Propose 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. A BILL. 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 thereof. (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 1 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 roll.) 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 ization. 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.) ABILL. 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 herewith. 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 levy.) 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 omitted.) (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 change.) (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 upijet? Tommy Kaw. Jimmy Ceo J Don't It make yer feel bad? Tommy Nnw ! -The doctor told mom I mustn't take a bath till it's all healod up. Philadelphia Press. IN THE NATIONAL MBamEBsnsnoansSixMBiGEsn ' 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. HALLS OF CONGRESS 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 upset. 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 days. 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.