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.