiian exhibit,
$100,000 for the Philippine exhibit and
$500,000 for buildings to accomodate
these exhibits
it f..' "' a1
t