(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.