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.