Proposed Oregon Tax Law
(Continued from lnat week)
(Real eHtute tax a lien What to in
clude Priority Effect of Halo.)
Station 28. All taxes which may be
hereafter luwfully impOHod, charged, or
levied upon real property, including
taxes on perHonal property charged up
on real property as provided in the
preceding section, shall be and they are
hereby declared to be a lien upon mich
real property from and including the
day on which the warrant authorii.ng
the collection of such taxes upon real
property is issuod, and from and after
the time the said taxes upon personal
property are so charged upon real prop
erty, until they should be paid, or un
til the title shall be vested in the pur
chaser upon sale for such taxes. Such
liens tlmll include all costs, penalties,
charges, and expenses on, of and con
cerning such taxes which by the provis
ions of law shall accrue, attach, or be
made. Such liens shall have priority
to and shall be fully paid and satisfied
before any and every judgment, mort
gage, or other lien or claim whatso
ever, except the lien for a tax for a
subsequent year; and every certificate
of delinquency, sale for taxes, or trans
fer of property under a tax judgment
eale, whether void or ineffectual for
any other purpose or not, provided
only that the consideration required by
law shall have been paid tnerefor, shall
be deemed to assign to and vest in the
bolder, purchaser, or transferee the
lien herein prescribed.
(B. & C. Comp., lection 8108, no change, ex
cept to arid personal taxea which have been
charged upon real property, ana to substitute
"tax judiiment sale" for "tax ale" to con
form the section to the tax certificate of de
linquency plan.)
(Foreclosure Summens or notice.)
Section 39. Any time after the ex
piration of three years from the first
date of delinquency of any tax included
in a certificate of delinquency the hold
er of such certificate may cause sum
mons to be served on the owner of the
property described in the certificate,
notifying the owner that he will apply
to the circuit court of the county in
which such property is situated for a
decree foreclosing the hen against the
property mentioned in such certificate.
Such summons shall contain
1. The title of the court, the de
scription of the properly, and the name
of the owner of the legal title thereof
as the same appears of record, if
known, the name of the holder of the
certificate, the date thereof, and the
amount for wkich it was issued, the
year or years for the delinquent taxes
for which it was Issued, the amount of
all taxes paid for prior or subsequent
years, and the rate of interest on said
amounts.
2. A direction to the owner of the
legal title of the property as the same
appears of record, if known, and of any
other person or persons who may have
some interest in or lien or claim upon
the property, and whom the holder of
said certificate may desire to make co
defendants, summoning him to appear
within sixty days after service of sum
mons or notice, exclusive of the day of
eervice, and defend the action or pay
the amount due; and, when service is
made by publication, a direction as
aforesaid summoning him to appear
within sirty days after the date of the
first publication of the summons, ex
clusive of the day of said first publica
tion, and defend the action or pay the
amount due.
3 A notice that, in case of failure
to do so, a decree will be rendered fore
closing the lien of such taxes and costs
against the land and premises named.
4. A summons shall be subscribed
by the holder of the certificate of delin
quency, or by some one in his behalf,
and residing within the state of Ore
gon, and upon whom all process and
papers in the proceeding may be served
with the same force and effect as if per
sonally served on the holder of said
certificate within this state.
5. A copy of said summons shall be
delivered to the tax collector. There
after, when any owner of real property
or person interested therein seeks to re
deem as provided in this act, the tax
collector ohall ascertain the amount of
costs accrued in foreclosing said certifi
cate and include said costs as a part of
the redemption to be paid.
The proceeding provided by this act
for the foreclosure of all certificates of
delinquency issued pursuant to this act
shall be commenced within six years
from the date of the original delin
quency, and not afterwards.
(Service of summons.)
Section 40. Summons shall be serv
ed and returned in the same manner as
summons in a civil action is served in
the circuit court.
(Intersted persons may pay before ex
ecution of deed.)
, Section 43. Any person owning an
interest in lands or Jots upon which
judgment and decree is prayed, as pro
vided in this act, may, in person or by
agent, pay the taxes, assessments, pen
alties, interest, and costs due thereon
to the tax collector of the county in
which the same are situated at any
time before the execution of the deed,
and for the amount so paid be shall
have a lien on the property liable for
taxes, assessments, penalties, interest,
ami costs for which judgment is prayed;
and the person or authority who shall
collect or receive the same shall give a
receipt for such payment, cr issue to
such person a certificate showing such
payment.
( A ppeal A ppoal bond Procedure. )
Section 47. Appeals from the final
order, judgment, and decree of the
court may be taken to the supreme
court by giving notice, thereof orally in
open court at the time of the rendition
of the judgment, decree or final order,
or by giving written notice thereof at
any time within thirty days after the
rendition of said order, but not there
after. The manner of taking and per
fecting appeals to the supreme court
and the proceedings thereon, and the
determination and disposal thereof,
shall conform to and be governed by
the statutes for taking appeals in equit
able causes, except in so far as this act
may otherwise provide- But no appeal
shall be allowed the defendant from
any judgment, decree, or final order
for the sale of lands or lots for - taxes,
and no bond given on appeal shall
operate as a supersedeas, unless the de
fendant taking such appeal shall, with
in the time allowed within which to
file an undertaking on appeal, also de
posit with the county clerk an amount
of money equal to the amount of the
judgment and costs rendered in such
cause by the circuit court. If, in case
of an appeal, such judgment, decree,
and final order be affirmed, in whole or
in part, the supreme court shall direct
that the amount deposited with the
county clerk as aforesaid, or so much
thereof as may be necessary, be credit
ed upon the judgment so rendered, and
execution shall issue for the balance of
said judgment, damages and Costs.
Thereupon it shall be the duty of such
county clerk to apply so much of the
amount deposited .with him as aforesaid
as shall be necessary- to satisfy the
amount of the judgment, decree, and
final order. If, upon a final hearing,
judgment shall be refused for the sale
of the land or lots for the taxes, penal
ties, interest, and costs, or any part
thereof, in said proceedings, the coun
ty clerk shall pay over to the party who
shall have made such deposit, or his
legally authorized agent or representa
tive, the amount of the deposit, and in
any event shall so refund so much thereof
as shall remain after the satisfaction of
the judgment, interest, and costs
against the land or lots in respect to
which such deposit shall have been
made.
(Holder of certificate must pay taxes
iorleiture.)
Section 48. Everv purchaser of a
certificate of delinquency shall, before
applying lor judgment and decree of
foreclosure, pay all taxes that have ac
crued on the property included in said
certificate -si nee the issuance of said cer
tificate, and any prior taxes that may
remain due and unpaid on said proper
ty. If any purchaser of delinquent cer
tificates shall suffer a subsequent tax
to become delinquent, and a subsequent
certificate of delinquency to issue on
the same property included in his cer
tificate, such first purchaser shall for
feit his rights thereunder to the sub
sequent purchaser, and such subse
quent purchaser shall, at the time of
obtaining his certificate of delinquency,
redeem said first certificate of delin
quency outstanding thereon to the date
of said redemption, and the amount so
paid in redemption shall become a part
of said subsequent certificate of delin
quency, and draw interest at the rate
of fifteen per cent per annum from the
date of payment. Said holder of a cor
ticate of delinquency permitting a sub
sequent certincate to issue on the same
property shall, on notice from the tar
collector, surrender said certientn nf
delinquency on payment to him of the
redemption money paid by the subse
quent purchaser. Provided, that thia
section shall not apply to counties or
municipalities.
(Publication as costs.)
Section 52. la case any person shall
be compelled to publish a notice in a
newspaper under the provisions of this
act, then, before any person who may
have a right to redeem the lands or lots
from sale shall be permitted to redeem,
ne snan pay to tne omcer who by law
is authorized to receive such redemp
tion money the amount paid for pub
lishing such notice, for the use of the
person compelled to publish such no
tice, as afoiesaid.
(Fees.)
Section 56. 1. The tax cnllpetnr
shall, upon the issuance of a cnrr.ifWra
of delinquency, collect fiftv centa.
For making a deed, to include not more
than ten tracts or lots, including all
services rendered, includine sales anH
posting notices, three dollars. 3. The
county clerk shall, upon filing applica
tion for judgment, and for all services
rendered to and including judgments,
collect two dollars. 4. The "clerk of
the court shall collect from each con
testant at the time of filing such con-
text five dollars.
(Assignment by owner.)
Section (10. Certificates of delin
quency shall be ansignable in law, and
an assignment thereof shall vest in the
assignee or his legal representatives all
the right and title of the original pur
chaser. .
(Taxes void six years after delinquen
cy.) Section 68. All taxes heretofore or
hereafter levied by any county, city,
town, school district, road district, port
or other municipal taxing agency or
district 'of the state of Oregon, after the
expiration of six years from the time
when such taxes are delinquent, shall
be void: Provided that this section
shall not be construed as affecting any
right acquired under or by virtue of the
issuance of a certificate of delinquency
provided for in this act.
(Lien creditor may pay tax.)
Section 67. Any person who has a
lien by mortgage, or otherwise, upon
any land on which the taxes have not
been paid may pay or redeem such
taxes and the interest and charges
thereon; and the receipt of the person
authorized to receive such tax or re
demption money shall constitute an ad
ditional lien on .such land to the
amount therein specified, and the in
terest and charges thereon; and the
amount so paid, and the interest and
charges thereon, shall be collectible
with, as part of, and in the same man
ner as the amount secured by the origi
nal lien.
(B. & C. Comp., section 8144, extended to
Include redemptioni.)
(Payment of tax by occupant or tenant.)
Section 68. When any tax on any
real estate shall have been paid by or
collected from any occupant or tenant
when there is some other person who,
by agreement or otherwise, ought to
pay such tax, or any part thereof, such
occupant or tenant shall be entitled to
recover by action the amount which
such person should have paid, with in
terest hereon ; or he may retain the
same out of any rent due or accruing
from him to such person for real estate
on which such tax is so paid.
(B. & C. Comp., section 8148, no change.)
(Repealing section.)
Section 79. That chapters 5, 6, and
7, of title XXX of the Codes and Stat
utes of Oregon, compiled and annotated
by Hon. Charles B. Bellinger and Wil
liam W. Cotton; and sections 4, 5, 6,
7, 8, 9, 10, 11, and 12 of an act ap
proved December 24, 1903, and found
upon page 4 et sequitur of the General
Laws of the Special Session of 1903;
and an act entitled "An act to amend
section 3098 of Bellinger and Cotton's
Annotated Codes and Statutes of Ore
gon," approved February'12, 1903; and
an act entitled "An act to amend an
act entitled 'A.i act to amend section
3098 of Bellinger and Cotton's Anno
tated Codes and Statutes of Oregon,
approved February 12, 1903, and to de
clare an emergency," approved De
cember 24, 1903 and chapters; 7, 53,
145, 156, 162, and 183 of the General
Laws of Oregon, 1905; and an act filed
in the office of the secretary of state
December 24, 1903, entitled "An act to
amend section 3122 of Bellinger and
Cotton's Annotated Codes and Statutes
of Oregon;" and an act entitled "An
act to amend section 3091 of the Codes
and Statutes of Oregon, as annotated
by Charles B. Belinlger and William
W. Cotton, and giving the apportion
ment or revenues for the state among
the several counties, -and defining the
method or proceeding in making the
state apportionment," approved Feb
ruary 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 and the same hereby are
repealed : Provided that the repeal of
section 3086 of the Codes and Statutes
of Oregon, compiled and annotated by
Hon. Charles B. Bellinger arid William
W. Cotton, shall not affect the dupli
cate thereof, section 3374 of said Codes
and Statutes of Oregon, as the same is
amended by an act approved February
24, 1903, and found upon page 214 of
the General Laws of Oregon, 1903.
(Saving clause.)
Section 80. That, notwithstanding
anything to the contrary in this act
contained, all laws heretofore in force
are continued in force and effect until
all things and acts in and ibout the assessment,-apportionment
and levy of
taxeS'upon the basis of ownership of
property on tne nrst day or March,
1907, and the asnes-iment, apportion
ment, levy, and col lei Hon of taxes, and
proceedings incident thereto, made or
commenced prior to March 1, 1907, ex
cept as specified in section 55 of this
act, have been fully and duly done and
performed as fully as if this act had
never been enacted, but the taxes levied
on the basis of ownership of property
on the first day of Mu"h, 1907. shall
be collected as herein nrovidfid. Phiu
j - I
act shall not be construed to inhibit or
take away the power of counties, incor
porated cities or towns, cchool district, !
road districts, ports or other municipal
Corporations or agencies to levy such
rate or amount of general or special i
taxes as now or heretofore by law they '
may be permitted or required to lew.
PROCEEDINGS OF OREGON LEGISLATURE
Friday, February 8.
Salem, Feb. 8. The house this more
lng passed a bill revoking all franchises
in cities granted bv the state, anrl nine.
ing the power of renewal entirely in
the hands of the various municipalities.
iiopes ot iiood Uiver for the creation
a new county in its terirtory went
immerine when the senate thin after.
noon indefinitely postponed the bill
creating Cascade county.
Among the bills passed by the senate
today were: For voting machines,
making it a felony to entice a child
under .-18 years for immoral purposes,
ana appropriating $15,000 for the ex
periment station at Union.
'The proposed change in the primary
election law will be referred to the peo
ple for their decision according to a
clause today inserted by Bailey, its
author.
By just one vote the house trvlav
granted the request for the neonla to
again vote on the woman suffrage ques
tion.
The remainder of the spsnion will ho
strenuous for the lawmakers. No oth
er legislative session in years was fur
ther behind in its work than the assem
bly now doing business at the canital
city.
President Haines was nresented with
a gavel today similar to' that given
Speaker Davey a few days ago.
in tne senate today five new bills
were introduced. The senate has re
ceived 207 bills and the house 369.
Thursday, February 7.
Salem, Feb. 74. The senate today
voted to create a board of regents to
select two normals to be continued and
to abolish the others, kt the house
has turned down two similar bills it is
doubtful if the senate bill wlil get
through the lower house. The joint
committee on ways and means has de
cided to favorably report appropriations
for the Ashland, Weston and Mon
mouth schools.
The Jones bill appropriating $300,
000 for free locks at Oregon City, con
tingent on the United States increasing
the same to enough either to buy the
premsent locks or build new ones has
warm support in the house and the
prospects of its passing are bright.
The senate today refused to adopt a
minority report adverse to an amend
ment to statement number one. This
indicates that Bailey's bill to amend
the statement number one section of
the direct primary law will be passed
by the senate, for the 16 votes are
enough to carry the bill. Bailey's bill
provides for a change in statement
number one so as to make it pledge the
signer to vote for that candidate for
United States senator who shall re
ceive the highest vote for the party to
which the signer belongs. '
During the day the house passed four
bills and at a session tonight 33 were
passed. Thiiteen new ones were in
troduced. ,
Representative Jones, of Polk, intro
duced a proposed constitutional amend
ment providing that the people again
vote on woman suffrage at the June,
1908, election. .
A house bill creating the Twelfth
Judicial district of Gilliam, Wheeler
and Sherman counties was passed. ' '..
Wednesday, rebruary 6.
Salem, Felj. 6. The bill appropriat
ing $150,000 for the Seattle fair has
been amended to make the amount
$100,000. ' '
Seventeen new bills were , presented
in the house and but three in the sen
ate. Huntley's corrupt practices bill, to
regulate elections, was given a knock
out blow today in the house by indefi
nite postponement.
Land grabbers have descended upon
the legislature and are determined to
have measures passed which will com
pel the state to issue deeds upon the
fraudulent land sale certificates and
also compel the state to pay interest
upon the money paid to the state by
the persons who procured the certifi
cates.
Normal schools are very much unset
tled in the legislature and nobody has
a clear foresight as to what will be
done. It seems probable, however,
that Drain and Monmouth will be
abandoned. The question will come
up in the house next Wednesday.
The ways and means committee of
both houses this afternoon voted to ap
propriate $125,000 annually for the
next two years for the University of
Oregon. This is about $45,000 more
than appropriated two years ago.
The appointment of three railroad
commissioners by the governor, two to
serve until 1908 and one to serve until
1910, aid their successors to be elected
by the people, is the substance of an
amendment which the joint committee
on railroads agreed upon today, and
which will be inserted in the Chapin
bill before it is reported back to the
house. The committee also decided to
reduce the salaries of commissioners
from $5,000 to $4,000, and to provide
for the payment of traveling expenses,
instead of having the commissioners
pay their own expenses.
Among the senate bills passed today
were: To give laborers prior lien on
logs, lumber, etc.; raising to $7,500 the
amount that may be recovered for acts
causing death; for garnishment of wages
of public officers and employes.
The senate killed seven bills and the
house ten today. The majority of the
bills were covered by other measures
that had been previously introduced and
considered in committee.
Tuesday, February 6.
Salem, Feb. 5. Another bill has
been introduced to compel holders of
land grants from the government to sell
the land at $2.50 per acre and in tracts
not exceeding 160 acres.
The house passed a bill prohibiting
the granting of a liquor license to any
one who has been convicted of selling
liquor to minors.
Another house bill named nrohiriira
any but members from wearing badges
oi secret orders.
A new bill in the senate makes the
Associated Press a common carrier.
A new house bill provides that offi
cers must not wink at violations of
state laws and provides for rmninhmont
of such officers.
A gavel presented to Speaker Davey
today contained five kinds of wood:
Oregon grape, the state flower; apple,
irom a seedling planted at Vancouver
in 1825; cherry, from a seedling start
ed in Iowa in 1845 and transnlanted tn
Oregon in 1847; service berry, from
near uregon City, the first territorial
capital; yew. from Champoetr. the site
of the first American civil government
on the Pacific Coast.
The bill for the transportation of
convicts by prison euards instead of
sheriffs was defeated in the senate.
Twenty-one new bills were intro
duced in the house today and eight in
the senate.
Monday, February 4,
Salem, Feb. 4. By a vote of 24 to 1
the senate adopted the house joint
memorial asking congress to submit to
a vote of the people a proposition to
elect senators by direct vbte.
Two constitutioonal amendments
were adopted by the house today. Orig
inally they were those of the state tax
commssion providing for taxation of
property by classes of subject.
The senate passed the house fertilizer
inspection bill over the veto of the gov-'
ernor. This is one of the bills vetoed
at the close of the 1905 session and has
already passed the house.
A bill to repeal the anti-scalping law
was defeated in the house by a vote of
28 to 26, six members being absent.
Two bills were killed in the senate
by indefinite postponement. They
were: Giving effect to unrecorded
deeds, and creating Clark county.
The senate passed a joint memorial
demanding that granted lands be sold
for not more than $2.50 per acre.
The senate sustained the governor in
his veto of the board of control bill of
the 1905 session. All the other vetoed
senate bills were indefinitely -postponed.
' . .
, Clatsop Courthouse Contract.
Astoria John Hastie, of the firm of
Hastie & Dougan, of Seattle, has been
here and signed a contract with the
county court for the completion of the v
new courthouse for the sum of $9,599.
Work is to be commenced about March
1 and finished on or before December 1.
PORTLAND MARKETS.
Fruits Apples, common to choi.
5075c per box;., choice to fancy, $1
z.ou; pears, $11.50.
Vegetables Turnips. $1(3),1.25 ner
sack; carrots, $11.25 per sack; beets,
$1.251.50persack; horseradish, 7
8c per pound; sweet potatoes, 3Jo per
pound; cabbage, 2o per pound; cauli
flower, $2.50 per dozen: celerv. 13.50
4 per crate; pumpkins, 2c per pound;
squasn, zc per pound; sprouts, 8o p r
pound.
Onions Oregon. $11.35 per hun
dred.
Potatoes Oregon Burbanks. fanev.
$1.401.50; common, $11.25.
wneac uiud, 08c; bluestem, 70c;
valley, 6667c; red, 66c.
Oats JNo. 1 white, $29; gray, $28.
Barley Feed, $22 per ton : brewini?.
$23; rolled, $2424. 50. .
liye $1.401.45 per cwt.
' Corn Whole, $26; cracked. $27 per
ton.
Hay ValW timothy. No. 1. 14a
15 per ton: Eastern Orpwon fimnf.Jitr
$1718; clover, $9; cheat, $9; grain
nay, ?(cgio; ailalfa, $14.
Butter Fancy creamery. 32fa35o
per pound. .
Butter Fat First crade cream. 36n
per pound ; second grade cream, 2o less
per pound.
Eggs Oregon ranch. 39 ner
dozen.
Poultry Averaee old hens. 1 2 U(3A
per pound; mixed chickens, ll12c;
spring, 1314; old roosters, 910c;
dressed chickens, 1415c; turkeys,
uve, 1 I7c; turkeys, dressed,
choice, 2021c; geese, live, 1012c;
ducks, 1618c.
Vtal Dressed, 59 per pound.
Beef Dressed bulls, 23c per pound;
cows, 45c; country steers, 55c.
Mutton Dressed, fancy, 88o per
pound; ordinary, 67c.
Pork Dressed, 68c per pound.