Lexington wheatfield. (Lexington, Or.) 1905-19??, January 17, 1907, Image 7

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jed Oregon Tax Law
(Repealing clause.) .
Section 40. That sections 3050,
3051, 3052, 3053, ,. and , 3Q64,,.. of -the
Codes and'RfattUes of Oregon' pontplled
and annotated by Hon. Charles B. Bel
linger and William W. Cotton, and all
acts and parts of acta iri conflict 'here
with, be and the Hume hereby are ro
pealed: Provided, that nothing in this
act contained Khali affect the assess
inent of property upon the basis of
ownership and valuation , thereof upon
the first day of March, 1907, at the
hour ,of 1 o'clock a. m..; but the sec
tions, acts and parts of acts hereby re
pealed shall remain' in ifuJI force and
effect for the purpose of effecting the
assessment, according, to .law upon the
basis of ownership and valuation there
of March 1, 1 907,;, at ' the hour of 1
o'clock a. m. . ' ' ,
(Board not to assess until after assess
ment for 1907.) -, . . v
Section 41. Nothing in this act con
tainecj 'shall require or authorize the
said board to assess property herein de
scribed upon the baHis of owrership
thereof on the first day of March, 1907,
at the hour of 1 o'clock a. m., but the
fir. assessment of such property made
by said board shall be upon the basis
of ownership at such date after March
1, 1907, at 1 o'clock a. m., as now or
horeaftor may be provded by the gen
eral laws of the state.
Tor an ct to create and drfine the duties
and powers of the hoard of enualiiation in
the several counties of this State; and to
Erovide for the equalization and correction
jr said board of equalization of the assess
ment roll returned by the county assessors
in the several counties, and the assess
ment of property omitted from said roll,
and for appeals from said board to the cir
cuit court, and the manner of taking and
disposing of the same, and prescribing the
jurisdiction of the circuit court on such ap
peals; and repealing sections 3079, 3080,
S0R1, and 808.1 of the Codes and Statutes
of Oregon, compiled and annotated by Hon.
Charles ft. Bclliniter and William W. Cotton:
and repealing section 3082 of the said
Codes and Statutes of Oreiron as reenacted
hy section 8 of an act approved December
2, 1003, being Laws of Special Session,
1003, page 4 et eequitur; and repealing so
much of section 3080 of the said l odea and
Statutes of Oregon as is in conflict with
this act; and repealing all acts and parts
ot acts in conflict herewith.
Be it enacted by the people of the
state of Oregon:
Board of equalization How consti
tuted Duties of board,)
Section 1 . The county judge, county
clerk, county commissioners, and as
sessor of the several counties of . this
state shall constitute a board of equali
sation to examine and correct the as
eessment rolls returned by the assessors
in their several counties, and to in
crease or reduce the valuation of the
property therein assessed, so that the
same shall be full cash value thereof,
and to assess omitted taxable property,
. in the manner hereinafter provided.
The board shall meet at the court house
in the several counties on the first
Monday of October in each year, and the
county clerk shall lay before the board
the assessment rolls returned by the
assessor. The county judge shall, if
present, be chairman of such board,
and the county clerk shall, if present,
be clerk thereof. Three members of
euch board shall constitute a quorum
thereof. .
(Qualification of members of board.)
Section 2. Before proceeding to the
equalization of such rolls the several
members of the board shall each take and
subscribe to an oath, to be administered
"by a member of such board, and to be
filed with the cotyity clerk, to faithfully
and honestly examine, correct, and
equalize at full cash value said assess
ment roll and all property so returned
oy sucn assessor.
Corrections required to be made
Omitted property.)
Section 3. If it shall appear to such
hoard of equalization that there are
any lands or lota or other property
assessed twice, or incorrectly assessed
as to description or quantity, and in
the name of a person or persons not
the owner thereof, or assessed under or
beyond the actual full cash value there
of, said board may make proper correc
tions of the same. If it shall appear
to such board that any lands, lots, or
other property astes-able by the assess
or are not assessed, such board shall
assess the same at the full cash value
(Increase in assessment Notice Pe
titions for reduction.)
Section 4. Said board of equaliza
tion i-hall not increase the valuation of
any property on such assessment roll,
as provided in the preceding section,
without giving to the person in whose
name it is assessed at least three days'
notice to appear and show cause, if any
he ha, why the valuation of his assess
able property ; or some part thereof, to
lie ppecified in such notice, shall not be
increased: Provided, that such notice
shall not be necessary if the person
appear voluntarily before said board,
and he there personally notified by a
member thereof that his property, or
tome specified part thereof, is, in the
opinion of the board, assessed below
its actual value:' And provided fur
ther, that such notice shall not be ne
ceseary in event the board deem it ne-
.naaaw frt inprAfloa t.lio volnnflnn rt all
I A. f 5
pWr4 upon5such rolls, in a certain
proportion, in order that the valuation
of the property generally upon the rolls
shall be its full cash value, as by law
requii edf.t Petitions' or applications for
the rediiction of a particular assessment
shall be made' in writing, verified by
the oath of the applicant or his attor
ney, and be filed with th hoard Hiifinir
the first week it is by law required to
re in session, and any petition or ap
plication not so made, verified, and
filed shall not be considered or acted
upon by the board.
(Sittings of board.)
" Section 5. Said board of equaliza
tion shall continue its .sessions from
day to day, exclusive of Sundays and
legal holidays, until the examination
and correction and equalization of the
assessment rolls shall be completed;
but it shall complete said examination,
correction and equalization within one
month from the time it is by law re
quired to meet, and, unless sooner com
plc'ted, at the expiration of one month
from the time the board is herein re
quired to meet, the examination, cor
rection, and equalization of said assess
ment -rolls shall be deemed to be com
plete. (Record of proceedings of board.)
Sections. Corrections, additions to,
or changes in the said roll shall be
entered in a column therein headed
substantially "As Equalized by the
County Board," and the entries in such
column shall be the record of the ac
tion of said board. The meeting, qual
ification, sittings, and adjournment of
said board shall be recorded in the
journal of the county court.
(Return of corrected and equalized
Section 7. Such assessment rolls,
when so examined, corrected, and
equalized by such board, shall be re
turned to the county clerk.
(Appeal to circuit court.)
Section 8. Any person who shall
have petitioned for the reduction of a
particular assessment, or whose assess
ment has been increased by the board
of equalization, who shall be accrieved
by the action of such board, may ap
peal therefrom ' to the circuit court of
the county. The appeal shall be taken
and perfected in the following manner,
and not otherwise: ,
1. The party desiring the appeal
from the action of such b iard of equal
ization may cause a notice, to be signed
by himself or attorney, to be filed with
the county clei k of the county within
five days, excluding Sunday, from the
time the assessment roll is returned to
the county clerk by the board of equal
2. Within five days of the giving of
such notice the appellant shall file with
the clerk of the circuit court a trans
cript of the petition for reduction of
assessment, or so much of the record of
the board of equalization as may be
necessary to intelligently present ' the
questions to be decided by the circuit
court, together with a copy of the order
or action taken by the board of equal
ization, the notice of appeal and re
cord of the filing thereof; thereafter
the circuit court shall have jurisdiction
of the matter, but not otherwise.
The' appeal shall be 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 the county as appellee shall
be entitled to the compulsory attend
ance of witnesses and to the production
of books and papers. ' If, Upon hearing,
the court finds the amount at which the
property was finally assessed by the
board of equalization is its actual full
cash value, and the assessment was
made fairly and in good faith, it shall
approve such assessment; but if it finds
that the assessment was made at a
greater or less sum than the market
value of the property, or if the same
was not fairly or in good faith made, it
shall set aside such , assessment and de
termine such value, and a certified cony
of the order or judgment of the circuit
court shall be sufficient warrant for the
levying and collecting of taxes against
such property, and upon such valua
tion so determined. 1 : No proceedings
for the levying or collection of taxes
against any property shall be stayed by
the reason of the taking or pendency of
the appeal from the board of equaliza
tion; but in event the assess ment is
decreased by the court on appeal the
tax ccollector shall refund to the
person paying taxes on such prop
erty any excessive amount of taxe col
lected, and in event the assessment is
increased by the court on appeal the
property shall be liable for the defi
ciency on the amount of such increased
valuation. The provisions of law gov
erning costs and disbursements, on ap
peal shall be applicable hereto. , ..-
(Repealing clause.)
Section 9. That sections 3079, 3080,
3081, and 3083 of the Codes and Stat
utes of Oregon, compiled and annotated
by Hon. Charles B. Bellinger and
William W. Cotton, be and the same
hereby are repealed ; and that section
3082 of the said Codes and Statutes of
Oregon, compiled and annotated by
Hon. Charles B. Bellinger and William
W. Cotton, as reenacted by section 3 of
an act approved December 24, 1003, ba-
ing fodrttf ft) thf'Lawaof ;the. Speck;
Session of 1903,' page 4 et "eequitur, be
and the same hereby a. repealed ; ana
that so much of section . 30G0 of ,the
Codes and Statutes of 'Oregon, ' as com
piled and annotated by Hon. Charles B.
Bellinger and William- W,' . Cotton, ag
is in- conflict herewith be repealed ; and
that all acts and parts of acts in conflict
herewith be and the name - hereby are
repealed. " . ,.; .j ,
(There being no reason apparent why this
act should not go into effect immediately after
its taking effect as hy iaw provided, no sav
ing clause is inserted exempting assessment
for the current year, etc., from its effect.)
For an act to provide a more efficient system
for the levy and collection of taxes, and
providing penalties for the violation, of the
provisions of this ti-A; and to repeal chap
ters 6, 0, and 7 of title XXX of the
Codes and Statutes of Oregon, compiled
and annotated by Hon,' Charlis B. Jlellinger
and William W. Cotton; and sections 4,
6, , 7, 8; 9, 10, lland 12 of an act ap
proved December 24,'ifl03, and found upon
page 4 et sequittir of the General Laws of
the Special Session of 1903; and an act
entitled "An act to amend section 3098- of
liallinger and Cotton's Annotated Codes and
Statutes of Oregon," approvci February 12
1903; and an act entitled "An act to amend
an act entjtled 'An act to amend section
" 8008 of Bellinger and Cotton's Annotated
Codes and Statutes of Oregon,' approved
February 12, 1003, and to declare an emer
gency," approved December 24, 1903; and
chaplers 7, f)3, MS. 158, 102, and 183 of
the General Laws of Oregon, 1005; and an
act filed in the office of the Secretary of
State December 24, 1903, entitled "An act
to amend section ZlU'i of Ticllingcr and
Cotton's Annotated Codes and Statutes of
Oregon"; and an act antitled "An act to
amend section 3001 of the Codes and
Statutes of Oregon, as Annotated by
Charles B. Hellinper and William W. Cot
ton, and giving the apportionment of rev
enues for the state among the several conn
tics and defining the method of proceeding
in malting the state apportionment," ap
proved February 24, 1903; and all other
acts and parts' of acts amendatory of any
of the acts and sections above set forth,
and all acts and parts of acts in conflict
Be it enacted, by the people . of the
state of Oregon:
f(Of the Levy of Taxes.)
(Estimate for county purposes, apptr-
tionment and state and school tax.)
Section 1." The county court of ea'h
county shall, at its term in January in
each year, estimate the amount of
money to be raised in its county for
county purposes, and apportion such
amount, together with the amount of
state and school tax, and other taxes re
quirsd to be rained in its county and,
such other taxes as it may in its discre
tion as authorized by law determine
shall be raised, according to the valua
tion of the taxable property in the
county for the year, and such . determ
ination shall be entered in its records.
(B. & C. Comp., section 3084, without
change, except to make provision for other
taxes required to be raised, and taxes which
it may, in its discretion, as authorized by
law, determine shall be raised.)
(Levy of tax by county court.)
Section 2. For the purpose of rais
ing revenues for county purposes, : the
county court for each county in the
state shall, in ita January term in each
year, levy a tax upon all taxable prop
erty in its county, which tax shall be
sufficient in its amount to defray the
expenses of the county. v,j
(B. & C. Comp., section 80R5 as reenacted
by Laws, Special Session, 1903, page 6, ex
cept to strike out "or board of county . com
missioners," as the functions of that , body
are now by law, exercised by the county court.
The same chnnge is made in other sections
carried into this act, but will not be specially
noted.) , '
(Levy of other required or permissible
levies by county court at January
term.) ' - '
Section 3. The county court shall,
at its January term in euch year,;levy
any other taxes which by lawr the
county or county court or board of
county commissioners .is required to
levy, and any other taxes which it may
determine to levy and which by law it
is permitted to levy.
(New; but seems to be necessary to provide
time for levy , of special county taxes.) ' ,
(County clerk to be notified of rate of
Section 4. It shall be the duty of
every school district, and each' incor
porated town and city, and of each pub
lic corporation authorized to levy a tax,
to notify, in writing, the county clerk
of the county within which the school
district, town, city, or public corpora
tion is situated, of the rate per cent of
the tax levy made by it, on or before
the first day of January of each year,
which notice shall be kept on fi'e by
the several county clerks, and remain a
part of the records of the office.
'No chfnge from B. & C. Comp., section
3008j as finally amended by Laws of Special
Session, 1903, page 22; section 1 of Laws of
1905, chapter 7, except the proviso '(which
was temporary in nature and the occasion for
which has passed by lapse of time) has been
(Tax levies to be in even mills or in
even tenths of mills.)
Section 5. All counties, cities.
School districts, and other corporations
which are vested with the power of
levying taxes, shall make their total
lew terminate with even mill or mills.
or in fractions of one-tenth of one mill.
(Laws 1905. chanter 127. section 1. no
(To be continued next week)
According to the. Massacnusetts bu
reau of statistics, there are 3,45!) law
yers in that State, 5.-07 pliyieians aud
surgeons, and 3.737 clergymen. ,
Com fort In Tlmt.
Jimmy Ain't yer vaccination healed
Tommy Kaw.
Jimmy Ceo J Don't It make yer feel
Tommy Nnw ! -The doctor told mom
I mustn't take a bath till it's all healod
up. Philadelphia Press.
' Friday', Jan II ' ' ;
Washington, 1 Jan. li.-The senate
loday without division passed the Mc
Cumber service pension bill. . The bill
was so amended oh to Trm.LrA if. annliea.
ble to the survivors of the Mexican .as
well as the Civil war and to prohibit
the payment of fees to pension attor
neys. ' ' " .1 v.
Considerable time was also given tto
the Smoot case, several senators speak
ing in favor of the Utah man rtaininc
his seat.'": . ' i
.Washington. Jan. 11 The hnusa to.
day adjourned till Monday after break
ing an records so lar as pension legis
lation is concerned, fiix hnndrpd nrtrl
twenty-eight private pension bills were
passea in i nour and ao. minutes,
.... Thursday, January 10.
, Washington, Jan. 10. By a vote of
70 to 1 the senate todav nassed a hill
providing that railway employes en
gaged in handling trains shall not work
more than 16 consecutive, hours which
period is to be followed by ten hours
off duty. The one negative vote was
cast by Senator Tettus.
this result was reached after an en
tire day spent in considering the sub
ject. ' The parliamentary situation wns
confused during the entire time, caused
by the 4U pending amendments, and the
three substitutes for the original hill.
all of which had to be disposed of.
ine Dill making appropriations for
the legislative, executive and iudicial
expenses of the government, was re
ported to the senate today. It carries
f 3U,i)a,834, a net increase of f 225,45.0
over the amount as passed bv ' the
house. ' "
All propositions for raisincr the sal
aries of members of congress and mem
bers of the cabinet, including the. pro
visions inserted bv the house i n pi-pun i no-
the pay of cabinet members, the vice
president and speaker of the house to
412.000 a vpar. worn rpipptprl . Tfc in
expected an amendment will be offered
i.1 n , ,
on uie noor oi me senate to resit re
these items.
Washington, Jan. 10. Late this af
ternoon, Mr. Gaines, of Tennessee, and
Mr. Mahon, of Pennsylvania, were only
prevented from meeting in a personal
encounter by the intervention of mem
bers on the floor of the' house. Mr.
Gaines was making a speech on his bill
to "dock" members' pay for absence
from the house and was being twitted
by both sides of the chamber to his evi
dent embarrassment. During his speech
he charged Mr. Mahon with being ab
sent from the house 95 per cent of the
time. Mahon immediately jumped to
his feet, declaring the statement a lie.
The two senators started for each other,
but were pulled apart before any dam
age was done. 1 . '
The army canteen was again today
under discussion in the house. While
the army appropriation bill was up
Representative Morrell,' ef( Pennsyl
vania,, intimated that he would like to
attach a paragraph doing away with the
anti-canteeri law, in line with' a bill he
had introduced in the, first session of
the 59th congress. s '' ' ' ' '''
Mr. Hull, of Iowa, in charge of the
bill, stated that the paragraph '.would
be new legislation, and that a point of
order would therefore lie against it.
He stated, however, that the testimony
of the army officers was almost uniform1
to the effect that the canteen was a
good temperance measure and that its
abolition had resulted in desertions and
a greater degree of. , drunkenness.. ,".v;;
Wlnie the army appropriation bill
was under consideration .in the house
today an amendment was dopted appro
priating 250,000 for the construction
and maintenance of military and post
roads and trails in Alaska, to be ex
pended under the direction of the board
of road comnrssionets.
The army appropriation bill, with
sundry amendments, was passed by the
house, and the fortifications appropria
tion bill was taken up, four hours being
given to general debate.
Wednesday, Jan, 9.
. Washington, Jan. 9; The senate to
day debated La Folleite's bill limiting
working time of railroad employes.
A tentative understanding was reach
ed that a vote on the general service
pension bill will be taken next Friday.
The Brownsville maiter was postpon
ed because Tillman, who is indisposed,
decired to address the senate : on the
subject. ... ', '
Washington, Jan. 9, By a vote of
27 to 50 the house in committee of the
whole today, having, the army appro-
Fence Order Bears Pn.it
Washington,' Jan. 9. President
Roosevelt's order compelling removal
cf all fences from public land has al
ready borne fruit. Senator Burkett, of
Nebraska, hus introduced a bill autho
rizing the leasing f all public grazing
land under the direction ot the secre
tary of agriculture, holders of lenses to
have the privilege of fencing lnivl . w
obtained. The bill places no restric
tion on the amount of land that imiy be
lpnsedbynny individual or compiny,
but gives the preference right to 'home
steaders and settlers.
priation bill under consideration, refus
ed to strike out an item of $1,000,000
for the purpose of paying the expenses
of regiments, battalions, squadrons and
batteries of the ..organized militia to
participate in such brigade or division
encampment as may be established for
the field instruction of the troops of the
regular army. ,, , , (
During the discussion of the army
appropriation bill today, Representa
tive Kahn, of California, declared the
absenec of the canteen was responsible
for the unusual number of desertions
durinfg the past year.
.. 'V i '
Tuesday, January 8.
"Washington, Jan. 8. Practically all
of today was given over by the senate
leaders of both parties to an effort to
bring harmony between opposing views
concerning the proposed investigation
of the affray at Brownsville, Tex.
What amounts to an agreement be
tween Senators Foraker and Lodge has
been attained by their friends, but in
asmuch as it was decided not to present
the compromise until all of the sena
tors desiring to do so had made speech
es on the subject of the dismissal of the
negro troops, it is not absolutely cer
tain that the peace plans will not be
The compromise is not greatly differ
ent from the resolution presented by
Lodge and a similar resolution which
Foraker had intended to offer as a sub
stitute for his original resolution. It
provides for the investigation by the
senate committee on military affairs of
the affray at Brownsville, and to this
are to be added provisions that a sub
committee be sent to Brownsville, and
that the expenses of the investigation
be paid out of the contingent fund of
the senate. Such a resolution v ould
ignore the constitutional and legal ques
tions that have been debated for several
Washington, Jan. 8. The house
immediately after the approval of the
journal today began the consideration
of the military appropriation bill.
Chairman Hull began debate by a com
prehensive statement of the contents of
the army budget, which carries $2,500,
000 more than last year.
Other speeches were made by Slay
den, of Texas, on his bill to discontinue
the enlistment of negroes in the army
of the United States, by Zenor, of In
diana, against the Bhip subsidy bill and
by Gaines, of Tennessee, who spoke in
commemoration of the ninety-second
anniversary of the battle of New Or
leans. Monday, January 7. ,
Washington, Jan. 7. President
Kooseveits dismissal of the negro
troops was again the subject of conten
tion , in the senate today, and indica
tions point to a protracted debate be
fore any of the. pending .resolutions on
the subject are voted on. Lddge devel-
oped a new phase of the qufeftion by ,
'presenting a resolution providing for
an .investigation of j the; affray" at
Brownsville and, fy "silence.:;4onceding
the authority of the president -j; to take
the action he did. Forakerf" accepted
Culberson's amendment authorizing the
conimittee to 'visit Brownsville if it
desired. His resolution was supported
by Lodge in an address and 'opposed by
For aker, who followed; 'arid spoke until
5:30 o'clock, giving notice then that he
, would Conclude tomorrow, i t'-
Washington, Jan. 7.J-The house to
day passed a bill Drovidincr for indinin!
j."- i. cjt 4 -
review, of the orders excluding persons
, trom the use of the United States mail
facilities after a debate lasting most of
the day.
In presenting ' reasons why the bill
should pass, Crumpacker, ' of Indiana,
its author, said the power given to the
postmaster general under" the statutes
to issue fraud orders was not at all an
administrative .discretion. It rather
partook of the nature of a police power
for the. regulation of the morals of the
people of the.; country. Crumpacker
contended that the whole fraud order
law was ah unusual proceeding in that,
if it had been confined to institutions
and practices that ' were, essentially
fraudulent or were inherently, bad and
criminal, such as green goods concerns
lotteries and the like, as originally con
templated by congress, there would be
no complaint against it. ,
ir'CrvrfhM iviinibtr Salaries
Washington, Jan. 10. The house
committee on foreign affair completed
discussion on the diplomatic and con
sular appropriation bill and will report
a measure carrying $3,138,477 for the
foreign service.
Lt Thnm Go Awav to Get Warm
Washington, Jan. 9. In view of the
fact that many homertead settlers are
said to be freezing in Norih Dakota and
the rules of the department of the In
terior provide in many cuses that resi
dence of the settlers shall be continuous,
Sonntor tlansbrough hits prepired a
resolution permitting the settlers leave
of'absence for three months to extend
over the winter period, which absence
shill not interfere with their entry
rl.'hts. All homesteaders affected by
these conditions are tomakojapplication
by affidavit.