Image provided by: Morrow County Museum; Heppner, OR
About Lexington wheatfield. (Lexington, Or.) 1905-19?? | View Entire Issue (Jan. 3, 1907)
f ' .., m 1 I , ' "" " ! Proposed Oregon Tax Law . (Continued from lant week) 12. A statement of the number of itiUoh of main, branch, double, and Hide tracks owned or leased by said company In each county in thiH state, stated sep arately. 13. A statement of the entire gross receipts and not earnings of the com pany from operutlon and otherwise, etaltl separately, for the flHcal year ending in the calendar year cloning March 1, preceding the report being made. 14. Such other facts or Information of a like or different kind as said board may require in the form of return pre scribed by it. The board is hereby given the power to prewiribe such directions, rules and regulations to bo followed in answering any of the requirements of this section, or as herein authorized, as in its judg ment shall be best calculated to insuie accuracy and uniformity in reporting the facts. (Blanks furnished by board Penalty for refusal or neglect to report.) Section 0. lUanks for making tho statements provided for in section eight (8) of this act shall be provided by the said board: Provided, that the reports herein provided for shall not relieve the comjMny from making any other report required by law to be made to any other oflicor. In ease any company fails or refuses to make any statement or furnish any information required by this act, the board shall inform itself as best it may as to the matters neces sary to be known in order to discharge its duties with respect to the property of such company. Any company which shall refuse or neglect to make the re port required by this act within the time specified shall be subject to a pen alty of 500 for each day of the contin uance of such neglect or refusal to file such report, to be recovered in a proper action brought in the name of the state of Oregon in any court of competent jurisdiction. (Board to determine value and prepare assessment roll Mileage basis of ap portionment.) Section 10. Subsequent to the filing of the reports required in the preceding sections, and prior to the first Monday in October in each year, it shall be the duty of the said state board of tax com' missioners to prepare an assessment roll, as provided in section five (5) of this act, upon which they shall assess the true cash value as of the first day of March at the hour of 1 o clock a. m., of the year in which the assessment is made, of all the property of the com panies herein enumerated subject to taxation under this act, which said assessment shall not be final until re viewed as herein provided. For the purpose of arriving at the amount and character and true cash value of the property belonging to said companies as appearing upon the assessment roll for the purpose of assessment for taxa tion under this act, the said board may personally inspect the property belong ing to said companies and may take into consideration the reports filed un der this act, the reports and returns of ' said companies filed in the .office of any prior officer of this state, or any county thereof, the earning power of said com panies, the franchises and special fran chises owned or used by said companies (said franchises and special franchises not to be directly assessed, but to be taken into consideration in determin ing tho value of the other property), the assessed valuation of any property of said companies, used in the opera tion of the business of the companies, and by law required to be assessed by county assessors, and such other evi dence of a like or different kind as may be obtainable bearing thereon ; provid ed, that in no event shall any report or valuation by a county assessor, or evi dence as inthis act provided, be conclu sive upon such board in arriving at the amount and character and tru cash value of the property belonging to said companies, and by this act to be assessed for purposes of taxation by said board. In determining the true cash value of the property assessable for taxation by the said state board of tax commissioners of the companies in this act enumerated, when said com panies own, lease, operatte or use rail, pipe or wire lines, or property partly within and partly without this state, if the board shall value the entire prop erty within and without the state as a unit, as provided in the next section, the said board shall be controlled in ascertaining the property subject to taxation in Oregon by the proportion which the number of miles of main track (meaning thereby main, stem, and branch lines), miles of wire, or . miles of main pipo lines controlled or used by said company, as owner, lessee, or otherwise, within the state of Oregon bears to the entire mileage of main track as aforesaid miles of wire or main pipe line controlled or used by said company as owner, lessee, or otherwise. (Determination of value as a unit Deduction of property locally assess ed.) Section 11. The said board, for the purpose of arriving at the actual cash rvalue of the property assessable by it, as herein provided, may value the en tire property, both within and without the state of Oregon, as a unit. In case it shall value the entire property as a unit, either within or without the state of Oregon, or both, said board shall make deductions of the property of said company situate outside the state, and not connected directly with the business thereof, as may be ust. to the end that the fair proportion of the property of said company in this state may be ascertained. If the said board value the entire property within the state of Oregon as a unit, it shall make deductions of the property of said com pany situate in Oregon, and assesesd by the county assessors, to an amount that shall be just; and for that purpose the county assessors shall be and they are iiereoy required, if the said board re quest the same, to certify to the said board the assessable value of the prop erty of said companies assessable by them, but such certification of assessed or assessable values is intended to be advisory only, and not conclusive upon the said board. (Sufficiency of description on roll .mileage to oe stated.) Section 12. Upon such assessment roll shall be nlaced. after t.lm rmmn nf each of the companies assessed under wie provisions ot this act, a general de scription of the properties of the said companies, which shall be deemed to include all of the properties of the said companies liable to assessment for tax ation unner tnis act, owned, leased, or occupied by them, whether as owner, lessee, occupant, or otherwise. The said description may be in the language of this act as contained in section six (G) hereof, or otherwise. But no as sessment shall be invalidated bv a. mis take in the name of the corporation as sessed, or by an omission of the name of the owner, or the entry of a name other than that of the true owner, if the property bo cenerallv correctly le scribed; and provided further, that where the name of the true owner, or the name of the owner of record, lessee, or occupant of any property assessable under the provisions of this act shall be given, such assessment shall not be held invalid on account of any error or irregularity in the description, provided sucn description would De sulhcient In a deed of conveyance from the owner. or on account of which in a contract to convey a court of eauitv would decren conveyanec to be made, reading the said description in connection with r,h Ap. finition of property assessable under the provisions hereof as In this act contain ed. Upon such assessment roll shall be placed, opposite the nnm nf thn company, in a proper column, the ag gregate main track mileage as defined in section 10 hereof, miles of wire, or main pipe line, as the case may be, within the state of Oregon. (Ascertainment of value of main and branch lines and value per mile.) Section 13. Said state board of tax commissioners shall thereupon ascer tain the value of the several branch lines of the said companies situated in this state, and the mileage thereof, and shall ascertain the value per mile of the said branch lines respectively by dividing the value of each of them by the mileage thereof. The said bqard shall thereupon deduct the total amount so ascertained as the value of branch lines from the total value of the prop erty of the said companies assessable under the provisions of this act so. as certained as aforesaid ; and shall there upon ascertain the value per mile of main line of rail, pipe,or wire by divid ing the remainder, after deducting the value of said branch lines from the to tal value in this state, by the, number of miles of such main rail, pipe, or wire line in this state, and the quotient ob tained as aforesaid shall be deemed and held to be the value per mile of said branch and main lines respectively. (Apportionment of assessment to coun ties according to mileage.) Section 14. For the purpose of de termining what amount of the assess ment made under the provisions of this act shall be apportioned to the several counties in this state in, through, across, into, or over which the lines of said companies extend, the said state board of tax commissioners shall multi ply the value per mile as ' above ascer tained of the several main and branch lines by the nubmer of miles of such main and branch lines in each of the counties aforesaid, as reported in the statements made by the said companies, or as otherwise ascertained and determ ined by the said board. (Notice of sitting of board to review assessment and apportionment Proof.) Section 15. The said board shall give three weeks' public notice in some newspaper printed at the state capital, setting forth that on the first Monday in Octboer it will attend at the capitol and publicly exairnne the assessment roll by it made, and review the same, and correct all errors in valuation, de scription, quantities, or qualities of property by it assessable and in appor tionment of assessments made by it ; and it shall be the duty of the persons and corporations interested to appear at the time and place appointed. Proof of such notjeb may be made by affidavit 1 as by law provided, filed with the sec retary of said board, on or before the first Monday in October in the year when such notice is printed. (Board to meet annually as stated in notice.; Suction IB. The said hnarH shall moot at thn fnnitol of tin. ulnto nn ftm first Monday of October in each year, as stated in uie nuuu prescribed in the preceding section hereof, and shall then have before it the assessment roll made by it as prescribed in this act. (Review and correction of assessment roll and apportionment Omitted property assessed) . Section 17. It shall then be the duty of such board to review, examine, and correct the assessment roll by it made, and to increase or reduce the valuation of the property therein as sessed, so that the same shall be the full cash value thereof, and to assess omitted taxable property by it assess able in the manner hereinafter provid ed, and to correct errors in apportion ments of assessments therein. If it shall appear to such board that there is any real or personal property which by law it is permitted to assess which has been by it assessed twice, or incor rectly assessed as to description, quan tity, or quality, or assessed in the name of a person or corporation not the owner, lessee, or occupant thereof, or assessed under or beyond the actual full cash value thereof, or which is not assessable by said board, but which has been assessed by it, said board may make proper corrections of the same. If it shall appear to said board that any real or personal property which is assessable by it has not been assessed upon said assessment roll, said board shall assess the same at the full cash value thereof. (Notice of increase or change in appor tionment Petitions to be written and verified Time of filing.) Section 18. Said board shall not change the apportionment of any as sessment or increase the valuation of any property on such assessment roll as provided in the preceding section with out giving to the company or person in whose name it is assessed at least six days' written notice to appear and show cause, if any there be, why the apportionment of such assessment shall not be changed, or the valuation of the assessable property of such company or person, or sorhe part thereof, to be specified in such notice, shall not be increased; Provided, that such notice shall not be necessary if the person or company appear voluntarily before said board, and be there notified by a mem ber thereof that the property of such person or corporation, or some specified part thereof, is, in the opinion of the board, assessed below its actual value, or that such apportionment is, in the opinion of the board, incorrect. Peti tions or applications for the reduction or change of apportionment of a partic ular assessment shall be made in writ ing, verified by the oath of the appli cant, its president, secretary, managing agent, or attorney in fact, and be filed with the board during the first week it is by law required to be in session, and any petition or application not so made, verified, and filed Bhall not be consider ed or acted upon by the board. (Board to complete review in one month, sitting continuously.) Section 19. The said board, sitting for the purpose of reviewing the said roll as above provided, shall continue its sessions from day to day, exclusive of Sundays and legal holidays, until the examination, review, correction, and equalization of the said rolls shall be completed ; but it shall complete said examination, review, correction, and equalization within one month from the time it is by law required to meet, and, unless sooner completed, at the ex piration of one month from the time the board is herein required to meet the examination, review, correction, and equalization of the said assessment roll shall be deemed to be complete. (Record of action of board). Section 20. Corrections, addittions to, or changes in the said roll shall be entered in a column, therein headed substantially "as reviewed," and the entries in such column shall be the rec ord of the action of such board. The meetings, sittings, , and adjournment of the said board, sitting for the purposes of review, shall be recorded in its journal. (Roll kept on file as public record.) Section 21. Said loll, when so exam ined, reviewed, corrected, and qeualiz ed by such board, Bhall be kept on file in the office of the said state board of tax commissioners as a public record. (To be continued next week) Real Athleticlam. An English athletic authority says that 35 Is the maximum age for a good athlete. Perhaps most people have no ticed that professional athletes wear themselves out young. Prize fighters,' sprinters and circus performers quit in early prime. But are these the real athletes? How much more true an athlete Is the well-preserved farmer, who, at 65, can pitch as much hay as his son or grandson ! The best athleticism Is that which holds through the ripe years and ena bles a man to sit his horse as erectly at 80 as at 20. Cleveland Press. A. YEAR OF DISASTER. RECORD OF 1906 18 A DARK AND BLOODY ONE. Nature Caaaea Terrible and Wide spread Detraction of Life and Properly Grim Reaper Works More Peacefully. January. 4 Explosion In mine at Coaldale, W. Va., kills 21 miners. 8 Landslide In Haverstraw, N. T., kills 15 persons. 10 Ten lives lost In fire in West hotel, Minneapolis. .. .Death of President W. R. Harper of University of Chicago. 11 New Croton dam in New York finished. 12 Famine In northern Japan. 10 Death of Marshall Field. 17 Clement Armand Falliereg elected President of France. 21 Eighteen lives lost In fire panic in Philadelphia church .... Brazilian turret ship Aquidaban gunk by explosion and 212 men perish. 23 Steamer Valencia goes ashore on Vancouver Island coast ; 148 lives lost. 25 Death of Gen. Joseph Wheeler, U. S. A House passes joint statehood bill. 20 Death of King Christian of Den mark. 30 Frederick VIII. proclaimed King of Denmark. .. .Death of Paul Dresser, Indiana song writer. February. . 1 Colombian coast towns destroyed by tidal wave following earthquake. 8 Hurricane sweeps Society and Tua motu Islands, destroying thousands of lives. . . .Mine explosion near Oakhlll, W. Va., kills 28 men. 9 Death of Paul Lawrence Dunbar, negro poet. 10 Pat Crowe acquitted of Cudahy kidnaping by Omaha jury. 17 Longworth-Roosevelt wedding in W ashington. 18 Peavey elevator burns In Duluth, with loss of $1,000,000.... M. Faillieres takes oath as President of France. 19 Explosion in mine at Maitland, Colo., causes 16 deaths. 23 Johann Hoch, bigamist and wife murderer, hanged in Chicago. 25 Death of ex-Speaker David B. Henderson. 27 Marriage of Prince Eitel Frederick of Prussia and Duchess Sophie Charlotte of Oldenburg, In Berlin. March. 2 Tornado and fire destroy large part of Meridian, Miss. . 4 Death of Gen. J. M. Schofield. 7 Rouvier ministry falls in France, 8 Fifteen Americans and COO Moros killed in fierce battle on Island of Jolo. 10 1,080 die in mine disaster in Cour rieres, France. 13 Death of Miss Susan B. Anthony, 10 35 killed in railway collision near Florence, Colo. 17 Death of Johann Most, anarchist. 21 Death of Mrs. A. D. T. Whitney. April. 1 John Alexander Dowie deposed at Zion City, 111.,', as head of Christian Catholic church and succeeded by Wilbur G. Voliva. .. .Henry C. Ide inaugurated Governor General of Philippines. 2 Great coal strike begins. 8 Vesuvius in eruption destroys towns at its base. . 11 Death of James A. Bailey, great showman. 14 Two negroes burned to death by mob in Springfield, Mo.... Two officers and five men killed by explosion on bat tleship Kearsarge. .. .Earthquake In For mosa. 15 Four trampled to death and many injured in panic in St. Ludmilla's church, Chicago. 18 Earthquake and fires devastate business district of San Francisco. 19 Prof. Pierre Currle, discoverer of radium, killed in Paris. 22 Dust explosion In mine 40 miles west of Trinidad, Colo., kills 22 men. 20 Tornado sweeps across Texas. 30 Tornado strikes parts of Furnas county, Nebraska. May. s 1 Mob violence and wild disorder in Paris. .. .Iron workers strike in Chicago . . . .Many minor strikes start in the East. 5 Pennsylvania anthracite miners vote to not strike. ' 14 Death of Carl Schurz. 18 Railroad rate regulation bill passes Senate. .. .Forest fires destroy towns in northern Michigan and Wisconsin. 23 Death of Henrik Ibsen. 25 Seven political assassinations In Russia. 31 Michael Davitt, famous Irish lead er, dies.... King Alfonso of Spain weds Princess Ena of Battenburg Bomb thrown at Spanish king and bride kills 20 persons and Injures 100. Jane. 4 Death of Senator Arthur P. Gor man of Maryland. .. .Senator Burton of Kansas resigns Death of John C. New. 4-7 Tornadoes In Texas, Kansas, Min nesota and Wisconsin. 14 Explosion on British boat at Liv erpool kills 9 persons and Injures 40. . . . Massacre of Jews at Bialystok, Russia ....Bill admitting Oklahoma as State passed by Congress. 18 Death of Gov. John M. Pattlson of Ohio. Lieut. Gov. Andrew L. Harris sworn In as successor. .. .Republicans celebrate 50th anniversary of foundation of party. 20 Death of Ohas. E. Tripler of liquid air fame. 22 Prince Charles of Denmark crown ed King of Norway as King Haakon.... Richard G. Iveng hanged in Chicago. 25 Harry Thaw of Pittsburg shoots Stanford White in Madison Square Gar den, New York. 27 Earthquake in South Wales. . , . 29 Mrs. James Tanner killed in auto accident in Helena, Mont. 30 Adjournment of Congress. July. 1 23 American tourists lost their lives in train wreck near Salisbury, Eng land. 4 Son born to Crown Prince Freder- isk Wllhelm of Germany. 5 -Capt. Dreyfus restored to full for mer standing In French army. 18 Death of Lady Curzon of Kedles- ton, formerly Mary Leiter of Chicago. 20 Reign of anarchy in central prov inces of Russia. 21 Czar dissolves the douma and trou ble breaks out. 22 Death of Russell Sage, financier. 30 Death of John L. Toole, English comedian. .. .Russian troops mutiny and capture fortress at Sveaoorg. AutruKt. 1-3 Mutinies of Czar's troops at prom inent fortresses put down. 4 Great strike ordered by Russian rev olutionists begins. .. .Death of Rear Ad miral Train.... 300 drowned by loss of steamer Sirlo oft Spanish coast. 13 Death of Mrs. Pearl Cralgie, Eng lish authoress. 16 Violent earthquake at Valparaiso, Chile. 17 Death of Rebecca S. Clark (Sophia May). 18 Death of Lewis Morrison. ' 20 Cuban revolution breaks out. 28 Real Estate Trust Company's bank fails in Philadelphia. dO Enthusiastic greeting to Wm. J. Bryan In New York. 31 Edward Rosewater of Omaha Bee dieg suddenly of heart failure. September. ' 3 Paul O. Stensland, absconding Chi cago banker, captured in Tangier, Mo rocco. .. .Naval .review on Long Island Sound. . 8 Great massacre of Jews In Siedice, Poland. 9 Mountain slide buries 255 people near Tiflis, In Caucasia. 13 United States sailors landed in Havana, but recalled almost immediate ly. 14 President sends ultimatum to Cuba. , 18 Terrific typhoon sweeps Hongkong. 21 Jellico, Tenn., wrecked by dyna mite explosion. 22 Fierce race war In Atlanta, Ga. 24 Steamboat traffic on Missouri river resumed after ten years. 28 Bank Wrecker Stenslana sentenc ed to Joliet. , 27 Hurricane sweeps States along Gulf of Mexico. 28 Cuban government goes to pieces and United States Intervenes, 29 United States establishes provis ional government in Cuba. October. . 9 Death of Adelaide Ristorl, famous Italian actress. 12 Fierce hurricane and tidal wave in Honduras. 14 Chicago White Sox win baseball championship of the world. 15 Evangelist Sam Jones dies on train in Arkansas. 10 Death of Mrs. Jefferson Davis. . . . French submarine Lutin lost in harbor of Biserta,' Tunis. 17 Western Cuba and southern Flor ida swept by hurricane. 19 Ten lives lost in boarding house fire in Birmingham, Ala. 21 Blizzard and severe rainstorm hit Western States. 24 Colorado river turned from Salton sea into its former channel. 28 Train plunges from trestle into sea at Atlantic City, N. J., destroying 70 live8....Two persons killed and 5 build ings wrecked by natural gag explosion in Coffeyvllle, Kan. 31 Judge Joseph E. Gary of Chicago, who presided over anarchists' trial, dies. November. 1 Death of Congressman Rockwood Hoar of Massachusetts. 5 Cashier Herlng of failed Milwaukee Avenue bank In Chicago sentenced to State's prison, .. .Bank robbery at Ladd, Illinois. 6 Election day. .. .$1,000,000 fire in Hamilton, Ohio. 8 President Roosevelt starts for Pan ama. 12 49 persons killed In B. & O. col lision at Woodville, Ind Death of Gen. W. R. Shatter. 18 Bomb exploded in St. Peter's church In Rome. 19 Ecclesiastical court sustains her esy decision against Rev. A. Crapsey of Rochester, N. Y. 21 23 lives lost In storm on great lakes. 22 Collision of liners Kaiser Wllhelm der Grosse and Orinoco in English chan nel causes 13 deaths. 28 Explosion in Annen, Germany, kills 800 persons and lays town in ruins. 29 President Samuel Spencer of Southern railway and three guests killed In wreck on his own road. December. 3 Congress meets. 4 Sixty lives lost in flood in Clifton, Ariz. 7 Burning of Chi Psl chapter house at Cornell university. Ithaca, N. Y. 14 Edward Muller elected president of Swiss confederation. .. .Fuel famine in North Dakota. 17 Several changes in President Roosevelt's cabinet effected. . 19 Death of Bishop C. C. McCabe. Darkneaa. ' The beautiful girl was lost in thought. "And you say that you would value one kiss from me more than anything on earth," she remarked. "What would you go through for one kiss?" The young man smiled. "I guess a tunnel would be about the best thing," he said, with a far-away look.