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About Lexington wheatfield. (Lexington, Or.) 1905-19?? | View Entire Issue (Jan. 24, 1907)
Proposed Oregon Tax Law ((Jon tinned from last wock) (Statement of county expenses to be certified to secretary of state.) Section 6. Tlmt section 8088 of the Codes and Statutes of Oregon, compiled and annotated by Hon, Charles B. Bel linger and William W. Cotton, be and the name hereby Ib amended to read as follows: By the 10th of January of each year the county clerk of the several counties in the state shall prepare, upon a blank form prescribed and furnished by the secretary of state, a concise tabulated statement of all the expenses of his county for the preceding year, excpet expenses for roads and highways, and except the sums paid for the erection of court houses, or on account of pesti lence of epidemics, which statement shall bo certified to by him as such county clerk and forwarded to the sec retary of state, and a duplicate thereof be placed on file in his own of lice. (The only change in to require the state ments to be filed by tile Kith instead of the Kith of January, and to except costs of court nouses, pestilences, or epidemics from the expense statement. As the opportionmcnt must (after 1010) be made on the basis of these statements, as well as those previously made, and remains to be certified to the coun ties, and the several county courts then, at the January term, must make a levy sufficient to cover the apportionment, the necessity for promptness is apparent.) (Secretary of stute to keep record of statement certified.) Section 7. The secretary of state shall immediately record such state ment in books provided and kept in his ollice for that purpose, and shall supply the several county clerks with the necessary forms for making such reports, as provided for in this act. (B. & C. Comp., section 8089, without change.) Apportionment of revenues of state among counties.) Section 8. It shall be the duty of the governor, secretary of state and state treasurer, acting jointly, in Jan uary of each year, to ascertain by com putation, as hereinafter provided, the total amount of revenue necessary for state purposes, and to apportion the aforesaid total revenue among the seve ral counties in the manner: hereinafter provided. (B. & C. Comp., section 3090, as reenacted fcy Laws of Special Session, 1903, page 6, without change.) Method of proceeding in making state apportionment.) Section 9. The aforesaid state offi ers shall proceed as follows: 1 . Prepare a tabular statement, con sisting of all the items of expenses, given separately, to which the state will be subject under existing Jaws for the fiscal year next after that year for which the last preceding state levy of taxes was computed and declared; also all items of deficiency, including inter est on unpaid warrants left over from the previous year, the payment of which has been authorized by law; and also the sum provided by law for the current expenses of the Oregon National Guard, and the sum of $47,500 for the support of the University of Oregon, and the sum of 25,000 for the support of the State Agricultural college; and also, when such levy is made on the assess ment of nn even year, the estimated expense of one biennial session of the legislative assembly; and also, when such levy is made on the assessment of an even year, the estimated total cost, not exceeding $200,000, of such addi tional public buildings and improve ments of public buildings of the state as the said state officers shall believe it necsesary to make during the fiscal year for which such levy of taxes is computed. 2-. From the sum total of the afore said items shall be deducted any sur plus in excess of $5,000 remaining in the treasury from all funds, however derived, if not applied by law to some special purpose. 3. The remainder so obtained shall be the total amount of revenue to be raised the next ensuing year for state purposes which are" not provided for by a special tax duly authorized by law; and said remainder shall be apportion ed among the several counties in the manner hereinafter provided, and be levied and collected in each of said counties in the manner other taxes are levied and collected, and be paid over . to the state treasurer. 4. In order to ascertain the propor tion of such taxes to be paid by the sev eral counties, said state officers shall ascertain from the report of expendi tures of the several counties on file in the office of the secretary of state the average amount of expenditure in each county during the period of five years; and each county shall pay such propor tion of said state taxes as its average amount of expenditures for said period bears to the total amount of expendi tures in all of the counties of the state; Provided, that all of the indbetedness and expenses incurred by Baker county in the acquisition of that portion of what was formerly a part of Union county, and known as the "Panhandle," by reason of the assumption by Baker county of a portion of the then existing indebtedness of Union county, and the expenses incurred by Baker county in obtaining from Union county the rec ords relating to that part of Union county added to Baker county, known as the "Panhandle,' shall not be con strued or considered a part of the ex penses of Baker county under this act for any of the years in which said ex penditures were made: Provided fur ther, that the amount paid by any county in reducing or discharging its indebtedness, or paying interest on its indebtedness, shall not be considered a part of the expenses of a county under this act. Such computation to be made by said state officers in 1910, and in January in each fifth year thereafter. Until the January, 1910, computation the proportion of the state taxes to be paid by the several counties shall be as set out in the following table, to wit: Counties. Per ct. Baker .... Benton . . . Clackamas Clatsop . . , Columbia . Coos . . . . Crook . . . Curry Douglas . Ciilliam .., Grant . . . , Harney .., Jackson .,, Tust-phine , Klamath ,, Lake Lane .0284 .0202 .0335 .0212 .010(1 .0203 .0130 .0040 .0345 .00h7 .00112 .OHIO .0314 .0000 .0115 .0107 .0402 Counties. Ter ct. Lincoln ...... .0055 Linn 0528 Malheur ..... .0004 Marion 0013 M orrow OO05 Multnomah .. .8123 Polk 0307 Sherman 0087 Tillamook . . . .00R7 Umatilla 0400 Union 0223 Wallowa 1073 Wasco 0234 Washington .. .0801 Wheeler H007 Yamhill 0331 (No change from section 1, Laws ,1903, page .102, except to omit two lines immediately pre ceding the table, "which is based on the as sessments of the several counties for the past five years," as not literally true, in an act to be now enacted. The original table was found in Laws of 1901, and the table was based on the assessments made during the five years prior to that year.) ( Sceretary of state to report to legisla ture account of collections and appor tionments.) . Section 10. The secretary of state shall embody in his printed report to the legislative assembly an accurate transcript or account of the aforesaid annual collections and periodical appor tionments occurring between the bien nial sessions of the legislature; and he shall also transmit immediately after said apportionment an accurate trans oript of it to the county clerks of the several counties, and in no case shall any deduction or abatement be made from the apportionment to the respect ive counties on account of the delin quent taxpayers. (B. & C. Comp., section 8092, without change.) (Numerous statutory provisions for special and general levies of taxes by counties, cities, towns, school districts, road districts, and Port of Portland, and for the inclusion in the state apportionment of certain sums, may be found. Many of these provisions are to be found in the special statutes and city charters; others are intimately connected with statutes directing the disposition of the funds so levied. To at tempt to group them in a chapter dealing of the subject of the levy and apportionment of taxes generally would be all but impossible, and misleading if accomplished, and is not at tempted.) (Of the Collection of Taxes and Proceed ings in Relation Thereto.) (Words "tax collector" Meaning.) Section 11. The words "tax collect or" wherever used in this act shall be taken to mean the person or officer who by law is charged with the duty of col lecting taxes assessed upon real proper ty, and shall be held to include his deputy. (New.) (Treasurer is tax collector.) Section 12. The treasurer of each county shall be the tax collector thereof. (Substitutes treasurer for sheriff in B. & C. Comp., section 3098. The changes in the suc ceeding sections necessitated by this change will not be specifically noted.) (Bond as tax collector Cumulative to general official bond.) , Section 13. Before entering upon his duty as tax collector the tieaeurer shall give a bond, signed by some responible surety company, or some responsible surety or sureties as approved by the county court, conditioned for the faith ful performance of his duties as such tax collector, in such amount as the county court shall direct, and such bond, if signed by a surety company, shall be paid for by the county court. Such bond shall be additional and "cu mulative to the, general bond given by the treasurer, to which resort may be had in case of failure or default of his duties as tax collector if the - bond ' de scribed in this section be unenforceable or insufficient. . , . (The last nine lilies of sectios 8094, B. & C. Comp., without change, except change of title of officer.) (Extension of taxes by county clerk.) Section 14. The county clerk of each county in the state shall, immediately after receiving from the state board oi tax commissioners a copy of the assess ments of persona and property within his county, made and certified by said state board of tax commissioners, enter and apportion the same in the assess ment roll which has been made by the county assessor, and corrected and equalized by the county board of equal ization, and returned to said clerk. Said clerk shall forthwith after receiv ing all the notices provided for in sec tion 4 of this act, and after the appor tionment of taxes, make a certicfiate of the several amounts apportioned to be assessed upon the taxable property in his county for state, county, general, and special school and road, military, university, town, city, port, or other purposes for which a tax may have been legally levied, and deliver the said cer ticfiate to the tax collector of the coun ty, together with the said assessment roll containing the assessments made by the county assessor as corrected and equalized by the county board ot equal ization, and also containing the assess ments made and certified by the state board of tax commissooners entered therein, ruled with proper columns for the extensions of tax collections and de linquent list, and for payments, issu ance of certificates, reaemptions, issu ance of deeds, and other entries therein as contemplated by law, and with the total amount of taxes properly extended and entered thereon in one sum against each separate parcel of real property, as well as against the personal property assessed to each individual. Such roll shall thereafter be a tax roll, and there shall be attached thereto a warrant, in the name of the state of Oregon, under the hand of the said clerk and the seal of the county clerk authorizing the col lection by said tax collector of said tax es; and such clerk shall thereupon take the receipt of said tax collector there for, and duly churge against the tax col lector the full amount of taxes charged on such roll; and the tax collector shall in settlement be allowed as credits against such charge such amounts as he shall report to the county court of his county, as hereinafter in this act pro vided, that he has collected on said roll, also such as he shall find to have been twice assessed thereon, and such as he shall be unable to collect, and shall so return to the court as not collectible. All such tax rolls shall be public rec ords, and as such preserved in the office of the tax collector. (Compare B. & C. Comp., sections 3099 and 8099. Omits the now obsolete provision for computing valuations after equalization by state board of equalization, substituting after equali zation by the county board and entry of as sessments certified by the state board of tax commissioners. Provides also for computa tions of amounts to be made, and as to valua tion and rate in the several road districts, ports, and other municipal taxing agencies. See Laws 1903, page 282. Provides the clerk shall extend the tax in one total sum. The separation among funds on the roll and in tax receipts is unnecessary when the several iates of levy are specified, as the method of accounting and the require ment for distribution of each payment in the tax collector's collection register shows the exact amount . of taxes for each municipal agency with which the collector is charged, and the amount rollected by him. In several counties of the State the distribution is carried on the receipt stub on the roll, and also in the tax collection book and distribution book. This causes much additional and useless labor and confusion a' the busy season of the year. In the larger counties the former practice was abandoned from the very necessity of the case, and no loss of accuracy or fulness in ac counting resulted. A very large saving in clerical force was thereby made.) (School, town, city, port, or other tax ing agency levy On what valuation.) Section 15. All the taxes hereinafter levied by any incorporated city or town, school district, road district, port, or other municipal taxing agency or dis trict, shall be levied on the property therein respectively assessable upon the valuation of such property as shown by the assessment roll last compiled by the assessor, corrected and equalized by the county board of equalization, and including entries therein of assessments as certified by the state board of tax commissioners and apportioned to such municipalities - by the county clerk. And it shall be the duty of the county clerk in each of the several counties, upon the application of the clerk or board of school directors of any school district, and of any road supervisor, or of any three resident freenolders of any road district, or of the recorder, auditor, or clerk or common council, board of directors, or trustees or other governing body of any incorporated city or town, port, or other municipal taxing district or agency, to furnish a certificate, under the seal of the county court, snowing the aggregate valuation of the assessa ble property in the school district, road district, incorporated city or town, port or other taxing district or agency, from which such application shall have been made. (Add provisions as to port or other munici pal taxing agency or district; modifies pro vision as to valuation of property on which levy is made old law provided it shall be on assessment roll last compiled. This adds, as corrected and equalized and including assess ments made by the state board of tax commis sioners. Also consolidates part of Laws of 1903, page 282, as to road districts, but makes no change.) (All taxes levied to be collected by same officer and in same manner as county taxes.) Section 16. All taxes levied by any school district, road district, incorpor ated city or town, port or other munici pal corporation or taxing agency or dis trict, now or hereafter authorized by law to levy taxes, shall be collected by the same officer and in the same man ner and at the same time as taxes for county purposes are collected. (See first two lines of B. .& C. Comp., sec tion 8100; Laws, of 1903, page 284, section 74; B. & C. Comp., section 4651, to the same ef fect.) . (Taxes to be paid in gold and silver coin.) Section 17. All taxes levied in this state by the authority of the state or a municipal coiporation therein upon any person or property in this state shall be collected and paid in gold and silver coin of the United States, and not otherwise. (B. & C. Comp., section 8157.) (Grantor or grantee Which to pay tax.) Section 18. As between the grantor and grantee of any land, when there is no express agreement as to which shall pay the taxes that may be assessed thereon before the conveyance, if such land is conveyed at the "time or prior to the date of the warrant authorizing the collection of such taxes then the grantee shall pay the same, but if conveyed after the date the grantor shall pay them. - . v (B. & C, section 8163, no change.) (To be continued next eek) IN THE NATIONAL HALLS OF CONGRESS Friday, January 18. Washington, Jan. 18. By arising vote of 1.33 to 92 the house today adopt ed an amendment to the legislative, executive and judicial appropriation oiii, winch was taken from the speak er's table with senate amendments, in creasing the salary of the vice presi dent, the speaker and members of the cabinet to $12,000 a year and those of senators and representatives, delegates from territories and the resident com missioner from Porto Rico to $7,500 a year, the increases to take effect March 4, 1907. An urgent deficiency bill was passed, carrying a total of $344,650. The house then went into committee of the whole and passed 50 bills on the private calendar reported by the committee on claims. Washington, Jan. 18 The senate to day deferred further action on the Brownsville matter until Monday. It passed a bill authorizing relief for earthquake smitten Jamaica. The Warren bill, increasing the corns of the army, was passed. The total in crease, which is to reach its maximum in five years, is 6,197 officers and men, which, with the increase in certain sal aries of men in separate grades, such as electricians, machinists, etc., costs $243,324 annually. The senate agreed to the Kittredge resolution instructing the secretary of Commerce and Labor to investigate the lumber trust. The resolution directs that the inves tigation shall be conducted to ascertain whether there exists any combination, conspiracy, trust, agreement or contract intended to operate in restraint of law ful trade in lumber or to increase the market price of lumber in any part of the United States. Thursday, January 17. Washington, Jan. 17. The legal phase of President Roosevelt's dis charge of the negro troops was again injected into the controversy in the senate today by notice of an amend ment to the Foraker compromise reso lution, which Blackburn said he should press. The amendment expressly dis claims any intention to "question or deny the legal right of the president to discharge without honor enlisted men of the army of the United States." Consideration of the resolution was deferred until Monday at tlie conclusion of Foraker's addresB. Eulogies on the life and character of the late Senator William B. Bate, of Tennessee, were delivered, after which the senate adjourned as a mark of res pect to his memory. Washington, Jan. 17. An. emergen cy bill for the relief of the sufferers on the island of Jamaica was passed by the house today. The bill is as fol lows: """The president of the United States is authorized to use and distribute among the sufferers and destitute peo ple of the island such provisions, cloth ing, medicines and other necessary ar ticles belonging to the sustenance and other naval stores as may be necessary for succoring the people who are in peril and threatened with starvation in the said island in consequence of the recent earthquake. " Without division the bill was sent to the senate. The bill did not reach the senate be fore adjournment, but will probably be taken up by that body tomorrow. Wednesday, January 16. Washington, January 16. Senate leaders tonight consider the end of the Brownsville discussion in sight, and it is confidently expected that a compro mise resolution offered by Foraker just before the close of today's session will be adopted . Foraker had the floor to make what he today expressed the hope would be the concluding speech on the subject. He will proceed immediately after the morning . business tomorrow, unless interfered, with by the special order of the day, which is the delivery of eulogies on the life of the late Sena tor Bate, of Tennessee. Whether he speaks tomorrow or Friday, it is ex pected that a vote will soon follow, al though it is possible that other brief speeches may be made before the end is reached. Washington, Jan. 16. Smokeless powder patents were under debate to day in the house. Gaines, of Tennessee, told of how Professor Monroe had patented the smokeless powder process, having dis covered it while filling the chair of chemistry at the naval pm'v an A also said a patent was taken out by jonn it. uarnadou while the latter was a commanding officer in the navy. uaines quoted the Supreme court de cision in the Gilly and Solomon case that a patent taken out by an officer for a discovery made by him in the line of duty belongs to the government. Mr. Monroe, he stated, had turned his pat ent over to the United States, and yet n was today in the hands of a great powder monopoly, "and the government is in the grasp of that monopoly." So far as Gaines could find nut. Mr. Barnadou had not turned his patent over to the government. Tuesday, January 15. Washington. Jan. 15 Tha fonliira of the day's session of the senate was a constitutional argument by Spooner, of Wisconsin, upholding the presi dent's rifht tO (lisrhnrcro thn nacrm troops at Brownsville. The remarks were questioned by Tillman, and the two engaged in a heated controversy. epooner maoe a bitter attack on the South Carolina senator. The bitter feeling provoked makes it impossible to Rftv whfin a. vntfl ran ha Y,aA flu ft " ' UUU V' 1 4 1 1 J VJ Brownsville resolution. It is expected tne aeDate win De extended. Wishington, Jan. 15. The house of representatives spent almost the entire day in considering the fortifications ap propriation bill, and completed only six pages of it. Amendments looking to the defense of the mouth of Chesa peake bay and for the purchase of addi tional ground at Fort Hamilton, N. Y., were voted down. The house also re fused to incorporate an amendment in creasing to the extent of $1,000,000 the appropriation for the construction of seacoast batteries in the Hawaiian and Philippine islands. Monday, January 14. Washincton. Jan. 14. Takini? onlv a brief time to pass the legislative, executive and judicial appropriation bill, carrying nearly $31,000,000, the senate devoted the rest of the day to the Brownsville affray. President Roosevelt's message, accompanied by many additional affidavits and a cigar i i it i i ... dox oi Dunecs and empty cartridge shells, was received, read and ordered printed. The SDeech-makine on the DUUjCUL vuubiuueu uuiu u.ou O C1UCK. - Washington, Jan. 14. The house spent most of today considering legis lation pertaining to the District of Columbia and proposed a number of bills, after which consideration of the fortifications appropriation bill was re sumed. The message of the president regarding the Colorado river was also read. Saturday, Jan. 12. Washington, Jan. 12. The senate listened to a debate on the race ques tion today in which Tillman was the principal participant and Patterson, of Colorado, his opponent. They brought into striking contrast the ideas of the South and North. ' President Roose velt's action in the Brownsville matter was the subject of discussion. Tillman held that nothing was in volved in it except the race question, and that the administration was respon sible for the growing acute condition of the race question in the South. The president, he maintained, had encour- and then had wrought vengeance on a whole batialion for following that en couragement. He condemned the pres ident s action in some respects. Patterson defended the , President's right to dismiss the troops, but said there might be some ground to question its policy. He condemned in strong terms what he regarded as the radical position of Tillman, and predicted the ftvt.lnet.inn nf t.ho Momnftpofin nuvfir tn the North would follow a continuance of such tactics. Vj,; Plan to Reclaim Swamp Land. Washington, Jan. 16. An extensive clan for reclamation of swamn nnrl overflow land will be considered at an early meeting of the senate committee on public lands. The scheme Is ad vanced in a bill introduced by Senator UJapp, which provides for the estab lishment of a "draining fund" from all moneys received from the sale of puoiic iana in AiaDama, Arkansas, Florida, Illinois, Indiana, Iowa, Lotus iana, Michigan, Mississippi, Missouri, Ohio and Wisconsin, excent the B ner cent set aside for educational purposes. Wants Report ou Black Sands. Washington, Jan. 15. Senator War ren, of Wyoming, has called on the In terior department for a report of the Portland experiments in the electric smelting of iron ores and asks an opin ion if it should be continued. Hawley Learning the Ropes. Washington, Jan. 17. Congressman elect Hawley is here to learn the ropes and help out with pending Oregon leg islation. He is especially interested in the river and harbor bill. Confirms Two Secretaries. Washington, Jan. 16. The senate committee on finance today agreed to report favorably the nominations of Postmaster General Cortelyou to be secretary of the treasury and James R, Garfield to be secretary of the Interior. The vote on both Mr. Cortelyou and Mr. Garfield was unanimous, the members of the committee assenting to the. view that the president should be allowed to select his own advisers. The committee also agreed on Arthur S. Statter, of Washington, to be assistant secretary of the tieasury.