Image provided by: Morrow County Museum; Heppner, OR
About Lexington wheatfield. (Lexington, Or.) 1905-19?? | View Entire Issue (Jan. 10, 1907)
(Continued from lust week) (Appeal froiu tuition of board.) Section 22. Any portion, or corpora tion who shall have petitioned for tlie re duction or change of apportionment, of a particular assessment, or whose as sessment has been increased by tbo said State board of tax commissioners, Hit ting for purposes of review, who shall bo aggrieved by tin) action of such board, inay appeal therefrom to the circuit court. In the cane of individual resident in this state tho appeal Hliall bo taken to tho circuit court of the county where tho individual resides; if taken by an individual who is a non resident of tho Htate it Hliall bo taken to the circuit court of the county in which tho capital of the state is situat cdj if taken by a corporation it Khali be taken to tho circuit court of tho county in which tho principal place of business, if a domestic corporation, or reHidenco of tho managing agent or at torney in fact if a foreign corporation, may bo. Tho appeal Hliall be taken and perfected in tho following manner i aiul not otherwise: ! 1. Tho party desiring to appeal from the action of hui;1i board may caiiHo a notice, to bo Higned by himself, itself, or attorney, to bo tiled with the secre tary of naid board within five days, ex cluding Sunday, from tho timo the re view of tho' said assessment roll is com pleted. 2. Within ten days of the giving of such notice the said party, to be known aH tho appellant, shall filo with the clerk of the circuit court for the proper county a transcript of the petition for reduction of assessment, or so much of the record of the Haid board as may be necessary. to intelligently present the questions k bo decided by the circuit court, together with a copy of the order or action taken by tho said board, the notice of appeal, and the record of tho filing thereof ; thereafter the said cir cuit court shall have jurisdiction of the matter, but not otherwise. The appeal shall bo heard and de termined by the circuit court in a sum mary manner, and shall be determined as an equitable cause. Either the ap pellant or any county to w hich any por tion of the assessment complained of is or may be apportioned as appellee shall be ent itled to the compulsory attendance of witnesses, and to the production of books and papers. If, upon the hear ing, the court finds the amount at which the property was finally assessed by the said board is its actual full cash "value, and the assessment was made fairly and in good faith, it shall ap prove such assessment ; but if It finds that the assessment was made at a greater or less sum than the actual full cash value of the property, or if the 8:ime was not fairly or in good faith made, it shall set aside such assessment and determine such value, and a certi fied copy of the order or judgment of the circuit court shall bo sufficient war rant fr the apportionment, levying, and collecting of taxes against such proper ty and upon such valuation so determ ined. No proceedings for the appor tionment, levying, or collection of taxes gainst any property shall be stayed by reason of the taking or pendency of any appeal from the said board ; but In vent the assessment is decreased by the court on appeal, the tax collectors of the several counties shall refund to the person or corporation paying said taxes on such property any excessive amount of taxes collected, and such tax collector shall be reimbursed therefor by the several municipalities to which ho may have disbursed any such exces sive collections, and in event the assess ment is increased by the court on ap peal the property shall be liable for the deficiency on the amount of such in creased valuation. In event any reap portionment as between counties is made by the court on appeal, corre sponding adjustments shall be made by the tax collectors of the counties affect ed. The provisions of law governing costs and disbursements on appeal shall be applicable hereto. Payment of taxes while appeal is pending shall not oper ate as a waiver of the appeal or the right to a refunding of taxes found to be excessively assessed. (Assessment final when reviewed Cer tified to county clerks Apportion ment and collection.) Section 23. After the said roll has been reviewed by the said state board of tax commissioners the assessments therein shall be deemed complete. Said, board shall thereupon certify to the county clerks of the several coun ties in, into, through, across, or over which the lines of said companies run the number of miles of main and branch lines of the said companies, and the respective values thereof appor tioned to each of such counties ; and the several county x clerks shall there upon apportion the amount certified to their respective counties among the cities, towns, school districts, road districts, ports' and other municipal taxing agencies and districts in propor tion to the length of such main and branch lines in each of such munici palities, multiplying the value per mile as above ascertained of such main and branch lines by the length thereof in each of such municipalities, and ap portioning the result to such municipal ities, and shall enter tho name in the assessment roll which has been made by the county assessor and equalized by tho county board of equalization and returned to tho clerk. "Taxes shall be levied and collected upon tho assess ments so made in the same manner other taxes are levied and collected, and at the same time and by the same officers. (Length of line in minor subdivisions to bo reported to county clerk.) Reel ion 24. To assist the county clerk in apportioning the said assess ment between the several municipalities or taxing agencies or districts in his county, ho is authorized to require, and it Is hereby made the duty of the sever al persons or corporations liable to as sessment under the provisions of this act, to report to the county clerk, under oath, the length of main and branch lines in each city, town, school district, road district, port or other municipal taxing agency or district in such county. ( Record Quorum- Temporary officers.) Section 25. A record of the proceed ings of such board shall be kept at the capitol open to tho inspection of the public; a majority of the board shall constitute a quorum to do business, but a lesser number may meet and ad journ from time to time. In the ab sence of either the chairman or the secretary, the board shall appoint a temporary chairman or secretary. (Appointment and duties of secretary Clerical assistance.) Section 2(1. Said board shall, at its first meeting, by a majority vote of all the members, elect one of the appoint ive members thereof as secretary, who shall serve as such for two years, and until his successor is appointed and qualified. His successor shall be elected by a like vote. The secretary shall keep a record of the proceedings of the board, which shall be certified by the chairman and secretary, and kept in the office of the said board at the state capitol, and shall perform such other duties as may be required by law or by said board. The other appointive member shall perform such duties as may be specially required by the board. Such board may appoint and remove at pleasure such other clerks as may be necessary, not exceed ing two in number, at a salary not to exceed $75 per month each. (Compensation of appointive members and clerks Traveling expenses.) Section 27. The members of said board, except the governor, secretary of state and state treasurer, shall receive as compensation for their services the following amounts, to wit, the sum of dollars per annum, payable quarter-annually, as the salaries of oth er state officers are paid. Each of the members of said board shall be entitled to receive his necessary traveling ex penses while traveling away from the capital on the business of the board, which expenses shall be itemized by the person incurring the same, and when the same is approved by the chairman shall be paid upon warrant drawn by the secretary of state upon the state treasurer out of any funds not otherwise specifically appropriated by law. (Ses"ions Where held To be furnish ed tfith office, printing and supplies.) Section 28. The said board shall hold its regular sessions at the state capital, and shall be furnished by the secretary of state with an office at the state capitol, and necessary supplies and printing, in the same manner as other state officers. Said board may hold sessions at any place in this state when deemed necessary to facilitate the discharge of its business. , (Examination of witnesses Books and papers Penalty.) Section 29. The said board, or any member thereof, in conformity to the resolution or rules of the board, shall have the power to subpoena and ex amine witnesses, to administer oaths, and shall have access to and the power to order the production of any, books or papers in the hands of any person, company, or corporation whenever necessary in the prosecution of any in quiries deemed necessary or proper in their official capicity. Any person who shall disobey any subpoena or subpoena duces tecum of the said board, or any member thereof, or refuse to testify when required so to do by said board, or any member thereof, shall be deemed guilty of a misdemeanor, and upon con viction thereof shall be punished as provided by law therefor. (False statements or testimony Perjury-) Section 30. Any person who shall wilfully present or furnish to the said board, or any member thereof, any statement required under this act, or which may be required by said board, or any member thereof, under the powers in this act contained, which statement shall be false or fraudulent, or shall give testimony before said board, or any member thereof, which shall be false or fraudulent, shall be deemed guilty of perjury, and upon conviction thereof shall be punished as by law otherwise provided for such crime. (Filling vacancy Majority of appoint ing offices sufficient.) Section 31. In case a vacancy shall ! occur by reason death, resignattion, or removal of either of tho appointive members of said board, the governor, secretary of state, and state treasurer, acting jointly, shall appoint a successor to fill out the unexpired term of the member whose office is thus made va cant, and in making such appointment they shall not appoint a person from the same political party as tho remain ing appointive member. Whenever in making appointments provided in this act, the governor, secretary of state and state treasurer are required to act joint ly, the action or vote of a majority of them shall be sufficient if they are not unanimous. (Allowance of witness fees and mileage.) Section 32. Witnesses testifying be fore the said board, or any member thereof, shall be allowed tho same fees for per diem and mileage as allowed in civil causes in the circuit court, and the same shall be paid by warrant of the secretary of state upon tho state treas urer upon the certificate of any member of said board. No tender of witness fees or mileage in advance shall be necessary. (Sheriffs to serve process, etc.) Section 33. It shall be the duty of the sheriffs of the several counties to serve all process, papers and subpoenas required by said board or any mem ber thereof, and to make return of the same to the said board. (Regular meetings of the board Claims audited.) Section 34. The said board shall meet on the second and fourth Wednes days of each month to pass upon all matters properly coming before the board for consideration. All necessary co ts and expenses of said board shall be audited, upon proper vouchers, and, upon order of the board, be paid out of the state treasury upon warrants drawn by the secretary of state. (County assessof to file oath as to full cash value assessment by him.) Section 35. For the purpose of as sisting the said board in supervising the assessments made in the several counties, and that all assessments' of property in this state be made accord ing to law, every county assessor in this' state, at the time of the return by him of his assessment roll, shall take and subscribe to an oath in substan tially the following language and form, which oath shall be forthwith filed by him with the said state board of tax commissioners, namely: State of Oregon, County of ss. 1, (name of assessor), being the duly appointed, qualified and act ing assessor of the above named county, do solemnly swear that I have diligently and to the best of my ability assessed all property in said county, which by law I am permitted to assess, at the full cash value thereof; that I have not wilfully and knowingly omitted to assess any person or property, or assessed over or under the full cash value thereof any property or, class of property whatever. ' (Signature of assessor). Subsciibed and sworn to before me this day of , 19... (Signature and title of officer). (Official seal.) (Penalty for omission to file oath or assess property.) . Section 36. Any assessor who shall fail, neglect, or refuse to make and subscribe to an oath as aforesaid, or shall fail, neglect, or refuse to file the same with the said state board of tax commissioners, or shall wilfully and knowingly omit to assess any person or property by him assessable, or shall assess under or over the full cash value thereof any property or class of prop erty whatever, shall be deemed guilty of a misdemeanor. The judgment of conviction of any, such assessor for a violation of the provisions of this sec tion shall of itself work a forfeiture of his office. . (Members of board not to accept pass or gratuity.) Seotion 37. It shall be unlawful for any member of said board, directly or indirectly, to accept any free pass, frank, , or gratuity whatever, from any person or corporation liable to assess ment under the provisions of this act. Any member of said board violating the provisions of this section shall be deemed guilty of a misdemeanor, and the judgment of conviction thereof shall of itself work a forfeiture of the office held by such member. , (Companies liable to - assessment to maintain office in state.) Section 38. Every railroad company, union station and depot company, and electric railway company doing business as such within this state, and every heat; light, power, water, gas, and electric company doing business as such, as one system, partly within this state and partly without, or so doing business in more than one county of the state, shall establish and maintain at some fixed point within the state a principal office, and shall maintain thereat a secretary or managing agent. (Terms person, company, corporation, how construed.) Section 39. The terms person, com pany, corporation, or association, whenever used in this act, shall apply to and be construed to refer respective ly to any person, firm, joint stock com pany, association, syndicate, copart nership, or corporation engaged in car rying on any business, the property of which is subject to taxation under this act. (To be continued next week) OFFER HIGHER PAY Secretary Hitchcock Proposes a Plan to Keep Employes. GOVERNMENT SALARIES TOO LOW Scores of Postal Clerks Resign and Efficiency of Service Will Be Jeopardized. Washington, Dec. 31. Failure at this time to increase materially the compensation of postoflice employes, thus keeping pace with the advancing wages in other lines of employment, will seriously jeopardize the efficiency of the service. This statement was taken from the annual report of First Assistant Postmaster General Hitch cock, made public today. The need of new legislation to make the postal ser vice under the circumstances more at tractive in order to retain present em ployes and as an incentive for good men to enter the service is treated exten sively by Mr. Hitchcock, who present a plan for the consideration of congress. Resignations from the service have increased at an alarming rate and the standard of men going into the service has greatly deteriorated in the last fis cal year. Mr. Hitchcock's report shows that in the first and second class offices thare were approximately 20,000 clerks in the grades ranging from $600 to $1,000 and of these clerks 2,340 or about 12.3 per cent resigned during the year. Of 23,000 letter carries at tached to these offices, 601 or about 2.6 per cent voluntarily left the service. Mr. Hitchcock recommends establish ing for both cleks and carries six grades of compensation, the annual salary to be $600 for the initial grade, $800 for the second grade and for the four suc ceeding grades $900, $1,000, 1,100 and $1,200 respectively, and providing for the advancement of clerks and car riers in first class offices from $600 ini tial grade to $800 after one year's ser vice, to $900 after two years' service, to $1,000 after three years' service and for the advancement of clerks and car riers in second class offices to $800 af ter one year's service and to $900 after two years' service. FOG CAUSE'S WRECK. Thirty-five Killed and Many Injured In Suburb of Washington. Washington, Dec. 31. An appalling disaster resulting in the death of about 35 persons and injuries, as far as can be learned, to about 50 persons, occur red about 6:30 o'clock last night on the Baltimore & Ohio railroad at Terra Cotta, a suburb of Washington. The Frederick City, Md., local No. 66, on the point of pulling out from the sta tion, was run into by a train made up entirely of eight empty coaches bound from the West for Washington. The engineer could not see the block on account of the heavy fog and plung ed ahead on his mission of death. A dense fog and drizzling rain prevailed during the day and the night and to the inability of the engineer of the rear train to see the signal showing that another was in the block is attributed the accident. The grade at the place where the accident occurred is down ward and the tracks were slippery. The wrecked train was composed of an engine, smoking car and two day coaches. The two rear coaches were reduced to kindling wood, and the rear of the smoker was telescoped. So great was the impact that the local train was scattered along the track for a consid erable distance. Fortunately the wreck age did not take fire. Traffic was delayed by the accident, and it was after midnight before the bodies of the dead could be brought to the city. There was an entire absence of any attempts at theft. As soon as possible the bodies were covered and laid aside to await the coming of the train sent irom the city. From the appearance of the bodies it is believed that nearly all of the vic tims were killed outright or died with in a few minutes after the accident. Russia Delays Fixing Date. London, Dec. 31. For some time Great Britain has been trying to induce Russia to fix a date for the next Hague peace conference, but thus far without success. It has been urged that May would be the most convenient month, but although this suggestion was made early in the fall, no reply has been re ceived. The British delegates probably will include a cabinet minister in ad dition to James Bryce, the newly ap pointed American ambassador. How ever, the delegates will not be announc ed until something is heard from Russia. Give Pope Money to Fight France. Rome, Dec. 31 The pope has receiv ed many important, donations to help him in the difficulties with France. They include $400,000 from Emperor Francis Joseph of Austrh and $400,000 from Cardinal Vashary, archbishop of Grau, Hungary. EUROPE CRIPPLEdS All Communication Stopped and Som Lives Lost by Storm London, Dec. 29. It has been many years since Central Europe generally has suffered so severely from an Arctic visitation as it has this week. From France, Belgium, Switzerland, Ger many and Austria-Hungary the same tale is repeated of heavy snow storms, interruption of vehicular, telegraphic and railroad communication, loss of life and general discomfort. While Great Britain as a rule escapes winter weather, she has suffered this year to an almost unprecedented degree. According to reports tonight from northern points, the storm is growing worse. The heavy snowstorms which began several days ago still continue. They are accompanied by violent gales and even thunder storms in some places, and have resulted in a serious railroad ac )ident near Arborath, Scot land, in which about 50 persons were killed or suffered serious injury. Railroad traffic in the north of Eng land and especially Scotland is becom ing completely tied up. Large towns like Edinburgh, Dundee and Perth are almost isolated. The telegraphic ser vices are disorganized and would be completely useless but for the extension in recent years of the underground wires. The snowstorms continue with equal severity in Northern Wales and in Ireland. DREDGES TO DIG CANAL. Commission Calls for Bids for Two With Pipe Lines. Washington, Dec. 29. Revised spe cifications have been prepared by the Isthmian Canal commission for two pipeline dredges to be used at La Boca and Cristobal. Under the original specifications bids were asked for on these dredges delivered in this country. The new specifications ask for proposals delivered ready for work in Panama, one on the Pacific side of the isthmus and the other on the Atlantic Side. Proposals are also asked on the machin ery knocked down in Panama. These dredges are required for harbor work, as well as for dredging at the ends of the canal. The commission now has two dipper dredges at work in Panama and a third dredge of this de scription is now building. The cost of these dredges varies from $100,000 and $102,500, and it is believed that the cost of the pipeline dredges will be about the same. The commission also has two sea-going dredges building near Baltimore. Each of these is 300 feet long and is capable of going to sea under its own steam at a speed of eight or ten knots an hour. One of these will be usedjon the Pacific side of the zone and the other on the Atlantic. HILL WILL RETIRE. His Son to Assume Active Control of Great Northern. St. Paul, Minn., Dec. 29. President James J. Hill, of the Great Northern railroad, the empire builder of the Northwest, will retire from the active management of his mammoth enter prises July 1, 1907. The announce ment is credited to Mr. Hill himself in a conference held with Twin City busi ness men. Mr. Hill's successor will be Louis W. Hill, vice president of the Great North ern, who in reality has been in active charge of the road for the past three years. L. W. Hill possesses to a con siderable extent the remarkable genius of his father, as has been demonstrated on more than one occasion. He has also been carefully trained iin the ways of his parent, and besides possessing natural ability, is thoroughly posted as to the Hill methods and policies, Rumors have been current at the be ginning of the past few years that Mr.' Hill would retire, but the magnate has kept as hard at work as ever. Despite his 67 years he is as strong intellectual ly as 20 years ago, but he feels that the is entitled to a rest from his hard la bors. In. a public speech delivered some time ago he said that he was pre paring to lift some of the burdens from his back. He said he hoped that he would devote considerable time to read ing, a pleasure which he has not been abie to pursue as much as he would like. Ralsull Prepares tor War. Tangier, Morocco, Dec. 29. Accord ing to the best Information obtainable, Railsuli has refused to resign his gov ernorship, and has sent his harem to the mountains under the protection of a detachment of Kabyles, and is prepar ing to meet the forces of War Minister Gabbas at Zinat. The war minister entered the city in state today and went to the grand mosque, where he solmen ly read a letter from the sultan dis missing Raisuli from his governor ship for causing injury to the coun try. Transports May Take Food to China. Washington, Dec. 29. Quarter master General Humphrey has notified Secretary Taft that he has available two transports in which supplies for the Chinese famine sufferers may be sent. These are the Buford and the Warren, ooth at San Francisco. Secre tary Taft, upon the reconvening of con gress, will ask for authority to use on of these vessels for the relief mission.