Proposed Oregon Tax Law
(Continued from last week)
(Tax collector to make wookly state
ments To keep funds separate.)
Hoetion 10. It Hhall bo tho duty of
the tax collector 'to make a statement
on the laHt business day of each week
' of tho exact amounts of the caHh and
county orders by him collected for taxes
and penalties and interest, and what
amounts thereof are to be credited to
the several funds for which they are re
spectively collected, ono of which state
ments Hhall lie filed with the county
clerk and one furnished to tho school
district, town, city, port, or other mu
nicipal talxng agoncy for which each of
such amounts are so paid in, and ono
of which statements lie chall retain on
file in his office; and shall exhibit to
tho county clerk for examination . and
comparison his collection register and
iiis stub book containing copies of the
receipts by him given for the taxes so
collected. Tho tax colletor shall keep
the moneys received by him in separato
funds, and shall pay the Bame over to
the several school districts, towns, cities,
ports, or other municipal taxing dis
tricts or flgencios ent itled thereto, upon
demand made by them, paying them
tho amount thereof to which they are
respectively entitled, taking their "re
ceipts therefor: Provided, special road
funds shall be retained in the hands of
the county treasurer, and expended by
him upon the warrant of the county
clerk as by law provided.
(Supersedes B. & C. Comp., section 810ft
(except first two tines, which are included in
the preceding section 18 of this set), merely
' changing to conform to the plan of making
the county treasurer the tax collector. Por
tion as to separate funds is taken from B. &
C Comp., section 8101, adding ports and other
agencies. The proviso is in analogy to Laws
of 1003, page 284, section 74.)
(Applying money collected for one ob
ject to another Penalty.)
Section 20. When any moneys shall
have been collected or received by any
officer for any distinct and specified ob
ject, no portion of them shall be paid
or applied to any other object or pur
pose without due authority, but shall
be kept a separate fund for such ' speci
fied object; and any officer failing to
comply with the provisions of this sec
tion shall bo liable to a fine not exceed
ing $500, or to imprisonment in the
county jail not exceeding six months.
(B. & C. Comp., section 8150, no change.)
(Tax collector to receive and receipt for
moneys and county orders collected
Penalty.) Section 21. The tax collector shall
receive and receipt for all moneys and
county orders collected by him for taxes
in the manner prescribed in the follow
ing section hereof, and any tax eolkjetor
failing to comply with any of the pro
visions of the following section shall be
deemed guilty of a misdemeanor, and
upon conviction thereof shall be fined
in a sum not less than $100 nor more
than $1,000, and the couitbefore whom
eaid tax collector is tried shall declare
his office as treasurer and tax collector
vacant for the remainder of his term. .
(B. & C. Comp., section .8102, no change.)
(Tax collector's record of tax collectons.)
Section 22. The tax collector shall
receive and receipt for all moneys and
county orders' collected by him fortaxes,
and shall note on the tax roll against
the property paid on, in columns pro
vided therefor,,the date of each payment
and number of receipt. He shall keep
such stub receipt books, in which shall
be kept by him a copy of each and every
receipt by him issued, and such receipts
and stubs shall be arranged and num
bered consecutively for each year, and
shall show exactly the amount paid in
cash and the amount paid in county
orders, and shall show the place and
date of collection, the purpose for
which and the property on which the
taxes were paid ; but the matters shown
upon the tax roll may be omitted from
the stub if it contains a reference to the
volume, page and line of the tax roll
wherein such matters are set forth.
Such stubs or copies of the receipts is
sued by the tax collector shall also in
every case contain the postoffice or resi
dence address of the taxpayer, which
may be ascertained at the time of the
payment of the tax and then entered
on the stub or copy of the receipt re
tained by the tax collector. No tax
collector shall receive a larger amount
in county orders from any person for
taxes than the amount of such person's
county taxes for the year or years for
which the payment is made. It shall
be the duty of the tax collector to note
upon each receipt and copy thereof the
number and amount of each county or
der he shall receive, the amount of the
taxes for which such receipt shall be
given, and also to write the date of the
receipt upon the back of each county
order paid in for taxes, and at the same
time write or stamp across the face
thereof "Received for Taxes," and no
county order shall draw any interest
after such date. He shall keep, as a
part of the records of his office, a collec
tion register, in which he shall make
proper entries, showing the various
amounts collected by him, the amounts
thereof collected for each and every sep
arate fund, the year in which the tax
eo collected became due, and the num
bers and dates of the respective receipts
given by him therefor. ;
(B. C. Comp., section 8103, as amended
kjr laws of 1905, chapter 58.)
(Double assessments and other errors
tax collector may correct.)
Section 23. Whenever the tax col
lector discovers that any property has
been assessed more than once for the
same year, he sha.ll collect only the tax
justly due thereon, and shall make re
turn to the county court of the balance
as double assessment, and shall be
properly credited therefor; and when
ever, at any stage in the collection of
taxes, the officer having charge of the
rolls shall discover errors or omissions
of any kind therein ho may properly
correct the same to conform to the fads
in whatever manner may be necessary
to make such assessment, tax, or other
proceeding whatsoever regular and
valid, such correction to be. made in
red ink, or otherwise distinguished,
and to be signed with the initials of
tho officer making the same and tho
date of such orrection.
(H. & C. Comp., section 8105.)
(Omitted property Assessment.)
Section 24. Whenever," after the
rot urn of the assessment roll to the
county clerk by the board of equaliza
tion, the officer having the possession
of the roll t-hall discover or receive
credible information, or if he has rea
son to believe that any real or
personal property has, from any cause,
been omitted, in whole or in part, . in
the assessment of any year or number
of years not exceeding two years prior
to the . last roll so equalized and re
turned, or from the assessment' roll or
the tax roll, be shall proceed to correct
the assessment or tax roll in his hands,
and add Buch property thereto, with
the proper valuation, and charge such
property and the owner thereof with
the proper amount of taxes thereon at
the rate which the said property would
have been taxed had it been properly
upon the tax roll for the year or years
as to which it was omitted; to enable
which oflicer so to do he is hereby in
vested with all of the powers of the
assessor, board of equalization, and
county clerk under the laws in force
during such years and thereafter. But
before making such correction or addi
tion, if the person claiming to own said
property, or occupying it or in posses
sion thereof, resides in the county and
is not present, such officer shall give such
person notice in writing of his inten
tion to add such property to the assess
ment or tax roll, describing it in gen
eral terms, and requiring such person
to appear before him at his office at a
specified time, within five days after
giving such notice, and to show cause,
if any, why such property should not
be added to the assessment and tax roll;
and if the party so notified does not ap
pear, or if he appears and fails to show
any good and sufficient cause why such
assessment shall not be made, the
same shall be made, and the officer
making the correction or addition shall
file in his office a statement of the
facts or evidence on wbich he made
such correction. The notice "in this
section provided may be given and
served in the same manner and by the
same persons competent to serve - Sub
poenas. Appeal may be taken from
tbe action of the officer in making the
correction or addition by the person ag
grieved within ten days after the action
of such officer is taken,' by giving notice
to such oflicer and otherwise proceeding
in the manner provided for appeals from
tlie board of equalization.
' (New; see note to section 25.)
(Duty of officer having possession of
roll Proceedings on failure to act.)
Section 25. Whenever any officer
described in the preceding section shall
discover Credible information, or have
reason to believe that real or personal
property has from any cause been omit
ted, in whole or in part, from assess
ment for taxation for the years specified
in the preceding section, or such credi
ble information shall be furnished to
such officer, it shall be the duty of the
officer having possession of said assess
ment or tax roll to take the steps pro
vided for in the preceding section to
place such omitted property on the
assessment or tax roll. If such officer
shall fail or refuse on the discovery by
himself, or on credible information be
ing furnished him by another person,
that property has been omitted from
taxation, the state, on the relation of
any state officer or of any taxpayer of
the county in which such failure or re
fusal occurs, shall have the right to
proceed against such officer in any
court of competent jurisdiction by man
damus to compel such officer to comply
with the provisions of the preceeding
section. In the trial of such a suit the
question of what constitutes credible
information as herein mentioned shall
be a question of fact to be determined
by the court trying the case in the
same manner other issues of fact are
determined. If judgment shall be ren
dered to the effect that credible infor
mation has been discovered by or fur
nished to such officer, or that he has
reason to believe that property has been
omitted from taxation, it shall then be
the duty of such officer to forthwith
place such omitted property on the as
sessment and tax roll in accordance
with the provisions of this and the pre
ceding section, and such officer shall be
liable for all costs of such mandamus
suit, and for a reasonable attorney's fee
for relator's attorney, which shall be
taxed as a part of the costs of such suit
in all cases where judgment is rendered
against such oflicer: Provided, how
Over, that in case proceedings aro insti
tuted hereunder on the relation of any
private citizen, such relator shall give
bond to the satisfaction of the court to
pay all costs which may be recovered
against hirn.
(H. & C. Comp., section 8111, provided for
the assessment, by the sheriff, of property
which had been omitted from the current roll
or the preceding year's roll. The two sections
last above provide for the addition of omitted
property for the current and two preceding
years, by any officer having possession of the
roll, upon notice to the taxpayer if a resident
and if not present. Provision is made for ap-
feal as from assessments corrected by the
loard of equalization, (See the act as to the
board of equalization recommended by this re
port.) The provisions for appeal and notice
obviate the constitutional objections which may
be urged against B. & C. Comp., section 8111,
at least as far as residents and those having
notice are concerned. See 154 Ind. lad; af
firmed 183 U. S. 300. The two sections are
modeled after Indiana.)
(Time for payment of taxes Penalty
Interest liebate .)
Section 26. Taxes legally levied and
charged in any year may be paid on or
before the first Monday of April follow
ing, and if not so paid they shall be
come delinquent: Provided, however,
that if one half of the taxes against any
particular parcel of real properly, "or
tho taxes on personal property charged
against any individual, be paid on or
before the said first Monday of April,
then the time for the payment of the
remainder of such tax may be extend
ed to and including the first Monday of
October next following, but if the re
maining one half of such tax be not
paid on or before the first Monday of
October then such remaining half shall
be delinquent, and, besides the pen
alty, interest thereon shall be charged
and collected at the rate of twelve per
centum per annum from the first Mon
day of April preceding; and upon all
delinquent taxes there shall be collect
ed from the taxpayer of such taxes,
for the benefit of the county, ten per
centum as a penalty, and for the bene
fit of the county or other corporation
which shall have an interest in any por
tion of such taxes interest at the rate of
twelve per centum per annum on such
taxes from the day on which they be
come delinquent until their payment:
Provided further, that there shall be an
allowance of three per centum rebate
upon any tax paid on any separate par
cel of real property, or upon . the per
sonal property charged to any individ
ual as aforesaid, on or before the fif
teenth day of March next prior to the
date when such tax would become de
linquent if not paid.
(B. & C. Comp., section 8106, no change.)
(Personal property tax, levy and sale
Personalty tax charged to realty.)
Section 27. On or immediately after
the first Monday of May in each year
the tax collector shall proceed to collect
all taxes levied in his county upon per
sonal property, of which one half .was
not paid as hereinbefore provided on, or
before the first Monday of April, to
gether with the penalty and interest.
He shall levy upon sufficient goods and
chattels belonging to the persson or cor
poration charged with such taxes, if the
same can be found in tbe county, by
taking them into his possession, to pay
such delinquent taxes, togetherwith In
terest, -accruing interest, penalties and
other lawful charges ; and shall imme
diately advertise such goods , and chat
tele for sale bj posting written or print
ed notices of the lime and place of sale
in threejjiublic places in his county not
less than ten days prior ' to ' such eale,
and if such taxes, interest, and penal
tiesTshall not be paid before the .time
appointed for such sale the 'tax collect
or shall proceed to sell such property at
public vendue, or so much thereof as
shall be sufficient to pay such taxes, in
terest, and penalties and Bha.ll deliver
to the purchasers thereof at such sale
the property so sold to them respective
ly, and such sale shall be absolute;
and the tax collector shall proceed in
like manner, on and . after the first
Monday in Noyember, to collect the
residue of taxes charged against per
sonal property remaining delinquent on
his roll. In like manner he shall levy
upon and sell the goods and chattels of
any person or persons removing from
the county without paying all taxes
charged against them.- Whenever after
delinquency, in the opinion of the tax
collector, it becomes necessary to
charge the tax on personal property
against real property in order that such
personal property tax may be collected,
such tax collector shall select for the
purpose some particular tract or lots of
real property owned by the person ow
ing such personal property tax, and
shall note upon the tax roll opposite
such tract or lots the said tax on per
sonal property, and said tax shall be a
lien on such real property from and
after the time the said tax on personal
property is charged against the said real
property, and shall be enforced in the
same manner as other real estate tax
loins.
(B. & C. Como.. section 8107. nddino
vision for charging personal property taxes on
real estate, which is borrowed from Washing-
ton. Consolidates
B. & L. Comp., section
8137.)
(To be continued next week)
Uncle Abner'i Idea,
I
City Nephew Uncle Abner. some of
the city people accuse country folks of
eating with their hands. You don't eut
with your hands, do you?
Uncle Abner Wal, I should say not,
my boy. I always make the hired men
eat out in the kitchen.
II... I
IN I lit NAIIUML HALLS Ut IUNUKESS
1 ' I
Friday, January 25.
Washington. Jan. 25. ReHnlnr.inna
to check naval officers from "lighting a
fire under senators and representatives
to compel the enactment of the naval
personnel bill at this session" were rre-
serited in the senate today by Hale, and,
aner causing a snappy debate of short
duration, went over for future consider
ation. Hale's resolution cites the pres
ident's order forbidding government
employes to "lobby," and directs an in
quiry by the secretary of the navv to
ascertain whether the order is being
violated.
The urgent deficiency annronriation
bill, carrying $279,000 as it ffinift from
the house and authorizing by a senate
amendment a loan of $1,000,000 to the
Jamestown Exposition comnanv. was
past-ed. The latter part of the day was
devoted to the disposition of pension
PUIS.
' Washington, Jan. 25. The house to
day passed a number of bills of a local
nature, including 830 private pension
bills. The agricultural ftnnronriatinn
bill was then-taken up and, while it
was under consideration, Kahn, of Cal
ifornia, addressed the house on fire in
surance companies and, their relation
to me city of San rrancisco, before and
after the earthquake and fire. The
question of the free distribution of car-
den seeds occupied the rest of the day.
mere was a general debate on the
committee provision appropriating
$238,000 for the purchase and testins
of new, rare and uncommon seeds,
bulbs, trees, shrubs and vines, and
omitting the usual appropriation for the
purchase of ordinary flower and k garden
seed for distribution.
Thursday, January 24.
Washington, Jan. 24. The session
of the senate today was held entirely
with reference to the death of Mr.
Alger. Dr. Edward Everett Hale de
livered a special prayer, and after the
reading of tjie journal of yesterday was
completed Senator Burrows presented
resolutions expressing regret and sorrow
at the sudden death and providing for
a special committee of 12 senators to
represent the senate at the funeral in
this city and attend the bodv to De
troit. The resolutions were aereed to.'
and on motion of Senator Burrows the
senate at 12:17 adjourned as a further
mark ot respect. :
Washington, Jan. 24. The house
today voted to abolish all the pension
agencies throughout the country, 18 in
number, and centralize the payment of
pensions in the City of Washington.
This action was taken on the pension
appropriation bill after spirited opposi
tion on the part of those having pen
sion agencies. in their states. .
The pension appropriation bill, car
rying $138,000,000 in round numbers,
was passed. r 1 ; ''
A message from the president was
read relative to insurance, ahd"at3:30
o'clock, out of respect to the memory
of the late Senator Alger, of 'Michigan,
the house adjourned.
Wednesday, January 23
Washington, Jan. 23. .. The senate
today accepted the proposition of the
house of representatives to increase the
salaries of senators, representatives and
territorial delegates to $7,500 annually
and those of the vice president, the
speaker of the house and members of
the president's ""cabinet "to $12,000.
This action was taken by a vote of 63
to 21 and followed a discussion of near
ly three hours.. ., . ... .. . .
-Senator Albert J. Beveridge, of Indi
ana, addressing the senate today on his
bill to prohibit the transportation in
interstate commerce of the products of
child labor, declared that the census
shows that nearly 2,000,000 child
bread winners under 15 years of age
are now at work.
Washington, Jan. 23. The river and
harbor', appropriation bill, which was
reported to the house today by the
committee on rivers and harbors, car
ries an appropriation aggregating $83,
466,188. Of this sum $34,601,612 is
appropriated in cash, to be available
between July 1, 1907, and July 1, 1908,
and $48,834,256 is authorized for con
tinuing contracts, no time limit being
fixed as to when it shall be expended.
The bill will probably not be consid
ered by the house until next Monday.
This bill is a record breaker in size,
exceeding by many millions the amount
allowed for river and harbor improve
ments in any previous congress.
Fight for Pension Agencies.
Washington, Jan. 23. Representa
tive Dalzell, of Pennsylvania, Btated
today that he intends to organize a fight
against the abolition of nine of the 18
pension agencies of the United States.
The house committee on appropriations
has reported a bill appropriating for
only nine of the present agencies, and
the members of the committee defend
the action on the ground of economy.
Dalzell says it would be far more eco
nomical to pay all pensions from Wash
lngton, and will take the stand that all
the present agencies should go,
Tuesday, January 22.
Washington, January 22. The sen
ate today passed the compromise For
aker resolution authorizing; the commit
tee on military affairs to investigate
the facte of the affray at Brownsville
on the nights of August 13 and 14 last,
without questioning "the legality or
justice of any act of the president in
relation to or connected with that
affray." This action came after the
subject had been under consideration
almost daily since the first day of the
present session of congress, and every
phase of the question had been dis
cussed on all sides.
Washington. Jan. 22. The bouse to
day passed the diplomatic consular ap
propriation bill, which camesatotal of
$3,138,000, and the military academy
appropriation bill, carrying $1,954,483.
During the consideration of the diplo
matic bill, speeches were made by Sher-
ley oi .Kentucky, on the "treaty making
power;" by Sladen, of Texas, who urg
ed a more liberal recognition of the
South in the matter of diplomatic ap
pointments, and by Longworth, of Ohio,
who spoke in favor of the United States
owning the residences of its foreitrn
representatives. Cousins, of Iowa,
madet he opening speech in epxlana
tion of the measure.
Monday, January 21.
Washington, Jan. 21. A spectacular
speech by Senator Tillman was the
chief feature of an exciting day in the
senate. The South Carolina senator's
effort was a reply to the recent criti
cism of himself by Spooner. He began
with a Eatirical picture of the senate as
a minstrel show, which he later said
was his first and last attempt to be
"funny," an attempt which at its con
clusion brought a stinging denunciation
irom Oarmack in resentment of allu
sions to him.
This was preceded bv a serious renlv
from Spooner on the attitude taken by
Tillman on the race problem, all final
ly, resulting in a session of nearly two
hours behind closed doors.
The secret session was followed bv a
brief open one, in which Tillman made
a profuse apology to Carmack, to all
senators wnom he had brought into his
nrst essay in the line of humor," and
finally to th entire senate.
The Brownsville affair was the sub
ject of controversy, and the day began
with the announcement ot a compro
mise resolution, which brought Repub
lican and Democratic senators together
on the basis of ordering an investiga
tion of the facts of the affray,. without
bringing into question the authority of
the president to dismiss the negro
troops. The resolution was Submitted
to and approved by the president at a
conference yesterday
After the Speeches and mutual apolo
gies had been made. Foraker attemrited
to get a vote on his resolution. Ob
jection was made and the matter will
be taken up tomorrow. '
Washington, Jan. 21. The house to
day pronounced unanimously in favor
of enlarging and making more efficient
field and coast artillery by passing the
bill for that purpose.
An interesting political discussion
grew out of the passage of the so-called
"political purity" bill, prohibiting cor
porations from making money contri-
Duuons in connection with elections.
' A' bill '"was- Passed authorizing the
secretary of Commerce and Labor to
investigate and report upon the "in
dustrial, social, moral, educational and
physical condition of woman and child
workers in the United States." The
measure has already passed the senate
. .After the passage of a number of bills
under suspension of the rules, the house
passed the District of Columbia appro
priation bill. '
Abolish Free Seed Graft.
Washington. Jan. 23. The honsn
committee on agriculture today decided
to recommend the discontinuance of free
seed distribution by congress. Instead
of appropriating the customary $250,-
uuu lor this purpose, the committee
will advise in the renort virion rhn nari.
I " " '
culttural bill, which it is now prepar
ing, mat tnis sum of money be used
for the purchase of rare seeds to be dis
tributed by the department of Aericnl-
ture.
Alaska Indians for Chemawa.
Washington. Jan. 22. Senator Ful
ton secured the adpotion of an amend
ment to tne inaian appropriation bill
permitting the education of Alaska Tn.
dian children at the Chemawa Tnlin.n
school.
McCaskln to Be Major General.
Washington, Jan. 23. It is semi
officially announced that Brigadier Gen
eral William McCaskin, commanding
the department of Texas, will be pro
moted to the grade of major general on
the statutory retirement April 14 next
of Major General James F. Wade. The
present understanding is that Colonel
Charles B. Hall, Thirteenth infantry,
in command of the infantry and cavalry
school at Fort Leavenworth, Kas., will
be appointed to the vacancy in the list
of brigadier generals, which will occur
early in March.
f :