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 Report of the Board of Commissioners to 
 
 3 1924 024 702 858 
 
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JtlEPORT 
 
 BOARD OF COMMISSIONERS 
 
 TO EXAMINE THE MATTIES OF 
 
 ASSESSMENT A^ TAXATION 
 
 IN THE 
 
 ST^TE OF OREaON", 
 
 TOQBTHEB WITH 
 
 THE BILL SUBMITTED BY SAID COMMISSION. 
 
 SALEM, OREGON : 
 W. H. BYARS, ,STATE PRINTEB. 
 
 1886. 
 
MEMBERS OF THE COMMISSION. 
 
 R S. STEAHAN, Chairman Albany, Linn Connty. 
 
 HEJSTEY FAILING Portland, Multnomah County. 
 
 WM. J. HERREN Salem, Marion County. 
 
 A. NASBURG Marshfield, Coos Connty. 
 
 SAMUEL HUGHES Forest Grove, Washington County. 
 
 C. J. SMITH Portland, Multnomah County. 
 
 WM. HALL Prairie City, Grant County. 
 
 J. T. Geegg, Chief Clerk. 
 R. W. Hill, Assistant Clerk. 
 C. E. UzAEOVAGB, Messenger. 
 
REPORT 
 
 Of the Commission appointed hy the Legislative Assembly to "ex- 
 amine the matters of assessment and taxation in this State." 
 
 Salem, Oregon, February 20, 1886. 
 
 Sik: — The undersigned, members uf the Board of ComraiBsioners 
 appointed by act of the Legislative Assembly approved November 
 25th, 1885, to examine the laws of the State upon the subject of as- 
 sessment and taxation, submit the following report, and the accom- 
 panying bill for an act to revise the laws, now in force. 
 
 The Commission thus appointed met in pursuance to the provisions 
 of the act on the 4th of January, 1886, in the State capitol at Salem, 
 organized, and at once began the compilation of statistics, and other 
 information necessary to the proper undertanding of the subjects em- 
 braced in the investigation. The results of our labors are embodied 
 in the bill herewith submitted. 
 
 We have found the subject a difficult one, and while we are not 
 satisfied that the results we have attained are free from objection, yet 
 we have proceeded witli caution, and have included nothing which 
 has not been sustained by the experience of older States, and fortified 
 by the decisions of the courts of final resort, here and elsewhere. 
 There has been no desire on the part of the Commission to experi- 
 ment, or devise startling methods, but rather to profit by experience 
 elsewhere, and to follow as closely as possible, existing forms and 
 customs. 
 
 It will not be inferred that the bill which we now submit for adop- 
 tion by the Legislatiire embraces all the opinions, or fully en^bodies 
 the judgment of the Commission, as to the most equitable, or wisest 
 distribution of the burdens of taxation. 
 
 It will at once be apparent that we have only gone as far as we 
 could, and still remain within the limitations prescribed by our funda- 
 mental law. Thus, we have taken the constitution, as interpreted by 
 our highest courts, and courts of last resort in those States where simi- 
 lar provisions prevail, and have conformed our bill to such interpreta- 
 tions. We think that if greater discretion were left to the Legisla- 
 
4 EEPOET OF THE TAX COMMISSION. 
 
 tnre in this matter, the result would be of advantage to the finances 
 of the State. 
 
 The aim of the law should be to so distribute the public burdens 
 that they may be carried with a minimum of effort, and so to adjust 
 the demands of the State that each inhabitant who enjoys the pro- 
 tection of the State, shall bear his part of the expenses incident to 
 government. There was a time when it was the aim of legislation to 
 tax the individual, rather than his property; to-day, the plan which 
 has the largest following among the closest observers of public affairs, 
 is the one which seeks to secure the revenue from the property, re- 
 gardless of who the owner may be, or where he may reside, always 
 that in so doing, there be no trespass either upon the rights of the in- 
 dividual or upon those of the sister States. 
 
 The revenues of the State would thus be mainly derived from prop- 
 erty which is tangible, and consequently always within reach of legal 
 process. 
 
 The general principles which should control in all matters of tax- 
 ation are — 
 
 ITniformity and equality. 
 
 Permanence and certainty. 
 
 Limitation to the financial necessities of the State. 
 
 Convenience of the tax-payer in regard to time and manner of pay- 
 ment. 
 
 1st. Uniformity and Equality. 
 
 Theoretically, tax laws should be so framed, that each person enjoy- 
 ing the protection of government shall contribute his reasonable pro- 
 portion; but an approximation to this, is all that has been found to 
 be practicable — under any system of taxation a large share of the pub- 
 lic burdens will fall upon visible and tangible property, because such 
 property cannot lie concealed, and is not of a nature to elude the vigi- 
 lance of the assessor. The Legislature must select the subjects of 
 taxation, and the legislative conclusion must be accepted as proper 
 and final. Inequality does not necessarily follow the restricting of a 
 tax to a few subjects only; a license tax on a particular occupation 
 would not be deemed unequal, if it reached all who followed that oc- 
 cupation. The inequality would only be manifest when individuals 
 of a class were singled out for exemption. 
 
 The assessment of all personal property at a true cash valuation is 
 proper in theory, but it is evident that this iuiposes a disproportion- 
 ate amount of the burden upon real property, because a certain amount 
 of personal property will fail to be listed by the owner, and escape 
 assessment; nor can the same rule be applied to the personal prop- 
 
EEPOET OF THE TAX COMMISSION. 5 
 
 erty of certain corporations, such as foreign insui*ance, and express 
 companies, that is applicable to the personal property of individuals, 
 because the amount of personal property of such corporations is ex- 
 ceedingly small, in proportion to the magnitude of their business 
 transactions. 
 
 We understand, and have acted upon the principle, that uniformity 
 and equality mean the application of the same mode and rule to all 
 persons, or all property within the classes to which such persons or 
 property belong, and proportionate contribution from such property 
 toward the support of the State. 
 
 Permanence and Certainty. 
 
 The time, manner and amount of payment should be plain and cer- 
 tain; the tax laws should be permanent, so that the tax may be trans- 
 ferred proportionately from the tax-payer to the consumer, though 
 not a tax-payer. This can only be done when the laws remain un- 
 changed for a long period. A good system will require but few, if 
 any, changes, and one of the consequences of equality and uniform- 
 ity will be permanence. Frequent changes made in any system which 
 is meritorious, are always productive of dissatisfaction to a greater 
 degree than the administration of a more faulty system. 
 
 Limitation to the financial necessities of the State. 
 
 That the tax should be limited to the necessities of the State will 
 be admitted. It is due to the tax-payers that they should not be 
 called upon to contribute a greater sum tiian will be sufficient to en- 
 able the State to do its work. The purposes of taxation are not to 
 accumulate a large surplus in the treasury, but to exact only so much 
 as will by economy carry on the government. Economy of admins- 
 tration is a feature which ail tax-payers will approve, and by provid- 
 ing for accomplislmient of the work in a better way and at a less ex- 
 pense than hitherto, we enable the State to decrease its demands upon 
 the property. And here it is suggested that when the information 
 can be gathered upon which to base a close estimate, it wonld tend to 
 more rigid economy in cities, counties and State itself, if the tax 
 levies should be restricted by legislative enactment to a maximum 
 levy which the estimates would show to be reasonably sufficient. 
 This would in time serve to keep up the valuation of all classes of 
 property to a true cash value, as the revenue would depend upon the 
 assessed valuation. 
 
 Convenience of the tax-payer as to time and manner of Payment. 
 
 We have fixed the time of payment of the taxes as 1st October. 
 
6 REPOET OF THE TAX COMMISSIOlSr. 
 
 At that time, or before the tax becomes deliuqnent on the 1st day of 
 JanTiary thereafter, the harvests are gathered, and the tax-payers better 
 prepared than at any other season of the year to meet the tax. 
 
 The different features of the investigation undertaken by the Cora- 
 mission may be grouped under the three tollovring heads: 
 
 First; What property should be taxed. 
 
 Second; Tlie niethods of listing and assessment. 
 
 Third ; The collection of the taxes. 
 
 Tiie question as to what property should be taxed is the most vital 
 one of all. Here we meet the widest difference of opinion, and have 
 experienced our greatest difficulty. Our constitution provides that the 
 Legislative Assembly "shall provide by law for uniform and equal 
 rate of assessment and taxation, and shall prescribe such regulations 
 as shall secure a just valuation of all property, both real and personal, 
 excepting such only for municipal, educational, literary, scientific, 
 religious or charitable pui'poses as may be specially exempted by law." 
 
 Under this provision, and in accordance with the decisions of uur 
 own courts, which have decided that credits were property, we have 
 felt it compulsory to include as subject to taxation all property, though 
 it is the belief of the Commission that better results, and a higher 
 tone of public morality would be promoted, if larger discretion were 
 granted to the Legislative Assembly, and taxation were restricted to 
 visible and tangible property. 
 
 In considering the property to be taxed, we will note the defects of 
 the present law, and the means we have adopted to remedy them. 
 
 Real property, and Improvements thereon. 
 
 We have found a lack of information in the hands of the county 
 clerks, and asseesors, as to the aniount of land, and the ownership, 
 and description, which leads to the failure on tlie part of the assessor 
 to list many tracts, the titles to which have passed from the United 
 States, and the State, to individuals, but the patents being unrecorded 
 there is no evidence in the several counties of such transfers. This 
 we have sought to remedy by providing that a list of all patents 
 issued to lands, shall be furnished to the county clerks annually, so 
 that all such property shall be listed on the assessment roll, and be 
 taxed, whether patents be recorded or not. 
 
 We have also found that owing to defective description, and want 
 of care, many tracts are insufficiently described, and listed to '-owners 
 unknown." We have therefore provided that proper plats shall 
 be made of all lands, with the proviso that when lands, so platted, are 
 perfectly described, no further listing will be required from the owners, 
 but the listing will be made from the county records. 
 
EEPOET OF THE TAX COMMISSION. 7 
 
 There is a general concurrence of opinion on the part of the mem- 
 bers of the Commission, that it will be wise to provide for a biennial 
 or quadrennial valuation of real property, at no remote day; but as 
 there is some doubt in the minds of some members of the Commission, 
 whether values of real property are sufficiently stable to warrant a 
 term listing and valuation of real property at present, no such pro- 
 vision has been made in the bill. 
 
 If the Legislative Assembly should think it advisable now to pro- 
 vide for valuation of real property at longer intervals, the necessary 
 maps and plats for full descriptions to carry out such plan will be in 
 the county clerks' offices; and it will only be necessary to extend the 
 interval, with provisions for valuation of any lands or improvements 
 which may meanwhile become taxable. 
 
 The greatest evil is found in the gross undervaluation of real estate 
 in all the counties, the land and town lots being, in many instances, 
 assessed at about one-third to one-half their actual cash value. •!• This 
 is the result of neglect of duty on the part of the assessor, and county 
 boards of equalization, rather than the fault of the present law. It 
 is hoped that this will be remedied in great part by the stringent 
 rules we have adopted for the government, of the county boards of 
 equalization, and by the rules which are laid down in the bill for the 
 guidance of the State Board. We have endeavored to make the most 
 stringent provisions relating to the duty of the assessors, but we are 
 convinced that the raising of the revenue for the support of the State 
 government as far as possible independent of a levy upon the counties, 
 will be more effective in checking the undervaluation of property 
 than the most stringent provisions.relating to the duties of assessors. 
 
 Real property; Mortgages on land in no more than one 
 County in this State. 
 
 By act of the Legislative Assembly, session of 1882, mortgages on 
 land, in no more than one county in this State, were declared to be 
 real property, and taxable as such. 
 
 The passage of this act, was consequent upon the provision of our 
 law for the deduction of indebtedness, and was designed to secure, 
 from the real property in the different counties, its fair proportion of 
 tax for the benefit of such counties. The act passed at the regular 
 session of 1885, commonly known as the "Black law," made valid any 
 contract between the mortgager and mortgagee relative to the taxep, 
 provided the rate of interest did not exceed eight per cent.; and as 
 
 tSee appendix, Table No. 14. 
 
8 EEPORT OF THE TAX COMMISSION". 
 
 certainty of rate is usually of more consequence to the lender than 
 the amount of interest, it is probable that few, if any mortgages, will 
 hereafter be made except under the provisions of the above named 
 law. There is still a large number of existing mortgages, executed 
 prior to the passage of the law of 1885, and it would be manifestly 
 unjust to change the law respecting the tax on the lands so mortgaged, 
 during their existence. Moreover, the mortgage tax law has been in 
 vogne nearly four years, and we have felt justified in regarding it as 
 a part of the policy of the State. For these reasons we have nut at- 
 tempted to disturb the law in reference to the taxation of mortgages. 
 One source of injustice in connection with the administration of this 
 law is the disproportionate taxation between the land, assessed at one- 
 third or one-half its value, and the mortgage assessed at its full value. 
 This we have tried to remedy by a provision that no mortgage shall 
 be deducted from the value of the land in assessing it, but that 
 the full cash value of the land shall be ascertained and then appor- 
 tioned between the mortgagor and mortgagee in proportion to their 
 respective interests. 
 
 Personal property Intangible. 
 
 Credits, whether represented by notes, accounts, or otherwise, are 
 simply the representatives of tangible property in the hands of some 
 person, and if within the State, the tangible property is subject to as- 
 sessment and can be reached by the assessor. As we have stated be- 
 fore, we would, if it were possible under our constitution, recom 
 mend the exemption of all credits, because if all visible and tangible 
 property be taxed, and no deductions allowed for indebtedness, the 
 State will receieve a tax upon all the property within the State. 
 Moreover, the listing of intangible property is attended with great 
 difficulty, because of the inquisitorial process attending the listing. 
 Laws have recognized this difficulty, and have provided for a listing 
 by the tax-payer under oath, or allowed the assessor to tax every per- 
 son according to his t)wn judgment, giving the person assessed the 
 right to reduce the valuation by his own oath. This presents strong 
 temptation to false returns under oath, where the falsity is difficult of 
 detection or proof. Even under the provision that a tax-payer may 
 reduce the gross valuation of his property by a statement under oath, 
 a tax-payer disposed to pay his just proportion of tax may be with- 
 out remedy, although he may be largely overvalued in comparison 
 with his neighbors. The most forcible objection to the taxation of 
 credits is the deduction of debts which is the direct outgrowth of the 
 taxation of credits. By reference to the table appended to this re- 
 port, showing the assessment and taxation by counties for the past 
 
EEPOET OF THE TAX COMMISSION. 9 
 
 ten years, the losses the State and counties have sustained may readily 
 be seen.* In 1888, the assessment of credits and money amounted 
 to $20,760,995 and the deductions amounted to 127,177,661 showing 
 that not only 16,416,666, escaped taxation by concealment, but that 
 such amoutwas deducted from the value of tangible property, which 
 property was within reach of,the assessor. The tax on the visible 
 and tangible property of the State listed for assessment, was there- 
 fore increased about (8) eight per cent. In other words, as a result of 
 the taxation of credits, the visible property of tiie State, nearly half 
 of which consisted of lands outside of towns and cities, was burthened 
 with a direct increase of taxation, to the extent of about eight per 
 cent. In consequence of this mode of deduction, large amounts of 
 real property escape taxation entirely, because under our present law 
 an account or note not, secured by mortgage, can be deducted from 
 land in the same manner as from other property. "When we consider 
 the motive for the passage of the mortgage tax law, we will better 
 understand how unwise it is to allow deductions from visible personal 
 property. In this way large amounts of personal property which is 
 tangible and can be reached by the assessor, escapes taxation in the 
 counties where it is held, by deductions for indebtedness to persons 
 living in other counties. It will therefore be seen that the only way 
 in which each county can collect revenue on the property within its 
 boundaries, is by taxation of all visible property therein, making no 
 deductions. 
 
 Apart from this the policy of deduction of debts from tangible 
 property is, in our judgment, opposed to sound business methods. 
 It is a favorite idea, and one tliat appeals readily to popiilar under- 
 standing, that to insure good administration of the business affairs of 
 the State, they must be conducted upon the same sound principles 
 which govern those who are successful in the management of private 
 enterprises. Where do we find a capable business man voluntarily 
 and habitually surrendering a lien upon either real or tangible per- 
 sonal property, in exchange for an open account to be entered on his 
 books against an individual whether responsible oi- not? Yet this is 
 what the State has been doing for years, and the burden has fallen on 
 the owners of real and personal pi'operty, whose thrift and economy 
 have enabled them to accumulate property, while bearing their share 
 of taxes, as well as a share of their neighbors who are improvident, 
 or willfully evade their fair share of tax. Wlien the time has arrived 
 
 *See appendix, Tables Nos. 9 and 10, showing that the disparity in 1884 and 1885 is 
 much greater, and that the abuse consequent o£ the present law is increasing annually. 
 
10 EEPORT OF THE TAX COMMISSIOK. 
 
 for a change in our constitution, we hope the provisions adopted will 
 take these fat-ts into consideration, and give to the Legislature full 
 power to exempt credits, and obtain its revenue from taxation of all 
 real and tangible personal property, railroad, insurance, express and 
 kindred corporations, and from banking and other corporate capital. 
 Such a system would greatly simplify tlie listing and assessment of 
 property, remove the vexed questions connected with deduction of in- 
 debtedness, and would render useless the removal or concealment of 
 credits; it would prevent, in great part, the frauds now practiced, in- 
 vite and retain capital from abroad, and in every way promote the 
 prosperity and development of the State. Under such a system, the 
 artificial rates of interest which have prevailed, greatly to the detri- 
 ment of all enterprises, would speedily cease, capital would flow to the 
 State in increasing volume, and the State feel a new and sure impulse 
 of growth. ' 
 
 It must be manifest that by this method the State would collect 
 the tax on all property within its control, and the price of credit, and 
 the use of money would speedily be adjusted to the system. It can 
 hardly be doubted that certainty of fixed income to capital would 
 bring it to the State in larger volume, and at correspondingly lower 
 rates. 
 
 But the constitution, as interpreted by our courts, has been our 
 guide, and we have provided for the taxation of all credits of every 
 nature, and the bill provides lor the deduction of debts made from 
 credits only, that is to say: What is intangi!)le, from what is intangi- 
 ble property, so that the effect will simply be, to ascertain the value 
 of a person's intangible property by reference to both debts and 
 credits. This is substantially the system which has been found to 
 work best in the older States, with similar constitutions. It is the 
 system which was in vogue under our Territorial government, and for 
 some years after the establishment of our State government. It re- 
 jnained as a part of our law until 1863 when it was repealed, and it 
 was not until 1865 that the present sweeping law for deductions was 
 enacted. 
 
 Personal Property Tangible. 
 
 There are some difliculties in the correct listing and assessment of 
 this species of property, and to some extent the same evasion and 
 mis-statement that we find in the return of credits, and sometimes be- 
 cause of the unintentional oversight of the tax-payer. This is partly 
 due to the lack of thorough search on the part of the assessor, and 
 partly to the aggregation of value of many articles in the return with- 
 out separate enumeration. We have endeavored to provide for this 
 
EEPORT OF THE TAX COMMISSION. 11 
 
 by a detailed list of such articles as are of value, and in general use; 
 and this detailed statement, while serving to hold the assessor more 
 specifically to his duty, will also be of aid to the memory of the tax- 
 payer, or deter him from the oinission of some well known classes of 
 property easily identified as belonging to him. 
 
 Corporations. 
 
 In addition to the two general kinds of property considered above, 
 ■we have set aside in special instances the propei'ty or privileges of 
 certain corporations, as subject to different rules of assessment and 
 taxation, for the purpose of securing better results and more perfect 
 returns. 
 
 Insurance, Express, Telephone, and Sleeping Car Companies, 
 
 And some other corporations are by the terms of the bill taxed on their 
 gross earnings, the tax to be paid into the State treasury direct; for 
 all companies not incorporated under the laws of this State, this tax 
 is a license for transacting business in tliis State, and is a source of 
 revenue which has not heretofore been enjoyed. "VVe find similar pro- 
 visions in many of the other States, and this principle of taxation lias 
 been affirmed by the courts. We estimate that the leceipts from these 
 sources will approximate thirty thousand dollars, and the ease and 
 economy with which it can be collected by the State and distributed 
 by the payers of the tax, without complaint or dissatisfaction, strongly 
 recommend its adoption. To illustrate this: The stamp on policies 
 of insurance companies is borne easily, and without loss, as each policy 
 holder pays the value of the stamp to the company, without feeling 
 it to be a serious burden. If the law were changed so that each policy 
 holder in an insurance company were compelled to pay a special tax 
 the outcry would be immediate. ' 
 
 The privilege of transacting business in the State, with large and 
 certain revenues from the exercise of such privilege, iti many instiinces 
 with little or no tangible property upon which to pay a tax for tlie 
 protection enjoyed, is worth something, and the plau we have pro- 
 vided will, we think, attain the object, without serious burdens to such 
 corporations. 
 
 Railroad Corporations. 
 
 We have also provided for taxation on the gross earnings of all rail- 
 roads in lieu of all taxes upon all personal property, and upon all real 
 property used exclusively in operation or maintenance of the road. 
 Eeal property, lands held for sale or not necessary for the operation 
 of the road, to be taxable as other i-eal pi'operty. This tax is to be 
 
12 REPORT OF THE TAX COMMISSION. 
 
 paid into the State treasury, and will thereby reduce the State levy on 
 the assessed valuation of the counties, and will enable each county, 
 without increasing the amount of tax to the individual tax-payer, to 
 increase its levy, in a sum equivalent to the amount the State levy has 
 been reduced by the payment into the State treasury of the per centum 
 of earnings. 
 
 In the case of school districts and cities there will be an apparent 
 lack of revenue from this source; but this i.-> apparent rather than 
 real. The amount of tax paid at present on property is. from the best 
 information we can obtain, about equal to the per centage of gross 
 earnings as fixed by the Commission, including all municipal and dis- 
 trict taxes, and the individual tax-payer will be compensated for any 
 increase of district and municipal taxes, by a decrease in the tax for 
 State purposes. The chief reasons of the Commission for following 
 this plan are: 
 
 First: The revenue from these and other corporations will be large, 
 and will even now contribute a large share of the expenses of the 
 State, and with the increase in revenue consequent upon the growth 
 of the State, we can confidently look forward to the time when, as in 
 other States, the direct taxes from corporatioris will entirely provide 
 for the expenses of the State government. 
 
 This will free the counties from the collection of taxes for the sup- 
 port of the State government, leave the valuation of property a local 
 matter entirely, upon which taxes will be levied for county, munici- 
 pal and district purposes only. This will at once put an end to the 
 undervaluation of property, on the p;irt of the counties, now resorted 
 to for the purpose (jf evading their pi-oportion of the general State tax, 
 and will obviate the necessity of a State Board of Equalization. 
 
 Second: It is a means of collecting a large revenue simply and 
 ♦ economically; it saves the labor of assessment, equalization and collec- 
 tion of tax on a large amount of property. 
 
 Third: The nature of railroad property is that of a facility. If 
 after the facility be created, the traffic be good, the facility is valu- 
 able, it may be, far above the cash value of the actual property. To 
 have the tax follow the traffic is therefore a closer approximation to a 
 true cash valuation. The State will, under this system, reap the 
 advantages of its own growth and development by the increase of 
 revenue consequent upon increased traffic. 
 
 The per centage established by the Commission (2 per cent.) seems 
 to be a fair mean in the rates fixed by other States whicli range from 
 ■| per cent, in ISTew York to 4 per cent, (in special instances) in Wis- 
 consin. The rate fixed is estimated to produce about the same reve- 
 nue as is now realized on the basis of property taxation. 
 
EEPORT OF TliE TAX COMMISSIOIS'. 13 
 
 An estimate for the year 1885 (exclusive of tax on lands and 
 
 other real property) approximates |85,000 
 
 Estimated tax from other corporations 30,000 
 
 Total, 115,000 
 
 or an amount equal to about one-half of the estimated expense of the 
 State govei'nment for the current year. 
 
 It is due to the members of the Commission to state that in fixing 
 the rate of tax upon the gross earnings of these corporations, they 
 have availed themselves of the best information they could gather, 
 both concerning the amount now realized from these corporations 
 upon the basis of property taxation, and the average of rates fixed in 
 other States. We have had but little time or opportunity to investi- 
 gate the matter with a view to fixing a proper rate, but refer to the 
 appended table hereto attached, showing the rates fixed in other States.^ 
 
 Assessment. 
 
 We have provided for a specific time when the listing of property 
 is to be made viz: on the 1st April of each year; and in order that the 
 assessment may be more thoroughly made and in time for equaliza- 
 tion, we have provided that the county court shall district the counties, 
 and that the assessor shall appoint a deputy for each district except 
 his own, subject to the approval of the county court. The entire 
 work of the assessment and enrollment must be completed under the 
 supervision of tlie assessor, and must be finished in two and one-half 
 months. We believe the time to be ample, and have left to the discre- 
 tion of each county court, the number of the districts to be laid out, 
 to insure a timely completion of the work. 
 
 Equalization. 
 
 County Board. — We have made some change in the formation of this 
 Board, leaving out the assessor, (deeming it improper that he should 
 pass qn iiis own actions) and the county clerk who acts as clerk to the 
 Board, substituting the county commissioners. We have accurately 
 defined the duties of the Board and their rules of action in the equali- 
 zation of property, and have allowed them no basis or standard ex- 
 cept the true cash value. 
 
 State Board. — Eeference to the appended tables of assessment by 
 counties in this State for the past ten years will show the effects of 
 
 tSee appendix, Table 15. 
 
14 EEPOET OF THE TAX COMMISSION. 
 
 the efforts of the counties to escape taxation for State purposes by 
 undervaluation of property. So gross have been the improprieties com- 
 mitted in this scramble, that the officials who have sworn to discharge 
 their duties in accordance with the la^v, have become the parties who 
 originate and carry through these evasions upon tlie specious plea of 
 making the valuations conform to their neighboring counties; and 
 there are instances where, in violation of law, the county boards of 
 equalization have voluntarily made horizontal reductions of large per 
 centages on the gross valuations of their counties. This evil has be- 
 come so great as to seriously affect the assessment rolls, and there can 
 be, under the present law, no redress for the State, and none for the 
 injured counties, but similar reductions, which, once commenced, and 
 not restricted to an effort for uniformity, but are enlarged to cover 
 past deficiencies and future advantages. 
 
 We have provided that the State Board shall be elective, one from 
 each judicial district, or seven in all, so that each portion of the State 
 may be represented, without making the Board so large as to be un- 
 wieldy. We have provided that they shall confine their equalization 
 strictly according to set rules, and to a valuation as between the counties. 
 We do this for two reasons: 
 
 First; Because the assessors and county boards are more intimately 
 acquainted with the values of individual property in their own 
 counties, than the State Board can be, and if correction of individual 
 or district assessment within counties be made by the State, more in- 
 accuracies will be committed by the State Board for want of informa- 
 tion, than would be made by the county boards, with more intimate 
 knowledge of the comparative, and proper cash value of the property 
 involved. 
 
 Second; We think it safer, and as tending to a more settled feel- 
 ing, if the opportunities for individual complaints and correction, 
 while free and open to all, should be confined to a short period of 
 time, and that the final determination should not be a source of ex- 
 pense and incovenience either to the tax-payer or the State. We have 
 therefore made the county board the arbitrator whose decision is final 
 in all cases within the county, and the State Board the arbitrator be- 
 tween counties only. 
 
 We have made the term of ofiice four years, so that they may have 
 the advantage of experience in the discharge of their duties, and that 
 they may have ample time to acquaint themselves with the values of 
 property in their district and in the State. 
 
EEPOET OF THE TAX COMMISSIOlSr. 15 
 
 Collection of Taxes. 
 
 We have placed the collection of taxes in the hands of the connty 
 treasurer, instead of the sheriff, school clerk, and road supervisor. 
 We have provided for the payment of all taxes, both State, county, 
 poll, road and school district at one time and to one ofiicer, whose re- 
 ceipt will be in full for all taxes for the year. This will not only be 
 a great satisfaction and convenience to the tax-payer, but will, we 
 think, largely diminish the delinquent list, especially of road and 
 school districts. 
 
 We have made amendments to the provisions of the present law, 
 for the redemption of property sold for delinquent taxes, extending 
 the time for redemption. 
 
 In concluding this report, we submit the result of our work, with 
 diffidence and a sense of its incompleteness. The field of inquiry is 
 too broad, and the subject too important to have the consideration it 
 merits, within the limit of time at the disposal of the members of the 
 Commission. Some errors both of omission and commission will 
 doubtless appear; we can only hope that we have made such sugges- 
 tions and recommendations as will prove valuable. 
 
 HENKY FAILING, 
 W. J. HEREEN, 
 A. NASBUEG, 
 S. HUGHES, 
 C. J. SMITH, 
 WILLIAM HALL. 
 To his Excellency, Z. F. Moody, 
 
 Governor of the State of Oregon. 
 
MINORITY REPORT. 
 
 Salem, Oregon, Febrnary 20, 1886. 
 
 SiE — As one of the Commissioners appointed by the act of Novem- 
 ber 25, 1885, "to create a Board of Commissioners, to examine the 
 matters of assessment and taxation in this State, to define their dut'ies 
 and to provide tor tlieir compensation and the expenses of such Board," 
 I submit the following: 
 
 The Commission met at the time fixed by lavr, organized, and at 
 once proceeded with the work assigned them, and the result is sub- 
 mitted with diffidence and a consciousness of its incompleteness; but 
 it is believed by every member of the Commission that its adoption 
 will distribute and diffuse the burdens of taxation more generally 
 than under existing laws, and that many objects of taxation not here- 
 tofore reached will be required to contribute to the support of the 
 government of the State. In addition to these, it is believed that the 
 method of assessing and collecting taxes will be greatly simplified 
 and rendered cheaper. We think taxes ought to pass through the 
 fewest hands possible, until they are applied to the purposes contem- 
 plated by law, for the reason that every officer handling the same ex- 
 pects to derive some profit for the service. 
 
 Bnt I do not wish to supplement the admirable report submitted 
 by the majority by any extended remarks; but only to note a few 
 points in which, I regret to say, I am unable to concur. 
 
 The taxation of Railroads. 
 
 I do not agree to the proposed method of taxing railroads, nor to 
 the rate mentioned in the bill, for the reasons: 
 
 First — -The gross receipts of railroads in this State are not yet suffi- 
 ciently certain, definite, and fixed to make them a safe basis for the 
 taxation of that important interest. These receipts may fluctuate 
 from year to year, leaving the revenues of the State constantly uncer- 
 tain. It is not like the standard of the actual cash value, fixed and 
 stable and only to be materially varied by the destruction or perma- 
 nent deterioration of the property. 
 
MIT^rOKITY REPOET. It 
 
 Second. — In several of the older States the naethod for the taxation 
 of railroads proposed by the majority has been siiccessf Lilly tried; but 
 it was after the volume of business was known and the traffic had be- 
 come established, so that there was no doubt as to the results. It has 
 the merit of cheapness and simplicity in getting the tax into the State 
 treasury to commend it, and I doubt not, the time may come in the 
 history of our own State, when this system, if carefully guarded, may 
 be safely introduced. 
 
 Third. — The rate per cent, proposed on the gross receipts, I think 
 will not produce an amount of revenue equal to what the railroads now 
 pay, nor what they ought to pay. The rate fixed should place rail- 
 road property on an equality witli all other property in the State. 
 Their annual tax, ought manifestly to be equal to what a private per- 
 son would be required to pay, upon the same investment. It is said 
 in the report of the majority, that landed property is assessed at from 
 only one-third to one-half its real value. It is the purpose of our bill 
 to bring all property on the assessment roll at its actual value in 
 money. If this result is attainable as to other property, it would be 
 plainly unjust, not to apply the principle to railroads, as well.' If all 
 real property is to be valued fifty per cent, higher than under exist- 
 ing laws, railroads ought not to complain if their property is placed 
 on the assessment roll with their valuation increased in the same pro- 
 portion; or if the Legislative Assembly, in its wisdom, shall deter- 
 mine to assess them on their gross earnings, then the rate per cent, 
 ought to be increased so that they shall not pay a less proportion of 
 taxes, than they now pay. Of course, I am not assuming that they 
 pay their proper proportion now. The probabilities are, that they do 
 not; but I cannot willingly see a principle introduced that may add 
 to this inequality. 
 
 Deduction on account of Indebtedness. 
 
 I do not concur in the principle adopted by the majority of deduc- 
 tions from credits alone, on account of indebtedness, for the reasons: 
 
 First. — The application of this principle will necessarily produce in- 
 equality. The people representing the great industrial interests of 
 the State, and more especially those who become involved in debt, 
 have very limited or no credits from which to make deductions; and 
 the effect must be that they must pay the taxes on property in their 
 possession, and which they' still nominally own, though it is all repre- 
 sented by the debts they owe to other parties. Those who contract 
 large debts and discharge them at pleasure, may always make them 
 payable after April 1st, and thus be in a^condition to offset their 
 3 
 
18 MINOEITY EEPORT. 
 
 credits witli their debts. While on the othei- hand, those wlio are 
 burdened with debt, which tiiey are unable to discharge, if they do 
 not happen to own credits, will obtain no reduction from the valua- 
 tion of property on account of such debts. Xor is this all. They 
 must pay the additional taxes which the oian having credits would 
 have paid thereon, but for the deductions he was enabled to make 
 therefrom on account of his debts. Are credits pi'operty? Our whole 
 system of tax laws — old as well as new — are based on tlie theory that 
 they are. Being property, representing values, can any satisfactory 
 reason be given why the deductions should be confined to ci'edits 
 alone? It is ti-ne that this law has heretofore been most shamcfullv 
 perverted and abused; but will not the one pr(;posed by the majority 
 be open to the same abuse? I can see no material difference except 
 that the abuse of the new law will be somewhat more ex.clusive. 
 And this leads me to suggest: 
 
 Second — That the entire repeal of all laws allowing deduction^ from 
 the assessed value of property on account of debts, would approxi- 
 inate more nearly to uniformity and equality than the principle pro- 
 posed by the majority. 
 
 The Valuation of Lands. 
 
 The majority of the commission are of the opinion, and so report, 
 that lands are not assessed at any greater rate than from one-third to 
 one-half their actual value. This is an assumption as to a matter of 
 fact to wdiich I am unable to assent. There are doubtless inequali- 
 ties, sometimes arising from the varying judgment.-- oi assessors and 
 boards of equalization; sometimes, it may be, from a wrong concep- 
 tion of public duty on the part of the officers; but I cannot admit, 
 that from whatever cause, the discrepancy is so great as is represented. 
 All of which is respectfully submitted, 
 
 R. S. STEAHAX. 
 Chairman Board of Tax Commissioners. 
 To His Excellency, the Governor. 
 
TAXATION 
 
 A. BILL 
 
 For An Act to provide for the assessment and collection of taxes, and to repeal an 
 act to amend au act entitled "An act to amend an act entitled 'an act relating to 
 Assessors'," passed January 2C, 1854; and an act amendatory thereof, passed Jan- 
 uary 26, 1855; approved October 24, 1864; and an act amendatory thereof, approved 
 December 19, 1865; approved October 29, 874; 
 
 ALSO, 
 
 An Act to amend section 17 of title 3 of chapter 57, of the Miscellaneous Laws of the 
 State of Oregon, as compiled by M. P. Deady and Lafayette Lane; approved Octo- 
 ber 21, 1876; 
 
 ALSO, 
 
 An Act to amend sections 1 and 5 of chapter 57 of title 1, of the Miscellaneous Laws 
 of Oregon, relating to property and polls subject to assessment and taxation; ap- 
 proved October 21, 1876; 
 
 ALSO, 
 
 An Act to amend section 24 of chapter 20, title 1, of the General Laws of Oregon, as 
 compiled by M. P. Deady and Lafayette Lane; approved October 17, 1878; 
 
 ALSO, 
 
 An Act to amend section 16 of title 3 of chapter 57 of the Miscellaneous Laws of Ore- 
 gon, relating to the assessment of property, and the levy and eoUeotion ol taxes; 
 approTed October 25, 1880; 
 
 ALSO, 
 
 Section 6 of an act to amend Sections 2, 3, 4, 5, 6, 7 and 8, and to repeal section 10 of 
 an act approved October 29, 1874, entitled "An act to repeal sections 2 and 4 of an 
 act approved October 23, 1872, entitled 'An act to amend chapter 18 of the General 
 Laws concerning fees of ofEoers,' and to amend an act entitled 'An act to amend 
 chapter 18 of the General Laws concerning fees of officers," approved October 24, 
 1870; and section 12 of an act approved October 24, 1864, entitled "An act to pre- 
 scribe the fees of certain officers and persons;" and section 4 of an act approved 
 January 12, 1859, entitled 'Ac act to amend an act entitled 'An act to regulate the 
 fees of certain officers and other persons;" and section 1 of an act approved October 
 }■^, 1864, entitled "An act to fix the legal distances from the several county seats in 
 this State to the penitentiary at the city of Portland, and regulate the fees of Sheriffs 
 for conveying convicts to the penitentiary;" and all of an act approved October 29, 
 1870, entitled "An act to regulate the fees of officers in certain counties;" and all 
 c.f an act approved October 28, 1872, entitled "An not to amend an act entitled, 'An 
 net to regulate fees of certain officers in certain counties' "; and to amend section 5 
 of an act approved October 21, 1864, entitled "An act to amend an |act entitled 'An 
 
20 TAXATION. 
 
 act to provide for the collection of taxes'."; and to repeal an act approved October 
 19, 1860, and to preaoribs the fees of Clerks and Sheriffs, approved October 26, 
 1882; 
 
 ALSO, 
 
 An Act to define the terms "Land" and "Real Property" for the purpose of taxation, 
 and to provide where the same shall be assessed smd taxed; and to declare what in- 
 struments whereby "land" or "real property" is made security for the payment of 
 a debt, shall be void, and to repeal sections 2 and 7 of chapter 57 of the Miscella- 
 neous Laws of Oregon, approved October 26, 1882; 
 
 ALSO, 
 
 An Act to amend section 10 of an act entitled "An act to define the terms -Land' and 
 'Keal Property' for the purpose of taxation, and to provide where the same shall 
 be assessed and taxed, and to declare what instruments whereby 'land' or 'real 
 property' is made security for the payment of a debt, shall be void, and repeal 
 sections 2 and 7 of chapter 57 of the Miscellaneousa Laws of Oregon," approved Oc- 
 tober 26, 1882, approved February 10, 1885; 
 
 ALSO, 
 
 An Act exempting firemen from certain duties and taxes, approved February 20, 1885; 
 
 ALSO, 
 
 An Act to prescribe manner for receipting for taxes, and to amend section 65, title 6, of 
 chapter 57, of the Miscellaneous Laws of Oregon; approved February 23, 1885; 
 
 ALSO, 
 
 An Act to amend section 22 of chapter 50, title 1, of the Miscellaneous Laws of the 
 State of Oregon, as compiled by Matthew P. Deady and Lafayette Lane; approved 
 February 24, 1885: 
 
 ALSO, 
 
 An Act empowering the Governor, Secretary of State, and State Treasurer to compute 
 and declare the amount of the State levy of taxes, and to apportion the same among 
 the several counties of the State; and to repeal all acts and parts of acts in conflict 
 therewith; approved February 26, 1885; 
 
 ALSO, 
 
 An Act providing for the assessment and collection of taxes upon the rolling stock of 
 railroad companies, and to repeal section 13 of title 2 of chapter 57 of the Miscel- 
 laneous Laws of Oregon, as compiled by M. P. Deady and Lafayette Lane; approved 
 November 24, 1885; 
 
 ALSO, 
 
 An Act passed at the Extra Session in 1885, approved November 25, 1885, amending 
 section 6 of an act relating to the fees of certain officers and persons, and printed in 
 the laws of the "Special Session" for that year on page 23 of said book; 
 
 ALSO, 
 
 An Act to amend section 4 of an act entitled "An act empowering the Governor, Secre- 
 tary of State, and State Treasurer to compute and declare the amount of the State 
 levy of taxes, and to apportion the same among the several counties of the State; 
 and to repeal all acts and parts of 'icts in conflict therewith," approved February 
 26, 1885, to provide for the levy of county taxes, and to render valid county levy for 
 for fiscal year 1885; and to repeal all other acts and parts of acts in conflict or in- 
 consistent with this act. 
 
TAXATION. 21 
 
 Be it enacted hy the Legislative Assembly of the State of Ore- 
 gon, as follows: 
 
 Section i. Property subject to Taxation. All real and personal 
 propei'ty in this State, and all personal property owned by any person 
 residing therein, are subject to taxation for the support of the gov- 
 ernment of the State, unless expressly exempted therefrom by law. 
 
 Sec. 2. Real Property Defined. Real property, for purposes of tax- 
 ation, shall be construed to include and mean the land itself, whether 
 laid out in town lots or otherwise, with all things contained therein; 
 and also all buildings, structures, improvements, ti-ees. and all fixtures 
 of whatever kind thereon; and all rights and privileges belonging, or 
 in anywise appertaining thereto; and a mortgage, deed of trust, con- 
 tract, or other obligation, whereby land or real property, situated in 
 no more than one county in this State, is made security for the pay- 
 ment of a debt, together with such debt, shall, for the purposes of tax- 
 ation, be deemed real property. 
 
 Sec. 3. Personal Property Defined. Personal property shall, for 
 the purposes of taxation, be construed to include all goods, chattels, 
 moneys, credits and effects, wheresoever they may be; all ships, boats 
 and vessels belonging to the inhabitants of this State, whether at 
 home or abroad, and all capital invested therein; all moneys at in- 
 terest, either within or without this State, except where such moneys 
 are secured by a mortgage on lands situated in no more than one 
 county in this State; all public stocks and securities; all shares of 
 stocks in turnpikes or other corporate wagon roads, railroads, canals 
 and other coi'porations (except national banks) out of the State and 
 owned by inhabitants of this State; all personal estate of moneyed 
 corporations, whether the owners thereof reside in or out of this State, 
 and the income of any annuity unless the capital of such annuity be 
 taxed within this State; all shares of stock in any bank organized or 
 that may hereafter b6 organized under any law of the United 
 States or of this State, and all improvements made by persons held by 
 them under the laws of the United States or of this State, the fee of 
 which lands is still vested in the United States or in this State, or in 
 any railroad company or corporation; all machinery, utensils of trade 
 not attached to the freehold including the stock in trade. 
 
 Sec. 4. Poll Taxes, a poll tax of one dollar shall be assessed 
 upon every male inhabitant of this State between the ages of twenty- 
 one and tifty years, except all active firemen who have been members 
 of any volunteer fire company for a period of one year next preceding 
 the assessment, which tax shall be collected and used for county pur- 
 poses. 
 
22 TAXATION. 
 
 Sec. 5. Property Exempt from Taxation. All property described 
 
 ill this section, to the extent hei'ein limited, shall be exeinpt from 
 taxation ; that is to say — 
 
 First. All property, both real and personal, of tlie United States 
 and of this State; 
 
 Second. All, public or corporate property of the several counties, 
 cities, villao'es, towns antl school districts in this State used or in- 
 tended for corporate purposes; 
 
 Third. The personal property of all educational, literary, charitable 
 and scientific institutions incorporated within this State, and such 
 real estate belonging to such institutions as shall be exclusively oc- 
 cupied for the purposes for which they were incorporated, and not 
 used for pecuniary profit. 
 
 Fourth. All houses of public worship, and the lots on which they 
 are situated, not to exceed one acre, and rlie pews or slips and furni- 
 ture therein, and all burial grounds, structures thereon, tombs and 
 rights of burial, together with such funds as may be invested exclu- 
 sively for the care of such burial grounds; but any part of any build- 
 ing being a house of public worship, which sliall be kept or used as a 
 store or shop, or for any other purpose, except for public worship or 
 for schools, shall be taxed upon the cash valuation thereof. 
 
 Fifth. All public libraries and the real or personal property be- 
 longing to or connected with the same; 
 
 Sixth. The property of all Indians who are not citizens, except 
 land held by them by purchase. 
 
 Seventh. The personal property of all persons who, by reason of 
 infirmity, age or poverty, may, in the opinion of the County Board 
 of Equalization, be unable to contribute toward the public charges; 
 
 Sec. 6. Appointment of District Assessors. It is hereby 
 made the duty of the several county courts in this State, at the Feb- 
 ruary term thereof, in the year 1888, or as soon thereafter as prac- 
 ticable, to divide their counties into as many tax districts as said 
 court may deem expedient, and number the same, which districts shall 
 l;e known by their numbers; and in creating the same, said courts 
 shall include as many precincts, or in cities, as many wards, as in the 
 judgment of said courts will best secure a prompt and correct listing 
 and assessment of all property therein; and on or before the first day 
 of Febriiaiy, or as soon thereafter as pi'acticable, of each year there- 
 after, tlie several c()uiity assessors in this State shall nominate, and by 
 and with the cimsent of the several C(^uiity cmirts appoint a Deputy 
 County Assessoi' i'or each oi said tax districts, except the one in which 
 the Assessor resides; wiiicli tleputies must be appointed with especial 
 
TAXATION. 23 
 
 reference to their qualifications and fitness to discharge tlie duties re- 
 quired by this act, and must li;ive tlie same qualifications is tlie 
 County Assessor; must qu;dify in lil^e manner, and each nui,-t have 
 resided in the county foi' two yeai-,^ befoi'c his appointment; and must, 
 at the time of iiis a[)pointment. he a resiik'iit oFgthe district foi- \vhich 
 he IS appointed; and said Dejjuty (bounty As-.C'ss(ir sliall ha\'e the 
 same powers and discliarge the same duties rcquii'ed i)y law of the 
 County Assessors. 
 
 Sec. 7. The County Assessor must assess the district in which he re- 
 ^i(lec^, and require his deputies to make due /■elurn tn !iim witlrin thi' 
 time alh)\ved by law, not later than the lolli day of M;iy of eacii 
 year, and upon the completion of the assessment of the county liy 
 the Assessor and liis deputies, it shall he his dut\' to consolidate tlic 
 same into one hook, arranged in alphabetical (jrder by districts, and 
 return the same to the County Coui't of his couiit\- within the time 
 prescribed by law. 
 
 Sec. 8. Secretary of State shall Prescribe Forms of Books, the 
 
 Secretary of iState shall have power to jirescribe the necessary form 
 of assessment books and blanks* to carry this act into effect, the same 
 to be in the form contained in the appendix to this act, as nearly as 
 may be found practicable. Each (bounty Cloi-k in tins State shall an- 
 nually provide the necessary assessment books and blanks at the ex- 
 pense of his county, for and to correspomi with each assessment ilis 
 trict, to be substantially in the torm prescribed by the Secretary of 
 State. lie shall make out in the real property assessment bo(jk, after 
 the year 1887, for each assessment district in his county, cotnplete 
 lists of all lands or lots subject to taxation, sliowing the names of the 
 owners, if to him known, and if unknown, so stated opposite each 
 tract or lot included in each description of property. In like manner 
 he shall also include in said book of assessment of real property an 
 abstract of all mortgages on real property of record in his offi'ce, on 
 real property situated in no more than one county in this State, sliow- 
 ing, under proper headings, a description of the land mortgaged, the 
 amount of money the same is security for, when due and in what 
 book and on what page recorded, which books shall he ready for de- 
 livery on or before the first day of April of each year; and on that 
 day the Assessor and his deputies shall meet at the office of the County 
 Clerk for the purpose of receiving the same. 
 
 *The forms prescribed by the Commission are on file with the Governor, being too 
 Jarge to publish with this report. 
 
24 TAXATION. 
 
 LISTING PROPERTY. 
 
 Sec 9. When to be Listed. AH real property in this State, subject 
 to taxation, shall be listed and assessed every year, with reference to 
 its actual value, at the hour of 6 o'clock a. m.. on the tirst day of April 
 of each year, and all personal property subject to taxation shall be 
 listed and assessed with reference to its actual value at the same time. 
 
 Sec. 10. Where Property shall be Listed. Real property shall be 
 assessed and taxed in the county where the same is situated; personal 
 property, (except shares in incorporated banks,) live stock, merchan- 
 dise, and pi'operty used in manufactories, in the county and school and 
 road districts where the owner resides; live stock, merchandise, and 
 property used in manufactories in the county and school and road dis- 
 tricts, where the same may be on the first day of April of each year. 
 
 Sec. II. Maimer of Listing Real Property. Real property, for the 
 
 purposes of taxation, shall be listed in the following manner, a-id the 
 list must show: 
 
 First. The name of the owner of said property. 
 
 Second. A description of each tract or parcel of land to be t:.xed, 
 specifying, under separate heads, the township, range, and section in 
 which the land lies; or if divided into lots and blocks, then the num- 
 ber of each lot and block; and if a city, town or village, the name of 
 such city, town, or village; and also the number of the school, and 
 the numbei' of the road district where situated, and any other de- 
 sci'iption necessary to identify the same. 
 
 Third. The number of acres, or fractional part of an acre, as 
 nearly as tlie same can be as certained, unless the land be divided 
 into lots and blocks. 
 
 Fourth. The actual cash value of each tract, lot, block or parcel 
 of land taxed. 
 
 Fifth. The aggregate cash value of all real property taxed to 
 such person. 
 
 Sec. 12. Manner of Listing Personal Property. Personal prop- 
 erty, for the purposes of taxation, shall be listed in the following 
 manner: 
 
 First. Every person of full age and sound mind, being a resident 
 of this State, shall list all his moneys, credits, bonds, or stock, shares 
 of stock of joint stock or other companies (when the property of 
 such company is not assessed in this State), moneys loaned or invest- 
 ed, annuities, franchises, royalties and other personal property. 
 
 Second. He shall also list separately, and in the name of his prin- 
 cipal, all moneys and other personal property invested, loaned or 
 
TAXATION. 25 
 
 otherwise cotitroUed by him as the agent or attorney on ;ccuiint of 
 any other person or persons, company or corporation whatsoever; 
 and all moneys deposited subject to his order, clieck or draft, and 
 credits due from or owing by any person or persons, body corporate 
 or politic. 
 
 Third. The property of a minor child shall be listed io his guard- 
 ian by the person having such property in charge. 
 
 Fourth. The property of an idiot or lunatic, ijy the person having 
 charge of such property. 
 
 Fifth. The property of a person for whose lienelit it is held in 
 trust, by the trustee. 
 
 Sixth. The property of corporations whose property is in the 
 hands of receivers, by such receivers. 
 
 Seventh. The property of a body politic or corporate, by the 
 president or proper agent or officer thereof. , 
 
 Eighth. The property of a firm or company, by a partner or 
 agent thereof. 
 
 Ninth. The property of manufacturers and others in the hands 
 of an agent, by such agent, in the name of his principal, as merchan- 
 dise. 
 
 Tenth. The property of the estate of a d.eceased perstm, by the 
 executor or the administrator. 
 
 Sec. £j. Steamboats and other Water Craft. All persons, com 
 panies or corporations in this State, owning steamboats, sailing ves- 
 sels, wharf boats, tugs, barges, or other water craft, shall be required 
 to list the same for assessment and taxation in the county, town or 
 district in which tiie same may belong, or be enrolled, registered or 
 licensed, (;r kept, when not enrolled, registered or licensed; Provided, 
 That sea-goincr vessels registered or enrolled in this State shall not 
 be assessed at any gi-eater ratio than the same class of property is 
 assessed in the pT)rt of San Francisco, California, and the County 
 Court of each county shall prescribe the ratio of such taxation. 
 
 Sec. 14. Gtas and Water Companies. The personal property of gas 
 and water companies shall be listed and assessed in the county, city 
 or town where the principal works are located. Gas and water mains 
 and pipes laid in roads, streets and alleys sliall be held to be personal 
 property. 
 
 Sec. 15. Street Railroad, and Ferry Companies. The per- 
 sonal property of street railroad and ferry companies shall be listed 
 and assessed in the county where such property may be, and the 
 track shall be deemed to be personal property. 
 
 4 
 
26 TAXATION. 
 
 Sec. i6. Property of Parties Moving. The' owner of personal prop- 
 erty moving from one county to another, between the tirst day of 
 April and the 8th day of June, shall be assessed in either in which 
 he is first called npou by the Assessor. The owner of personal prop- 
 erty, moving into this State from another State between the first day 
 of April and the 8th day of June, shall list the property owned by 
 him on the first day of April of such year; Provided, That if such 
 person' has been assessed, and can make it appear to the Assessor that 
 he is held for tax for the current year on the property in another 
 State, county or district, he shall not be again assessed for such year. 
 
 Sec. 17. Where to List Personal Property in case of Dispute. 
 
 In all questions that may arise under this act as to the proper place 
 to list personal property, or when foi' any cause the same cannot be 
 listed as provided in this act, it between sevei'al places, precincts or 
 districts, in the same county, the place for listing and assessing shall 
 be determined by the County Board of Equalization, and when be- 
 tween different counties, by the State Board of Equalization, which 
 determination in either case shall be final. 
 
 Sec. 18. Deduction of Indebtedness. In making up the amount 
 of credits which any person is required to list for himself or for any 
 other person, company or corporation, he shall be entitled to deduct 
 from the gross amount thereof the amount of all bona fide indebted- 
 ness of himself, or of any such person, company or corporation due 
 or owing in this State; but no obligation, not founded on actual con- 
 sideration, believed, when received, to have been adequate, and no 
 such obligation made for the purpose of being so deducted, shall be 
 considered a debt within the meaning of this section. Xo deduction 
 shall be allowed on account of any ct)ntingent liability as surety, en- 
 dorser or guarantor, and in case two or more parties, as principal debt- 
 ors, are jointly or severally liable for the payment of such indebted- 
 ness, neither of them shall be entitled to the deduction of any greater 
 portion of it than the proportion of each debtor bears to the whole 
 number of such debtors. Nothing in this section shall be so con- 
 strued as to apply to any bank, banker, company or corporation exer- 
 cising banking powers or pri\ileges, or to. authorize any deductions 
 allowed by this section from the value of any other item of taxation 
 than credits. 
 
 Sec. 19. Deduction of Indebtedness when not Allowed, and Pen- 
 alty for False Statement Relating Thereto. No person, company or 
 corporation, shall be entitled to any deduction on account of any bond, 
 note or obligation of any kind, gi\en to any mutual insurance com- 
 pany, nor on account of any unpaid siibscription to atiy religious, 
 
TAXATION. 27 
 
 scientific, or charitable institution or society, nor on account of any 
 subscription to, or installment, payable on the capital stock of any 
 company, whether incorporated or unincorporated; and in all cases 
 where the deductions are claimed from credits, the Assessor shall re- 
 quire a statement, duly sworn to, specifying the name and place of 
 residence of the creditor, the nature of the debt, the names of other 
 parties who are liable, if any, and in ease of several being liable for 
 the same debt, only an amount shall be deducted which is equal to 
 the sum which the party claiming the deduction ought to pay as be 
 tween tlie several parties liable for such debt; and any sucli person, 
 officer or agent, knowingly or wilfully making a false or fraudulent 
 statement touching any material fact, necessary or proper to be known 
 by the Assessor, shall be subject to a penalty of two hundred dollars, 
 and also double the amount of damages the county injured shall have 
 sustained by such fraud, recoverable by a civil action in the name of 
 the State of Oregon, to be prosecuted by the District Attorney, in 
 any court of competent jurisdiction. 
 
 Sec. 20. Relating to the Transfer of Mortgages, and Rendering 
 Toid, Mortgages on Land in more than one County. 1 he owner of a 
 mortgage, deed of trust, contract oi' other obligation, whereby land or 
 real property, situated in but one county in tliis State, is made secu- 
 rity for the payment of a debt, and also the debt so secured, shall, for 
 the purpose of assessment and taxation, be deemed to be the person 
 or persons to whom the security was given in the first instance, unless 
 it appears on the record of the security that some other person is the 
 owner; and all assignments or transfers of a debt secured as men- 
 tioned in this act shall, for the purposes of assessment and taxation, 
 be null and void, unless such ti-ansfer or assignment is made in writing 
 upon the margin of the record of the security, and the name of the 
 person to whom such debt is assigned or transfer given; and in all 
 cases such debt and security shall be assessed and taxed to the person 
 or persons who appear on tlie record of £uch security to be owner or 
 owners thereof. All mortgages, deeds of trust, contracts, or other 
 obligations hereafter executed, whereby land, situated in more than 
 one county in tliis State, is made security for the payment of a debt, 
 shall be void. Provided, That any corporation owning or operating 
 a railroad in this State may execute mortgages, deeds of trust, or 
 obligations, whereby its road-bed, rolling stock, right of way, depots, 
 lands, franchises, and property situate and being in more than one 
 county in this State, through which the said railroad passes, may be 
 included in the same mortgage, deed of trust, or obligation. 
 
28 TAXATION. 
 
 Sec. 21. Payments on Recorded Mortgages Must be Entered 
 upon the Record. For the purposes of assessment and taxation, no 
 payment on any debt secured as hereinbefore mentioned in this act, 
 shall hereafter be taken into consideration by any Assessor in this 
 State, when assessing such debt and security as herein provided, un- 
 less such payment is endorsed in writing on the margin of the record 
 of such security by the owner thei-eof, or his authorized agent, before 
 the delivei'y by the County Clerk to the Assessor of the abstract of 
 securities hereinafter provided for; and whenever a recorded mort- 
 gage, deed or trust, or other obligation exists, whereby land or real 
 property, situated in no more than one county in this State, is made 
 the security for the payment of a debt, i* shall be the duty of the 
 Assessor to appraise such land upon the same basis as if the land or 
 real property in question were unincumbered, and thereupon appor- 
 tion such appraised valuation between the owner of the land or real 
 property, and the mortgagee or holder of the incumbrance, in pro- 
 portion to their respective interests, and assess the same to them re- 
 spectively in accordance with such apportionment. 
 
 Sec. 2 2. No Mortgage upon Land shall be Deducted from the 
 Assessable Property of the Mortgagor. No debt secured by mort- 
 . gage upon land or real property, situated in no more than one county 
 this State, shall be deducted from the assessable property of the 
 mortgagor, or holder of the legal title of the land qr real property so 
 incumbered. 
 
 Sec. 23. Mortgage Deemed Land. No promissory note or other in- 
 strument of writing, which is the evidence of a debt that is wholly 
 or partly secured by land or real property, situated in no more than 
 one county in this State, shall be taxed for any purpose in this State, 
 but the debt evidenced thereby, and the instrument by which it is 
 secured shall, for the purpose of assessment and taxation, be deemed 
 and considered as land or real property and together be assessed and 
 taxed as hereinbefore provided. 
 
 Sec. 24. Mortgages in favor of the State. Nothing in the foregoing 
 shall be construeii to apply to mortgages, deeds of trust, contracts, or 
 other obligations in favor of the State, or the board of commissioners 
 for the sale of school and university lands, or judgments in favor of 
 the State, or any of its educational funds, whereby such debt is made 
 a charge or lieu upon real property; nor shall it apply to any like 
 securities made in favor of any organization, the real property of 
 which is under any law of this jState exempt from taxation. 
 
 Sec. 25. Assessor to le.ave Schedules for Listing Property with 
 the Tax-payers. The Assessor shall call at the office, place of doing 
 
TAXATIO]S[. 29 
 
 business, or residence of each and every person required by this act 
 to list property, and furnish every such person the necessary blanks, 
 to enable such person to comply with the provisions of this act, and 
 require such person to make a correct statement and list of his taxa- 
 ble property or such as he is required to list under this act; and every 
 person so required shall enter a true and con-ect statement of such 
 property in the form prescribed, and the Assessor shall assist hiin 
 about the same if required, which statement shall be verified as in 
 this act prescribed, and then delivered to the Assessor, who shall 
 thereupon assess the value of such property and enter the same upon 
 such list ana in his books; said list and statement shall be as of the 
 first day of April, at the hour of 6 o'clock a. m. of said day, for the 
 year in which it shall be made, and shall have reference to the taxa- 
 ble condition of such person's property at said hour. 
 
 Sec. 26. Schedule of Personal Property. It shall be the duty of 
 the Assessor to determine and hx the true and full value of all items 
 of personal property included in such statement, and enter the same 
 opposite such items respectively, so that when completed such state- 
 ment shall truly and distinctly set forth — 
 
 First. The number of horses one year old and over, and the value 
 thereof. 
 
 Second. Number of stallions, and their value. 
 
 Third. The number of mules and asses one year old and upward, 
 and the value thereof. 
 
 Fourth. The number of cattle one year old and over, and the val- 
 ue thereof. 
 
 Fifth. Number of blooded bulls, and number of blooded cows, and 
 their value. 
 
 Sixth. The number of sheep, and the value thereof. 
 
 Seventh. The number of blooded sheep, and their value. 
 
 Eighth. The number of goats, and the value thereof. 
 
 Ninth. The number of hogs, and the value thereof. 
 
 Tenth. The number of wagons, carriages, hacks, drays, and other 
 vehicles of whatever kind, and tht value thereof. 
 
 Eleventh. The number of feet of saw logs, timber, cordwood and 
 lumber, whether on land or afloat, and the value thereof. 
 
 Twelfth. The number of piano fortes, melodeons and organs, and 
 other musical instruments, and the value thereof. 
 
 Thirteenth. The value of all household furniture. 
 
 Fourteenth. The value of office furniture. 
 
 Fifteenth. The value of gold and silver plate and plated ware. 
 
 Sixteenth. The value of diamonds, jewelry, watches and clocks. 
 
30 TAXATION. 
 
 Seventeentli. The value of all agricultural tools, implements and 
 machinery. 
 
 Eighteenth. The value and description of every franchise, annuity, 
 royalty and patent right. 
 
 Nineteenth. The value of every steamboat, sailing vessel, steam- 
 ship, tug boat, wharf boat, barge, or any other boat or water craft 
 whatever. 
 
 Twentieth. The value of all goods, wares and merchandise, which 
 any person has on hand oi- for sale; the value of materials, and wholly 
 and partly made up materials, and stock in trade, and manufactured 
 articles which such person is required to list as a manufacturer. 
 
 Twenty-lii-st. The value of manufacturer's tools, implements and 
 machinery, including engines, boilers, and other motive powers and 
 fixtures. 
 
 Twenty-second. The amount of moneys of banks (other than those 
 whose capital is represented by shares of stock), bankers, brokers or 
 stock-jobbers. 
 
 Twenty-third. The amounts of credits of banks (other than those 
 whose capital is represented by shares of stock), bankers, brokers or 
 stock-jobbers. 
 
 Twenty -fourth. The amount of moneys, other than of banks, 
 bankers, brokers or stock-jobbers. 
 
 Twenty-fifth. The amount of credits, other than of bank, banker, 
 broker or stock-jobber. 
 
 Twenty-sixth. The amount and value of bonds and stocks, other 
 than bank stock. 
 
 Twenty-seventh. The amount and valne of the shares of bank 
 stock, and the name and location of the bank issuing the same. 
 
 Twenty-eighth. The amount and value of shares of capital stock 
 of companies and associations not incorporated by the laws of this 
 State. 
 
 Twenty-ninth. The value of stock and furniture of sample rooms 
 and eating houses, including billiard tables, bagatelle tables, or any 
 other table on which games are played with balls and cues. 
 
 Thirtieth. The number of fire and burglar-proof safes and vaults, 
 and their value. 
 
 Thirty-first. Th« value of all elevators, warehouses, cleaners, scales 
 and other improvements on lands, the title to which is vested in any 
 railroad company or within any railroad or other grant. 
 
 Thirty-second. The value of all improvements on lands, the title 
 of which is still in the United States or in this State. 
 
 Thirty-third. The quantity and value of all gold dust, bullion or 
 
TAXATION. 31 
 
 iincoined gold and silver, and the tools, implements and engines used 
 in working any mines. 
 
 Tiiirty-fonrth. The vaine of saloons, licensed liqnor honses, and 
 the littings, fixtures, furniture, stock in trade and effects in and about 
 the same. 
 
 Thirty-fifth. The value of ores mined and ready for reduction, or 
 wholly or partially reduced. 
 
 Thirty-sixth. Amount of State, county, or city warrants, and their 
 value. 
 
 Thirty-seventh. Ferries, with their appurtenances, and their v^ilue. 
 
 Thirty-eighth. JS'umberof bee hives and their value. 
 
 Thirty-ninth. Number of printing presses and cases with type 
 and fixtures, and their value. 
 
 Fortieth. Number of pounds of hides and wool sheared from the 
 sheep prior to Jaimt^ry 1st next preceding the listing, and their 
 value. 
 
 Forty-first. The value of all otlier articles of personal property 
 not included in the preceding forty items. 
 
 Sec. 27. Oath of Lister of Property. Every person required by 
 this act to list property, shall make out and deliver to the Assessor 
 when required, a statement verified by his oath, of all the personal 
 property in his possession or under his control, and which, bv the 
 provisions of this act, he is required to list for taxation, either as 
 owner or holder thereof, or as guardian, parent, trustee, executor, ad- 
 ministrator, receiver, accounting officer, partner, agent, factor or 
 otherwise; but no person shall be required to include in his state- 
 ment any share or portion of the capital stock or pi'operty of any 
 company or corporation which such company is required to, list or 
 return as its capital or pi'operty for taxation in this State. 
 
 Sec. 28. Said list shall be verified in the following form: 
 STATE OF OREGON, ] 
 
 [-SS. 
 
 County of J 
 
 I, , being first duly sworn, on oath, accord- 
 ing to law, do say that the above and foregoing list contains, and is a 
 full and true list of, all the real and personal property taxable in the 
 
 county of and which I am required to list for 
 
 taxation, either as owner or the holder thereof, or as guardian, parent, 
 trustee, executor, administrator, receiver, accounting ofiicer, partner, 
 agent, or factor, and that the deduction claimed on account of in- 
 debtedness, or on account of actual existing bona fide debts, due and 
 
32 TAXATION . 
 
 owing to creditors residing in this State, on the Ist day of April last 
 past, and tliat they were not contracted or created for the purpose or 
 with the intent to deduct the same fi'om my tax list, and that the 
 names and places of residence of said creditors are correctly and truly 
 stated in the foregoing list. That I am, or the person, company or 
 coi'poration for whom I act (as the case may he) is directly and not 
 contingently liable for said debts, and that the same have not been 
 deducted in any other county or place in the State from my assess- 
 ment for this year, and that I iiave not, nor has the person, company 
 or corporation for whom I act (as the case njay be), conveyed, re- 
 moved or disposed of any pi'operty or effects for the purpose of evad- 
 ing taxation in this State. 
 
 Subscribed and sworn to before me this . . . -day of 188. 
 
 And every perscju who shall willfully and knowingly swear falsely 
 to any such list, or make a false statement therein i-especting any 
 material fact, shall pay a penalty of five hundred dollars to the 
 county in which he resides, which shall be recovered in a civil ac- 
 tion to be commenced by the proper District xVttorney, in the name 
 of the State of Oregon, in the Oii'cuit Court having jurisdiction, and 
 the money, when collected, shall be paid into the county treasury, 
 and placed to the credit of the common school fund. 
 
 Sec 2g. Assessor may Examine Tax-payer under Oath When- 
 ever the Assessor shall be of the opinion that the person listing prop- 
 erty for himself or any other person, company or corpoi-ution has not 
 made a full, fair and complete list of such property, he may examine 
 such person under oath in regard to the amount, location and con- 
 dition of the property he is required to list, and if any such person 
 shall refuse to list such property, or to verify his list or to answer 
 under oath, and a full and true discovery make, the Assessor 'shall ex- 
 amine any other persons, under oath, touching the same, and list and 
 value the property of such person or his principal, accoi-ding to his 
 best judgment and information, and he shall then double the valu- 
 ation thereof, and no correction, deduction or abatement frona such 
 amount shall be allowed. 
 
 Sec. 30. Assessor when to Commence and Close Assessment and 
 
 Listing. I'he Assessor shall commence the assessment of property in his 
 county on the first day of April of each year, aiid shall complete the 
 same by the fifteenth day of May next thereafter, and shall perform 
 
TAXATION. 33 
 
 the duties required of liim by tliis act in the manner following, to- 
 wit: Ife shall actually view and detennine the true and full value of 
 each tract or lot of real property listed for taxation, and shall enter 
 the value thereof, including the value of all improvements and struct- 
 ures thereon, opposite each description of property. He shall make 
 an alphabetical' list of all persons in his county liable to taxation, and 
 require each person to make a correct list and statement of all the 
 property he is required to list, which statement and list.shall be sub- 
 scribed and sworn to, as in this act prescribed, by the person listing 
 the property; and the Assessor shall thereupon determine the value 
 of all the property, and credits included in such statement, and list 
 and enter the same in the assessment books opposite the name of the 
 party assessed, and extend the aggregate value of all property assessed 
 to each person in the proper column. 
 
 Sec. 3 [. Property shall be Assessed at its true and full value in 
 Money, and the manner of valuing Property. All property shall be 
 assessed at its true and full value in money. In determining the true 
 and full value of real or personal property, the Assessor shall not 
 adopt a lower or different standard of valuation because the same is 
 to serve as a basis of taxation; nor shall he adopt as a criterion of 
 value the price for which the property would sell at auction or at a 
 forced sale, or in the aggregate with all the property in the precinct 
 or district; but he shall value each article or description of property 
 by itself, and at such sum or price as he believes the same to be fairly 
 worth in money. In assessing any tract or lot of real property, the 
 value of the land, exclusive of improvements, shall be determined, 
 also the value of all improvements or structures thereon, and the 
 aggregate value of the property, including all structures and other im- 
 provements, and excluding the value of crops growing on cultivated 
 land. In valuing any real property upon which there is a mine of 
 the precious metals, coal or other mine, or stone or other quarry, the 
 same shall be valued at such price as such property, including the 
 mine or quarry, would sell at a fair voluntary sale for cash. Taxable 
 leasehold estates shall be valued at such price as they would bring at 
 a fair voluntary sale for cash. Money, whether in possession or on 
 deposit, shall be entered in the statement at the full amount thereof. 
 Every credit for a sum certain and fixed by the terms of the contract, 
 payable in money or property of any kind, labor or services, shall be 
 valued at th5 full price of the sum so payable, unless the Assessor 
 shall be satisfied that the obligor in such contract is insolvent. 
 5 
 
84 TAXATION. 
 
 Sec. 32. If Lister be sick or absent, Assessor must leave Sched- 
 ule and notice at Place of Business or Residence. If any person re- 
 quired by this act to list property sliall be sick or absent when the 
 Assessor calls for a list of his property, tlie Assessor shall leave at the 
 office, or nsiial place of residence or business of such person, a written 
 or printed notice, with the necessary blanks therefor, requiring such 
 person to make out and leave, at a place to be specified in such notice, 
 in said county or district, on or before some convenient day named 
 therein, the statement or list required by this act. The date of leav- 
 ing such notice and the name of the person required to list the prop- 
 erty shall be noted. by the Assessor in his assessment books. 
 
 Sec. 33. If persons refuse or neglect to List Property or 
 refuse to swear to List, Assessors shall note the fact on Assess- 
 ment Roll. In every case where any person whose duty it is to list prop- 
 erty for taxation has refiised or neglected to list the same, when 
 called on by the Assessor for tliat purpose, or to make and subscribe 
 the oath required by this act, to be annexed to such statement, when 
 I'equired by tlie Assessor, the Assessor shall enter opposite the name 
 of such person, in an appropriate column, the words, "refused to list," 
 or "refused to swear," as the case may be; and in every case where 
 any person required to list property for taxation has been absent, or 
 unable from sickness to list the same, the Assessor shall enter oppo- 
 site the name of such person, in an appropriate column, the words, 
 "absent," or "sick." The Assessor is hereby authorized and em- 
 powered to administer oaths to all persons who, by the provisions of 
 this act, are required to swear, or whom he may require to testify in 
 any case, or touching any matter he is authorized or required to know 
 or investigate in tlie discharge of his duties; and he may examine, 
 upon oath, any person whom be may suppose to have knowledge of 
 the amount or value of the property of any person refusing to list or 
 verify his list of property. 
 
 Sec. 34. Assessor must make diligent inquiry and ascertain Falue 
 of Property — Penalty for refusing to swear to List. In all cases of a 
 failure to obtain a statement of property from any cause, it shall be 
 the duty of the Assessor to make dilligent inquiry and ascertain the 
 amount and value of such property, and assess the same at such 
 amount as he believes to be the true value thereof; and if such per- 
 son refuse to give his list or verify the same, the Assessor shall 
 double the valuation of such property. • 
 
 Sec. 35. Where Owners Cannot be Found, Property Must be 
 Assessed to "Unknown." If the Assessor is unable to find the owner 
 of any real property liable to taxation in this State, after strict and 
 
TAXATION. 35 
 
 diligent inquiry in his county, he shall assess the same as ''unknown," 
 with like effect as if the same had been regularly listed, and value the 
 same at its actual value in money. 
 
 Sec. 36. Assessor must designate the Number of School and Road 
 Districts. It shall be the duty of the Assessor, when assessing either real 
 or personal pioperty, to designate the number of the school and road 
 district in which real property is situated, and the number of the 
 school and road district in which the personal property is taxable, 
 which designation shall be made by writing the number of each of 
 said districts opposite each assessment, in columns provided for that 
 purpose, in the assessment books. 
 
 Sec. 37. Assessor must Complete boolis by second Monday in 
 June, and Yerify same, and turn over to County Clerk. The As- 
 sessor shall, on or before the second Monday in June, make return to 
 the County Clerk of his assessment books and deliver therewith the 
 lists and statements of all persons assessed, all of which shall be filed 
 and preserved iu his office by the County Clerk. Such return shall 
 be verified by his afiidavit, in the following form: 
 
 STATE OF OKEGON, ] 
 
 J-ss. 
 County of J 
 
 I, , County Assessor of county, Oregon, 
 
 do solemnly swear that the book to which this is attached contains a 
 correct and full list of all the real and personal property in said county 
 
 of , so far as I have been able to ascertain the same; and that 
 
 the assessed value set down in the propei- column, opposite the several 
 kinds and descriptions of property, is in each case the true and full 
 value of such property, to the best of my knowledge, information and 
 belief. 
 
 7 
 
 County Assessor. 
 
 Sworn to and subscribed before me the .... day of , 18 . . 
 
 5 
 
 County Clerk. 
 
 And each Deputy Assessor shall make a like return and afiidavit, 
 as near as may be, and annex the same to the assessment of his dis- 
 trict. 
 
 Sec. 38. If any person has not listed Property, may, upon AHi da- 
 Tit, list the same with County Clerk before the Taxes are extended. 
 If any person required to list property for taxation is prevented by 
 
36 TAXATION. 
 
 sickness or absence from giving to tlie Assessor such statement, such 
 person, or his agent having charge of such property may, at any 
 time before the extension of taxes thereon by the County Cleric, 
 make out aiid deliver to the County Clerk a statement of the 8an)e, as 
 required by this act; and the Clerk shall, in such case, make an entry 
 thereof, and correct the corresponding item or items in the return 
 made by the Assessor, as the case may require; but no such state- 
 ment shall be received by the County Clerk from any person who 
 refused or neglected to make oath to his statement when required by 
 the Assessor as provided herein; nor from any person, unless he 
 makes and files with the C^ounty Clerk ah affidavit that he was absent 
 from his district without design to avoid the listing of his property, 
 or was prevented by sickness from giving the Assessor the required 
 statement when called upon for that purpose. 
 
 POLL TAXES. 
 
 Sec. 39. Assessor to assess County Poll and Road Poll Tax. It 
 
 shall be the duty of the Assessor to assess a poll tax upon evei-y male 
 inhabitant of his county over twenty-one and under fifty years ot 
 age, one dollar for co\inty purposes and three dollars for the benefit 
 of the road district in which such person resides; which last named 
 tax shall be collected as other road taxes are collected. 
 
 Sec. 40. Assessor must collect Poll Tax. The Assessor is hereby 
 empowered and directed to collect the poll tax herein provided for, 
 and may levy upon and desti'ain any property belonging to any per- 
 son subject to said poll tax for its payment; Provided^ That in cases 
 of persons having taxable real estate in the county, the poll tax 
 herein provided for may be added to his property tax, and collected 
 in the same manner. 
 
 Sec- 41. Fees of Assessors. County Assessors shall receive five dol- 
 lars for each day necessarily employed in discharging their duties 
 under this act; and Deputy Assessors four dollars per day for the 
 time actually and necessarily employed in assessing their respective 
 districts, to be paid in eacl; case out of the county treasurv. If actu- 
 ally necessary, the County Court may employ additional clerical aid 
 to the Assessor. 
 
 RAILROADS. 
 
 Sec. 42. Railroad Companies must maintain Managing Agents 
 in this State. Every person or corporation operating or using any rail- 
 road in this State shall have and maintain an office in this State, and 
 shall appoint and maintain thereat a secretary or managing agent. 
 
TAXATION. 37 
 
 It shall be the dnty of every sncli person or corporation to notify 
 the Secretary of State in writing, at the time the tirst report of gross 
 earnings is hereby required to be made, of the place in this State 
 where said ofKce is maintained, and shall, within twenty days fi'oai 
 the time of any change in such place, notify the Secretary of State in 
 writing of such change. Upon tlie failure or neglect to comply with 
 above requirements, such person or coi'poration shall be subject to a 
 fine of $50 per day for each day such failure or neglect shall con- 
 tinue. 
 
 Sec. 43. RailroadCompanies shall pay Taxes on Gross Earnings. 
 
 In lieu of any and all other taxes upon railroads within this State, or 
 upon the right of way, equipments, depot grounds, buildings, shop 
 materials or other appurtenances thereof used in the operation or 
 maintenance of such railroad, or upon the capital stock or business 
 transaction of such railroad company, there shall hereafter be paid into 
 the treasury of this Stateaper centageof the gross earnings of the corpo- 
 ration, company or person owning or operating such railroad, arising 
 from the operation of so inuch of such railroad as shall be situated 
 within this State, as hereinafter stated; Provided, That nothing in 
 the above shall exempt any property of any such person, company or 
 corporation from the payment of any assessnjent for the improvement 
 of streets or squares in a town or city. Every such railroad corpora- 
 tion, or person operating a railroad in this State, shall pay to said 
 treasurer each year said railroad is operated in whole or in part, two 
 per centum of such gross earnings; and the payment of such per 
 centum, annually as aforesaid, shall be and is in full of all taxation and 
 assessments whatever upon the yjroperty aforesaid. The said payment 
 shall be made on or before the lirst day of October in each year. For 
 the purpose of ascertaining the gross earnings aforesaid, an accurate 
 account of such earnings shall be kept by said company or person, 
 which account shall determine the gross earnings on any such rail- 
 road operated within this State, as follows: Wliere such earnings arise 
 from charges for transportaticin between terminal stations in this State, 
 or from other charges incurred at any point in this State, all such 
 earnings shall be deemed gross earnings within the meaning of this 
 act, and where such earnings arise from charges for transportation be- 
 tween terminal points, one of which is in this State, so much of said 
 charges that the number of miles in this State bears to the whole 
 number of miles of carriage, shall also be deemed gross earniiigs; 
 such gross earnings shall include all sums earned or charged of the 
 business of the preceding year, whether actually received or not. 
 An abstract of the above account shall be furnished by said company 
 
38 TAXATION. 
 
 or person to the Secretary of State on or before the first day of April 
 in each year, showing such gross earnings by months for the prece- 
 ding calendar year, the truth of which abstract shall be verified by the 
 afl[idavit of the secretary or managing agent of said company or per- 
 son. Full power is hereby vested in the Grovernor of tliis State, or 
 other officer appointed by law, to examine under oath the oflScers and 
 employees of said company or person, or other persons, in regard to 
 the truth of the afiidavit and correctness of the abstract; and any.per- 
 son who shall knowingly or wilfully make a false or fraudulent state- 
 ment touching any material fact concerning the matter aforesaid, shall 
 be deemed guilty of perjury. The Secretary of State shall certify 
 t!ie amount of such tax to the State Treasurer, and shall keep a record 
 in his office of all returns made to him in pursuance of this act. The 
 said tax shall constitute a first lien upon the railroad and all property 
 of said company or person. If any company or person owning or 
 operating a railroad in this State shall fail to make return of its gross 
 earnings in the manner provided, and such failure shall continue 
 during the period of thirty days, the Secretary of State shall forthwith 
 ascertain the amount of such tax justly due from such company or 
 person, as nearly as may be from such evidence as niaj be available, 
 and then double the amount thereof and sliall thereupon certify such 
 tax to the State Treasurer, on the amount so ascertained. The amount 
 of tax so ascertained, shall be certified by the Secretary of State, 
 entered upon the books of his office, and shall stand in place of the 
 report requii'ed by law to be made by such company or person, and 
 shall be evidence of the amount of sucli tax, and of the other facts 
 stated therein in pursuance of this act. 
 
 Sec. 44. Must pay Taxes within Thirty Days, and Penalty for 
 Neglect to do so. if any company or person shall fail to pay the taxes 
 due upon such gross earniugs reported, for 30 days after the same 
 has become due and payable under the provisions of this act, a pen- 
 alty of ten per centum shall be added to the amount of such tax, and 
 the State Treasurer shall distrain suificient goods, chattels, or other 
 movable property to pay the tax due from such company or person, 
 together with the penalty thereon, as herein provided, and shall 
 immediately advertise the sale of the same in at least three newspa- ' 
 pers published in this State, stating the time when and the place 
 where such property shall be sold. Such sales shall take place at 
 some point on the railroad of such delinquent company, or person, 
 provided at least four weeks' notice of the time and place of such sale 
 shall be given. Sucli delinquent company or person may pay such 
 taxes and penalty and accrued costs ac any time before "the sale of 
 
TAXATION. 39 
 
 property distrained, and thereupon such property distrained shall be 
 surrendered to the owner, and further proceedings in connection with 
 such distress shall cease. 
 
 Sec. 45. Real Property of Railroad Companies Taxed as like 
 
 Property of Individuals. All real property of any such railroad com- 
 pany or person not used in the operation or maintenance of- such 
 railroad, or necessary to be nsed in such operation or maintenance, 
 shall be assessed by the County Assessors in the same manner as like 
 property of individuals. 
 
 BAIS'KS AND BANKERS. 
 
 Sec. 46. What is a Bank or Banker. Every person, company or 
 association, not incorporated under any law of this State, or of the 
 United States, for banking purposes, who shall keep an office or other 
 place of business, and engage in the business of lending money, i-e- 
 ceiving money on deposit, buying and selling bullion, bills of exchange, 
 notes, bonds, stocks, or other evidepces of indebtedness, with a view 
 of profit, shall be deemed a bank, banker, or bankers, within the 
 meaning of this act. 
 
 Sec. 47. Manner of Assessing Banks. The president, chshier, 
 manager or accounting officer of every bank whose capital is not 
 represented by shares of stock, and every banker, broker or stock 
 jobber shall make out and deliver to the assessor, when required to 
 list pei'sonal property, a statement which he shall verify by oath, to. 
 the effect that the same is a true showing: 
 
 First. The amount of money on hand or in transit. 
 
 Second. The amount of money in the hands of other banks, 
 brokers or others subject to di'aft. 
 
 Third. The amount of checks or cash items, the amount thereof 
 not being included in either of the preceding items. 
 
 Fourth. The amount of bills receivable, discounted or purchased, 
 and other credits due or to become due, including overdrafts, ac- 
 counts receivable, and interest accrued but not due, and interest due 
 and unpaid. 
 
 Fifth. The amount invested in stocks, bonds, or other securities 
 of any description, during three months immediately preceding the 
 first day of April in such year, and not disposed of. 
 
 Sixth. The amount of bonds and stocks (except United States 
 bonds, and any bonds or securities which by any law of this State 
 are exempt from taxation] and shares of capital stock of joint stock 
 or other companies or corporations, held as an investment or in any 
 way representing assets, except such as are included in item fifth. 
 
40 TAXATION. 
 
 Seventh. All other personal property appertaining to said busi- 
 ness. 
 
 Eighth. The amount of all deposits made with them by other 
 parties. 
 
 iSinth. The amount of all bills and accounts payable, other than 
 current deposit accounts. 
 
 Tenth. All real estate and all mortgages on land or real property 
 situated in no more than one county in this State. 
 
 The amount of the eighth item shall be deducted from the aggre- 
 gate amount of the first, second, third and fifth items, and the re- 
 mainder, if any, shall be listed as nioney, under subdivision twenty- 
 two of section twenty-six of this act. The amount of the ninth iteui 
 shall be deducted from the amount of the fourth item, and the re- 
 mainder, if any, shall be listed as credits, under subdivision twenty- 
 three of section tweiity-six of this act. The amount of the sixth item 
 shall be listed as bunds and stocks are listed under this act, and the 
 seventh item as other similar property is listed under this act. 
 
 The amount of tiie tenth item shall be listed and assessed as else- 
 where provided in this act, if the mortgage be recorded; if not, then 
 as other credits. 
 
 Any person who knowingly and wilfully makes a false statement 
 under this section, shall be subject to the penalty and damages pre- 
 scribed in section nineteen of this act, recoverable in the same man- 
 ner. 
 
 Sec. 48, Stocks of Banks, how and when Assessed. The stock- 
 holders of e^ery bank organized under the laws of this State, shall be 
 assessed and taxed on the actual cash value of their shares therein, in 
 the place where such bank is located, and not elsewhere, whether such 
 stockholders reside in such place or not. Such shares of stock shall 
 be listed and assessed annually with regard to the ownership and value 
 thereof on the first day of April in each year. 
 
 To aid the Assessor in determining the value of such shares of 
 stock, the president, cashier or accounting otficer of every bank shall 
 furnish a statement to the Assessor, verified by oath, to the effect that 
 he believes it to be true, showing tiie capital, number of shares of the 
 capital stock of such bank, and par value thereof; the amount of its 
 surplus fund, the amount of its legally authorized investments in real 
 estate, the amount of mortgages on land or real property situated in 
 no more than one county in this State held by such bank, the amount 
 of United States bonds which for three months prior thereto had been 
 held by such bank for investment, and the amount of bonds on other 
 securities exempt from taxation by any law of this Stata. 
 
TAXATION. 41 
 
 From tlie aggregate of such capital and surplus fund, the Assessor 
 shall deduct the real estate and itibrtgages on laud or real property 
 situated in no more than one county in this State, and the remainder 
 shall be taken as a basis for tlie valuation of such shares of stock in 
 tiie iiands of the stockholders subject to the provisions of law requir- 
 ing all property to be assessed at its true value. The I'eal estate and 
 mortgages on land or I'eal property situated in no more than one 
 county in this State, sliall be listed and assessed as elsewhere provided 
 in this act. 
 
 Sec. 49. Assessment of National Banks. The stockholders of every 
 bank organized under the laws of the United States, located within 
 this State, sliall be assessed and taxed on the actual cash value of 
 their shares therein, in tlie place where sncli bank is located, and not 
 elsewhere, whether such stockholders reside in such place or not; 
 which shares of stock shall iKit be valued or rated jiigher for the pur- 
 poses of ta.xation tiian other moneyed capital in the hands of indi- 
 vidual citizens of this State; such shares of stock shall be listed and 
 assessed aninially with regai-d to the ownership and value thereof on 
 the first day of April in each year. 
 
 From the aggregate capital and surplus fund, as ascertained by the 
 Assessor, he shall deduct the value of real estate, together with the 
 mortgages on land or real property situated in no more than one 
 county in this State, and the remainder shall be taken as a liasis for 
 the valuation of such shares in the hands of the stockholders, subject 
 to the provisions of law requiring all property to be assessed at its 
 true and full value. 
 
 The real estate and mortgages on land or real property situated in 
 no more than one county in this State, shall be listed and assessed as 
 elsewhere provided. 
 
 The shares of capital stock of national banks, not located in this 
 State, held in this State, shall not be required to be listed under 
 this act. 
 
 Sec. 50. Banks Shall keep a correct List of all their Stock- 
 holders. In every bank and Ijunking office there shall be kept at all 
 times a full and correct list of the names and residences of the stock- 
 holders, owners and parties interested therein, showing amount of 
 capital stock, the par value, the number of shares and the amount 
 held, owned or conti'olled by each party in interest, which statement 
 or list shall be subject to the inspection of the officers authorized by 
 law to assess property for taxation; and it shall be the duty of the 
 accounting officer or cashier of each bank or banking instirution to 
 furnish the Assessoi with a duplicate copy of such list, verified by 
 6 
 
42 TAXATION. 
 
 oath, to tlie effect that the same is true, which shall be filed by the 
 Assessor in the office of the County Clerk and be preserved by him. 
 
 Sec. 51. Bank may retain enough of Dividends to pay Tax of 
 Stockholders. 'i"o secure the payment of taxes on bank stock or bank- 
 ing capital, it shall be and is hereby made the duty of every bank, 
 or the managing officer or officers thereof, to retain so much of any 
 dividend or dividends belonging to snch stockholders or owners as 
 shall be necessary to pay any taxes levied upon their shares of stock 
 or interest, respectively, until it shall be made to appear to such bank 
 or its officers tliat such taxes have been paid; and any officer of any 
 such bank who shall pay over, or authorize the paying over of any 
 8uc!\ dividend or dividends or any portion thereof, contrary to the 
 provisions of this section, shall thereby become liable for such tax, 
 and if said tax shall not bo paid, the Tax Collector where such bank 
 is located shall sell sudh shares or interest to pay the same in like 
 manner and with like effect as other personal pi-operty is sold on ex- 
 ecution, and give the purchaser a certificate therefor, which shall vest 
 in him all the title and interest of sucli tax-payer in or to such share, 
 shares or interest, and shall entitle the holder of such certificate to the 
 transfer of said stock to him on the books of said bank. 
 
 INSUEANCE, TELEGRAPH AND OTHER COMPANIES. 
 
 Sec. 52. Telephone, Elecric Lighc, Plank Road, Turnpike Wagon 
 Road and Bridge Companies Pay on Gross Earnings. Each and 
 every electric light company or corporation, and every plank road, 
 turnpike road, wagon road company or corporation, and every bridge 
 company or corporation doing business in this State, wherever organ- 
 ized or incorporated, shall, on the first day of April in every year 
 after this act takes effect, make out and tile with the Secretary of 
 State a statement, verified by the president or secretary of any such 
 coiripany or corporation, showing the gross amount of money or notes 
 received by any such company or corporation for or on account of 
 rents, fares, tolls, license or otherwise during the year next before said 
 first day of April, which amount of gross receipts the Secretary of 
 State shall forthwith certify to the State Treasurer, and every such • 
 company or corporation shall thereupon pay to the State Treasurer 
 three per centum on all of such gross receipts; and upon failure to 
 make such payment, the Treasurer shall forthwith proceed to collect 
 the same by distraint and sale of the goods and chattels of such de- 
 linquent corporation in the same manner and with like effect as pro- 
 vided in section fifty-three of this act. The above payments shall be 
 
TAXATION. 43 
 
 in lien of all taxes, except on real property, whicb sliall be listed and 
 assessed as is elsewhere provided. 
 
 Sec. S3 Insurance Companies not organized under the Laws of 
 this State must Pay on Gross Earnings. Every insurance company 
 not organized under tlie Irtwsof this State, and doing business here- 
 in, shall, on or before tlie first day of April, 1887, and on or before 
 the lirst day of April in each year thereaftei', report to the Secretary 
 of State a stateinent of the gross amount of all I'eeeipts, wliether in 
 money or notes, received or acci'uing, from business transacted in the 
 State of Oregon on account of insurance premiums for the preceding 
 calendar year, the truth of which stateinent shall be verified under 
 oath of the president, secretary, managing director, general or other 
 agent, or attorney, in this State, of such companv. 
 
 The Secretary of State shall file such statement in his office and 
 certify the amount of such gross receipts to the State Treasurer. 
 
 At the time of filing sue!) stateinent in each year, such insurance 
 company shall pay to the State Treasurer three per centum on such 
 gross receipts. 
 
 Any such insurance company failing or refusing for more than 
 thirty days to render an accurate account of its premium receipts as 
 herein provided, and to pHy the required per centum thereon, shall 
 be fined one hundred dollars for each additional day such report or 
 payment is delayed; and the Secretary of State is hereby required to 
 cause an action to be instituted, in the name of the State of Oregon, 
 in any court of competent jurisdiction, to recover such penalty. And 
 such company shall be prohibited from doing business in the State 
 until such payment is made. Its real property, if any, shall be listed 
 and assessed as other real property. 
 
 Sec. 54. Express Companies must Pay on Gross Earnings. Any 
 
 corporation not incorporated under the laws of this Sta^e, conveying 
 to, from or through this State, goods, wares, merchandise, money, 
 packages, gold, silver, plate or other^articles by express, over the lines 
 of any railroad company, stage company or steamboat company or 
 by or under any contract with the managers, lessees, agents or receiv- 
 ers thereof, (not including railroad companies engaged in tiie ordinary 
 transportation of merchandise or other articles in this State), shall be 
 deemed to be an express company. 
 
 Every such express company shall on or before the first day of April 
 in 'the year 1887, and each year thereafter, make and deliver to the 
 Secretary of State a statement verified by the oath of the president, 
 secretary or managing agent of such company, showing: 
 
 1. Tiie place in this State where the principal ofiice of such ex- 
 press company is maintained, 
 
44 TAXATION. 
 
 2. The amount of the gross receipts of such company derived or 
 accruing from its business in tliis State, for the preceding calendar 
 year, computed as liereinafter required. 
 
 Wliere the amount received by sucli express company is for car- 
 riage of goods, moneys, or other articles between terminals in this 
 State, such amount shall be deemed gross receipts, within the mean- 
 ing of this act; and where the amount received by such express com 
 pany is for such cai'riage between terminals one of which is in this 
 State, so much of said amount received, that the naimber of miles 
 of carriage in this State bears to the whole number of miles of car- 
 riage, shall also be deemed gross receipts within the meaning of this 
 act; such gross receipts shall include all sums earned or cliarged of 
 the business of the preceding year, whether actually received or not. 
 At the time of delivering such statement to the Secretary of State, 
 such company shall pay to the State Treasurer three per centum of 
 such gross receipts. 
 
 Any such express company failing or refusing for more than thirty 
 days to render such statement and to make such payment as herein 
 provided, shall be fined one hundred dollars for each additional day 
 such statement and payment shall be delayed, and the Secretary of 
 State is hereby required to cause an action to beinstiuted in the name 
 of the State of Oregon, in any court of competent jurisdiction for the 
 recovery of such penalty; and such company or corporation shall be 
 prohibited from carrying on said business in this State until such 
 payment is made. 
 
 Such payment shall be in lieu of all taxes of every kind, except on 
 real property, which shall be listed and asssessed as elsewhere pro- 
 vided. 
 
 Sec. ss Telegraph Companies pay on Miles of Wire. Any joint 
 sto<dc association or corporation not incorporated in tliis State, en- 
 gaged in transmitting to, from, through or in this State telegraphic 
 messages, shall be deemed to tie a telegi-aph cumpany. Every such 
 telegraph company shall, on or before the lirst day of April, in the 
 year 1887, and each year thereafter, make and deliver to the Secre- 
 tary of State a statement, \erilied by the oath of the president, secre- 
 tary or managing agent in this State of such company, showing: 
 
 First. The.length of line of telegraph in this State owned, used, 
 operated or ccmtrolled by such company. 
 
 Second. The miles of wire .used in cr constituting the said line. 
 
 Third. The location of the principal otKce of such company in 
 this State. 
 
 At the time of delivering such statement to the Secretary of State, 
 
TAXATION. 45 
 
 sneh company shall pay to the State Treasurer a tax of one dollar for 
 each mile of wire used in or constituting part of any such line, and 
 each separate wire i . the line shall be considered in ascertaining the 
 mileage herein. Any such telegraph company failing or refusing for 
 more than thirty days to render the report or make the payment as 
 herein provided, shall be subject to a penalty of tifty dollars per day 
 for each additional day such statemetit- and payment shall be delayed, 
 to be recovered in the manner provided in section fifty-three. It 
 shall be unlawful for such company to cai-ry on its business in this 
 State until such payment is made. Such payment shall be in lien of 
 all taxes of every kind, except taxes on real property, which shall be 
 listed and assessed as elsewhere provided. 
 
 Sec. 56. Telephone Companies pay on Gross Earnings Every 
 
 telephone company doing business in this State, shall, on or before 
 the tirst day of April in the year 1887, and each year thereafter, re- 
 port to the Secretary of State, under oath of an ofheer or agent of 
 such company, the gross amount of its receipts in the State of Ore- 
 gon for the preceding calendar year, and shall, at the time of making 
 such report, pay to the State Treasurer three per centum of such 
 gross receipts. 
 
 Any such telephone company failing or refusing for more than 
 thirty days to render an accurate account of such gross receipts and 
 to pay the required tax thereiui as herein pi'ovided, shall be sui)]ect 
 to a penalty of twenty dollars for each additional day such report and 
 payment is delayed, to be recovered in the same manner as provided 
 in section fifty-three. 
 
 Such tax shall be in lieu of all taxes of every kind, in this State, 
 except on real propertj-, which shall be listed and assessed as herein- 
 before provided. 
 
 Sec. 57. Sleeping Car Companies, pay on Gross Earnings. 
 
 Every joint stock association or corporation, conveying to, fi'om, and 
 through this State, or any part thereof, passengers in drawing-room, 
 chair, or sleeping cars, on contract with any railroad company, or the 
 manager, lessee, agent or receiver thereof, shall be deemed to be a 
 sleeping car company. 
 
 Every such sleeping car company doing business in this State^ 
 shall on the first day of April, in the. year 1887, and each year there- 
 after, report to the Secretary of State, under oath of an officer or 
 agent of such company, the gross amount of fares earned or business 
 done within this State during the preceding calendar year; and in 
 computing such gross earnings, the same shall be in proportion that 
 the distaiice traveled in this State bears to the whole distance paid 
 
46 TAXATION. 
 
 for; and sncli gross earnings shall include all sums earned or charged 
 of the business of the preceding year whether actually received or 
 not. 
 
 At the time of making such report, such company shall pay to 
 the State Ti'easnrer three per centum of such eai'nings. 
 
 Evei'y sleeping car company failing or refusing to render such re 
 port or make such payment for more than thirty days, as herein pro- 
 vided, shall be subject to a penalty of twenty-iive dollars for each ad- 
 ditional day such report and payment shall be delayed, to be recov- 
 ered as provided in section tifty-three; and it shall be unlawful for 
 such sleeping car company to carry on its business in this State until 
 such payment is made. 
 
 Such tax shall be in lieu of all taxes of every kind, in this State, 
 except on real property, which shall be listed and assessed as herein- 
 before provided. 
 
 Sec. 58 Delinquencies of Companies and Penalties. If any 
 
 person, company or corporation mentioned in section 52, 5-3, 54, 55, 
 56 and 57 of this act, shall neglect or fail to pay the amount of tax 
 charged under this act, it shall be the doty of the Stute Treasurer to 
 issue his warrant, under his hand, in the name of the State of Oregon, 
 to the Sheriff of the county where such person, company or corpora- 
 tion has its principal office, or place of business, or to the Sheriff of 
 such county, where he may have reason to believe such person, com- 
 pany or corpciration has property, requiring such Sheriff to immedi- 
 ately collect the amount specified in said wan-ant, with ten per cent, 
 in addition thereto, as penalty, by the seizure and sale of the goods 
 and chattels, lands and tenements of such delinquent. Such officer 
 shall execute said warrant in like manner and effect as in case of ex- 
 ecution, and within fifty days from tfie date of said warrint, pay the 
 moneys collected thereon into the State treasury, and make due re- 
 turn of said warrant to the State Treasurer. 
 
 MAPS AND PLATS. 
 
 Sec. 59. County Courts Shall Apply to Surveyor General and 
 Land OlHce for Plats. It shall be the duty of the several county courts 
 of this State, where the same has not been obtained, to apply to and 
 obtain from the oflice of the Surveyer General, the local United 
 States land offices, where necessary, and the land department of the 
 State of Oregon, plats of all townships and parts of townships in their 
 respective counties, shoM'ing the county lines, on a scale sufficiently 
 large to show the sections or parts of sections by their legal suhdi- 
 
TAXATION. 47 
 
 visions and all lands subject to taxation at the time, witli the names 
 of the grantees or donees of each tract. And said county courts are 
 authorized, if they deem it necessary, to procnre and keep a tract 
 book for tlieir respective counties. 
 
 Sec. 6o. The Expenses of Procuring such Maps shall be 
 borne one-half by State and one-half by County, i he expense of 
 procuring such maps, plats and tract books, when deemed necessary, 
 shall be borne equally, one-half by the State and theotlier half by the 
 county; and it shall be the duty of the County Courts to allow a 
 reasonable compensation for the same, and pay one-half thereof out 
 of the county treasury and certify the other half to the Secretary of 
 State, who shall draw his warrant on the State Treasurer tiierefor; 
 Provided, That nothing in this act shall be so construed as to author- 
 ize or require any county to procure a map or plats where such county 
 is already supplied therewith. 
 
 Sec. 6i. County Boards of Equalization shall compare Assess- 
 ment Lists with Plats. The county Board of Equalization shall an- 
 nually carefully compai'e the assessment lists with said plats, and may 
 strike from said lists all lands not foutid on said plats, and place on 
 the tax roll all land found on said plats and not on the assessment 
 roll. It shall be the duty of the County Courts to cause to be en- 
 tered annually upon such maps and plats such additional lists of lands 
 subject to taxation as may have become subject to taxation during 
 the year next, before the first day of April of each year. 
 
 Sec. 62. When Owners must make Maps and Plats of Lands. In 
 
 all cases where any tract or lot of land is divided into parcels c^f irregu- 
 lar shape that cannot be described except by metes and bounds, it 
 shall he the dtity of the owners of such tracts, upon notice thereof 
 by the County Clerk, to have such lands platted into lots; if such 
 plat catinot be made without an actual survey of the land, then they 
 shall have the same surveyed, and the plat thereof recorded in a book 
 to be provided by the County Clerk for that purpose. Before the 
 same shall be recorded, it njust be presented to tlie County Clerk, 
 and he shall endorse thereon the words "examined and approved by 
 
 nie the day of 18 .... " and sign his name 
 
 thereto officially, and thereafter the same is a public record. If the 
 owners of any such tract shall refuse or neglect to cause such plat 
 and survey, when necessary, to be made and recorded within thii'ty 
 days after such request, the County Surveyor, upon request of the 
 County Clerk, shall make such plat from the files and records in the 
 office of the County Clerk if practicable, but if it cannot be made 
 from such records and Hies, then he shall make the necessary survey 
 
48 TAXATION. 
 
 and plat tliereof, and the County Clerk shall make the necessary en- 
 dorsement thereon and record the same. Sdch lots in every case shall 
 be numbered fi'om one successively, and the desci'iption of the prop- 
 erty, in accordance with the nnmber and description set forth in such 
 plat, shall be deemed a good and sufficient description of the lots or 
 parcels of land so described. When the owners of such land fail to 
 comply witli the pi-ovisioiis of this section, and the woi'k siiall be done 
 by the County Surveyor, at the request of the County Clerk, the ex- 
 pense thereof shall be paid by the county upon the allowance by the 
 county court, and the amount thereof shall be added to the tax upon 
 such tracts or lots, the next ensuing year, which when collected, shall 
 be paid into the general fund of the county. Donation land claims 
 may be described on the assessment roll by giving the nurabej- of 
 acres, the number of the claim and the name or names of the donees 
 thereof. 
 
 SCHOOL TAX. 
 
 Sec. 63. It is hereby made the duty of each School Clerk in this 
 State to certify to the County Clerk of his county a statement, show- 
 ing the number of mills on each dollar of school taxes voted by the 
 legal voters of his district at any meeting legally convened for that 
 purpose, within ten days after such meeting. 
 
 DUTIES OF COUNTY CLERK. 
 
 Sec. 64. To Prepare a List of Tax Payers. It is hereby made 
 the duty of the several County Clerks in this State on or before the 
 first day of April, 1888, and on or before the lii'st day of April every 
 year thereafter, to prepare a list of all the tax payers in each tax dis- 
 trict in his county, arranged in alphabetical order in the Assessor's 
 book for each district, and to place opposite each name a correct and 
 true description of all real property in said district owned by such 
 person, or which he is required to list mider this act, as the same ap- 
 pears from said maps and plats and from the records of his office; 
 and the Assessor shall assess said land by placing the actual cash value 
 opposite each tract or parcel, and thereafter so much of this act as re- 
 quires the listing of real propei'ty by the owner or otherwise shall 
 cease to be operative, and the listing of the same by the owner or by 
 any other person than the County Clerk shall not be required. 
 
 Sec. 65. To Record Assignments of Mortgages. It is hereby made 
 the duty of the several County Clerks in this iState to record, in the 
 margin of the record, of all mortgages on land and real property, 
 
TAXATION. 49 
 
 when requested so to do by the mortgagee, or owner of the mortgage, 
 all assignments thereof, or of the note or other evidence of debt thereby 
 secured, and also all payments made thereon or the note or other evi- 
 dence of debt secured thereby, and copies thereof, certified by such 
 Clerk, shall be received in evidence in all courts in this State with 
 like effect as a certified copy of such mortgage. And all persons who 
 shall have mortgages recorded in this State, upon which partial pay- 
 ments have been made, are hereby allowed until the first day ot March 
 of each year to cause to be recorded in the Recorder's ofiice of the 
 proper county, such payments, with the dates thereof. 
 
 Sec. 66. To deliver to Assessor Abstract of nnsatisfled Instru- 
 ments in his Office. It is hereby made the duty of each County Clerk 
 in this State to deliver, on the first day of April of each year, to the 
 Assessor of his county, an abstract of all unsatisfied instruments of 
 writing on record in his oflice, whereby land or real property, situated 
 in his county alone, is made security tor the payment of any debt. 
 Such abstract of each of such instruments shall contain the following: 
 
 1. The name of the person or persons who executed such an in- 
 strument. 
 
 2. The name of the person or persons for whose benefit it was ex- 
 ecuted. 
 
 3. The sum that still appears secured by such instrument. 
 
 4. A brief description of the property contained therein, to^wit: 
 the range, township and section in which it is situated. 
 
 5. The date thereof, and when recorded. 
 
 6. The book and page where recorded. 
 
 7. The person or persons who appear on the record to be the 
 owner of the security. 
 
 Such abstract shall be substantially in the following form: 
 
50 
 
 TAXATION. 
 
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TAXATION". 51 
 
 Sec. 67. To carry out Taxes on roll and Deliver roll to Treas- 
 urer with Warrrnt to collect Taxes. The County Clerk shall, after 
 the county court has made the levy hereinafter provided, proceed at 
 once to carry out the tax of each property owner on the assessment 
 roll for that year in his possession, into the proper column, road tax 
 and special levies by school districts each in separate columns from 
 the general tax; and on or before the first Monday in October next 
 following, deliver said roll thus completed, to the tax collector of the 
 county, to which shall be attached a warrant, in the name of the State 
 of Oregon, under the hand of the County Clerk, and with the seal of 
 the County Court thereto attached, commanding the said tax collector 
 to collect the taxes charged on said roll, with power to cause a levy 
 and sale to be made of goods and chattels of the respective persons 
 named in such roll, if necessary. 
 
 OF THE EQUALIZATION OF ASSESSMENTS. 
 
 COUNTY BOARD. 
 
 Sec. 68. What constitutes County Board. The County Judge and 
 County Commissioners of the several counties of this State shall con- 
 stitute a board of equalization, to examine and correct the assessment 
 rolls of tlieir respective counties, and to increase or reduce the valu- 
 ation of property, assessed in the manner hereinafter provided, and 
 not otherwise. 
 
 Before the members of said Board shall enter upon their duties, 
 they shall take and subscribe the following oath: 
 
 STATE OF OREGON, ] 
 
 J-ss. 
 
 County of J 
 
 I, , do solemnly swear that I will equalize all the 
 
 property, both real and personal, of county, as enumer- 
 ated upon the assessment roll of said county for the year 18 .... , and 
 will faithfully discharge the duties ot my office as a member of the 
 county Board of Equalization in the manner required by law, accord- 
 ing to the best of my judgment and discretion without fear or favor. 
 So help me God. 
 
 Subscribed and sworn to before me this .... day of 18 . 
 
52 TAXATION. 
 
 Sec. 69. Meeting, and Duty of County Board to give Notice. The 
 
 County Board of Equalization shall meet at the room of the County 
 Court, in the court house of each county, on the second Monday in 
 June of each year, for the purpose of equalizing the values of all 
 taxable property withiti such county. Two weeks' previous notice 
 of the time, place and purpose of such meeting shall be given by the 
 County Clerk in some newspaper of general circulation in the county, 
 and by notices printed in large, plain type, posted in ten or more 
 public places in the county. 
 
 Sec. 70. Board must Equalize Values of Property. It shall be the 
 duty of said Board at such meeting to examine and compare the 
 assessment of property of the several districts of the county, and pro 
 ceed to equalize the same; so that each tract or lot of real property, 
 and each article or class of personal property, shall be entered on the 
 assessment list at its true and full value, subject to the following 
 rules: 
 
 First. They shall raise the valuation of each tract or lot of real 
 property which, in their opinion, is i-eturned below its true and tiill 
 value, to such price or sum as they believe to be the true and full 
 value thereof. 
 
 Second. They shall reduce the valuation of each tract or lot of 
 real property which, in their opinion, is returned above its true and 
 full value, to such price or sum as they believe to be the true and 
 full value thereof. 
 
 Third. They shall raise the valuation of each class of personal 
 property which, in their opinion, is returned below its full and true 
 value, to such price or sum as they believe to be the true and full 
 value thereof; and they shall raise the aggregate value of the per- 
 sonal property of each individual Mlienever they believe that such 
 aggregate valuation is less than the ti-ue valuation of the taxable 
 personal property possessed by such individual, to such sum or 
 amount as they believe was the true and full value thereof. 
 
 Fourth. They shall, upon complaint of any party aggrieved, re- 
 duce the valuation of each item or class of personal property assessed 
 to him, which, in their opinion, is returned above its true and full 
 value, to such price or sum as they believe to be the true and lull 
 value thereof; and upon like complaint they shall reduce the aggre- 
 gate valuation of the personal property of such individual who, in 
 their opinion, has been assessed at too large a suin, to such sum or 
 amount as they believe was the true and full value of his personal 
 property. 
 
5' 
 
 ai 
 
 TAXATION. 53 
 
 Pifth. They shall correct all errors, omissions or imperfections in 
 names, amounts or descriptions of any natnre or kind. 
 
 Sec. 71. Notice given before Raising the Yalnation of any Tax- 
 ayer's Property. No increase of valuation shall be made without three 
 ays' notice be given to the owner or agent in which to appear and 
 show canse why such increase should not be made; Provided, such 
 notice shall not be necessary if the person assessed appear voluntarily 
 before the Board, and be there personally notified by the Board or 
 some member thereof, that his property is, in the opinion of the 
 Board, assessed below its fair cash value. Such Board shall have 
 power to require the attendance of witnesses, send for papers, and 
 each member may administer oaths, and it shall be their duty to add 
 to, and assess any property omitted from the roll by the Assessor. 
 Said Board shall complete its labors by the last day of June in each 
 year, and after the valuation of all the property is equalized, shall 
 cause each column to be footed up, the totals of each p^ge carried for- 
 ward, and a recapitulation, and accurate totals of each column of the 
 assessment roll, showing a grand total to be made in the back of the 
 roll. The Board shall cause two certified copies of the assessment 
 roll, thus completed, under the seal of the County Court, to be made, 
 one copy of which shall be transmitted to the Secretary of State on 
 or before the twenty-fifth day of July following, and the other copy 
 shall be filed in the office of tlie County Clerk. 
 
 Sec. 72. Where Assessment is Disproportionate Between the 
 Interest of the Mortgagor and Mortgagee. In case the assessment 
 be grossly disproportionate between the interest of the mortgagor or 
 owner of the land or real property and the interest ot the mortgagee, 
 or holder of the incumbrance, and the Board of Equalization of the 
 county shall, upon application of the party injured, refuse to connect 
 the same, or in case of other inequality or want of uniformity in the 
 assessment of mortgages, and the Board shall refuse to correct the 
 same, the party complaining having first paid or tendered the amount 
 of tax manifestly due, may have a writ of review issued from the 
 proper court to correct such action of the Board of Equalization, and 
 said court, or judge thereof, before bearing said n)atter, may order a 
 reference to ascertain the facts. 
 
 Sec. 73. Findings of Board Final except in certain Cases. The 
 
 actions and conclusions of the Board in all matters pertaining to the 
 equalization of the values of taxable property in its county, for the 
 purposes of taxation, shall be final; Provided, That its action may 
 be reviewed on writ of review issued out of the Circuit Court of the 
 proper county, as is otherwise provided by law. 
 
54 TAXATION. 
 
 STATE BOARD. 
 
 Sec. 74. What Constitutes the Board. The State Board of Equal- 
 ization shall consist of one member from each judicial district in the 
 State, who shall be elected as hereinafter provided. 
 
 Sec 75. When members of State Board shall he Elected. The 
 
 qualified electors of each judicial district shall, at the general election 
 in Jiuie, 1888, and ever four years thereafter, elect one of their num- 
 ber to serve as members of said Board of Equalization, who shall 
 hold office for four years, and nntil their successors are elected and 
 qualiiied. The manner of electing members of the State Board of 
 Equalization shall be the same as that of electing circuit judges, as nove 
 provided by law; and in the case of vacancies occurring in said Board 
 by death, resignation or otherwise, it shall be the duty of the Gover- 
 nor to appoint some one having the qualifications of an elector in the 
 district where the vacancy occurs, to fill tiie same until the next regu- 
 lar election for members of said board. Until the first general elec- 
 tion after this act takes effect, the Governor shall appoint the mem- 
 bers of said board. 
 
 Sec. 76. Oath of Members of State Board of Equalization. Each 
 member of said board, before entering upon the duties of his office, 
 shall take and subscribe the following oatii: 
 
 STATE OF OREGOl^, ] 
 
 County of J 
 
 I, , do solemnly swear that I will support the 
 
 constitution of the United States and of the State of Oregon, and that 
 I will equalize all the property, both real and personal, as enumerated 
 upon the equalized county assessment rolls of the several counties of 
 this State for the year 18 . . . .and will faithfully discharge the duties 
 of my office as a member of the State Board of Equalization, in the 
 manner required by law, according to the best of my judgment and 
 discretion, without fear or favor. So help me God. 
 
 Subscribed and sworn to before me this .... day of 18 . 
 
 Sec. 77. Organization of Board. The Board shall organize by elect- 
 ing one of their number President and appointing a Secretary, who 
 
TAXATION. 55 
 
 shall also take and subscribe an oath for the faithful discharge of the 
 duties of his ofBce. The Board may employ one clerk and a mes- 
 senger. 
 
 Sec. 78. Secretary of Board must compile Abstracts of Assess- 
 ment Rolls. It shall be the duty of the Secretary to compile the abstracts 
 of assessment rolls received from the various counties, into tabular 
 statements for the use of the Board, and he shall perform such other 
 duties as may be assigned him by the Board. 
 
 Sec. 79. When Board shall Assemble. Said Board shall assemble 
 at the State Capitol on the first Tuesday in August annually, and 
 shall equalize the assessment as hereinafter provided, but said Board 
 shall not reduce the aggregate assessed valuation of the State, nor 
 shall it increase said aggregate valuation, except in such amount as 
 may be reasonably necessary to a just equalization, and not exceeding 
 one per cent, on such aggregate valuation. 
 
 Sec. 80. Board must consider Real Estate and Personal Prop- 
 erty separately. Said Board, in equalizing the valuation of property as as- 
 sessed iu the different counties, shall consider real estate, including 
 town and city lots, and personal property separately. 
 
 Sec. 81. In adding Percentages must not include Mortgages. 
 
 In adding per centages to the value of real property in any county for 
 the purpose of equalizing the same, the same shall not extend to in- 
 clude mortgages on real property situated in no more than one county 
 in this State which have already been assessed at their par value. 
 
 Sec. 82. Manner of Equalizing Personal Property. In equaliz- 
 ing the value of personal property between the several counties, said 
 Board shall average the value for the State, of the several kinds of 
 property enumerated; and the value of the several kinds of enumer- 
 ated property in each couuty shall be obtained at those average State 
 values. The value of enumerated property, thus obtained, as com- 
 pared with the assessed value of such property as equalized by the 
 County Board in each county, shall be taken by tlie Board to obtain 
 a rate per cent, to be added to, or deducted from the total assessed 
 value of personal property in each county; Provided^ That whenever, 
 in the opinion of the Board, it is necessary to a more Just equaliza- 
 tion of personal property, that a rate per cent, be added to or deduc- 
 ted from the value thus obtained in any county, said Board shall have 
 the right to do so; but the rate per cent, hereinbefore required shall 
 first be obtained to form a basis on which the equalization of personal 
 property shall be made. 
 
 Sec. 83. Manner of Equalizing real Property. Real estate shall 
 be equalized by adding to the aggregate assessed value thereof, in 
 
56 TAXATION. 
 
 every county in which said Board may believe the valuation to be too 
 low, such rate per centum as will raise the same to a proper propor- 
 tionate value, and by deducting from the aggregate assessed value 
 thereof in every county in which said Board may believe the valua- 
 tion to be too high, such per centum as will reduce the same to its 
 proportionate value. 
 
 Sec. 84. Shall combine results of their work in tables; Secre- 
 tary of State report to County Clerks- When said Board shall 
 have equalized the different classes of property as herein required, 
 the result shall be combined in one table, and the chairman and sec- 
 retary, shall certify to the Secretary of State the rate per cent, to be 
 added to or deducted from the assessed valuation of each class of 
 property in the several counties, and also the amounts of the aggre- 
 gate valuation as equalized by the Board; and it shall be the duty of 
 the Secretary of State to report the action of the Board to the several 
 County Clerks within five days after the adjournment of said Board. 
 
 Sec. 85. Secretary of State shall provide Lights , Fuel, etc. Sal- 
 ary of Board and Employees. Th^ Secretary of State shall provide 
 rooms, fuel, lights, printing and stationery necessary for the transac- 
 tion of the business of said Board. Each member of said Board shall 
 receive for his services five dollars per day during its sessions, and 
 ten cents per mile actually traveled in going to and returning from 
 the seat of government; and such per diem and mileage and the pay 
 allowed by the Board to the Secretary, Clerk and Messenger shall be 
 certified by the Chairman of the Board to the Secretary of State, who 
 shall issue his warrants on the State Treasurer therefor. Five mem- 
 bers of said Board shall constitute a quorum, and it may adjourn from 
 time to time, provided that in no case shall its session extend over 
 twenty days. 
 
 LEVY OF TAXES. 
 
 COUNTY LEVY. 
 
 Sec. 86. For the purpose of raising a revenue for State,' county, 
 county road and school purposes, the County Court of each county in 
 the State shall, at its term in September in each year, levy a tax on 
 all the taxable property in such county as follows: 
 
 For State purposes — Such amount as may be levied by the Gover- 
 nor, Secretary of State and Treasurer; for county purposes, such 
 amount as may be necessary to defray the expenses of such county; 
 for road taxes, one and one-half mills on all taxable property in each 
 road district; for school purposes, in addition to the general tax levied 
 by law for the support of schools, such sum as may be voted at any 
 
TAXATION. 57 
 
 legal meeting by the qualified voters of any school district, which dis- 
 trict tax shall be levied upon all taxable property in snch school dis- 
 trict, and each item of such levy shall be entered at large, separately 
 upon the records. 
 
 STATE LEVY. 
 
 Sec. 87. Governor, Secretary of State and State Treasurer to 
 Estimate the amount of Expenses of State GoTernment. It shall be 
 the duty of the Governor, Secretary of State and State Treasurer, act- 
 ii;g jointly, in each year, immediately after the State Board of Equal- 
 ization has completed its labors, to ascertain by computation as here- 
 inafter provided, the total amount of revenue necessary for State pur- 
 poses; also the resulting rate of taxation in mills and decimals of a 
 mill to be levied upon each dollar of assessment subject to taxation, 
 as equalized by the State Board, and to apportion the aforesaid total 
 revenue among the several counties, according to the amount of real 
 and personal property subject to taxation thereon, as appears from the 
 report of the State Board of Equalization. 
 
 Sec. 88. The aforesaid State oiiicers shall proceed as follows: 
 
 1st. Prepare a tabular statement, consisting of all the items of ex- 
 ptnses, given separately, to which the State will be subjected the next 
 ensuing fiscal year, under existing laws; also, all items of deficiency 
 left over from the previous year, the payment of which has been 
 authorized by law; and also in each even year the estimated expense 
 of one biennial session of the Legislative Asssembly. 
 
 2nd. From the sum total of the aforesaid items, shall be deducted 
 any surplus in excess of five thousand dqllars, remaining in the trea- 
 sury, from all tnnds however derived, if not applied by law to some 
 special purpose; and shall also estimate and take into consideration 
 the amount of revenue to be derived from all other sources during 
 said fiscal year. 
 
 3rd. The remainder so obtained- shall be the total of revenue to 
 be raised the next ensuing year for State purposes, which are not pro- 
 vided for by special tax duly anthorizei^ by law, and such remainder 
 shall be apportioned- among the several counties according to the 
 amount of total taxable property in each, as reported by the State 
 Board of Equalization, and be levied and collected in each of said 
 counties in the ra.anner other taxes are levied and collected, and be 
 paid over to the State Treasurer. 
 
 Sec. 89. Secretary of State must Notify County Board in 
 Five Days, and Report to Legislature. The Secretary of State 
 shall embody in his report to the Legislative Assembly, an ac- 
 8 
 
58 TAXATION. 
 
 curate transcript or account of the aforesaid calculations and ap- 
 portionments, together with the report of the State Board of Equal- 
 ization occurring between the biennial sessions of the Legislative 
 Assembly, and he shall also transmit annually, after each apportion- 
 ment, an accurate transcript of it, together with the report of the 
 State Board of Equalization, to the County Clerks of the several couu- 
 ties, within five days after the adjournment of the State Board of 
 Equalisation; and in no case shall any deduction or abatement be 
 made trom the apportionment made to the respective counties on ac- 
 count of delinquent taxes. 
 
 COLLECTIOlSr OF TAXES. 
 
 Sec. 90. Who is Tax Collector. The Treasurer of each county shall 
 be ex-officio tax collector thereof, and he shall, before entering upon 
 his duties us tax collector, execute a bond to the county conditioned 
 for the faithful performance of his duties, in such sum as the County 
 Court may determine. 
 
 Sec. 91. Tax Collector must give Notice. It shall be the duty of 
 the tax collector, upon the receipt of the tax roll from the County 
 Clerk, immediately thereafter to give notice, by causing to be posted 
 up printed hand-bills, three in each precinct in the county, in the 
 most public places therein, giving notice that all taxes are now due 
 and payable to him at his office at the county seat, and that all taxes 
 not paid before the 1st Monday in January next ensuing will become 
 delinquent, and five per centum will be addded thereto and said de- 
 linquent tax turned over to the Sheriff for collection. 
 
 Sec. 92. Taxes must be paid in Gold and Silver. All taxes shall 
 be paid in current gold and silver coin of the United States, except 
 that county orders shall be received for comity taxes only, and in the 
 county where issued; Provided. That road tax receipts tuay be re- 
 reived in lieu of money, in payment of road taxes. 
 
 Sec. 93. Tax Collector, vrhen Deemed Guilty of Misdemeanor. 
 
 The tax collector shall note 'on the tax roll the payment thereof, by 
 writing, "paid, as per receipt No. ..." (giving the number of the 
 receipt) in the margin opposite the tax; and if any tax collector 
 shall knowingly return as unpaid any tax which has been paid to 
 him, he shall be deemed guilty of a misdemeanor, and on conviction 
 thereof, shall be punished by fine, which fine shall not exceed five hun- 
 dred dollars, or by imprisonment not to exceed six months, or both, 
 in the discretion of the court. 
 
TAXATION. 59 
 
 Sec. 94. County Officers shall not buy County Warrants. No 
 
 county officer shall, during his tprm of office, either directly or in- 
 directly, purchase or receive in payment of taxes, or in exchange, or 
 in any manner whatever, any county orders, or any demand against 
 his county for a claim allowed, for a less amount than that expressed 
 on the face of such order or demand; and any such person so offend- 
 ing shall, on conviction thereof, be lined in a sum not less than one 
 hundred nor more than three hundred dollars. 
 
 Sec. 95. Shall Write on back of Warrant Bate of Receipt. It 
 
 shall be the duty of the tax collector to write the date of the receipt 
 upon the back of each county order, and no county order shall draw 
 interest after such date. 
 
 Sec. 96. Tax Receipt in Following Form. The tax collector shall 
 receipt for all moneys, county orders and road tax receipts received 
 by him for taxes, in the following form: 
 

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 H 
 Oh 
 
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 Pi 
 
 
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 P3 
 
 
 O 
 
 o .2 
 
 
 a 
 
 o s .2* 
 
 o § s 
 
 CO u 
 
 .s " s 
 
 ^ Ph Ph 
 
 f^ H P3 Q 
 
 
 HH 
 
 H 
 O 
 
 H 
 
 m 
 
 H 
 
 
 X! CO 
 
 n 
 9 ^ 
 
 53 rt 
 
 e^ (^ 
 
 a 
 
 I 
 
 
 » » .^ » 
 
 ^ 
 
 >. 
 
 o 
 
 M 
 
 -** CO 
 
TAXATION. . 61 
 
 Sec. 97. Tax Collector shall make Settlement with County 
 
 Couft. The tax collector shall settle with the County Court at each reg- 
 ular term thereof after he has received the roll and warrant for col- 
 lection of taxes, and in such settlement shall file a statement show- 
 ing the amount of money he has received since his last settlement 
 on account of taxes, and the amount in each fund; the amount of 
 county orders and road tax receipts he has received on account of 
 taxes, together with such orders and receipts. He shall also, in such 
 settlement, produce the stubs of all receipts he has issued since the 
 last settlement, and the account of such settlement shall be entered in 
 - full by the clerk upon the records of the County Court. It shall be 
 the duty of the County Court, and said court is hereby required at 
 each settlement to carefully count all the money, county orders and 
 road tax receipts in the hands of^ the tax collector, and determine 
 whether or not it corresponds with the amount as reported by him at 
 said settlement, and shall enter the items of such accounting in the 
 records of said court; Provided, The County Court shall have power 
 to require such settlement, statement and counting at any time; and 
 upon demand of a majority ot the sureties of any tax collector, the 
 County Court shall demand such settlement and counting. 
 
 Sec 98. Tax Collector may Collect Tax from Person owing the 
 Tax-payer. Any officer charged with the collection of any tax, who can 
 not find personal property out of which to collect such tax, shall de- 
 mand the amount from any person who may be indebted to such tax 
 payer, and shall collect the same out of his personal estate, unless he 
 shall take and subscribe an oath that lie is not indebted to such tax 
 payer, which oath may be administered by such collector. 
 
 Sec. 99. Taxes due from Persons MoTing out of the County or 
 who Refuse to Pay. in case any person shall refuse or neglect to pay 
 any tax for which he is liable, and shall attempt to move from the 
 county, or remove any property therefrom, without first paying all 
 the taxes charged against him or against said propei'ty, the tax col- 
 lector shall proceed to distrain and sell the goods and chattels of such 
 person wherever found. 
 
 Sec. 100. Tax Collector shall Give Notice of Sale. The tax col- 
 lector shall give notice of the time and place of sale, and description 
 of the property to be sold, at least six days previous to the sale, by 
 advertisements to be posted up in three public places in the county 
 where such sale shall be made, and the sale shall be at public auction 
 in the day time, and he shall have the property to be sold present; 
 but at any time previous to the sale, the owner or claimant of such 
 
62 TAXATION. 
 
 property may release the same, by payment of taxes and charges for 
 which the same is liable to be sold. 
 
 Sec. 1 01. If Property cannot be Sold for want of Bidders. If 
 
 property distrained for taxes cannot be sold for want of bidders, the 
 tax collector shall return a statement of the facts, and the tax, if un- 
 satisfied, shall be collected in the same manner as if no levy had been 
 made. 
 
 Sec. 102. Surplus paid to Owner. If the property distrained shall 
 be sold for more than the taxes, ctjst and damages, the surplus shall 
 be paid to the owner of the property. 
 
 Sec. 103. If Tax Collector discover Property not Assessed he 
 shall Assess same. If at any time the tax collector -shall discover that 
 any property in his county lias not been assessed for any year, it shall 
 be his duty to forthwith place the same on the assessment roll for the 
 district where the same is taxable, and value and assess the same at 
 the same rate that other property was assessed for said year, und re- 
 quire and enforce the payment of the tax in the same manner that 
 other taxes are collected. Provided^ That after the delinquent tax 
 list has been placed in the hands of the Sheriff for collection, he may 
 assess any property which the Assessor omitted, and collect the taxes 
 thereon as other taxes are collected, and make return to the County 
 Court in the same manner as the tax collector is required to do. 
 
 Sec. 104. Treasurer shall Transmit State Tax by January 1st. 
 
 The Treasurer of each county shall transmit to the State Treasurer, 
 on or before the first day of January in each and every year, the 
 amount of the taxes of all descriptions or kinds due to the State trom 
 such county, in the current gold and silver coin of the United States, 
 and not otherwise. 
 
 Sec. 105. Penalty when Treasurer fails to Pay State Tax. When- 
 ever any County Treasurer shall fail to pay to the Treasurer of State 
 any money in his hands for that pui'pose, at the time prescribed by 
 law, he shall, in addition to other penalties, be liable to the follow- 
 ing: If he shall so fail for the space of ten days, he shall forfeit to 
 the State twenty per centum on the amount withheld; and if he shall 
 fail to pay over such moneys for the space of thirty days after such 
 specified time, he shall forfeit his office as Treasurer, and be deemed 
 a public defaulter. 
 
 Sec. 106. Entries in County Treasurer's Books shallSbe prima 
 facie evidence in Judicial Proceedings. The entries made m the 
 County Treasurer's books, the assessment rolls and the warrants 
 thereto attached, and the lists of lauds sold for taxes, recorded by 
 
TAXATION. 63 
 
 said Treasurer, or by tlie County Clerk, shall be public records and 
 prima Jade evidence in all judicial proceedings. 
 
 DELINQUENT TAXES. 
 
 Sec. 107. When Taxes Become Delinquent. All taxes shall be- 
 come delinquent on the first Monday in January of each year, at 
 which time the tax collector shall make his return of the delinquent 
 tax roll to the County Court, accompanied by a statement of the 
 amount of tax collected, the amount due each fund, and the amount 
 remaining delinquent, and in all other respects, this settlement shall 
 be made in the same manner as provided for in section ninety-seven 
 of this act. The County Court shall direct the County Clerk, within 
 ten days after the settlement herein provided, to make from said de- 
 linquent tax roll, a true and correct list of the taxes I'eturned as un- 
 paid, with five per centum added, and a description of the lands or 
 town lots, and to whom such taxes are charged, and deliver the same 
 to the Sheriff of the county with a wi'it attached thereto, under his 
 hand and the seal of the County Court, in the name of the State of 
 Oregon, commanding said Sheriff to levy upon the goods and chattels 
 of such delinquent tax payer, and if none be found, then upon the 
 real property, so set forth in said tax list, or as much thereof as shall 
 satisfy the ai»ount of taxes so charged, with costs and expenses, a:id 
 that said Sheriff be required to pay over all moneys so collected to 
 the County Treasurer by the first Monday in April thereafter. He 
 shall also, in such settlement, produce the stubs of all receipts he has 
 issued and the amount of county warrants and road tax receipts he 
 has received on account of taxes; Provzc^etZ, The Sheriff, before entei'- 
 ing on the duties of collection of such taxes, shall execute an addi- 
 tional bond in such sum as the County Court may direct, conditioned 
 for the faithful performance of his duties as such collector of delin- 
 quent taxes, which bond must be approved by the County Court. 
 
 Sec. 108. Sheriff must giye Notice of Delinquent Taxes. It shall 
 be the duty of the Sheriff in each county after such delinquent tax 
 list and warrant, to insert a notice in some newspaper of general 
 circulation, or published in his county, that all taxes not paid are de- 
 linquent, and if not paid that he will proceed to collect said tax by 
 levy and sale of property. 
 
 Sec. 109. A Warrant to Collect Taxes shall be deemed an Ex- 
 ecution. A warrant for the purpose of collecting delinquent taxes shall 
 be deemed an execution against property, and shall have thfe force 
 and effect thereof against the property of any person, firm or corpora- 
 
64 TAXATION. 
 
 tion upon whom sncli taxes are levied or charged on the roll, and the 
 Sheriff must levy upon any of the real property, if no personal prop- 
 erty be found listed or assessed to the person, which levy shall be 
 made by posting a copy of his warrant upon such real property, or 
 by giving the occupant thereof such copy, if there be an occupant, 
 and such property shall be sold as upon execution. 
 
 Sec. I to. To Levy on R6al if no Personal Property be found. If 
 
 no personal property is found whereon to levy the warrant, or, if that 
 levied upon be not sufficient to satisfy the same, it must be levied 
 upon the real property described in the assessment roll, of the person, 
 firm or corporation iigainst whom the tax is levied or charged, or 
 sufficient thereof to satisfy such warraTit, including fees of officers and 
 all expenses of sale and executing the warrant. And if any taxes 
 levied upon any debt secured by mortgage on real property situated 
 in no more than one county in this State, and upon such mortgage 
 shall not be paid and the same shall become delinquent, the Sheriff 
 shall levy upon such debt and mortgage, and sell the same upon like 
 notice and in the same manner that other real estate is sold for taxes; 
 such levy shall be made by making a certificate thereof and annexing 
 the same to the warrant, and also a memorandum of such levy in the 
 margin of the record where said mortgage is recorded; and the sale 
 shall operate to transfer and assign to the purchaser all tlie right, 
 title and interest of the holder of said debt and mortgage to the pur- 
 chaser thereof, and the Sheriff shall execute and deliver to the pur- 
 cliaser a certificate of such purchase, and the sale of such debt and 
 mortgage is subject to redemption by the payment to the tax collec- 
 tor of the purchase money and fifteen per cent, interest thereon from 
 the day of the sale, at any time within one year thereafter. 
 
 Sec. III. All Taxes may be Collected upon order of County 
 
 Court. All taxes heretofore or hereafter levied by or in any county in 
 this State, remaining unpaid or delinquent, may, upon the order of the 
 County Court directing that a warrant be issued, be collected from 
 the land taxed, or the pei'son, firm or corporation, whether known or 
 unknown, against whom the same were levied by warrant, in the man- 
 ner and with the effect provided in this chapter for the collection of 
 delinquent taxes. 
 
 Sec. 112. Taxes of Unknown or Absent, Collected in Same 
 Manner. In case of any delinquent tax levied upon any real property, 
 the owner being unknown or absent, or having conveyed the same to 
 another, by deed or otherwise, the warrant shall be executed in the 
 manner herein provided. 
 
TAXATION. 65 
 
 Sec. 113. Tax Deed, Redemption, Judgment Lien Creditors. 
 
 When real property is sold for delinquent taxes, the person execut- 
 ing the warrant must immediately make and deliver a certificate of 
 sale to the purchaser, which shall particularly describe the property 
 sold, giving the name of the person to whom it was assessed, or if 
 assessed to "owners unknown" it shall so state the fact, the amount 
 it sold for, the year in which the tax was levied, that the same was 
 unpaid, the name ot the newspaper in which and the time during 
 which the sale was advertised therein, the name of tlie purchaser, and 
 that the sale is made subject to redemption within three years from 
 the date of the certificate, if the land has been assessed to the owner 
 thereof, and five years from the date of the certificate, if the land has 
 been assessed to "owner unknown," and he shall also make a return 
 of his proceedings to the County Court, and if the same appear to be 
 regular and according to law, the County Court shall enter an order 
 confirming such sale. The owner or his successor in interest, or any 
 person having a lien by judgment, decree or mortgage on any part 
 thereof, separately sold, may redeem the same as provided by law; 
 Provided, The purchaser shall be entitled to a deed to said property 
 at the expii'atiou of the time for redemption, if the same be not re- 
 deemed according to law, on presenting the certificate of sale to the 
 Sheriff. 
 
 Sec. 114. Redemptioner and Minors may Redeem. If redemption 
 
 of any land sold for State, county, school, road district, or school 
 district taxes, be made at an^ time within one year from the date of 
 the certificate of sale, the redemptioner must pay the purchase money, 
 and twenty per centum thereon, and all taxes which the purchaser 
 may have paid thereon, in current gold or silver coin of the United 
 States, or if within two years after the date of the certificate, by pay- 
 ing the purchase money, with thirty per centum thereon, and all 
 taxes paid by the purchaser, in such gold and silver coin; and the 
 redemptioner shall pay twelve per cent, additional for each year 
 thereafter, together with all taxes paid by the purchaser, in such gold 
 and silver coin. The real estate of minors who, at the time of sale, 
 have no guardian in this State, may be redeemed by them one year 
 after arriving at majority; and the purchaser, if he shall have received 
 a deed, shall re- convey the premises upon repayment by such minors 
 as required of other redemptioners, with interest at eight per centum 
 per annum, after the expiration of two years from the date of the 
 certificate of sale, on the amount required in other cases to redeem; 
 and any purchaser who shall fail to list lands so purchased or to 
 
66 TAXATION. 
 
 thereafter pay the taxes thereon, shall be deemed to have waived his 
 rights under this section. 
 
 Sec. 115. Persons Desiring to Redeem Real Property may De- 
 posit Money with Treasurer. Any person desiring to redeem any real 
 property sold for taxes v/ithin the time limited by law for such re- 
 demption, may deposit with the County Treasurer, upon the certifi- 
 cate of the County Clerk, particularly describing such real property 
 and specifying the same, the amount of money in gold or silver coin 
 of the United States necessary to redeem such real property, or any 
 part thereof sepaj'ately sold. 
 
 Sec. 116. Treasurer shall Register Receipt. Upon the payment 
 to the County Treasurer of the amount as aforesaid, the County 
 Treasurer shall give the person or persons making such payment, 
 duplicate receipts therefor, describing the real property as the same 
 is described in the certificate of the County Clerk aforesaid, one of 
 which receipts shall be registered by the Treasurer and immediately 
 filed with the County Clerk by the person or persons receiving the 
 same, and thereupon the County Clerk shall immediately note such 
 redemption, the date thereof, and by whom made, on his record of 
 tax sales. When such receipt is filed, the effect of such sale shall 
 immediately terminate. 
 
 Sec. 117. County Clerk shall Draw Warrant in Favor of Pur- 
 chaser. Upon the demand of the purchaser or his legal representatives, 
 and the surrender of the tax certificate and upon the payment of the 
 County Ckrk's fees, the County Clerk shall draw his warrant upon 
 the County Treasurer in favor of such purchaser, or his legal repre- 
 sentatives for the amount of money deposited, as hereinbefore men- 
 tioned. 
 
 Sec. 118. When Deposit not made in Time , Clerk shall Note such 
 Fact on back of Certificate. In all cases where such deposit shall not be 
 made within the time provided by law for redemption, the County 
 Clerk shall, at the request ot the person presenting such certificate, 
 note such fact upon the back thereof and sign his name thereto, and 
 such endorsement must be placed on any such certificate before the 
 same is presented to the Sheriff for deed. 
 
 Sec. 119. Sale Conyeys all the Estate of Owner. A sale of real 
 property, under the provisions of this chapter, conveys to the pur- 
 chaser, subject to redemption, as herein provided, all the estate or 
 interest therein, of the owner, whether known or unknown, together 
 with all the rights and appurtenances thereto belonging. 
 
 Sec. 120. When Sheriff shall Execute Tax Deed. If no redemp- 
 
TAXATION. 67 
 
 tion shall have been made, after the expiration of three years from 
 the date of such certiticate, if the land was assessed to the owners 
 thereof, or five years after tlie date of the certiticate if the land was 
 assessed to owners unknown, the Sheriff shall, upon presentation of 
 certificate of sale, properly endorsed by the County Clerk, execute to 
 the purchaser, his lieirs or assigns, a deed of conveyance, reciting or 
 stating a description of the property sold, the amount bid, the year 
 in which the tax was levied, that the tax was unpaid at the time of 
 the sale, and no redemption has been made; and such deed shall 
 operate to convey a title in fee simple to the grantee named in the 
 deed; and upon the delivery of such deed all the proceedings required 
 or directed by law in relation to the levy, assessment and collection 
 of the taxes, and the sale of the property, shall be presumed regular, 
 and to have been had and done in accordance with law; and such 
 deed shall be prima facie evidence of title in the grantee, and such 
 presumption and such prima facie shall not be disputed or avoided, 
 except by proof of either: 
 
 1. Frand in the assessment or collection of tax; 
 
 2. Payment of the tax before sale or redemption after tlie sale; 
 
 3. That the payment or redemption was prevented by the fraud 
 of the purchaser; 
 
 4. That the property was sold for taxes for which the owner of 
 the property at the time of the sale was not liable, and that no part 
 of the tax was levied or assessed upon the property sold. 
 
 Sec. 121. Surplus Paid into the County Treasury, Whenever any 
 real property, sold for delinquent taxes, brings more than the amount 
 of such taxes, with costs and charges of collection, the surplus must 
 be paid to the County Treasurer, and the person executing such war- 
 rant must take a separate receipt for such surplus, and tile the same 
 with the County Clerk on the retnrn of the warrant; and the person 
 entitled to the surplus paid over to the Treasurer shall be entitled to 
 an order therefor, on demand for the same of the County Clerk. 
 
 Sec. 122. What Officer's return Must Show. The return of the 
 ofiicer e.xecuting the warrant must specify the amount for which each 
 lot or parcel of land sold, and the name of the purchaser. 
 
 Sec. 123. Manner of Conducting Sale for Delinquent Taxes. All 
 
 sales of real estate made for delinquent taxes, as provided in this 
 chapter, must be in the same manner as real estate is sold upon ex- 
 ecution, and at the court house door, between the hours of 10 o'clock 
 A. M. and 4 p. m. and notice of such sale shall be given in some news- 
 paper of general circulation published in the county where the prop- 
 
68 TAXATION. 
 
 erty is situated, or in case no paper is published in the county, then 
 in the paper published nearest the place of sale, and of general circu- 
 lation in the county, by advertisement once a week for four consecu- 
 tive weeks immediately before such sale, describing the lots or lands 
 to be sold, and that they are to be sold for taxes due thereon, and for 
 what year the taxes were levied. 
 
 Sec. 124. If Sheriff Cannot Collect Taxes on his List, must 
 Make Return of the Fact. If any of the taxes mentioned in the de- 
 linquent tax list annexed to his warrant, either on real or personal 
 property, shall i-emain unpaid, and the Sheriff shall be unable to 
 collect the same, he shall make out a statement of the taxes so re- 
 maining unpaid, setting down separately such as are on real and such 
 as are on personal estate, with a description of such real estate from 
 his tax roll, and the name of the person taxed, if therein specified, 
 and submit the same by the first Monday in April after the date of 
 the warrant annexed to said delinquent tax list, to the County Court; 
 he shall also include in such statement a description of any land 
 doubly assessed, and the amount of taxes thereon, and the County 
 Court shall carefully compare such statement with the tax roll, to as- 
 certain that the same is correct. 
 
 Sec. 125. Return of Sheriff of Delinquent List. The return of 
 the Sheriff to the County Court of delinquent taxes, shall be made in 
 a tabular form, and may be varied as the facts may require, but 
 when so made shall be substantially in the following form: 
 
TAXATION. 
 
 69 
 
 ^.S 
 
 s 
 
 
 c> 
 
 
 <o 
 
 
 
 
 
 
 •^ 
 
 
 •^ 
 
 
 •^ 
 
 
 ;s 
 
 
 -^ 
 
 
 ^ «o 
 
 
 Si ^ 
 
 
 
 
 ^ 
 
 
 ■+.i 
 
 
 ■h^ 
 
 
 <i 
 
 
 tc 
 
 
 s 
 
 
 - s 
 
 
 o 
 
 
 K 
 
 
 "^ S 
 
 ■^ 
 
 
 ''S> 
 
 \ 'S 
 
 ?^ 
 
 ' ^ 
 
 §- 
 
 
 
 ^ 
 
 s 
 
 1 
 
 ■^ 
 
 
 
 1 Sh 
 
 « 
 
 
 
 5^ 
 
 
 S 
 
 
 t^ 
 
 "Si- 
 
 O 
 
 
 i. 
 
 
 - ?>, 
 
 5: 
 
 ' l*-C) 
 
 « 
 
 *. ^ 
 
 1 
 
 
 s> 
 
 CO 
 
 
 
 ►c 
 
 
 •;-. 
 
 , ^ 
 
 :^ 
 
 ' '^ 
 
 5J 
 
 
 
 
 
 i « 
 
 
 S 1-.-, 
 
 
 i « 
 
 
 . J. 
 
 00 
 
 
 >-i 
 
 = ^ 
 
 
 > ^ 
 
 
 =^1 
 
 
 
 .s 
 
 3 ?■ 
 
 
 ■^ 
 
 
 
 
 1 
 
 
 « 
 
 « 
 
 
 VI 
 
 m 
 
 
 
 
 '5 
 
 CD 
 
 a 
 5§ 
 
 
 •S8XB^ JO junorav 
 
 
 
 i 
 
 
 
 
 
 
 
 ■IlOd 
 
 8 
 
 s 
 
 CM 
 
 
 
 •ijiadojd i[B }o noi^BtiiBA \s'\oj^ 
 
 
 
 
 
 g 
 
 
 •i^Mdojd jBnosjad jo nopBtii^jy 
 
 CO 
 
 § 
 
 CM 
 
 
 •jfjjadojd \-esi jo uoi^BtiiE^ 
 
 $3 00 
 3 00 
 
 
 
 10 
 
 •saaoB JO jeqnmjs 
 
 g 
 
 ^ 1 
 GO 1 
 
 1 
 
 'iL^°"K eSnBa 
 
 10 
 
 tn 
 
 
 •diqsuAiOX 
 
 CO 
 
 CO 
 
 
 •uoipag 
 
 1—1 
 
 -' 
 
 
 ■spnBt JO noi^duosad 
 
 ^ a 
 
 13 a 
 
 
 •5[D0tq 
 puB ^o\ -ox ' n; ;oi UAiojj 
 
 Town 
 
 block 1 
 
 lot 6 
 
 
 
 f4 
 !2; 
 
 P5 
 < 
 
 
 6 
 
 f4 
 
 
 o 
 O 
 
 Pq 
 
 o 
 
70 TAXATION. 
 
 Sec. 126. Sheriff shall make Affidavit to Return. The Sherifi 
 shall then make an affidavit to be annexed to such statement, that the 
 facts set forth in snch statement are true, and that the amount of 
 
 taxes remaining uncollected on said delinquent list is 
 
 dollars; and thereupon said court shall examine the same with the 
 proofs and vouchers and credit the Sherifl with such sum as still re- 
 mains uncollected including amount of any double assessments; and 
 the County Court shall thereafter order the delinquent tax roll into 
 the hands of the Sheriff, with the necessary warrant, from time to 
 time, until all taxes due thereon have been collected. 
 
 Sec. 127. Amount to be Placed to the Credit of Sheriff. Upon 
 settlement as aforesaid, the amount of taxes so collected and paid to 
 the Treasurer, and of the amount of delinquents so returned to the 
 County Court, such amounts shall be placed to the credit of the 
 Sheriff. 
 
 Sec. 128. If no Person shall Pay Taxes for Non-residents, 
 Sheriff shall Collect. In case no person shall volunteer to pay the tax 
 on property of non-residents, the Sheriff or tax collector shall proceed, 
 as in case of the distraint and sale of goods for taxes in other cases, 
 to sell so much thereof as shall be sufficient to pay the taxes and costs 
 of sale; and if the amount of the sale exceeds the amount of the taxes 
 and the costs, it shall be the duty of the Slieriff or tax collector to 
 return the excess to the County Treasurer, to be held subject to the 
 order of the owner, or his agent, or to the payment of taxes in the 
 next succeeding year or years. 
 
 Sec. 129. In case Sheriff Fails to Make Settlement. If any 
 
 Sheriff shall fail to make settlement of the taxes included in his de- 
 linquent assessment roll, within the time required bylaw, the County 
 Treasurer shall charge such Sheriff five per centum damages, aud 
 twelve per centum interest per annum from the day payment should 
 have bisen made on the balance of unsettled taxes due from him; 
 and if any Sheriff shall withhold the payment of any public moneys 
 collected or received by him after the same should be paid, and shall 
 have been demanded, he shall be liable to pay ten per centum dam- 
 ages, and twelve per centum interest, as above specified, on such 
 moneys; which moneys, damages and interest may be collected by 
 suit upon the Sheriff's bond, for the recovery of the same. 
 
 Sec. 130. Lien Creditor May Pay Taxes on Land. Any person 
 who has a lien by mortgage, or otherwise, upon anv land on which 
 the taxes have not been paid, may pay such taxes, and the interest 
 and charges thereon; and the receipt of the person authorized to re- 
 
TAXATION. 71 
 
 ceive such tax, shall constitute and additional lien on such land to the 
 amount therein specitied, and the interest thereon; and the amount 
 so paid and the interest thereon, shall be collectible with, as a part of, 
 and in the same manner as the amount secured by the original lien. 
 
 Sec. 131. "When Tax is Paid by Occupant or Tenant. 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 agree- 
 ment or otherwise, ought to pay such tax or any part thereof, such 
 occupant or tenant shall be entitled to recovei', by action, the amount 
 which such person should have paid, with interest thereon; 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; and in case 
 said land is mortgaged to secure a debt and said mortgage is on land 
 in no more than one county in this State, the mortgagor, or owner, 
 may pay the taxes assessed on the mortgage and debt, and the same 
 shall constitute and be held to be a payment on such debt and 
 mortgage. 
 
 Sec. 132. Suit to RecoTer Lands sold for Taxes must be Com- 
 menced in One Year. Any action for the recovery of lands sold for 
 taxes, except in cases when the taxes liave been paid on the land re- 
 deemed, as provided by law, shall be commenced within one year 
 from the time of recording the tax deed, and not thereafter. 
 
 Sec. 133. When Sheriff is Liable for False or Fraudulent Return. 
 
 If any person should be injured by the false return or fraudulent act 
 of any Sheriff, such person shall recover on the bond of such Sheriff 
 and his sureties, double damages and costs. 
 
 Sec. 134. No Sale yalid if Taxes have been paid. No sale of land 
 for taxes, and no deed made in pursuance thereof, shall be of any 
 validity, if the taxes, penalties and costs for which the same are sold 
 have been paid prior to such sale. 
 
 Sec. 135. Money must be Applied to its Specified Object. When 
 any moneys shall have been collected or received by any officer for 
 any distinct and specified object, no portion of them shall be paid or 
 applied to any other object or purpose, without due authority, but 
 shall be kept a separate fund for such specified object; and any offi- 
 cer failing to comply with the provisions of this section shall be lia- 
 ble to a fine, not exceeding five hundred dollars, or to imprisonment 
 in the county jail, not exceeding six months. 
 
 Sec. 136. When an Officer Guilty of Misdemeanor. Any officer 
 •who shall neglect or refuse to perform any of the duties imposed on 
 him by this act, shall be deemed guilty of a misdemeanor, and ou 
 
72 TAXATION. : 
 
 conviction, shall be punished by a fine not exceeding five hundred 
 dollars, or by imprisonment in the county jail not exceeding one year. 
 
 Sec. 137. When the Grantee shall Pay the Taxes. As between 
 the grantor and grantee of any land, when there is no express agree- 
 ment as to v?hich shall pay the taxes that may be assessed thereon, 
 before the conveyance, if such land is conveyed prior to the first day 
 of October of the year in which such taxes are assessed, then the 
 grantee shall pay the same; but if conveyed after that date the gran- 
 tor shall pay them; but the real property shall be and continue liable 
 for the taxes assessed thereon. 
 
 Sec. 138. Tax Payer may Demand Certificate of his Assessment. 
 
 Any person assessed for any year, may demand of the Assessor an 
 official certificate of that fact, and upon, the refusal of the Assessor 
 to give the same, he shall be fined in the sum of one hundred dollars, 
 to be collected by the party demanding the same, in an action in the 
 name of the party injured, before any Justice of the Peace in said 
 county. 
 
 Sec. 139. Salaries Must be Paid in Money of Coin Yalue. AH 
 
 salaries and other claims against the State, or any county, school dis- 
 trict, municipal corporation therein, shall be paid in gold and silver 
 coin of the United States, and not otherwise, unless otherwise specified 
 in the appropriation ; except that, when any other lawful money of 
 the United States shall be received by any disbursing ofiicer of such 
 State, county, school district or municipal corporation, otherwise than 
 for taxes, the same must be paid out in satisfaction of sucii salaries 
 or claims at its market coin value; and receiving and disbursing of- 
 ficers in their receipts and vouchers, and in their accounts and re- 
 ports, shall state the nominal amount and market coin value of such 
 other lawful money by them received and disbursed. 
 
 Sec. 140. Sheriff's Receipts. The Sheriff shall give a receipt for all 
 taxes paid to him in the same form as that required to be given by 
 the tax collector. 
 
 Sec. 141. Per cent. Allowed Sheriff for Collection. Upon all de- 
 linquent taxes collected by the Sheriff, without distraint, he shall 
 receive three per centum thereof, and for all taxes collected by des- 
 traint, he shall receive in addition thereto, the same fees as for sim- 
 ilar services rendered upon execution. 
 
 Sec. 142. Taxes shall Constitute a first Lien. All taxes levied, 
 assessed or charged on property by virtue of this act, shall be and 
 constitute a first lien in favor of the several counties in whi«h the 
 
TAXATION. 73 
 
 same are levied, on all the property of the person or corporation taxed 
 in such county from and after the first day of October of each year. 
 
 DEFINITION OF TERMS USED IN THIS ACT. 
 
 Sec. 143- "Money," "Credits," "Tract or Lot," "Piece or Par- 
 cel." The term '-money" or "moneys," wherever used in this act, shall 
 he held to mean gold and silver coin, gold and silver certificates, 
 treasury notes, bank notes, bank checks, drafts, bills of exchange, and 
 every deposit which any person owning the same or holding in trust 
 and residing in this State, is entitled to withdraw in money on de- 
 mand. The term "credits," wherever used in thife act. shall be held 
 to mean and include every claim or demand for money or other valu- 
 able thing, and every annuity or sum of money receivable at stated 
 periods, due or to become due, and all claims and demands secured 
 in any manner other than by mortgage on real property situate in no 
 more than one county in this State. The term "tract" or "lot" and 
 "piece or parcel of real property" and "piece or parcel of lands," 
 whenever used in this act, shall each be held to mean any contiguous 
 quantity of land in the possession of, or owned by, or recorded as the 
 property of the same claimant, person or company. Every word im- 
 porting the sigular number only, may be extended to and embrace 
 the plural number; and every word importing the plural number may 
 he applied and limited to the singular number; and every word im- 
 porting the masculine gender only, may be extended to and applied 
 to females as well as males. Whenever the word "oath"^is used in 
 this act, it may be held to niean affirmation ; and the word "swear" 
 in this act may be held to mean aflirm. The terms "full and true 
 value," or "actual value," whei-ever used in this act, shall be held to 
 mean the usual selling price at the place where the property to which 
 the term is applied is taxable on the first day of April of said year, 
 which could be then obtained therefor at private sale, and not at 
 forced or auction sale. The term "person," wherever used i« this 
 act, shall be construed to include firm, conjpany or corporation. 
 
 Sec. 144. Ditto Marks, Etc. It shall be sufficient to describe lands 
 in all proceedings relative to assessing, advertising or selling the 
 same for taxes, by initial letters, abbreviations and figures, to desig- 
 nate the township, range, sections, or parts of a section, and also the 
 number of the lots and blocks. Whenever the abbreviations "do," or 
 ' characters ", or any similar abbreviations or characters shall be used 
 in any such proceedings, they shall respectively be held and construed 
 as meaning and being the same as the last preceding name, word, 
 10 
 
74: TAXATION. 
 
 initial letter or letters, abbreviations, figure or figures, as the last pre-, 
 ceding. 
 
 Sec. 145, Time Directory, and not Mandatory. Wherever a time 
 is prescribed in this act within vs^hich any act shall be done it is held 
 to be directory and not mandatory. , 
 
 Sec. 146. Repealing Section. Chapter fifty-seven of the General 
 
 Laws, published in the year 1872, is hereby repealed; also 
 
 An act to amend an act entitled "An act to amend an act entitled 
 'an act relating co assessors,'" passed January 26, 1854; and an act 
 amendatory thereof passed January '26, 1856, approved October 24, 
 1864; and an act. amendatory thereof, approved December 19, 1865; 
 approved October 29, 1874; also 
 
 An act to amend section 17, of title 3, of chapter 57, of the miscel- 
 laneous laws of the State of Oregon, as compiled bj M. P. Deady 
 and Lafayette Lane; approved October 21, 1876; also 
 
 An act to amend sections 1 and 5, of chapter 57, of title 1 of the 
 miscellaneous laws of OregoTi, relating to property and polls subject 
 to assessment and taxation; approved October 21, 1876; also 
 
 An act to amend section 24 of chapter 20, title 1 of the general 
 laws of Oregon, as compiled by M. P. Deadv and Lafayette Lane; 
 approved October 17, 1878; also 
 
 An act to amend section 16, of title 3, of chapter 57, of the mis- 
 cellaneous laws of Oregon, relating to the assessment of property and 
 the levy and collection of taxes; approved October 25, 1880; also 
 
 Section 6 of an act to amend sections 2, 3, 4, 5, 6, 7 and 8, and to 
 repeal section 10 of an act approved October 29, 1874, entitled ''an 
 act to repeal sections 2 and 4 of an act approved October 23. 1872, 
 entitled 'an act to amend chapter 18 of the general laws concerning 
 fees of officers,' and to amend an act entitled 'an act to amend chap- 
 ter 18 of the general laws, concerning the fees of officers'," approved 
 October 24, 1870; and section 12 of an act appi-oved October 24, 
 1864t entitled "an act to prescribe the fees of certain officers and per- 
 sons;" and section 4 of an act approved January 12, 1859, entitled 
 "an act to amend an act entitled 'an act to regulate the fees of certain 
 officers and other persons;' " and section 1 of an act approved October 
 12, 1864, entitled "an act to fix the legal distances from the several 
 county seats in this State to the penitentiary at the city of Portland, 
 and regulating the fees of sheriffs for conveying convicts to the pen- 
 itentiary;" and all of an act approved October 29, 1870, entitled "an 
 act to regulate the fees of officers in certain counties;" and all of an 
 act approved October 28, 1872, entitled "an act to amend an act en- 
 
TAXATION. 75 
 
 titled 'an act to regulate fees of officers in certain counties;' " and to 
 amend section 5 of an act approved October 21, 1864, entitled "an 
 act to amend an act entitled 'an act to provide for the collection of 
 taxes;' " and to repeal an act approved October 19, L860, and to pre- 
 scribe the fees of clerks and sheriffs; approved October 26, 1882; also 
 
 An act to define the terras "land" and '-real property" for the pur- 
 pose of taxation, and to provide where the same shall be assessed and 
 taxed; and to declare what instruments whereby "land" or "real 
 property" is made security for the payment of a debt shall be void, 
 and to repeal sections 2 and 7, of chapter 57, of the miscellaneous 
 laws of Oregon, approved October 26, 1882; also 
 
 An act to amend section 10 of an act entitled "an act to define the 
 terms "land" and "real property" for the purpose of taxation, and to 
 provide where the same shall be assessed and taxed, and to declare 
 what instruments whereby land or real property is made security for 
 the payment of a debt shall be void, and .to repeal sections 2 and 7, 
 of chapter 57 of the miscellaneous laws of Oregon;" approved Octo- 
 ber 26, 1882; approved February 10, 1885; also 
 
 An act exempting firemen from certain duties and taxes; ap- 
 proved February 20, 1885; also 
 
 An act to prescribe the manner of receipting for taxes, and to 
 amend section 65, title 6, of chapter 57 of the miscellaneous laws of 
 Oregon; approved February 23, 1885; also 
 
 An act to amend section 22 of chapter 50, title 1, of the miscel- 
 laneous laws of the State of Oregon, as compiled by M. P. Deady 
 and Lafayette Lane; approved February 24, 1885; also 
 
 An act empowering the Governor, Secretary of State and State 
 Treasurer to compute and declare the amount of the State levy of 
 taxes and to apportion the same among the several counties of this 
 State, and to repeal all acts and parts of acts in conflict therewith; 
 approved February 26, 1885; also 
 
 An act providing for the assessment and collection of taxes upon 
 the rolling stock of railroad companies and to repeal section 13, of 
 title 2 of chapter 57 of the miscellaneous laws of Oregon, as compiled 
 by M. P. Deady and Lafayette Lane; approved November 24, 1885; 
 
 An act passed at the extra session in 1885, approved November 25, 
 1885, amending section 6 of an act, relating to fees of certain officers 
 and persons, and printed in the laws of the "special session" for that 
 year, on page 23 of said book; also 
 
 An act to amend section 4 of an act entitled "an act empowering 
 the Governor, Secretary of State and State Treasurer to compute and 
 
76 TAXATION. 
 
 declare the amount of the State levy of taxes, and to apportion the 
 same among the several counties of the State; and to repeal all acts 
 and parts of acts in conflict therewith, approved February 26, 1885, 
 to provide for the levy of county taxes and to render valid county 
 levy for fiscal year 1885; approved November 25, 1885. And to 
 repeal all other acts and parts of acts in conflict, or inconsistent with 
 this act; except that all rights hei'etofore acquired under any act or 
 law hereby repealed shall not be affected by such repeal; and all 
 rights heretofore acquired under any of said statutes are hereby con- 
 tinued in force; and the payment and collection of taxes heretofore 
 assessed and levied, shall be enforced in accordance with the Drovis- 
 ions of this act. 
 
APPENDIX 
 
78 
 
 APPENDIX. 
 
 JSTo. 1.— TABLE OF VALUES, EXEMPTIONS AND INDEBT- 
 EDNESS DEDUCTED Foe 1875. 
 
 COUNTIES, 
 
 Value 
 
 of 
 Lands. 
 
 Value 
 
 of 
 
 Town Lota. 
 
 Money, 
 Notes and 
 Accounts. 
 
 Personal 
 Property. 
 
 Exemptions 
 
 Indebted, 
 ness. 
 
 
 $ 110,958 
 
 No footings 
 
 1,063,236 
 
 171,428 
 
 158,601 
 
 $ 24,953 
 
 ""378,184' 
 
 239,819 
 
 5,648 
 
 $ 177.807 
 
 $ 620,007 
 
 $ 93,300 
 
 $ 222.995 
 
 
 
 
 661,710 
 145,494 
 47,989 
 
 798,384 
 455.271 
 187,349 
 
 226,670 
 
 48,434 
 
 47,415 
 
 138,611 
 
 37,173 
 
 244,900 
 
 215,324 
 
 36,300 
 
 338,669 
 
 318,665 
 
 449,791 
 
 288,319 
 
 776,814 
 
 
 182,871 
 
 
 97,932 
 
 
 260,013 
 
 
 72,881 
 
 1,271,057 
 
 661,632 
 
 144,610 
 
 1,866,875 
 
 278,882 
 
 2,521,359 
 
 1.247,770 
 
 No footings 
 
 68,273 
 
 291,492 
 
 354,296 
 
 7,876 
 
 100.435 
 
 49,090 
 
 1350 
 
 290;352 
 
 100,000 
 
 1,136,.530 
 
 3,930,330 
 
 66,639 
 
 441,252 
 
 373,645 
 
 32,747 
 
 1,308,407 
 
 1,107,562 
 
 935,562 
 
 1,830,060 
 
 189,890 
 
 919,802 
 
 984,693 
 
 197,412 
 
 1,188,361 
 
 663.908 
 
 1,686,268 
 
 6,884,660 
 
 58,786 
 
 
 687,447 
 
 Jackson 
 
 383.739 
 70,732 
 
 Lane 
 
 1,165,078 
 1,333,564 
 
 Murion 
 
 1.460.919 
 3,154,986 
 
 Polk 
 
 
 Tillamook 
 
 2 267 
 47,266 
 59,240 
 
 14.777 
 222,830 
 211,701 
 
 48,466 
 989,668 
 786,646 
 
 29,839 
 273,900 
 187,960 
 
 29,151 
 372.882 
 
 Union 
 
 279,820 
 416,323 
 
 ■Wasco 
 
 Yambill 
 
 345,426 
 
 1,298,020 
 
 160,036 
 
 200,380 
 29,855 
 46,295 
 
 316,242 
 585,360 
 227.361 
 
 1,249,693 • 
 
 1,127,630 
 
 637,697 
 
 219,237 
 159.500 
 246,820 
 
 328,537 
 715,295 
 
 Grant 
 
 282,153 
 
 
 
 Totals 
 
 $ 12,180,532 
 
 $ 6,829,168 
 
 $ 8,560,815 
 
 ? 18,616,365 
 
 S 3,600,717 
 
 $ 13,229,067 
 
 
 
 No. 2.— TABLE OF VALUES, EXEMPTIONS xVXD INDEBT- 
 EDNESS DEDUCTED Foe 1876. 
 
 OOUNIIBS. 
 
 I Value I Moneys, 
 I of I Notes and 
 
 Town Lots. Accounts. 
 
 Personal 
 Property. 
 
 Exemptions 
 
 Indebted- 
 ness. 
 
 Baker 
 
 Benton 
 
 ( lackamas. . . 
 
 Clatsop 
 
 Columbia . . . 
 
 Coos 
 
 Curry 
 
 Douglas .... 
 
 Grant 
 
 Jackson 
 
 Josephine ... 
 
 Lake 
 
 Lane 
 
 Linn 
 
 Marion 
 
 Multnomah . 
 
 Polk 
 
 .Tillamook .. . 
 
 Umatilla 
 
 Union 
 
 Wasco 
 
 Washington.. 
 Yamhill ... 
 
 Totals.. 
 
 81,464 
 footiugs 
 
 173,448 
 
 167,310 
 
 693,173 
 
 82,691 
 
 1,266,110 
 
 113,425 
 
 650,416 
 
 158,759 
 
 158,741 
 
 2,013,165 
 
 2.902,719 
 
 I. 
 
 281,450 
 
 4,897 
 
 136,206 
 
 5,650 
 
 106,340 
 
 36,060 
 
 48,736 
 
 326 
 
 1,1.50 
 
 246,087 
 
 687,796 
 
 ,217,610 
 ,314,937 
 61,686 
 299,736 
 408,809 
 342,061 
 footings 
 ,383,376 
 
 $ 13,496,126 
 
 3,916,2.55 
 
 82.734 
 
 2,440 
 
 60,272 
 
 78,789 
 
 197,330 
 
 24,332 
 
 $ 6,827,£ 
 
 $ 170,867 
 
 186,375 
 
 89,922 
 
 165,220 
 
 64,564 
 
 .505,495 
 
 213,457 
 
 362,438 
 
 44,989 
 
 62,858 
 
 1,115,925 
 
 1,360,896 
 
 2,043.087 
 508,290 
 10,808 
 258,270 
 226,744 
 366,686 
 
 616,365 
 
 $ 8,360,266 
 
 $ 694.796 
 
 728,807 
 
 210,065 
 
 412,791 
 
 171,101 
 
 1,015,225 
 
 820,991 
 
 783,257 
 
 179,671 
 
 420,077 
 
 1,231,067 
 
 1,406,729 
 
 97,700 
 
 204,244 
 60,830 
 60,486 
 
 146,203 
 39,520 
 
 280,470 
 
 5,972,230 
 
 432,608 
 
 61,229 
 
 813,658 
 
 892,208 
 1,250.152 
 
 1,027,223 
 
 $ 18,612,835 
 
 187,908 
 
 36.900 
 
 67,754 
 
 321,766 
 
 479,411 
 
 478,069 
 
 289.455 
 
 198,000 
 
 26,987 
 
 271,350 
 
 198,034 
 
 166,900 
 
 249,010 
 
 $ 3,830,986 
 
 284,974 
 
 906,690 
 
 429,200 
 
 141,933 
 
 273,191 
 
 61,414 
 
 750,485 
 
 311,691 
 
 413,421 
 
 84,762 
 
 117,110 
 
 1,331,109 
 
 1.581,059 
 
 1,946,798 
 
 3,301,012 
 
 682,942 
 
 31,338 
 
 434,836 
 
 641,397 
 
 392,152 
 
 769,585 
 
 1 14,681,054 
 
APPENDIX. 
 
 79 
 
 No. 3.— TABLE OF VALUES, EXEMPTION AND INDEBT- 
 EDNESS DEDUCTED Foe 1877. 
 
 COUNTIES. 
 
 Value 
 
 ot 
 Lands. 
 
 Value 
 
 qf 
 
 Town Lots. 
 
 Money, 
 Notes and 
 Accounts. 
 
 Personal 
 Property 
 
 Exemptions 
 
 Indebted- 
 ness. 
 
 Baker 
 
 Benton 
 
 Clackamas . . . 
 
 Clatsop 
 
 Columbia. ... 
 
 Coos 
 
 Gurry 
 
 Douglas 
 
 Grant.. 
 
 JackBOn 
 
 Josephine . . . 
 
 Lake 
 
 Lane 
 
 Linn 
 
 Marion 
 
 Multnomah. . 
 
 Polk 
 
 Tillamook.. , 
 
 Umatilla 
 
 Union 
 
 Wasco 
 
 Washington.. 
 Tamhill 
 
 $ 252,632 
 
 $ 49,273 S 193,834 
 
 $ 467,258 
 
 92,460 
 
 S 281,641 
 
 633 628 
 287,976 
 689 716 
 156,723 
 1,328,025 
 242,911 
 950,069 
 198,980 
 214,118 
 
 418,217 
 
 6,686 
 
 128,320 
 
 3,810 
 
 309,990 
 
 41,665 
 
 61,719 
 
 566 
 
 6,370 
 
 609,831 
 272,463 
 
 68,774 
 164,675 
 
 60,486 
 598,365 
 203,082 
 429,062 
 
 51,141 
 
 66,283 
 
 748,9!)2 
 146,967 
 340,852 
 171,232 
 818,167 
 860.820 
 699,481 
 171,716 
 416,228 
 
 223,822 
 88,062 
 60,301 
 
 139,115 
 37,899 
 
 308,065 
 300 
 
 232,372 
 42,667 
 71,400 
 
 801,604 
 738,016 
 150,626 
 253,167 
 76;j07 
 808,374 
 339,014 
 606,432 
 95,999 
 9.5,707 
 
 3,613,017 
 
 614,349 
 
 1,464,687 
 
 1,379,113 
 
 1,221,826 I 6,797,900 
 
 74,917 
 417,906 
 417,648 
 519,667 
 
 1,944,328 
 
 Totals S 13,123,967 
 
 4,054 
 66,365 
 228,036 
 164,935 
 
 23,418 
 
 2,C80,645 
 470,641 
 15,364 
 264.732 
 250,841 
 366,438 
 339,270 
 745,223 
 
 3,626,703 
 
 57,007 
 
 1 .042,026 
 
 799,703 
 
 968,522 
 
 6i;7,233 
 
 66'9,762 
 463,125 
 275,117 
 201,431 
 33,889 
 2.52,910 
 223,561 
 166.900 
 238,190 
 289,447 
 
 $ 8,944,566 
 
 $ 8,681,823 
 
 S 13,382,018 
 
 S 3,670,786 
 
 1,785,236 
 1,879, .542 
 3,424,820 
 655,242 
 311,076 
 601,045 
 534,690 
 452,849 
 536,466 
 950,768 
 
 $15,188,609 
 
 No. 4.— TABLE OF VALUES, EXEMPTIONS AND INDEBT- 
 EDNESS DEDUCTED Foe 1878. 
 
 Benton. 
 
 Baker 
 
 Clackamas 
 
 Clataup 
 
 Columbia 
 
 Coos 
 
 Curry 
 
 Douglas 
 
 Grrant 
 
 Jackson 
 
 Josephine 
 
 Lake 
 
 Lane 
 
 Linn 
 
 ^Marion 
 
 Multnomah 
 
 iPolk 
 
 Tillamook] 
 
 Umatilla 
 
 Union 
 
 ■.Wasco 
 
 .Washington 
 
 -Yamhill, EoU non est inven- 
 tus. 
 
 129, 
 County 
 
 391 
 
 268,; 
 
 604. 
 
 160. 
 1,417. 
 
 2.16, 
 1,653, 
 
 163. 
 
 200. 
 2,247,' 
 3,166 
 
 282 1$ 
 
 Clerk 
 
 130 
 
 392 
 
 652 
 
 ,000 
 
 .616 
 
 ,491 
 
 .484 
 
 ,640 
 
 ,436 
 
 701 
 
 890 
 
 Totals.. 
 
 1,242,930 
 1,357,610 
 69,087 
 374,697 
 480,963 
 406,782 
 175,396 
 
 1,507,655 
 
 Z 16,154,732 
 
 239,747 
 
 refused to 
 
 566,400 
 
 4,374 
 
 178,286 
 
 8,900 
 
 324,640 
 
 32,365 
 
 319,103 
 
 43,177 
 
 46,968 
 
 667,086 
 
 900,096 
 
 S 213,539 « 
 make footings, 
 383,000 
 96,153 
 158,139 
 22.136 
 671,186 
 231,674 
 482,624 
 51,548 I 
 66,566 
 1,170,054 
 1,626,636 
 
 7,438,236 
 
 3,269 
 291,861 
 242,290 
 420,116 
 167,390 
 
 626,803 
 
 $ 12,320,174 t 10,687,358 
 
 1.968,150 
 1,109,240 
 23,116 
 391,554 
 284,330 
 516,766 
 477,715 
 
 844,346 
 
 521,056 IS 
 without extra 
 
 668,796 
 
 137,796 
 
 305,137 
 
 136,183 
 
 878,210 
 
 950,987 
 
 721,913 
 
 162,541 
 
 442,835 
 1,1.59,371 
 1,418,670 
 
 4,032,106 
 251,345 
 62,098 
 
 1,206,166 
 916,456 
 
 1,691,,5.53 
 656,866 
 
 868,787 
 
 $ 17,080,801 
 
 91,500 
 pay for thi 
 
 80,397 
 
 66,869 
 121,934 
 
 37,049 
 319,050 
 302,376 
 226,125 
 
 62,637 
 
 81,000 
 369,444 
 572,100 
 437,610 
 270,580 
 240,200 
 
 32,602 
 280,852 I 
 244,361 
 162,600 
 269,166 
 
 327,109 
 
 t 4,675,449 
 
 324,476 
 
 } work. 
 
 681,381 
 
 173,993 
 
 219,850 
 
 68,025 
 
 930,325 
 
 302,375 
 
 570,699 
 
 92,860 
 
 132,630 
 
 1,397,726 
 
 1,764,644 
 
 2,212,8.37 
 
 3,.541,455 
 
 806,875 
 
 40,609 
 
 657,251 
 
 584,266 
 
 628,076 
 
 626,610 
 
 1,019,927 
 
 $ 17,065,789 
 
80 
 
 APPENDIX. 
 
 No. 5.— TABLE OF VALUES, EXEMPTIONS AND INDEBT- 
 EDNESS DEDUCTED Foe 1879. 
 
 COUNTIES. 
 
 Baker 
 
 Benton 
 
 Clackamas, .. 
 
 Clatsop 
 
 Columbia.. .. 
 
 Coos 
 
 Curry; 
 
 Douglas 
 
 Qraut 
 
 Jaclii^on 
 
 Josephine . . . 
 
 Lake 
 
 Lane 
 
 Linn 
 
 Marion 
 
 Multnomah 
 
 Polk 
 
 Tillamook.. . 
 
 Umatilla 
 
 Union 
 
 Wasco 
 
 Washington . 
 Yamhill ... 
 
 Value 
 
 of 
 Land. 
 
 Value 
 
 of 
 
 Town Lots. 
 
 $ 266,602 
 No 
 
 Money, 
 Notes and 
 Accounts. 
 
 18S.783 
 183.160 
 614,596 
 120,478 
 
 l,6a!),41S 
 112,77.-! 
 
 1,543,3.50 
 160,789 
 243,1152 
 246.666 
 
 2,991,976 
 
 Totals $15,781,498 
 
 1.289,616 
 
 1,413,073 
 
 63,893 
 
 626.380 
 
 617,442 
 
 417,163 
 
 No report. 
 
 1,626,348 
 
 763,780 
 107,512 
 218.602 
 49,0.'>0 
 342,600 
 138,745 
 271,395 
 47,648 
 78,798 
 761,150 
 1,110,289 
 
 7,616,605 
 172,280 
 30,241 
 294,927 
 239,016 
 405,342 
 
 654,896 
 
 i 194, 
 
 footiugi 
 
 703, 
 
 2t5, 
 
 72, 
 
 141. 
 
 49, 
 
 759, 
 
 198, 
 
 605, 
 
 22, 
 
 126. 
 
 1,118, 
 
 1,420, 
 
 Personal 
 Property. 
 
 ,320 
 
 i given 
 
 ,795 
 
 .518 
 
 701 
 
 518 
 
 638 
 
 435 
 
 351 
 
 039 
 
 576 
 
 ,486 
 
 361 
 
 181 
 
 2,189,725 
 793,360 
 21,616 
 368,446 
 265,936 
 619,781 
 
 893.500 
 
 $ 13,499,584 $ 10.610.171 $ 17,215,524 
 
 797,849 S 
 —totals only. 
 
 Exemptions 
 
 595,877 
 
 154,434 
 
 291,793 
 
 131,703 
 
 947,767 ■ 
 
 1,023,320 
 
 662,246 
 
 150,8.53 
 
 685.878 
 
 1,165,168 
 
 1,266,364 
 
 4,107,495 
 
 226,689 
 
 52,474 
 
 1,290,201 
 968,488 
 
 1,799,112 
 
 912,803 
 
 Indebted- 
 
 108,000 $ 395,698 
 
 92.993 
 
 65,428 
 127,573 
 
 41.080 
 
 382.272 
 
 300 
 
 213,043 
 
 64,785 
 101,100 
 398,460 
 471,600 
 397.9.50 
 306,38.5 
 194,620 
 
 29,195 
 320,602 
 264,365 
 197,700 
 
 352,624 
 
 $ 4,120,065 $18,222,290 
 
 503,121 
 
 631,604 
 
 164,542 
 
 246,792 
 
 66.062 
 
 1,097,830 
 
 370.667 
 
 680,310 
 
 93,0<8 
 
 207,573 
 
 1,383,437 
 
 1,825.346 
 
 1,933,850 
 
 4,163.503 
 
 811,369 
 
 3^034 
 
 832.393 
 
 630,612 
 
 681,018 
 
 1,269,695 
 
 No. 6.— TABLE OF VALUES, EXEMPTIONS AND INDEBT- 
 EDNESS DEDUCTED Foe 1880. 
 
 Value 
 
 of 
 Lands. 
 
 Value 
 
 of 
 
 Town Lota. 
 
 Money, 
 Notes aud 
 Accounts. 
 
 Personal 
 Property. 
 
 Exemptions 
 
 Indebted- 
 
 Baker 
 
 Benton 
 
 Clackamas.. 
 
 Clatsop 
 
 Columbia. . . 
 
 Coos 
 
 Curry 
 
 Douglas 
 
 Grant 
 
 Jackson 
 
 Josephine . ., 
 
 Lake 
 
 Lane 
 
 Linn 
 
 Marion 
 
 Multnomah.. 
 
 Polk 
 
 Tillamook... 
 
 Umatilla 
 
 Union 
 
 Wasco 
 
 Washington. 
 Yamhill 
 
 Totals $ 20,677,400 
 
 I 
 
 $ 119,745 
 
 No footings 
 
 1,326,228 
 
 186,742 
 
 188 266 
 
 626.383 
 
 117,782 
 
 1,505,470 
 
 147,613 
 
 759,309 
 
 166,288 
 
 241.257 
 
 2,147,788 
 
 2.984,652 
 
 2,904,699 
 
 1,322,866 
 
 1,410.746 
 
 68,008 
 
 779,062 
 
 591,082 
 
 444,434 
 
 1,016,330 
 
 1,634,769 
 
 $ 298,798 
 
 obtiiinable. 
 
 673,720 
 
 761, .586 
 
 113,286 
 
 261,223 
 
 00,125 
 
 548,470 
 
 113,068 
 
 299,425 
 
 61,922 
 
 101,095 
 
 650,089 
 
 1,008,133 
 
 916,238 
 
 8,016,715 
 
 303,870 
 
 7,151 
 
 656,.'i70 
 
 277,735 
 
 686,685 
 
 165,036 
 
 676,963 
 
 $ 16,366,813 
 
 $ 236,042 
 
 737,361 
 
 259,498 
 
 71,651 
 
 119.613 
 
 36.768 
 
 809.775 
 
 204,868 
 
 542,270 
 
 61,317 
 
 1.38,786 
 
 1,036,387 
 
 1,306.272 
 
 1.138,367 
 
 2,987,448 
 
 504,«55 
 
 24.373 
 
 792,773 
 
 304,950 
 
 C9;i,167 
 
 518.340 
 
 937,019 
 
 $ 13,585.810 
 
 798,514 
 
 461.079 
 
 697,762 
 
 134.860 
 
 240,5711 
 
 128,930 
 
 974,1)45 
 
 859.601 
 
 658.721 
 
 135,405 
 
 662,595 
 
 1.114.641 
 
 1,410,900 
 
 1,332,169 
 
 4,278,260 
 
 600,570 
 
 60,815 
 
 1,447,238 
 
 1,147.301 
 
 2.333,031 
 
 5113,380 
 
 933.357 
 
 $ 20,703,744 
 
 $ 136,400 $ 409,440 
 
 247,701 
 
 96,583 
 
 49.6-J2 
 
 127.077 
 
 44.721 
 
 335,205 
 
 3.300 
 
 20,5.066 
 
 62.876 
 
 181, SOO 
 
 .3.50.073 
 
 415,859 
 
 401.418 
 
 384,185 
 
 144.530 
 
 34,296 
 
 408,K34 
 
 287,390 
 
 239.044 
 
 296,990 
 
 374,516 
 
 $ 4,847,484 
 
 954,771 
 
 572,!i06 
 
 153,065 
 
 225,380 
 
 69,551 
 
 1,:'43,770 
 
 328,763 
 
 605,036- 
 
 97,466 
 
 338,134 
 
 1,509,137 
 
 1,862.019 
 
 ]. 936.385 
 
 4,278,660 
 
 774,.160 : 
 
 33.159 
 
 1,072 086 ■ 
 
 767,976 
 
 944,637 
 
 787,400 
 
 1.308.764 , 
 
 i 20,273,789 
 
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APPENDIX. 
 
 83 
 
 No. 9.- 
 
 -TABLE OF VALCES, EXEMPTIONS AND INDEBT- 
 EDNESS DEDUCTED Eoe 1884. 
 
 COrNTIES. 
 
 Value 
 
 of 
 Land. 
 
 Value 
 
 of 
 
 Town Lots. 
 
 Money, 
 Notes and 
 Accounts. 
 
 Personal 
 Property. 
 
 Exemptions 
 
 Indebted- 
 nesB. 
 
 ga^er 
 
 $328,020 
 
 2,127,483 
 
 Roll incom 
 
 376,292 
 
 431,679 
 
 926,835 
 
 246,653 
 
 1,801,159 
 
 174,822 
 
 1,013,592 
 
 237.064 
 
 205,771 
 
 2,632,147 
 
 4,163,760 
 
 255,227 
 
 6,043,774 
 
 5,037,045 
 
 132,882 
 
 2,732,696 
 
 759,037 
 
 2,403,705 
 
 2,623,920 
 
 2.227,236 
 
 1,091,4(^0 
 
 273,644 
 
 $747,629 
 442,301 
 
 plete 
 
 1,712,792 
 
 69,275 
 
 229,877 
 
 63,138 
 
 701,075 
 
 346,255 
 
 634,942 
 
 118,790 
 
 62,185 
 
 1,053.973 
 
 486,540 
 
 .91.642 
 
 1,385,798 
 
 12,711,395 
 
 8,163 
 
 1,914,668 
 
 839,630 
 
 209,446 
 
 937,370 
 
 337,803 
 
 308.646 
 
 101,769 
 
 $311,547 
 952,666 
 
 $1,441,175 
 736,226 
 
 $163,800 
 206,116 
 806,992 
 110 677 
 118,969 
 183,205 
 
 49,694 
 257,255 
 
 10,200 
 247,714 
 
 60,029 
 
 62,400 
 426,472 
 409,421 
 
 48,020 
 606,671 
 295,420 
 
 44,697 
 527,132 
 297,000 
 307,785 
 408,485 
 253,990 
 329.970 
 
 69,300 
 
 $698,482 
 
 
 834,468 
 
 Clackamas 
 
 1,007,250 
 
 694.656 
 103.973 
 2.55,589 
 87,791 
 
 1,031,360 
 393,453 
 720,787 
 54,260 
 181,022 
 783,502 
 
 1,416,492 
 
 47,987 
 
 716.832 
 
 1,905,665 
 65.701 
 
 1,1)98,261 
 801,746 
 
 1,069 500 
 
 1,380,100 
 
 1,256.584 
 667,344 
 364,623 
 
 $ 16.270,431 
 
 886,173 
 
 225.378 
 
 472,-304 
 
 220.947 
 
 93r>.433 
 
 2,860.691 
 
 722,304 
 
 144,142 
 
 636,420 
 
 1,518,916 
 
 1,690,321 
 
 333,396 
 
 1,793,092 
 
 6,729,915 
 
 94,463 
 
 2,479,264 
 
 1,895,786 
 
 639,190 
 
 1,058,316 
 
 6,156,994 
 
 1,629,202 
 
 924,639 
 
 982,288 
 
 
 187,240 
 
 
 318, .932 
 
 
 107,166 
 
 
 1,247,810 
 
 
 631,267 
 
 
 705,481 
 
 Josepbine 
 
 Lake 
 
 85,408 
 
 176,099 
 
 1,489,267 
 
 
 1,723,603 
 
 Klamath 
 
 113,842 
 2,387,334 
 
 
 6,816,295 
 
 
 67,386 
 
 
 2,240,409 
 
 
 1,246,956 
 
 
 1,063,895 
 
 Tamhill 
 
 Polk 
 
 1,769.960 
 1,002,191 
 
 
 1,009,856 
 
 
 476,320 
 
 
 $ 37,146,709 
 
 $ 25,354,290 
 
 $ 35,124,319 
 
 $ 5,696,224 
 
 $ 27,668,165 
 
 
 
84 
 
 APPENDIX. 
 
 No. 10.— TABLE OF VALUES, EXEMPTIONS AND INDEBT- 
 EDNESS DEDUCTED Foe 1885. 
 
 COUNTIES. 
 
 Value 
 
 of 
 Lands. 
 
 Value 
 
 of 
 
 Town Lots. 
 
 Money, 
 Notes and 
 Accounts. 
 
 Personal 
 Property. 
 
 Exemptions 
 
 Indebted, 
 nesa. 
 
 Baker 
 
 $ 338,166 
 
 2,093,698 
 
 1,930,319 
 
 283,035 
 
 403,117 
 
 921,606 
 
 249.931 
 
 1,733,131 
 
 224,120 
 
 196,944 
 
 368,360 
 
 376,471 
 
 3,307,355 
 
 4,907,112 
 
 1,047,036 
 
 268,416 
 
 6,177,949 
 
 409,359 
 
 4,280,040 
 
 186,432 
 
 2,476,969 
 
 KoU incom 
 
 2,380,735 
 
 3,198,829 
 
 298,933 
 
 2,268,465 
 
 1,298,391 
 
 $ 935,226 
 
 482,247 
 
 614,819 
 
 1,S52,226 
 
 61,652 
 
 247,489 
 
 40,030 
 
 792,108 
 
 318,550 
 
 327.654 
 
 88,358 
 
 66,050 
 
 500,420 
 
 603,777 
 
 606,6.69 
 
 88,866 
 
 1,681,321 
 
 208,242 
 
 13,074,500 
 
 53,490 
 
 1,513,172 
 
 plete 
 
 318,700 
 742,276 
 125,085 
 468,620 
 370,629 
 
 S 357,979 
 967,178 
 364,606 
 471,670 
 
 80,737 
 267,176 
 
 88,987 
 367,916 
 479,090 
 224.064 
 101,690 
 171.503 
 794,625 
 926,308 
 827.470 
 101,876 
 768,606 
 322,481 
 1,367,560 
 
 64,447 
 873,073 
 
 $ 1,851,161 
 911,602 
 734,644 
 660,873 
 254,566 
 610,639 
 207,101 
 
 1,116.032 
 
 2,404,710 
 700,811 
 206,506 
 771,960 
 
 1,663,406 
 
 1,477,219 
 859,803 
 413,900 
 
 1,561,432 
 747,082 
 
 6,318.915 
 156,399 
 
 1,741,972 
 
 $ 159,000 
 
 221,218 
 
 380,268 
 
 98,591 
 
 78,149 
 
 203,857 
 
 6,979 
 
 294,644 
 
 8.890 
 
 89,700 
 
 76,766 
 
 61,078 
 
 499,652 
 
 485,140 
 
 242,373 
 
 59,163 
 
 590,736 
 
 130,366 
 
 306,836 
 
 83,196 
 
 523,461 
 
 $ 679,868 
 
 
 863,715 
 
 
 1,101,226 
 
 Clatsop 
 
 765,751 
 184,229 
 
 
 345,501 
 
 Curry ,. 
 
 88,468 
 
 
 1,310,125 
 
 Grant 
 
 627.430 
 
 Gilliam 
 
 335,398 
 
 Josephine 
 
 Lake 
 
 161,419 
 
 191,576 
 
 1,633,427 
 
 Linn 
 
 1,924,404 
 718,613 
 
 Elamath 
 
 Marlon 
 
 172.991 
 2,564,221 
 
 
 612,121 
 
 
 6,098,175 
 
 Tillamook 
 
 Umatilla 
 
 76,948 
 1,988,544 
 
 Wasco 
 
 856,441 
 
 
 724,445 
 1,120,120 
 388,780 
 818,432 
 786,977 
 
 $ 13,767,781 
 
 632,610 
 1,066,415 
 1,140,579 
 
 893,670 
 1,809,934 
 
 323,776 
 405,638 
 108,300 
 301,800 
 349,273 
 
 1,058.925 
 
 Tamhlll 
 
 1,674,788 
 
 
 609,946 
 
 
 1,122,900 
 
 
 921,045 
 
 
 
 Totals 
 
 $41,401,908 
 
 t 25,861,166 
 
 $ 29,812.941 
 
 $ 5,653,918 
 
 J 28,686,913 
 
 No. 11.— DEDUCTIONS OF INDEBTEDNESS IN MULTNO- 
 MAH COUNTY FOR A TERM OF TEN YEARS. 
 
 YBAE. 
 
 Indebtedness. 
 
 Money and 
 Credits. 
 
 Net Loss. 
 
 1875 
 
 $3,154,486 
 3,301,012 
 3.424,820 
 3,641,455 
 4,163,606 
 4,278,660 
 4,869,565 
 6,531,635 
 6,816,296 
 6,098,175 
 
 $1,830,050 
 2,043,087 
 2,080,645 
 1,968,160 
 2,189,725 
 2,967,448 
 4,043,735 
 4,663,700 
 1,905,666 
 1,367,650 
 
 $1,324 436 
 
 1876 \ 
 
 1,257,926 
 
 1877 
 
 1,344,176 
 
 1878 
 
 1,673,305 
 
 1879 
 
 1,973,880 
 
 1880 
 
 1,311,212 
 
 1881 
 
 826,620 
 
 1882-83 ' 
 
 1,867,835 
 
 1884 
 
 3,909,630 
 
 1886 
 
 4,740,626 
 
 
 
 Total 
 
 $46,178,498 
 
 $25,049,736 
 
 $20,119,643 
 
 
 
APPENDIX. 
 
 85 
 
 No. 12.— MONEYS AND CREDITS TAXED COMPARED 
 WITH INDEBTEDNESS DEDUCTED JFOR A PERIOD 
 OF TEN YEARS. 
 
 YJSAB. 
 
 Money, Etc. 
 Taxed. 
 
 lodebtedneKS 
 Deducted, 
 
 Net Loss. 
 
 1875 
 
 18,660,815 
 8,360,256 
 8,681,823 
 10,687.358 
 10,610,171 
 18,686.810 
 16,432 Ui 
 20,760.995 
 16,270,431 
 13,767,781 
 
 $126,817,884 
 
 $13,229,067 
 14,681.0.-i4 
 15.188,609 
 17,a6.\789 
 lS,-'22.290 
 20,273.789 
 22,300,912 
 27,177,661 
 27.668.165 
 28,686.913 
 
 J4,668,242 
 
 1876 
 
 6,320,798 
 
 1877 
 
 6,C06,786 
 
 1878 
 
 6,378,431 
 
 1879 
 
 1880 
 
 7,612,11!) 
 6,687.979 
 6,868,468 
 
 1883 
 
 6,416,666 
 
 1884 
 
 11,397,734 
 
 1886 
 
 14,819,132 
 
 
 
 Total 
 
 $214,394,219 
 
 $77,696,355 
 
 
 
86 
 
 APPENDIX. 
 
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APPENDIX. 
 
 87 
 
 No. 14.— AYERAGE ASSESSMENT PER ACRE OF LAND 
 
 FOR 1885. 
 
 COUNTIES. 
 
 Baker 
 
 Benton 
 
 Clacliamafi 
 
 Olatsop 
 
 Golnmbia 
 
 Cooa 
 
 Crook 
 
 Curry 
 
 UniiglaB 
 
 GllliBin . 
 
 Grant 
 
 Jackson 
 
 JosephlDe 
 
 Klamath 
 
 Lake 
 
 Lane 
 
 Linn 
 
 Marion 
 
 Morrrow 
 
 Multnomah 
 
 Polk 
 
 Tillamook 
 
 Umatilla 
 
 Union 
 
 Wasco, no J'ootings obtainable. 
 
 Washington 
 
 TamhiU 
 
 State average for 26 counties.. 
 
 $ 2 75 
 
 7 40 
 4 63 
 3 26 
 3 34 
 3 SO 
 6 64 
 3 16 
 3 47 
 
 3 03 
 1 81 
 
 4 28 
 4 33 
 4 14 
 
 3 .'59 
 6 58 
 
 8 74 
 10 64 
 
 4 29 
 15 04 
 10 01 
 
 4 40 
 6 78 
 6 45 
 
 9 20 
 9 67 
 
 $6 77 « 
 
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INDEX 
 
INDEX TO BILL. 
 
 A. 
 
 8ECTI0K. 
 
 Annuity 3 
 
 April iBt of each year 9,143,10.43,16,25 
 
 Assessor — 
 
 May call witnesseB if person refuses to list his property 29 
 
 May double the valuation of property - 29 
 
 Must require statement from corporation 19 
 
 Liable to a penalty 19 
 
 Must value property and enter same on list 25 
 
 When to commence and close assessment 30 
 
 Must not adopt a lower standard than cash value 31 
 
 Must leave schedule and notice in case of the absence or sickness of tax payer 32 
 
 Must note time of leaving them on book ^ 32 
 
 Must note on roll if person refused to list or swear 33 
 
 May administer oaths 33 
 
 Must make diligent enquiry , 34 
 
 Must assess property to "unknown" if owner cannot be found 35 
 
 Must designate number of school and road district 36 
 
 Must complete books by second Monday in June 37 
 
 Must verify books 37 
 
 Deputy must verify books 37 
 
 Must collect poll tax 40 
 
 Tees of 41 
 
 May have clerical aid 41 
 
 Manner of assessing banks 48 
 
 Assessor, county, must assess his own district 7 
 
 District assessors, how appointed 6 
 
 Deputies must qualify 6 
 
 Must arrange names in alphabetical order 7 
 
 Must nominate deputies, when 6 
 
 Assignment of mortgage 20 
 
 County Clerk must record 65 
 
 AfQdavit of lister ' 38 
 
 "Actual value" defined 143 
 
 B. 
 
 Banks and Bankers— 
 
 What are , 46 
 
INDEX. 
 
 Banks and Banters— section. 
 
 Manner of assessing , . , 47 
 
 False statement, penalty therefor 47 
 
 Stocks of, liow and when assessed , 48 
 
 Must furnish assessor a statement 48 
 
 Must pay taxes on real property same as individuals , i8 
 
 Must keep a list of stockholders 50 
 
 Must file same with County Clerk , 60 
 
 Assessor must have duplicate copy 60 
 
 List must be verified 50 
 
 May retain dividend to pay tax of stockholder 51 
 
 Tax collector may sell property of, for taxes , 61 
 
 Bants, National- 
 Manner of assessing 49 
 
 Shares of stock of, how treated 49 
 
 Pay taxes on real property same as individuals 49 
 
 Blanks, Secretary of State shall furnish , 8 
 
 Bonds, U. S 47 
 
 Bridge company must file statement of gross earnings 52 
 
 Penalties and delinquencies 58 
 
 Board of Equalization, County — 
 
 Must compare assessment rolls with plats 59 
 
 What constitutes board 68 
 
 Oath of members of 68 
 
 Meeting and duties of board 69 
 
 Board must equalize value of property 70 
 
 Manner of equalizing 70 
 
 Must give notice before increasing value 71 
 
 Where assessment is disproportionate between mortgagor and mortgagee 72 
 
 If board refuse relief, party may have writ of review 72 
 
 Action final except in certain cayes 73 
 
 Board of Equalization, State— 
 
 What constitutes board 74 
 
 Judicial districts shall elect 75 
 
 Term of office four years - 76 
 
 Manner of electing 75 
 
 Governor may appoint, when 75 
 
 Oath of members 76 
 
 Organization of board - 77 
 
 Secretary of board must mate abstractsi 78 
 
 When board shall assemble 79 
 
 Must consider real estate and personal property separately 80 
 
 In adding percentages must not include mortgages 81 
 
 Manner of equalizing personal property., 82 
 
 Manner of equalizing real property 83 
 
 Shall combine results of their work in tables 84 
 
 Report of to County Clerts 84 
 
 Eooms, lights, etc 85 
 
 Quorum of and adjournment 86 
 
 Pay of ofacers, employees and members 85 
 
4. INDEX. 
 
 C. 
 
 SECTIOK, 
 
 Contracts deemed real property, wten 2 
 
 Oounty Board of Equalization (See Board of Equalization, County) — 
 
 May determine where to list property. , 17 
 
 Credits, may deduct Indebtedness from 81 
 
 How assessed 31 
 
 Creditor Hen, when may pay taxes 130 
 
 Coal mines, how assessed 31 
 
 County surveyor must make maps, when 62 
 
 County Clerk, must prepare a list of tax payers 64 
 
 Must record assignmenta of mortgages • 65 
 
 Must give Assessor abstract of unsatisfied instruments 66 
 
 Form of abstract - 66 
 
 Must carry out tax on assessment roll 67 
 
 Must make copy of delinquent roll 107 
 
 Shall note redemption of land sold for taxes US 
 
 Shall draw his warrant in favor of purchaser 117 
 
 Shall note when redemptioner deposits money 118 
 
 Shall make endorsements on maps 7 
 
 Shall provide assessment blanks and books 8 
 
 County Court — 
 
 Must levy taxes at the September term 86 
 
 Must compare Sheriff's return with assessment roll. ... — .....> 124 
 
 Must return delinquent list to Sheriff 126 
 
 Must lay off assessment districts 6 
 
 Manner of doing so and when ti 
 
 May employ clerical aid to Assessor 41 
 
 Appoint deputies, when 6 
 
 County Treasurer- 
 Entries in his books prima facie evidence 106 
 
 Must register receipt of deposit to redeem 116 
 
 D. 
 
 Deed of trust, when deemed land 2 
 
 Debt secured by mortgage 2 
 
 Deductions of indebtedness, when not allowed . . 19 
 
 Districts, school and road 36 
 
 Deputy Assessor, when appointed and how 6 
 
 Qualifications required 6 
 
 Districts, Tax- 
 County Court must lay off 6 
 
 Must be described by metes and bounds 6 
 
 District Attorney- 
 Must prosecute for violation of oath 28 
 
 Delinquent Taxes — 
 
 Become delinquent when 107 
 
 Sheriff must give notice 108 
 
 Property of "Unknown" or "Absent" sold for delinquent taxes 112 
 
INDEX. 5 
 
 SECTION. 
 
 Deed, tax. , 120 
 
 Ditto marks defined — 144 
 
 Directory, and not mandatory '. 145 
 
 Donation land claims, how described 62 
 
 Definitions of terms , 143 
 
 E. 
 
 Electric Light Companies- 
 Must file with Secretary of State statement of gross receipts 52 
 
 Must file it on April 1st 62 
 
 Express Companies — 
 
 What are 64 
 
 On April 1st, 1887, must file statement verified 54 
 
 Gross earnings, how estimated 64 
 
 Shall pay three per centum of gross earnings 64 
 
 Must pay on real property same as individuals 64 
 
 Execution- 
 Warrant to Sheriff, so deemed 109 
 
 Sheriflf shall receive same fees as upon 141 
 
 F. 
 
 FlxtuTea 2 
 
 Firemen, exempt 4 
 
 Ferry companies, when assessed 15 
 
 Fraud in assessment and collection of tax 120 
 
 Feminine gender 143 
 
 G. 
 
 Gas companies, when list property 14 
 
 Mains and pipes personal property 14 
 
 Gender 143 
 
 I. 
 
 Improvement on land 3 
 
 Indebtedness, deductions when not allowed 19 
 
 Insurance companies — 
 
 On April first, 1887, must file statement of gross earninge 63 
 
 Shall pay ten per centum on same 53 
 
 Penalty for failure to report 63 
 
 Penalty for failure to pay taxes 63 
 
 Must pay on real property same as Individuals 63 
 
 Statement must be verified - 63 
 
 Penalties and delinquencies ■ 68 
 
 J. 
 
 June 8th, person moTlng in before 15 
 
INDEX. 
 
 L. 
 
 Listiuff property— section. 
 
 When shall be listed and assessed •• • 9 
 
 Every person required to list 27 
 
 Must verify hia statement ' - 27 
 
 Need include capital stock 27 
 
 Forna of oath of lister. 28 
 
 Manner of listing real property 11 
 
 Manuer of listing personal property 26 
 
 If lister Is sick or abweut Assessor must leave schedule and noticb 32 
 
 Penalty for refusing to swear to list 34 
 
 Person may list property with County Clerk, when 38 
 
 Lister must make an affidavit f 38 
 
 Lot, defined 143 
 
 Lien creditor may pay taxes, when 130 
 
 Leasehold estates, how assessed 31 
 
 Labor, how assessed 31 
 
 Levy of taxes- 
 County levy .... 86 
 
 State levy 86 
 
 Road district levy 86 
 
 School district levy > 86 
 
 Must be entered upon the records of County Court 86 
 
 State— 
 
 "What constitutes Board of levy.. 87 
 
 How Uoard shall proceed 88 
 
 Shall estimate revenue on hand and to accrue 88 
 
 Shall estimate expenses 88 
 
 Secretary of State must notify County Clerks 89 
 
 Must report to the Legislature 89 
 
 M. 
 
 Mortgage deemed real property 2 
 
 Money, credits, etc., defined ^ 143 
 
 Mortgages, transfer of 20 
 
 Void when ._ 20 
 
 On railroads 20 
 
 Payjnents on must be recorded 21 
 
 Must be assessed according to respective interest of mortgagee and mortgagor 21 
 
 Must not be deducted from assessable property 22 
 
 Deemed land 23 
 
 In favor of State 24 
 
 Owner of, allowed until March 1st to record assignments 65 
 
 Money must be applied to its specified object 135 
 
 Penalty for failure to do so 135 
 
 Masculine gender : 143 
 
 Marks, ditto, defined 144 
 
 May 15th to close aspessment 30 
 
 Money how assessed 31 
 
INDEX. 
 
 SECTION. 
 
 Mine, how assessed 31 
 
 Maps and plate- 
 County Courts may procure. 69 
 
 Expenses of, how paid 68 
 
 Owners must make, when 59 
 
 Must pay the expenses of , 59 
 
 Must he recorded in 30 days 63 
 
 Minors may redeem within one year after arriving at majority 114 
 
 Mandatory and not directory I4.5 
 
 N. 
 
 National banks , 3^ 43 
 
 Number, singular and plural I4.3 
 
 Newspaper, must advert! se in I23 
 
 Non-residents, Sheriff must collect delinquent tax , , 128 
 
 o. 
 
 Obligation, when deemed land 2 
 
 October ]st, when railroad companies must pay tax 43 
 
 Oath of lister 27, 28 
 
 Penalty for false ,. 28 
 
 Of Assessor 37 
 
 Defined 143 
 
 Owners not found, property assessed to unknown 35 
 
 OfBcers retura, what it must show 122 
 
 When guilty of a misdemeanor 136 
 
 Occupant or tenant may pay tax 131 
 
 He may retain rent or interest due , 131 
 
 Property subject to taxation,. 1 
 
 Real, defined 2 
 
 Personal, defined , 3 
 
 Exempt from taxation , 5 
 
 When to be listed and taxed 9 
 
 Person defined 143 
 
 Piece or parcel defined 143 
 
 Piece or parcel of real property, defined 143 
 
 Poll taxes 4, 39 
 
 Assessor must collect , 40 
 
 How used 4 
 
 Penalty for false statement relating to deductions of indebtedness 19 
 
 Personal property, where assessed and taxed 10 
 
 Gas and water mains 14 
 
 Street railroad and ferry companies - 15 
 
 Owner of moving from one county to another 16 
 
 Property shall be assessed at its full value in money , 31 
 
 Manner of valuing , 31 
 
 Assessed to "unknown" when owners can't be found 85 
 
8 INDEX. 
 
 Property shall be asseBsed— section, 
 
 Sold for taxes, the sale conveys all the title Il6 
 
 Sold for taxes, the surplus money paid to County Treasurer 121 
 
 Proceedings, when presumed regular. 
 
 120 
 
 Prima facie evidence when • • 120 
 
 Quarry, how assessed. 
 
 R. 
 
 Report, see pages preceding the bill. 
 
 Residence in or out of the State 3 
 
 Real property, manner of listing H 
 
 Where assessed and taxed 10 
 
 Railroad companies shall maintain an ofBce *2 
 
 Shall notify Secretary of State within 20 days 42 
 
 Penalty for failure 42 
 
 Shall pay a per centage on gross earnings 43 
 
 Shall pay assessments for city purposes 43 
 
 Two per centum on gross earnings 43 
 
 To be made on or before October 1st 43 
 
 Charges between terminals 43 
 
 Must file accurate account of gross earnings ■ 43 
 
 Terminals, one in and one out of the State 43 
 
 To include all sums earned whether received or not 43 
 
 Accounts must show gross earnings by months 43 
 
 Must verify statements 43 
 
 Power vested in Governor to examine books .- 43 
 
 Penalty for false statement 43 
 
 Penalty for failure to pay tax. . 43. 44 
 
 Treasurer may levy on goods and chattels of 44 
 
 Must advertise sale 44 
 
 Company may pay tax before sale 44 
 
 Must pay on all lands same as individuals 45 
 
 Road district 36 
 
 Poll tax may be added to property tax 40 
 
 Return of ofiicer, what it must show 122 
 
 Of Sheriff of delinquent list and af&davit 125,126 
 
 Road- 
 Wagon, must file statement of gross earnings 52 
 
 Turnpike, must file statement of gross earnings 62 
 
 Plank, must file statement of qtobs earnings 52 
 
 Penalty for neglect 52 
 
 Must pay on real property same as individuals 52 
 
 Must pay three per centum on gross earnings 62 
 
 Eedemption of land sold for taxes 118 
 
 Eedemptioner must redeem within one year 114 
 
 Minors may redeem within one year after arriving at m^ority 124 
 
 Person desiring to redeem must deposit money with the Treasurer 115 
 
 Traasurer shall record the receipt 116 
 
INDEX. 9 
 
 Redemption of laud sold for taxes— beotios* 
 
 County Clerk shall draw warrant for the deposit 117 
 
 Deposit not made in time Hg 
 
 Repealing section _. i^q 
 
 Ships at home or abroad y 
 
 SteamboatB and other water craft, where listed 13 
 
 Sea goifig vessels pay at same rate as in San Francisco 13 
 
 Shares of stock and securities g 
 
 Need not be listed if taxes are paid by company 27 
 
 Street railroad, where assessed ,, . 15 
 
 Track of 15 
 
 Surveyor must make maps, when 59, (12 
 
 State Board of Equalization- 
 May determine where property maybe listed 17 
 
 See Board of Equalization— State. 
 
 September term, County Court makes levy ^ rg 
 
 State levy— <See levy— State) 87 
 
 Sale of land sold for taxes, manner of 123 
 
 When sale must occur 123 
 
 Must be advertised in newbpaper 123 
 
 Not valid if taxes have been paid 134 
 
 Secretary of ?tfite shall prescribe forms of blanks. 8 
 
 Swear, define 1 us 
 
 Schedules of personal property. Assessor must leave with tax payer 25, 2G 
 
 Eunmeration of property on 2G 
 
 Salaries, in what kind of money must be paid 139 
 
 Section, repealing 146 
 
 Suit to recover land sold for taxes, when commenced 132 
 
 Services, how assessed * 31 
 
 School district , 30 
 
 School tax , 03 
 
 School district levy SO 
 
 Sleeping car company— 
 
 What is 57 
 
 On April 1st, 1H87, must file statement 57 
 
 Must pay three per cent, of gross earnings 57 
 
 Penalty for refusal to report 57 
 
 Penalty for refusing to pay tax i S7 
 
 Must pay on real property same as individuals 57 
 
 Penalties and delinquencies ^-x 
 
 Sheriff, as tax collector — 
 
 Sheriff receives delinquent list and writ, when 107 
 
 Shall pay money to County Treasurer, when 107 
 
 Shall give bond to the County Court , 107 
 
 Shall make settlement 107 
 
 Must give notice of delinquent taxes 108 
 
 His warrant shall be deemed an execution 108 
 
 Sihall levy on personal property, or real property 109, 110 
 
10 TJMDEX. 
 
 Sheriff as tax collector— skction. 
 
 Manner of malting the levy 109 
 
 May levy upon mortgage and property of all ItinclB 110 
 
 When he' shall execute tax deed 120 
 
 Must return amounts not collected by firRt Monday in April 124, 125 
 
 Must collect all taxee on dellncjuent list 12fi 
 
 Amount placed to credit of 127 
 
 In case he fails to make settlement 129 
 
 When liable for false or fraudulent return 133 
 
 Must receipt for all taxes ', 140 
 
 Fees allowed for collection 141 
 
 T. 
 
 Tables, see Appendix to Report. 
 
 Trees on laud .' 
 
 "Tract or lot" defined 14:* 
 
 Treasurer of State may levy on goods and chattels of railroad companieK 44 
 
 Treasurer of county, the tax collector '. 90 
 
 Must give bond to County Court 90 
 
 Must transmit the State tax, when 104 
 
 Penalty l"or neglect to pay State tax 105 
 
 Tax collector- 
 May sell property of banks for- taxes .3) 
 
 Shall give purchaser certificate of ea-Ie ",1 
 
 Must give notice that taxes are due 91 
 
 When deemed guilty of misdemeanor 93 
 
 Must give No. of receipt in margin of roll 93 
 
 May be fined $500 »3 
 
 Or imprisoned .■" 93 
 
 Must not buy county warrants at less than face 94 
 
 Shall write on back of warrant dute of receipt 95 
 
 Shall receipt in a certain form - 96 
 
 Shall make settlemen-t with County Conrt 97 
 
 May collect tax from person owing tax payer , 98 
 
 May distrain and sell property 99 
 
 Collector must give notice of sale lOO 
 
 When shall be «old... lOO 
 
 If property can't be sold for want of bidders 101 
 
 Surplus shall be paid to owner 10-> 
 
 Must assess property which has lieen ouiitteil lO^i 
 
 Must return delinquent tax roll 107 
 
 Taxes must be paid in gold and silver coin.. 92 
 
 Boad tax may be paid in work 92 
 
 When delinquent 107 
 
 Maybe collected on order of the County Court Ill 
 
 Deed of laud sold for taxes 120 
 
 When grantor may pay taxes IITT 
 
 Shall c.tnstitnte a firsflien 142 
 
 Treasury, county — 
 
 Money must be paid in 2s 
 
 Sheriff shall pay money in lOT 
 
INDEX. 11 
 
 Telegraph compauies, what is 55 
 
 Must file statement April Ist, 1887 55 
 
 ; Must pay $1 for each mile of wire 55 
 
 Penalty for refusing to report 55 
 
 . " Penalty for refusing to pay tax 55 
 
 Must pay on real property same as individtials 55 
 
 Tax payer may demand certificate 138 
 
 Telephone company, by April 1st, 1887, file statement 56 
 
 Must pay three per ceut . on gross earnings 5(1 
 
 f Penalty for refusing to report 50 
 
 ' Penalty for refusing to pay tax 56 
 
 Must pay_on real property same as individuals , 56 
 
 Penalties and delinquencies 58 
 
 Title of lands sold for delinquent taxes 119 
 
 k When lu fee simple 120 
 
 Tenant, when he may pay tax 131 
 
 '" May retain rent for taxes due 131 
 
 Terms, definition of 143 
 
 t r 
 
 Unknown owner — 
 
 Property sold for delinquent taxes 112 
 
 Y 
 
 Value, "full ami true" i*-^ 
 
 Valufe, "actual" l*'^ 
 
 t 
 
 w. 
 
 Water companies, where list property 14 
 
 ! Mains and pipes ^"^ 
 
 Writ of review— 
 
 If mortgagee and niortpsgor be assessed disproportionately party injured may have . . 72 
 
REPORT 
 
 l^:ff OCT ^ 
 
 Board of Commissioners 
 
 Appointed Under the Provisions of Chapter 90, 
 
 Laws of 1905, for the Purpose of Examining 
 
 AND Reporting on Matters op 
 
 ASSESSMENT AND TAXATION, ETC. 
 
 FREDERICK W. MULKEY, Chaikman 
 
 WM. J. LACHNER, Commissioner 
 
 B. B. SEABROOK, CoMMISSIONEE 
 
 Clyde B. Aitohison, Clerk 
 
 8AI.EH, OBEOON \ 
 
 J. R. WHITNEY, STATE PRINTER 
 ( 1906 
 
REPORT. 
 
 To His Excellency, George E. Chamberlain, Governor of Oregon: 
 
 Sir: Pursuant to the provisions of Chapter 90 of the General 
 Laws of Oregon, 1905, the Governor, Secretary of State, and State 
 Treasurer appointed a ' commission, consisting of William J. Lach- 
 ner of Baker^ City, Frederick W. Mulkey of Portland, and B. B. 
 Seabrook of Marshfield, for the purpose of examining and reporting 
 upon the matters of assessment and taxation of property in this 
 State, the collection of revenues and taxes, and the framing of laws 
 upon that subject, to be submitted by you to the Legislative Assem- 
 bly of this State at its next regular session. 
 
 The act provides that it shall be the duty of the said Board of 
 Commissioners to examine the whole subject of assessment, taxation, 
 and collection of taxes and revenues, and to make a tax code for 
 the State of Oregon, such code to include a complete system for a 
 just and equitable assessment and taxation of all forms of property, 
 both tangible and intangible, and the collection of taxes and public 
 dues and revenues, and to be prepared in the form of a bill or bills, 
 properly indexed, for presentation to the legislature. The board 
 was also instructed to properly prepare and report a bill or bills 
 providing for any constitutional amendments which may be neces- 
 sary to inaugurate the system of taxation recommended by the Com- 
 mission. 
 
 As required by the act, the Commissioners met and qualified at 
 the State Capitol on June 12, 1905, and organized by electing. Fred- 
 erick W. Mulkey chairman, and Clyde B. Aitchison of Portland, 
 Oregon, as clerk of the Commission. 
 
 THE SCOPE OP INVESTIGATIONS. 
 
 Immediately after organization, steps were taken to collect such 
 statistical inatter ahd reports of other commissions, and statutes 
 of other States of the Union, as might pertinently bear upon the 
 subjects committed to the Commission for examination, and the 
 
4 REPORT OF TAX COMMISSION. 
 
 collated material is submitted with this report. This has necessi- 
 tated a great amount of correspondence, both with officers of this 
 State and other States. 
 
 From the summaries of assessment rolls filed by the county 
 clerks with the Secretary of State, a computation was made of the 
 percentage of whole value in the State borne by the several classes 
 of property found upon the assessment roll for the years from 1900 
 to 1905. As it is a notorious fact that assessments of property gen- 
 erally have been made in all of the counties of the State at ratios 
 far below the actual cash value, an attempt was made to ascertain 
 from the county officers the proportion which assessed value bore 
 to actual value in each county during the same years. From this 
 estimate a calculation was made from the assessments, estimating 
 the average full cash value of all property in the various counties for 
 the years 1903 to 1905, inclusive. 
 
 Requisition was made upon the county clerks for certified copies 
 of the annual statements as to rolling stock required to be filed by 
 each railway company in the State. From the statements certified 
 a summary was made, showing the rolling stock of each railway 
 company making a report for the years 1900 to 1905, inclusive. 
 
 Each assessor in the State was required to make a certificate as 
 to the assessments made upon properties of all public service cor- 
 porations in his county for the years 1900 to 1905, inclusive. Often 
 the statements were obtained with much difficulty, and needed to 
 be checked with care to insure their accuracy. Upon being tabu- 
 lated, as far as was possible they were submitted to the public 
 service corporations affected, with a request that the amounts be 
 compared with the companies' tax receipts, and that discrepancies 
 be noted. 
 
 The Secretary of State, at the request of the Commission, fur- 
 nished it with a list of corporations reporting annually to him which 
 seemed to be engaged in carrying on any of the businesses com- 
 monly grouped under the head of ' ' public service. ' ' Blank reports 
 and requisitions were prepared by the Commission and served upon 
 each railway (except logging roads) , express, fast freight, and car- 
 loaning, telegraph, telephone, street railway, and certain of the 
 larger electric light and power companies of the State. Requisi- 
 tions for the reports were generally complied with ; all the principal 
 railway companies of the State have made a report in some form or 
 
REPORT OF TAX COMMISSION. O 
 
 other of greater or less elaborateness, as far as their books permitted 
 the report to be made in detail. Each express and telegraph com- 
 pany, sleeping car company., and the only car-loaning company in 
 the State which could be located, has made a report. For purposes 
 of comparison and convenience these reports were tabulated, and 
 the results will appear later herein. 
 
 Based upon data contained in these reports an attempt was made 
 to compute the value of the railway operating property within the 
 State of Oregon, following the rules laid down by the Supreme 
 Court of this State and the Census Bureau of the United States. 
 
 Every officer whose duties in any way pertained to the assess- 
 ment, levying, or collection of taxes, or public dues or revenues in 
 this State was invited to submit his suggestions as to the workings 
 of the present system of laws or changes advisable. Numerous re- 
 plies were received, and in each instance the suggestions were given 
 careful attention. 
 
 The Commission, by invitation of the president of the State Asso- 
 ciation of County Assessors, met with that body for conference, and 
 submitted a list of queries to the assessors for discussion and recom- 
 mendation by them. The conference continued for two days and 
 was of much assistance to the Commissioners. Many audiences have 
 been given to citizens of the State and taxpayers, both corporate and 
 individual. 
 
 ' The work of the Commission has seemed to divide itself into four 
 heads : First, a consideration of the constitutional provisions relat- 
 ing to taxation, public dues and revenues ; second, the property siib- 
 jeet to assessment for taxation ; third, the manner of assessing prop- 
 erty for taxation, and of collecting taxes levied thereon; fourth, 
 specific taxes upon persons or property. 
 
 CONSTITUTIONAL PROVISIONS. 
 
 Taxation of persons and property in the State of Oregon is lim- 
 ited by two constitutional provisions, as follows : 
 
 Article I, Section 32. "No tax or duty shall be impo-sed without 
 the consent of the people or their representatives in the legislative 
 assembly ; and all taxation shall be equal and uniform. ' ' 
 
 Article IX, Section 1. "The legislative assembly shall provide 
 by law for uniform and equal rate of assessment and taxation ; and 
 shall prescribe such regulations as shall secure a just valuation for 
 
G REPORT OF TAX COMMISSION. 
 
 taxation of all property, both real and personal, excepting such only 
 for municipal, educational, literary, scientific, religious or charitable 
 purposes, as may be specially exempted by law." It may be noted 
 that constitutional provisions in the rigid language of those quoted 
 seem to absolutely commit the State to the unvarying policy of gen- 
 eral property taxation. 
 
 As this is the first time we have used the term ' ' general property 
 tax, ' ' and inasmuch as we continually use the term throughout the 
 report in connection with such terms as a " real estate tax, " a " per- 
 sonal property tax, " an "ad valorem tax, ' ' and a ' ' specific tax, ' ' it 
 seems necessary to define each of these terms and set out points of 
 similarity and difference. The definitions we give to these terms 
 are by no means scientific, and it might be said do not conform to 
 the terminology in which they are employed by writers on taxation. 
 In fact, the subject is discussed here and the explanations given to 
 clearly set out the senses in which these terms are employed in this 
 report. 
 
 By the term general property tax we mean a tax on all the 
 property of taxpayers, with certain specified exemptions, for both 
 state and local purposes, no regard being given to the value arismg- 
 from the particular use to which the property is put or the way in 
 which it is organized for industrial ends, the tax laid being an ap- 
 portioned and not a percentage tax. Being an apportioned tax, the 
 total amount of revenue to be raised by the State is first ascertained 
 and then apportioned to the various subdivisions according to the 
 assessed value of each. The same thing occurs in each subdivision. 
 This process gives the state and local rates, the final rate of taxation 
 being the sum. The total rate is then levied upon the assessed value 
 of all property, real and personal, the State's portion being trans- 
 mitted to the treasury of the State. If the tax was a percentage 
 one it would be levied on the taxpayer by means of a fixed rate or 
 percentage of all property. 
 
 The property tax, as we use the term, differs from the general 
 property tax in that it is not laid for all purposes, state and local. 
 It embraces both real and personal property, and may be resorted to 
 for either state or local purposes. 
 
 The real estate tax and the personal property tax differ from 
 the general property tax and the property tax in that the class of 
 property taxed is limited either to real estate or personal property,. 
 
REPORT OF TAX COMMISSION. 7 
 
 as the case may be. It is similar to the general property tax, and 
 different from the property tax if used as a tax basis for both state 
 and local purposes. Again, it is different from the general property 
 tax and similar to the property tax if used only for state or local 
 purposes. 
 
 An ad valorem tax as here considered is applied to particular 
 property ; the valuation thus obtained may or may not be subject to 
 taxation for all purposes. It values the property according to the 
 use to which it is put and the way in which it is organized for serv- 
 ing industrial ends. It may be apportioned if used for state and 
 local purposes the same as the general property tax, but the ap- 
 praisement of physical property and the deduction of such ap- 
 praised value from the aggregate value furnishes a marginal value 
 which can serve as a better basis for partial state taxation, thus 
 avoiding the difficulties of assessment under the general property 
 tax. 
 
 By the specific tax we mean a tax that is laid according to a fixed 
 standard. No valuation is necessary in the same sense that it is 
 necessary in the case of a property or general property tax. There 
 is no apportionment to obtain the rate, for it is arbitrarily fixed. 
 
 Modern tax reforms have been along the line of a departure from 
 the general property tax. The property tax remains either for state 
 or local purposes, generally for local purposes, and other systems 
 of taxation introduced to obtain revenue for the taxing district left 
 unprovided for by the discarding of the general property tax. In 
 the sense used here, then, the substitution of the property tax for 
 local or state purposes would mean a separation of state from local 
 revenue. If the property tax be used for local purposes assessed 
 values would be uniform, because the assessing district and the 
 taxing district are coextensive. The district would be local with 
 provisions for local assessment. If the tax be for state purposes the 
 assessing district and the taxing district would be the state at large 
 with a system of state assessment. 
 
 When the property tax is used for local purposes the specific 
 tax system may be resorted to, and usually is, in order that the 
 state revenue left unprovided for may be obtained. This is not 
 necessary, however, and should only be used in part. When such a 
 system is in use it is often said that the State derives its revenue 
 from indirect taxation. The specific tax in the nature of a privilege 
 
8 RB;PPRT OF TAX COMMISSION. 
 
 tax should never be discarded. It reache.s a taxable capacity that 
 can hardly be reached under the theories of a property tax. It is 
 the compensation given the State for special rights conferred. These 
 privilege taxes are the corporation organization tax, the annual 
 license tax, a tax on inheritances, a liquor license tax, a tax upon the 
 right to do business, etc. Revenue thus derived more properly be- 
 longs to the State. 
 
 This tax probably can never be .the sole source for state revenue, 
 because the privilege tax nowhere raises sufficient money for state 
 purposes. A specific tax other than the privilege tax endeavors to 
 accomplish what the ad valorem system can better obtain, in that 
 the ad valorem system retains the elasticity of the property tax and 
 is a better index to taxable capacity. 
 
 Reverting again to the discussion of our constitutional limita- 
 tions : Similar provisions are found in the constitutions of many 
 States. Those in Indiana, for instance, are almost literally, identical 
 with the provisions of the Oregon constitution quoted. 
 
 The constitutional provisions of this State have been found in 
 the past to be unnecessarily rigid. Apparently hy tacit consent they 
 have been waived in certain instances. For instance, for many years 
 exemptions have been allowed, not permitted by the constitution, 
 of one class of property or another, such as exemptions to house- 
 holders, and of the personal property of persons, who, by reason of 
 infirmity, age, or poverty, may in the opinion of the assessor be un- 
 able to contribute toward the public charges. By custom, perhaps 
 by necessity, several classes of property have been omitted from 
 assessment for taxation, although the plain constitutional mandate 
 is that the legislative assembly shall prescribe for a just valuation 
 for taxation of all property. 
 
 Of recent years there has been a growing tendency in this State, 
 in common with many other States of the Union, to divorc^ one 
 class of property from another for the purpose of raising rei aue 
 for state purposes as distinguished from local. In this State '.his 
 has been accomplished by franchise or privilege taxes upon .or- 
 porations, fees of State officers, and taxes upon inheritances, and 
 the operation of the principle has been but recently extended by 
 the people in the enactment of initiative laws, levying licenses upon 
 the gross receipts of certain public service corporations. 
 
 However, this principle has been extended almost as far as now 
 
REPORT OF TAX COMMISSION. 9 
 
 Beenis possible, inasmuch as under our present constitutional pro- 
 visions such taxes, ordinarily designated as specific taxes, must be 
 entirely supplemental to the general property tax contemplated by 
 the cortstitution. Unless our constitutional jjrovisions be made more 
 ■elastic it is difficult to see how this principle can be further ex- 
 tended. There remains a po.'^ibility that the specific tax provided 
 for Ijy law may be sufficient to defray the entire expenses of the 
 State. This we doubt. In that event the property tax would be 
 needed only for county and municipal purposes. Your Commission 
 has drafted the following amendments to the constitutional pro- 
 visions quoted, which it believes are sufficiently elastic to permit 
 the selection of the classes of taxable property by the legislature, 
 the assigiiment of one class of property for either the application 
 of the property tax or the specific tax beyond the privilege tax, and 
 yet will maintain the present requirements of uniformity and 
 equality within each class itself. The beneficial results of such con- 
 stitutional enactments would be that the State could utilize either 
 the general property tax or the property tax where such methods 
 of taxation seem desirable, and specific taxation where such a 
 method would seem "desirable, under classification, and each system 
 of taxation would be coordinate to the other. The Commission 
 therefore recommends the adoption of the following amendments to 
 the constitution, and submits joint resolutions proposing same (new 
 matter being italicized) , viz : 
 
 Article I, Section 32. "No tax or duty shall be imposed without 
 the consent of the people or their representatives in the legislative 
 a?senibly; and all taxation shall be equal and uniform upon the 
 same class of subjects wiihin the territorial limits of the authority 
 levying the taxes." 
 
 Article IX, Section 1. "Taxes shall he levied upon such prop- 
 erty as shall be prescribed by law. The legislative assembly shall 
 provide by law for uniform and equal rate of assessment and taxa- 
 tion upon the several classes of subjects of taxation within the terri- 
 torial limits of the authority levyina llie taxes: and shall prescribe 
 such regulations as shall secure a .just valuation for taxation of all 
 property taxed, except property specifically taxed." 
 
 The amendments recommended are based partly upon a considera- 
 tion of somewhat similar provisions in the States of Michigan, Jlin- 
 uesota, and Colorado. The constitutional changes suggested by the 
 Commission are calculated to extend further than a mere giving to 
 the lawmaking power a choice in the methods of taxation, for they 
 
10 REPORT OF TAX COMMISSrON. 
 
 place in the hands of the lawmaking power a discretion as to ex- 
 emption, and this is highly necessary in order to avoid the probleri:-) 
 of double taxation, thereby better conforming to the tax-payinc;- 
 fiapaeity of corporations and individuals. 
 
 THE SUBJECTS OF PROPERTY TAXATION. 
 
 Although it is provided by law that ' ' all taxes for the support of 
 the government of this State shall be assessed on property in equal 
 and ratable proportions, and all property, real and personal, within 
 this State, not expressly exempted therefrom, shall be subject to 
 taxation in the manner provided by law" (B. & C, section 3037), 
 we find these two general principles have been in effect repudiated 
 both by later legislation and by the practice of the taxing authori- 
 ties. Not only are taxes for the support of the government of the 
 State very largely derived from sources other than assessments upon 
 property, but other classes of property than those specified in the 
 constitution are exempted from taxation by statute, and much prop- 
 erty not exempted by statute is invariably omitted from taxation. 
 
 The sources of revenue for the support of the government of this 
 State may be named as follows : From apportionment of specific 
 amounts which are raised by the several counties by direct property 
 taxation; from taxes on insurance premiums and fees for insur- 
 ance licenses; from sales of the reports of the Supreme Court and 
 statutes of the State ; from corporation fees and licenses ; from fees 
 of the Supreme Court; from convict labor; for board of prisoners 
 and for care of the insane ; from taxes upon inheritances ; from in- 
 terest on certain funds of the State, and from fines and forfeitures 
 for violations of specific statutes. The amount apportioned by the 
 State to the various counties to be raised by property tax in the 
 year 1905 was $600,000; the entire amount of estimated expenses 
 for the State during the same period was $877,293.15. Of the esti- 
 mated revenue of the State for the year but 68.39 per cent was ap- 
 portioned to be raised by dire* property taxes, and 20.51 per cent 
 was estimated as the receipts from miscellaneous sources such as 
 specified above. 
 
 THE GROWTH AND PURPOSE OP INDIRECT T.VXATION. 
 
 We have now arrived at a point when it becomes necessary to ex- 
 plain the historical growth and purpose of indirect taxation in the 
 various States of the United States. Indirect taxation is invariably 
 
REFORT OF TAX COMMISSION. 11 
 
 represented by the specific tax, either entirely raising the revenue 
 for the purpose of state taxation or supplementing the revenues 
 derived from the general property tax, with the object in view of 
 decreasing the burden of the tax on property and reaching the tax- 
 able capacity of those who seem to be escaping their just burden of 
 taxation under the general property tax. There has been, however, 
 another resort to avoid the inequalities of tax distribution under the^ 
 general property tax, and that is the raising of state revenues by a 
 tax upon personal property and the raising of local revenues by a 
 tax upon real property. The alleged advantage of this cooperation 
 is that the assessment and collection of taxes upon personal prop- 
 erty can be better administered by state officials than by local offi- 
 cials, inasmuch as they are generally better conversant with the 
 problems of taxation and removed from the local influences that are 
 brought to bear upon county assessors. 
 
 The origin of the general property tax was at a time when the 
 valuation of personal property was a small item of wealth and the 
 great bulk of value was represented by real estate. The assessment 
 of real estate for the purpose of obtaining its valuation, and the 
 estimating and the apportioning of the revenues of the State for the 
 purpose of obtaining a rate of taxation, were, when the system was 
 inaugurated, well calculated to reach the taxable capacity as repre- 
 sented by the individuals or corporations that should justly bear 
 the burdens of taxation; but the advent of the more complicated 
 corporation idea, and the large aggregation of wealth represented 
 by the stock and bonds of such corporations, eventually iiicreased 
 the valuation and importance of personal property, and changed the 
 bulk of wealth from real estate holdings or visible personal prop- 
 erty to the intangible sorts of personal property, such as stock and 
 bonds and securities of this nature. The result was inevitable that 
 as time went on and States became more populous, and the func- 
 tions of government extended from the mere administration of gov- 
 ernmental affairs to the assuming of intricate and expensive police 
 regulations and educational systems, entailing a greater expenditure- 
 of money, the general property tax gradually became an unjust tax, 
 inasmuch as it no longer fairly represented the taxable capacity, 
 and the rate increased enormously, while a large amount of prop- 
 erty represented by the intangible escaped its just proportion of 
 taxation. The first evil was in the administration or the workings 
 
12 REPORT OF TAX COMMISSION. 
 
 of the general property tax itself. Being a tax dependent in its 
 .ass:essable feature upon local elective officers, there became a strong 
 tendency for one assessor to surpass the other in departing from 
 actual cash value and keeping the valuation below the valuation of 
 neighboring counties, so that the apportioned tax for state pur- 
 poses would fall upon a small valuation, and thereby the localities 
 being able to pay a smaller amount than their neighboring counties 
 gained an advantage and were still protected as far as local taxa- 
 tion was concerned by raising the rate of taxation for local purposes. 
 This necessitated a resort to an equalization of the property of the 
 State to readjust the burden of taxation for state purposes; but 
 the workings of a state board of equalization have not been satis- 
 factory, and it is not necessary in this State to point out the defects 
 and shortcomings of a state board of equalization, as they are too 
 well remembered. 
 
 During the early history of the general property tax the railroad 
 problem was of slight or no importance, as railroads were very few ; 
 but as these railroads became more numerous and extended from 
 one county into another the officials of railroads had an opportunity 
 of dealing with numerous assessors, and were able to obtain, with 
 reference to the various counties, numerous and disproportionate 
 valuations, and were able to impress upon county assessors unskilled 
 in the matters of taxation that bonded indebtedness should be de- 
 ducted from assessable valuations, etc. These vast corporations 
 were able to avoid their just burdens of taxation, and it was at this 
 point that the direct attack upon the now broken down general prop- 
 erty tax was made ; the attack took the line of specific taxation. 
 
 This was due to the fact that the constitutional provisions of the 
 States were calculated to establish the general property tax system 
 to the exclusion of other and better systems of ad valorem taxation. 
 These constitutional provisions called for an equality and uniform- 
 ity of taxation upon property, and that all property should be 
 taxed. Inasmuch as the specific tax was not a property tax, and is 
 deemed by supplementing the general property tax to justly dis- 
 tribute the bui-dens of taxation, it was decided by the courts that 
 the rules of equality and uniformity did not apply to specific taxa- 
 tion (except as to an equality and uniformity as to class). Inas- 
 much as the difficulties of an undervaluation did not exist as to tax- 
 .ation for local purposes, the specific tax quite generally was laid 
 
KEFORT OF TAX COMMISSION. 
 
 la- 
 
 f or the purpose of defraying the additional state expenditures. This ■ 
 has been the history not only of the States generally, but of our own 
 State. At this point the general property tax and the specific tax 
 stood side by side— not being coordinate, however, because the gen- 
 eral property tax was still contributing to the state revenues to the 
 extent of its capacity so to do — but the specific tax was supplement- 
 ing the state revenues, and thereby in a slight measure reducing the- 
 revenue to be derived by the general property tax. Inasmuch, how- 
 ever, as state expenses were continually growing in amount, the leg- 
 islatures of the State were forced to add one specific tax after an- 
 other. This was due to the fact that a specific tax lacks elasticity. 
 Its rate must be fixed and it raises an ascertained revenue from year 
 to year, except when based upon gross receipts, then it would fluctu- 
 ate proportionately as the receipts upon which it was laid fluctuated, 
 and there could not be obtained an additional revenue, because the- 
 legislature alone has power to increase the rate. Oue year it might 
 with reasonable accuracy reach the taxable capacity of the corpora- 
 tion paying the tax and adjust it to the demands for revenue, and 
 the next year it would be wholly disproportionate, owing to the fact 
 that the demands for state revenues had largely increased without 
 any increase upon the part of the contribution of the taxpayer. The 
 legislature was forced, therefore, to lay a specific tax upon corpora- 
 tions, upon their right to be a corporation if organized within the 
 State, or upon their right to do business within the State if a foreign 
 corporation, or upon their right to do a particular class of business 
 within this State. After that followed an additional tax upon such 
 corporations if they had conferred upon them the right of eminent 
 domain. This latter stage of legislation has not yet been arrived at 
 in the State of Oregon. 
 
 Later a period of constitutional change was inaugurated through- 
 out the States. Certain corporations were selected to pay a specific 
 tax in lieu of all other taxes, and the tax derived by this system was 
 variously distributed, but generally paid into the treasury of the 
 State. "With reference to railroads this was found to work badly 
 without the introduction of a classification with reference to gross 
 receipts, levying different rates upon the different classes. This 
 classification seems to have been based upon the theory that gross 
 receipts bore no true relation to the ability to pay taxes, and the- 
 last tendency of legislation with reference to this subject has been^ 
 
14 REPORT OF TAX COMMISSION. 
 
 to depart from speeifie taxation and return to ad valorem taxation, 
 but not the general property tax. 
 
 The advantages of the indirect mode of raising the state's reve- 
 nues may be summarized as ease of administration and avoiding th'j 
 inequalities of local valuation as between individuals or countie-.. 
 Its disadvantages are the inelasticity of the system, having a tend- 
 ency to create either a surplus or deficit in said revenues, and the 
 fact that the taxes for state purposes not being directly paid by the 
 general taxpayer are perhaps more recklessly expended by the legis- 
 lature. . 
 
 Considering both the tendency of all modern legislation and the 
 history of public revenues in this State, Oregon has outgrown its 
 present constitutional limitations and the general property tax 
 predicated thereon. Its constitutional limitations and the statutory 
 basis of its taxing system are a generation behind the times. Its 
 practice is in advance of the constitution and statutes. The spirit, 
 if not the letter of the constitution, has been avoided by the consent 
 of all concerned, and the fundamental statutory doctrine that all 
 taxes for the support of the government of this State shall be 
 assessed upon property has been nullified (and rightly so) by years 
 of legislation tO the contrary. It now remains for the people in 
 their fundamental limitations upon their legislature or themselves, 
 to broaden the law-enacting power. 
 
 The inquiries of the Commission have been directed in this par- 
 ticular : First, as to whether all property in this State is now sub- 
 ject to taxation, in the absence of express exemption therefrom; 
 and, Second, whether all taxes are assessed on property equally and 
 ratably. 
 
 In this connection it must always be borne in mind that in sub- 
 mitting the recommendations for amendments of our present stat- 
 utes relating to taxation this Commission must proceed under the 
 general property law, and the bills presented by it must conform 
 to the constitutional limitations as they now exist. 
 
 PROPERTY, OMITTED PROM ASSESSMENT. 
 
 The investigations of this Commission have led it to believe that 
 under the present method of assessment a large amount of property 
 escapes assessment for taxation. It has been the uniform history 
 of the general property tax that tangible property, that which is 
 
REPORT OF TAX COMMISSION. 15 
 
 'most easily found and ascertained by the assessor, that which can 
 not be removed or secreted, and particularly real estate, and which 
 has an actual visible existence, bears the brunt of taxation. For 
 instance, in the State of Oregon, in the year 1905, real property, 
 meaning thereby lands, tillable or nontillable, town and city lots, 
 improvements on lands and lots and on claimed lands, bore 74.8488 
 per cent of the total property taxes in the State ; railroad bed bore 
 3.5236' per cent; street-railway bed, .5712 per cent; rolling stock, 
 .6620 per cent ; steamboats were assessed at about one half the value 
 of the entire railroad and street railway property in the State. 
 
 The reports of the twelfth census, based upon the status of prop- 
 erty June 1, 1900, found the value of farm lands and improve- 
 ments, except buildings, in this State to be $113,137,820; value of 
 farm buildings, $19,199,694; value of implements and machinery, 
 $6,506,725 ; value of live stock, $33,917,048 ; total value of farming 
 property, real and personal, $172,761,287. 
 
 This has been compared with the assessment rolls for 1900. The 
 Census Bureau found 635,849 acres more of improved lands than 
 was returned on the assessment rolls as tillable lands, and the assess- 
 ment rolls found 5,627,523.76 acres more nontillable lands than was 
 reported by the Census Bureau as unimproved farm lands. This 
 comparison is based solely upon improved and tillable lands. A 
 shortage in the assessment exists as to 635,849 acres which were 
 omitted by the local assessors, or more probably in their judgment 
 returned under the head of nontillable. It appears from the 1900 
 assessment rolls that the value of tillable lands was $24,258,795.50 ; 
 of improvements on lands, $6,863,270 ; of farming implements, 
 wagons, and carriages, $1,832,515; of live stock, including horses 
 and mules, cattle, sheep, goats and swine, $10,041,718 ; total, $42,- 
 996,298.50. 
 
 It appears from the table compiled by this Commission that the 
 assessors in the year 1900 attempted to assess property generally 
 at an average of 36.31 per cent of true cash value. In other words, 
 they placed a value upon tillable lands, improvements thereon, farm- 
 ing implements, etc., and live stock, of $118,243,300. This was 68.54 
 per cent, of the value of improved farms, buildings thereon, imple- 
 ments and machinery, and live stock, as reported by the Census Bu- 
 reau. The percentage would be increased if it were possible to 
 ■separate and add to the summary of the 1900 assessment rolls the 
 
16 REPORT OF TAX COMMISSION. 
 
 valuation placed upon the 635,849 acres of lands which the Census; 
 Bureau considered as improved, and which were not so treated by 
 the assessors, plus improvements thereon. 
 
 The average assessment as stated was supposed to be 36.31 per- 
 cent of cash value. The assessed valuation of tillable lands was 
 21.44 per cent of the value of improved lands returned by the Cen- 
 sus Bureau; assessed value of improvements on lands was 35.75 
 per cent (practically full value) of the value of farm buildings 
 so returned by the Census Bureau; the assessed value of farming- 
 implements, wagons, and carriages was 28.16 per cent of the value 
 of farm implements and machinery returned by the Censos Bureau ; 
 the assessed value of live stock was 29,79 per cent of the assessed 
 value of live stock returned by the Census Bureau. It must be 
 borne in mind that the Census Bureau has added 635,849 acres, or- 
 about one fourth of the total amount assessed in the year, as tillable 
 lands, and proper corrections to the estimate of the assessors would 
 increase the valuation in effect placed by them upon tillable lands 
 by about $18,000,000. If this can be assumed, and it appears rea- 
 sonable that it may safely be assumed, property actually worth 
 $172,761,287 was attempted to be valued by the assessors on the 
 basis of being worth about $136,000,000 in cash. This is a closer- 
 approximation to true value than found in the case of any other 
 class of property we have been able to compare. No means of com- 
 parison of actual and assessed valuations of city properties gener- 
 ally has been found by the Commission, but examination of many 
 properties supports the estimate found in Kurd's "Principles of 
 City Land Values" that the annual taxes on improved city prop- 
 erty average from 1^ to 1^/^ per cent of full value. 
 
 Although it is supposed that the banks of the City of Portland 
 alone contain $45,000,000 on deposit, but $8,762,051 of money and 
 $3,877,453 of notes and accounts were found in the entire State. 
 The exemptions of personal property allowed by statute were about 
 equal to the entire value of the cattle, sheep and goat industry of 
 the State. Under our present system of assessment of property, 
 until the year 1905 no attempt whatever has been made to include- 
 what may be called the intangible element of value in property de- 
 voted to public uses and enjoying special privileges and franchises 
 for such purposes. 
 
 In the year 1905 an attempt was made in Multnomah County tO' 
 assess an arbitrary amount on account of "franchises" of corpora- 
 
REPORT OF TAX COMMISSION. 17 
 
 tions and individuals holding property devoted to railway, street 
 railway, gas, electric light, telegraph and telephone purposes. It 
 is understood that in certain instances the collection of the tax will 
 be resisted in the courts upon the broad ground that the statutes of 
 the State do not now provide for the assessment for taxation of in- 
 tangible property as distinct from tangible. If the provisions of 
 the constitution are self-executing the assessments mentioned are 
 undoubtedly legal. But the assessment of intangible property in 
 the State of Oregon has not been and is not now the rule. Attempts 
 to assess such property have been very rare and confined to a few 
 isolated assessments. To deny the existence of such intangible 
 property, or to contend that it is of no value, is, in the words of Mr. 
 Justice Brewer, to insult the common intelligence of every man. 
 
 Your Commission has, therefore, in the bill submitted herewith 
 attempted to correct the above specified shortcomings of our sys- 
 tem by providing that ' ' all real property .within this State, and all 
 personal property situated or owned within this State, except such 
 as may be specifically exempted by law, shall be subject to assess- 
 ment and taxation in equal and ratable proportions," and by pro- 
 viding that "all franchises and privileges granted by or pursuant 
 to any law of this State, or municipal ordinance or resolution, owned 
 or used by any person or corporation, other than the right to be a 
 corporation," shall be included in the term "real estate" as used 
 in the statutes as to assessment. 
 
 If the present constitutional provision is self -executing the legis- 
 lative enactment of a direction for the assessment of franchises 
 has the beneficial effect of sharply calling the attention of the vari- 
 ous assessors to the fact that such intangible properties must be 
 listed ; and if the constitutional provision be not self -executing, then 
 the enactments of the amendments suggested will place upon our 
 assessment rolls a large amount of property which is now unjustly 
 escaping the burdens of taxation. If the amendment to the consti- 
 tution shall be adopted, prescribing that the legislature shall desig- 
 nate the classes of property to be subject to taxation, then the pro- 
 vision for construing such franchises and privileges as real estate 
 will amount to a legislative determination that such properties shall 
 be taxed. We have also provided that the earning power of all 
 assessable property shall be considered as an element in the estimate 
 of its valuation. 
 2 
 
18 REPORT OF TAX COMMISSION. 
 
 Later in this report will be discussed the creation of a state 
 board of tax commissioners. The powers suggested to be conferred 
 upon such board are broad enough to include the requirenient of 
 information from public service corporations suifieient to enable 
 either said board or the local assessors (as the case may be) to make 
 an intelligent and just valuation of the intangible property of all 
 such persons or corporations. 
 
 From the reports made by the several railroad companies of the 
 State and counties this Commission has undertaken to make an 
 appraisal of the value of the railway operating property of the sev- 
 eral railroad companies entering and in Oregon, within this State. 
 The rules followed were generally those of the Supreme Court of 
 Oregon as laid down in the case of Oregon & California Railroad 
 Company v. Jackson County, 38 Or. 589, and those adopted by the 
 Census Bureau of the United States in its computation of the valu- 
 ation of railroad operating property in 1904. A discussion 
 of these rules and principles will be found later in this report. 
 The valuation of such properties in the State of Oregon, ascer- 
 tained by the Census Bureau, was $75,661,000. As ascertained 
 by this Commission, it was $69,401,189, omitting the twenty- 
 two miles of Oregon & Southeastern Railroad Company, for 
 which report was not made. The second computation tallied 
 within between 8 and 9 per cent, both computations being made as 
 nearly as possible as of June 30, 1904. The assessed valuation of 
 the railway operating property in the State, as of March 1, 1904, 
 including railroad bed and right of way, rolling stock, station 
 grounds and improvements, terminals and machinery, was $10,815,- 
 915.41. Nominally the appraised valuation of property generally 
 in the several counties through which railroads ran for the year 
 1904 was supposed to be 32.84 per cent of actual value. In other 
 words, the assessors practically placed a full cash value of about 
 $32,932,260 on the railroad operating property in the State of Ore- 
 gon as of March 1, 1904. About 53 per cent seems to have escaped 
 taxation. 
 
 In the case of street railway companies, the Portland Consoli- 
 dated Railway Company reported to this Commission that the book 
 value of properties October 31, 1905, was $7,040,952.62. Its capital 
 stock was $4,000,000; its bonds, $2,585,000; a total, capital stock 
 and bonds, of $6,585,000. Its net earnings from operation during 
 
REPORT OF TAX COMMISSION. 19 
 
 the twelve months were $459,421.65. Capitalized at 6 per cent this 
 3delds $7,657,027.50 as the value of the operating property. (The 
 net earnings mentioned included those of the company during the 
 late Lewis and Clark Centennial Exposition, and are undoubtedly 
 considerably in excess of the average for a number of years past. 
 This Commission endeavored to obtain from the Portland Consoli- 
 dated Raihvay Company and its predecessors, and from the present 
 custodians of its books, a statement as to the net earnings of the 
 company and its predecessors during a series of years, but owing 
 to the labor of preparing the same the Commission accepted the 
 statement above.) 
 
 The entire operating property of the Portland Consolidated Rail- 
 way Company was assessed on the basis of March 1, 1905, at $2,- 
 801,420. This was supposed to be full cash value, so the assessor 
 of Multnomah County practically placed a cash valuation upon this 
 property of that amount, of which $600,000 was for "franchises"; 
 .at least half the value of the road appears to have escaped taxation. 
 
 This Commission has been unable to ascertain the facts, but it is 
 a matter of common repute throughout the community that the 
 price paid for the corporate property of the Portland Consolidated 
 Railway Company, when sold within the last year, was about six 
 million dollars. 
 
 The Oregon Water Power & Railway Company rendered a similar 
 statement for its fiscal year ending October 31, 1905, showing that 
 the book valuation of its properties was $6,512,869.05; that its 
 capital stock was $2,000,000 and bonds $4,086,000 ; total, $6,086,000. 
 Its net earnings for the same period were $176,890.90, which capi- 
 talized at 6 per cent yields $2,948,181.69. No particulars as to 
 what was included in operating expenses were furnished the Com- 
 mission, and no details are at hand as to whether the considerable 
 betterments or extensions made during the year were included 
 therein or not. The assessment made upon this property for 1905 
 in Clackamas County was $169,065, which was supposed to be 70' 
 per cent of actual cash value, and in Multnomah County $610,200, 
 ■which was supposed to be actual cash value, and to include $60,000 
 for franchise. In other words, the assessors placed aa actual cash 
 value upon this property of $851,721 ; $2,096,460 seems to have es- 
 ■caped taxation. 
 
 The Bureau of the Census of the Department of Commerce and 
 Labor, by an authority of an act of Congress, called upon the six 
 
20 REPORT OF TAX COMMISSION. 
 
 street railway companies doing business within the State of Oregon 
 for a report of their business for the year ending June 30, 1902. 
 The companies reporting from Oregon were Astoria Electric Com- 
 pany, Portland Railway Company, City & Suburban Railway Com- 
 pany, Portland City & Oregon Railway Company, Salem Light, 
 Power & Traction Company, and Union Street & Suburban Railway 
 Company. 
 
 The gross earnings from operation of the companies named for 
 the year were $1,440,895. The operating expenses, which were equal 
 to 62.7 per cent of the earnings, were $653,912. The net earnings 
 from operation were $388,983. Taxes paid were : on property, $13,- 
 636 ; other taxes, $3,986 ; total, $17,622. Deducting taxes paid from 
 net earnings leaves a balance of $371,361, which, capitalized at 6 
 per cent, yields $6,189,350 as the value of the street railway oper- 
 ating property within the State of Oregon, predicated upon the cor- 
 rectness of the returns made by these corpoi-ations to the Depart- 
 ment of Commerce and Labor for the year ending June 30, 1902. 
 The assessed valuation of street railway bed in Oregon for the same 
 year was $216,545. The assessment of rolling stock can not well be' 
 separated, as in the summaries of the 'assessment rolls for that year 
 it is included with the railroad rolling stock, but the aggregate of 
 both railroad and street railroad rolling stock was $936,490.60. 
 
 From the report of the Census Bureau it is apparent that the 
 taxes paid by street railway companies in Oregon during the year 
 1902 were 1.7 per cent of gross income, and 4.1 per cent of gross 
 income less operating expenses. The same table shows that in the 
 whole United States taxes paid by such companies during the same 
 year amounted generally to 5.3 per cent of gross income, and 12.4 
 per cent of gross income less operating expenses. In other words, 
 the taxes paid by Oregon street railway companies were about one 
 third of the average for the nation at large. 
 
 The taxes paid in Oregon amounted to three tenths of 1 per cent 
 ■per annum of the value of the property taxed, ascertained by capi- 
 talizing net earnings less taxes as above. 
 
 It appears from an examination of the assessment rolls of the 
 State that the mileage of street railways has increased from 117.98 
 in 1902 to 196.48 in 1905 ; and the investigation of the Commission 
 lead it to believe that values have increased even in a greater pro- 
 portion than the mileage, owing to the increased density of traf&c, 
 elimination of competition and improvements in equipment. 
 
REPORT OP TAX COMMISSION. 21 
 
 In the case of the express companies this is still more marked. 
 The taxable valuation of the property of the Northern Pacific Ex- 
 press Company in the State of Oregon for 1904 was $1,035 on 
 horses, wagons, etc. The taxes paid were $40.17. The specific taxes 
 levied against the same corporation amounted to $100 license fee 
 to the City of Portland and $225.90 license fee to the State. Here is 
 a clear instance of the intangible element being reached, if at all, 
 solely by the specific tax levied by state and municipal authority. 
 The average receipts from operation for the five years prior to and 
 including 1904 were $1,385,491.55 ; the. net receipts, deducting ex- 
 penses for direct transportation, operating expenses and taxes, were 
 $297,741.25. Capitalized at 6 per cent this will yield $4,962,354.17 
 as the total value of the tangible and intangible property of the com- 
 pany. We have apportioned this in accordance with the rules sanc- 
 tioned in the case of Adams Express Co. v. Ohio State Auditor, 
 165 U. S. 194, 166 U. S. 185. The company operated in 1904 over 
 5,315 miles of road, of which thirty-nine were in the State of Ore- 
 gon. In the year 1904 Oregon's proportion of the total operating 
 value of the property of the express company was, therefore, $36,- 
 412.45, as against an assessed valuation of $1,035 made upon a 40 
 per cent basis. In this connection it may be observed that *he busi- 
 ness of this company originating and terminating in the State of 
 Oregon must necessarily be comparatively small. Neither the ex- 
 press company nor the Commission have any data which will permit 
 ■even an approximation to be made of the amount of purely intra- 
 state business originating and terminating in Oregon carried by 
 the express companies. 
 
 Under a specific tax upon gross receipts, or receipts nf any kind, 
 the receipts must be limited to business originating and terminating 
 within the State, and a specific tax upon any other receipts will 
 be a tax upon interstate commerce, and, therefore, illegal; except, 
 of course, where the company is a domestic corporation, the tax 
 may be laid on its entire receipts. But under the ad valorem 
 method for the purpose of obtaining the proportionate value in the 
 State, the State will take ihto consideration not only receipts arising 
 from business originating and terniinating in the State, but also 
 business transacted partly within the State and partly without the 
 State, according to certain legal methods of apportionment, and 
 when rightly administered the intangible element will be reached 
 in full. 
 
22 REPORT OF TAX COMMISSION. 
 
 Illustrations might be multiplied and the data for their ascer- 
 tainment and computation is provided in the summaries of reports 
 made to this Commission, and which are submitted as an appendix 
 to this report. The conclusion is inevitable that under the present 
 system of assessment under the general property tax a large element 
 of valuation which would be considered by an investor in purchas- 
 ing at a voluntary sale in the open market is not yet reached by the 
 local assessors. 
 
 "It is no new thing to treat franchises as realty. They are so 
 treated in Washburn's work on Real Property, and by Chancellor 
 Kent; but under the laws * * * as they now are a franchise 
 can not be taxed except by special statute, and as a matter of fact 
 this extremely valuable species of property is in very many, if not 
 in most, cases untaxed or taxed far below its value in comparison 
 with other kinds of real estate. Local franchises are granted for 
 various purposes and under varying conditions; sometimes by spe- 
 cial statute and sometimes by the municipal authorities under a 
 general statute. The value of the franchise, of course, varies widely 
 in different localities, depending upon a variety of circumstances, 
 but a great part of its value is dependent upon the same causes 
 which operate to make other kinds of real estate more valuable ire 
 one locality than in another. The franchise is inseparable from the 
 property of the corporation in the street, whether this property 
 consists of poles, pipes or tracks above the ground, under the ground, 
 or on the ground. The right to lay a railroad track and operate- 
 a railroad in a public street can not be separated or dissociated' 
 from the railroad itself. This is equally true of the right to lay 
 water and gas mains and the like. The franchise is a necessary 
 and inevitable element of value, and is a proper subject of consider- 
 ation in determining the taxable value of the real property of the 
 corporation enjoying it. The right to occupy a street should not 
 be classed as an intangible something, distinct from the other prop- 
 erty of the company, but should be treated as a necessary incident 
 to the tangible property, and one to be considered in measuring the 
 value of the whole property. 
 
 " It is possible that further experience may enable us to find some 
 better method of taxing franchises, but with our present knowledge 
 it is certainly wisest to tax them as realty": Message of Theodore 
 Roosevelt, Governor of New York, to the special session of legisla- 
 ture, May 22, 1899. 
 
REPORT OF TAX COMMISSION. 23 
 
 ASSESSMENT OP STATE OR CLAIMED LANDS. 
 
 It has been a common source of complaint in this State that lands 
 sold by the State or municipality and held under a contract for the 
 purchase thereof, and lands of the United States upon which a 
 claimant has madf final proof, were omitted from the assessment 
 rolls. The first class of lands mentioned have been omitted on ac- 
 count of the exemption found in B. & C, section 3037, clause 1, 
 of "all property, real and personal, * * * , of this State," 
 which has been held by the Attorney General to include lands, the 
 title of which remain in the State, but which had been sold by it 
 under contract for purchase. On November 10, 1905, 860,815 acres 
 of said lands were sold and certificates were outstanding which had 
 not ripened into deed. The practice is common of paying up all 
 but a small portion of the State's claim and letting the balance run, 
 and so avoiding taxation. The State Land Board has attempted 
 to combat this by calling in all certificates upon which the balance 
 was $50 or under. No valid reason can be presented for such lands 
 not being taxed. Their taxation is practically the universal rule in 
 all States having public lands to sell. Your Commission estimates 
 that about one and a half million dollars of cash value will be added 
 to the assessment rolls by the assessment of such state lands. 
 
 Although public lands of the United States are subject to taxa- 
 tion when the claimant has done everything which entitled him to 
 patent, and although the rule in many jurisdictions has been broad- 
 ened so that even the possessory right of the claimant of public 
 lands is taxable, it has. been difficult for the assessor to ascertain 
 when the claimant had complied with all provisions of law entitling 
 him to patent. The consequence has been that such lands have been ■ 
 slow in being placed upon the assessment rolls. We have attempted 
 to correct this by declaring, first, that all improvements on public 
 lands shall be listed as personal property until final proof has been 
 made ; second, that after final proof has been made and certificate 
 issued the land itself must be assessed, notwithstanding the patent 
 has not been issued ; and, third, by providing that the assessors shall 
 each year obtain from the State Land Board and from the local 
 United States land officers lists of public lands sold or contracted to 
 be sold, and all final certificates issued during the previous year. 
 At present, even after certificate has ripened into patent in most 
 of the counties, the land is not placed upon the assessment roll until 
 
24 REPORT OF TAX COMMISSION. 
 
 the patent has been recorded. It is a fact known to all that in re- 
 cent years large tracts of public lands in this State have been earned, 
 but patents have been suspi3nded, and the practice of withholding 
 patents from the records for the purpose of avoiding taxation is 
 common. We believe that the provisions suggested by us will cor- 
 rect this inequality and place a just share of the public burdens on 
 these lands. 
 
 ASSESSMENT OF BANKING PEOPEETY. 
 
 In regard to the assessment for taxation of banks and banking 
 capital, investigations of the Commission hav^ disclosed the fact 
 that there exists a greater uniformity in banking taxation than in 
 any other of the subjects of taxation. This is due to the fact that 
 the United States statutes require that national banks shall be taxed 
 on their shares of stock at the place where the bank is situated in 
 case of nonresidents, and shall not be taxed at a greater rate than 
 other moneyed capital. These restrictions are found in section 5219 
 of the Revised Statutes, and taken in connection with other pro- 
 visions of the United States statutes prohibiting the taxation of se- 
 curities of the United States, have forced the several States to 
 abandon the general property tax with reference to banks and bank- 
 ing capital, and to proceed by an ad valorem- valuation of bank 
 stock. Inasmuch, however, as the banking business in this State is 
 not limited to corporations, and individuals or partnerships may 
 conduct the business ; and inasmuch as foreign banks, either organ- 
 ized under the laws of foreign countries or of sister States, conduct 
 branches within the borders of this State, it is necessary in the 
 scheme of taxation to introduce a classification, the first being those 
 who are conducting the business under the laws of the United States 
 or under the corporation laws of this State, and when so incor- 
 porated under the laws of this State are principallj' engaged in the 
 banking business ; and the second being foreign banks operating in 
 the State, private bankers or partnerships, corporations organized 
 under the laws of this State and doing a banking business, but not 
 as their principal business. 
 
 In reference to the taxation of national banks and corporations 
 organized under the laws of this State, and operating the banking 
 business is their principal feature, the law proposed by the Com- 
 mission provides for the furnishing of reports by bank officials and 
 a penalty for the failure so to do, thus pointing out to the assessor 
 
REPORT OF TAX COMMISSION. 25 
 
 a method of arriving at the valuation of the shares of stock by 
 taking into epnsideration the capital of the bank, its surplus and un- 
 divided profit, and in reference to private bankers, foreign bankers 
 ■or corporations conducting the banking business, not, however, as 
 their principal business, arriving at the method of determining the 
 ■capital employed in their business. 
 
 The Commission has further found it desirable to separate and 
 assess the real property of the banks as the most convenient method 
 in arriving at the valuation of its real property. 
 
 EXEMPTIONS TO HOUSEHOLDERS. 
 
 The Commission believes that the present exerhption of $300 in 
 personal property to a householder, to be made up of certain specific 
 articles, is not in practice as just as a smaller exemption would be, 
 leaving the selection of the articles to the householder. Specific in- 
 stances are pointed out in the note appended to the bill. It may 
 be observed that under our present constitution no such exemption 
 seems to be contemplated*, but its justness is now generally recog- 
 nized as a certain amount of property is necessary for the bare sup- 
 port and existence of a family before it can be said to have, any 
 taxable capacity. 
 
 Your Commission has, therefore, recommended that the personal 
 property of every householder to the amount of $200, the articles 
 to be selected by the householder, be exempted instead of the exemp- 
 tion of $300. 
 
 Attention must be directed to the fact that where, as generally 
 is the case in the State, property is assessed at but a small fraction 
 of its value, the effect is to vastly increase the exemption of such 
 property, for instance, an assessor acting upon the one-third basis 
 practically exempts $900 worth of property instead of exempting 
 $300, and thus the spirit of the statute is violated. 
 
 ASSESSMENT OF STATE AND COUNTY BONDS OR WARRANTS. 
 
 For the purpose of clearing a doubt which has existed, and of de- 
 termining once for all a question which has been raised from time 
 to time in various counties, the Commission has incorporated a pro- 
 vision that ' ' all bonds, warrants, and moneys due or to become due 
 
 [*Smce the filing of this report the Supreme Court of this State has 
 so held'.] 
 
26 REPORT OF TAX COMMISSION. 
 
 from this State or any county or other municipal subdivisioTi 
 thereof" shall be included in the term "personal proprTty." I'li? 
 Attorney General has recently ruled to this effect, but the stat^itft 
 is made declaratory to prevent misconstruction. 
 
 Such other changes as have been suggested by the Commission 
 will be fully explained in notes appended to the bill providing for 
 the assessment of property for taxation submitted herewith. 
 
 THE MANNER OF ASSESSMENT. 
 
 The two radical changes recommended by the Commission are, 
 first, taking such stepe as will certainly insure assessment of all tax- 
 able property for taxation at its full cash value rather than any- 
 reduced percentage of the same ; and, second, a division of the duties 
 as to making the assessment by providing that assessments of the 
 property of railway, union station, depot, street and electric railway 
 company owners and operators, and of such heat, light power,, 
 gas and electric companies as may be doing business as 
 one system partly within this State, partly without, or so 
 doing business in more than one county of the State, be made 
 by a central board to be known as a State Board of Tax Commis- 
 sioners. The assessment of other forms of taxable property is left 
 as at present with the county assessors. 
 
 UNDERVALUATION OP PROPERTY FOR ASSESSMENT. 
 
 Below will be found a table showing the estimated percentage of 
 full cash valuation which the assessed valuation was in each of the 
 several counties of the State for the years 1900 to 1905, inclusive. 
 This was procured by inquiry for the best judgment of the various 
 county officers who were supposed to have the most full and accurate 
 information upon the subject. 
 
 In the case of Harney and Lake counties, no data being at hand, 
 the Commission made an arbitrary estimate of 50 per cent in order 
 to complete its statistics. If this arbitrary estimate be incorrect it 
 will cause a slight, but not considerable, variance one way or the 
 other in all the computations made upon the basis of this table. 
 The purpose for which the information was requested was not dis- 
 closed to the county officers when asking for their estimates. It 
 is not pretended that the table is absolutely accurate; in fact, it is 
 one of the manifest deficiencies of the property tax system that ap- 
 praisements are based upon the individual judgment of the assess- 
 
REPORT OF TAX COMMISSION. 
 
 27 
 
 ing officers and represent merely an approximation, and are not 
 necessarily to be taken as representing the assessing officer's views 
 as to actual value. The difficulty of ascertaining the true value of. 
 any species of property is thoroughly understood by any one who 
 has ever had occasion to make such inquiry. Particularly is this 
 true when the assessing officer does not attempt to assess upon the- 
 basis of full cash value, but upon an arbitrarily reduced basis upon 
 a ratio which is more or less clearly defined in his mind, and one- 
 which he sees fit to increase or decrease as to different classes of 
 property and diffei'cnt localities in his district. 
 
 The best that can be said for any table, such as that herewith 
 offered— or the best that can be said of the most perfect work of 
 any state board of equalization, which in effect attempts the same- 
 problem — is that it is an approximation : 
 
 TABLE 
 Showing percentage of full cash value assessed in the several counties, 2900-1905, inclusive. 
 
 County. 
 
 1900 
 
 1901 
 
 190B 
 
 190S 
 
 WOlt 
 
 1905 
 
 Remarks. 
 
 
 333^ 
 40 
 30 
 33K 
 
 m% 
 
 50 
 
 f^ 
 
 40 
 50 
 
 50 
 40 
 23 
 50 
 50 
 50 
 40 
 50 
 20 
 
 33M 
 
 40 
 
 40 
 
 m% 
 
 25 
 
 i^ 
 
 25 
 30 
 40 
 
 33 Ji 
 
 50 
 
 35 
 
 33K 
 
 40 
 50 
 
 50 
 40 
 2.5 
 50 
 50 
 50 
 40 
 50 
 20 
 
 40 
 40 
 3|K 
 
 30 
 
 25 
 
 33^ 
 
 30 
 
 25 
 
 30 
 
 40 
 
 33K 
 65 
 33 ■ 
 33% 
 33k 
 
 1^ 
 
 1^ 
 
 50 
 
 50 
 
 50 
 40 
 25 
 .50 
 50 
 50 
 40 
 50 
 23 
 
 8p 
 
 40 
 
 40 
 
 i^ 
 
 25 
 25 
 
 S^ 
 .30 
 
 25 
 
 30 
 
 40 
 
 33^ 
 
 6.3 
 40 
 331^ 
 
 g^ 
 33X 
 
 .50 
 50 
 
 50 
 
 40 
 
 33% 
 
 50 
 
 SO 
 
 50 
 
 40 
 
 50 
 
 30 
 
 my. 
 
 33% 
 
 40 
 
 40 
 
 331^ 
 
 30 
 
 |M 
 
 i^ 
 
 2.5 
 30 
 40 
 
 2.5 
 60 
 6.5 
 40 
 
 m. 
 
 .50 
 
 33% 
 
 2o 
 50 
 50 
 
 50 
 40 
 
 i^ 
 
 .50 
 
 50 
 
 40 
 
 50 
 
 40 
 40 
 
 g^ 
 
 30 
 
 25 
 
 33% 
 
 33X 
 
 40 
 
 40 
 
 40 
 
 20 
 50 
 70 
 40 
 50 
 90 
 50 
 70 
 25 
 50 
 50 
 
 50 
 SO 
 
 
 Benton 
 
 
 
 
 Clatsop 
 
 
 
 
 Coos 
 
 Crook 
 
 
 .Curry : 
 
 Douglas - 
 
 
 
 
 
 
 
 value, but more often one bait" 
 and as low as one tenth. 
 
 
 
 
 66% 
 
 Klamath 
 
 65'^' 
 
 50 
 
 50 
 
 40 
 
 50 
 
 50 
 
 
 
 
 Lane 
 
 
 
 
 
 
 Malheur 
 
 
 
 33% 
 
 Morrow 
 
 33% 
 
 
 100 1 
 
 Polk 
 
 40 1 
 
 
 33% 
 
 
 40 
 
 30 
 
 33% 
 
 90 
 
 40 
 
 80 
 
 40 
 
 4J 
 
 
 
 
 
 
 "Wallowa 
 
 
 
 
 Washington 
 
 
 "Wheeler 
 
 
 Yamhill 
 
 Land, 35 to 40 percent; merchan- 
 
 
 dise, 60 per cent ; live stock, 40 
 per cent. 
 
28 REPORT OF TAX COMMISSION. 
 
 An examination of the table will show that generally throughout 
 the State there has been a healthy tendency toward an increase of 
 the ratio of assessed and actual valuation. There are several cases 
 to the contrary, notably Union County in the year 1905, which, upon 
 the petition of a large number of taxpayers, and for no apparently 
 valid reason, divided its assessment roll by two. This is an excellent 
 ■example of the eflEect of local influence upon local assessing boards. 
 
 It may be observed in this connection that under our present sys- 
 tem of apportioning state taxes undervaluation in any county is 
 senseless. Originally county undervaluations grew out of an attempt 
 on the part of each assessor to gain a fraudulent advantage for his 
 ■ own county, and to cheat his neighboring counties by undervaluing 
 his property, in order that property elsewhere might be compelled 
 to bear a part of his county's burden. In the days when state taxes 
 v.-ere apportioned upon assessed valuations of the counties a dis- 
 graceful race of competitive undervaluation ensued. Those who 
 are familiar with the collection of public revenues during that 
 period take no particular pride in recalling this race for under- 
 valuation. But beginning with the year 1901 state taxes were appor- 
 tioned to the counties according to a fixed table, and from that time 
 ■on it made and makes no difference to any county, as far as its state 
 taxes are concerned, whether property is assessed as required by 
 law at its full cash value or at a small fraction thereof. Nor, under 
 the system of apportionment which will go into effect in 1910, will 
 the valuation of property, as between the counties, have any weight 
 whatever in determining the proportion of state expenses to be 
 borne by any county. This fact is often overlooked, and is even 
 seriously controverted by those who are supposedly conversant with 
 the revenue laws, and accounts for the continuing undervaluation 
 of property in many of the counties at this date. The only remain- 
 ing incentive for undervaluation is in a case where a municipality 
 is limited to a certain millage of tax for its expenditures for certain 
 purposes. It can be seen that if the assessment is low and the maxi- 
 mum rate of taxation is levied the tax burden will not be as great 
 as if the valuation were high and the tax rate constant. The ex- 
 perience of the City of Portland under a full valuation has demon- 
 strated that the tax levied was far below the maximum rate, and 
 public opinion was sufficient to adjust the increased valuation and 
 the levy to an extent that the outcome was very satisfactory. It 
 
REPORT OF TAX COMMISSION. 29' 
 
 can be positively stated that no county in Oregon, which has for' 
 any year been fairly assessed at anything like its full valuation, will, 
 willingly submit again to the low ratio of assessment which was for- 
 merly the universal rule in this State; and when taxpayers realize 
 and appreciate that a full cash value results in a lower levy and the 
 taxes are not increased, and that the real estate market is stimu- 
 lated by a fair valuation, undoubtedly the pressure brought upon 
 local assessors for an undervaluation will, in a large measure, cease. 
 
 It might be claimed that as long as property generally is valued 
 at the same per cent no injustice is done. The fallacy is in the fact 
 that rarely is "any definite percentage selected or adhered to. The- 
 assessor finds himself tempted to use a higher percentage in the 
 case of property the exact value of which is well known, and a very 
 much lower percentage in respect to property of doubtful value. 
 
 "If the assessor is disposed to be fair as between different tax- 
 payers of his district, he will perhaps start with some former 
 assessor's value of a particular parcel, or with his own arbitrary 
 modification of such former value assess the adjoining propertj 
 by comparison with the first, the next by comparison with the sec- 
 ond, and so on till the first standard is virtually lost sight of. When 
 the average assessor once departs from the standard of true value 
 he speedily comes to have no standard except a sort of comparison 
 between like properties so circumstanced as to be easily compared. 
 It consequently happens, unless the assessor is a person of diligence 
 and unusual judgment, that his valuations soon show wide varia- 
 tions, not only in respect to dissimilar properties and different 
 classes of property, but even as to properties which differ only in 
 ownership. The habit of undervaluation is one of such long stand- 
 ing that in most assessment districts sets or series of arbitrary valu- 
 ations for assessment purposes have become established. These, 
 originating in slight departures from true values, have been changed 
 from time to time according to the notions of successive assessors, 
 previous assessments being taken as a guide or standard rather than 
 actual values, until the whole becomes but a mass of arbitrary fig- 
 ures. Assessment valuations have thus come to be in fact, and are 
 commonly considered and treated, as something apart from and un- 
 related to actual values" : Report Wisconsin Tax Commission, 1898. 
 
 As was stated by Justice Ryan in the case of Schettler v. The 
 City of Fort Howard, 43 Wis. 48 : 
 
30 REPORT OF TAX COMMISSION. 
 
 "If it be true that assessments throughout the State are fre- 
 quently or generally or universally made in detiance of the statu- 
 tory rule, it appears to me better that the State and the municipal 
 •cdiporations of the State should suffer inconveniexice than throL o'jr 
 whole system of taxation should, at the mere will of local officers, be 
 a fraud upon the constitution and statutes carefully framed in com- 
 pliance with the constitution. * * * It is very easy for assessors 
 to be honest in the discharge of their duties, and if honest their 
 -errors of judgment can operate little to impair the uniform rule of 
 the constitution. If they should be suffered to substitute a rule of 
 their own for the rule of the statute, and yet to uphold their assess- 
 ments by an oath that they have followed the statutory rule, it ap- 
 pears to me not extravagant to say that taxation in this State would 
 rest less upon a uniform rule of assessment than upon a uniform 
 rule of fraud and perjury. " 
 
 Not only does common honesty and a sensible compliance with 
 plain statutory mandates compel a full cash valuation of all prop- 
 erty for assessment, but unless the same can be secured the plan of 
 .assessment recommended by this Commision will be much impaired. 
 It must be remembered that we have strongly recommended the 
 .separation of taxable property in the same district, committing one 
 general description of property to a state board for assessment and 
 the remainder to the county assessor. Both assessing officers should 
 be required to make their assessments upon the basis of full and 
 •actual cash value, applying the same rules as to what constitutes 
 actual cash value. If these duties are faithfully performed by each 
 ■of these sets of officers equality will be the result. Things equal to 
 the same thing are equal to each other. An assessment of one class 
 of property at full cash value made by one officer is uniform with 
 an assessment of another class of property made by a different offi- 
 cer upon the same basis. Failure to observe this rule can only end 
 in injustice either to the public or the individual taxpayer, against 
 which the taxpayer can obtain relief, but the public none. 
 
 In jurisdictions where there is an incentive for undervaluation 
 numerous methods of correcting the evil have been suggested. Al- 
 though there is no incentive for an undervaluation in Oregon at the 
 present time, the following, among other plans, have been suggested 
 as means of overcoming this pernicious habit : 
 
 1. A supervision of the assessments made by the various county 
 assessors by a competent state board of tax commissioners. This 
 your Commission most unqualifiedly commends. 
 
EEPO|lT OF TAX COMMISSION. 31 
 
 2. That real property be assessed at less frequent intervals than 
 yearly, except as far as important changes have been made in par- 
 ticular properties or improvements have been placed thereon. The 
 Commission believes that in time this will be necessary, but at the 
 present valuations of real property are not sufficiently stable 
 throughout the State to warrant a three or five-year period of assess- 
 ment. This view has the indorsement of the Assessors' Association 
 as expressed in its conference with this board. 
 
 3. Provisions for rigid listing of personal property by the tax- 
 payer, under heavy penalties, either by way of increased assess- 
 ment, fine or imprisonment, for failure to list or for fraudulent 
 "undervaluation. While such penalties must be provided, experience 
 has shown that they are not a safe basis upon which to rely in 
 making personal property assessments. 
 
 4. The inauguration of tax-ferret or informer system. Bxperi- 
 ■enee in other States has shown that inauguration of such a system 
 is enormously expensive, and simply results in casting an additional 
 burden upon the more easily discovered forms of property. The 
 plans suggested in the third and fourth paragraphs beg the question ; 
 they place a premium upon lack of diligence on the part of the 
 assessor, and do not, in the opinion of the Commission, tend to se- 
 cure a more uniform and full valuation of property by him. 
 
 5. That the assessor must be touched in his conscience, and that 
 his tenure of office be made to depend upon the faithful perform- 
 ance of his duties, by compelling him to make oath that he has 
 made his assessments upon full cash valuation, and making his 
 failure to make such oath, or his wilful undervaluation of property 
 generally or in any particular class, a misdemeanor, conviction for 
 which shall oust him from office. This plan the Commission has 
 adopted, and its details will be found carried out later in this report. 
 
 6. That a remedy by appeal be afforded to taxpayers who may 
 be injured. This the Commission has afforded, whether the assess- 
 ment be made by the local assesor or the state board. 
 
 ASSESSMENT OF PERSONAL PROPERTY. 
 
 Throughout this report the Commission has emphasized the fact 
 that the general property tax was defective, in that when resorted 
 to for the purpose of obtaining state revenue it became inefficient, 
 owing to the undervaluation practiced for the purpose of avoiding 
 a just apportionment of the tax. In the discussion of this subject 
 
32 REPORT OF TAX COMMISSION. 
 
 it was pointed out, and will be more fully argued hereafter, that 
 this State by its new method of apportionment had completely ob- 
 viated this difficulty. The general property tax, however, is open 
 to another very serious criticism. In practice it has been found that 
 its administration results in the escaping of personal property from 
 taxation. The investigation of the reports of the commissions of 
 other States clearly shows that the general property tax results in 
 the placing of the burdens of taxation upon real property. And 
 that is true in this State. Under its operation the tax falls largely 
 upon visible personal property, and that, too, in the hands of those 
 that pay the tax on real property. ' ' The taxation, of personal prop- 
 erty is in inverse ratio to its quantity ; the more it increases the less 
 it pays, ' ' says Professor Seligman. This generalization is fully sup- 
 ported by the assessments of the older States for a series of years, 
 and by a comparison of the proportions borne by personal property 
 in the Western (newer) and Eastern (older) States. 
 
 Reforms in taxation have concerned themselves either with a 
 remedy without departing from the general property tax itself or 
 by completely discarding the general property tax and substituting 
 in its place other methods of taxation. Where the general property 
 tax has been retained it has been sought to reach personal property 
 by an exhaustive listing system whereby the taxpayer is compelled 
 to practicaily asess himself by furnishing a detailed list of all spe- 
 cies of personal property owned by him. (At the present time this 
 system is supposed to be in force in Oregon, but is not as thoroughly 
 carried out as in other States where it is the rule.) This system in 
 practice has not been effective. It results in evasion and deception ; 
 it is not calculated to reach intangible personal property. Being a 
 self-assessment, and there being no means of verifying the state- 
 ments of the taxpayer, the taxpayer withholds this property from 
 his list and is secure against any detection of his perjury. It fails 
 to reach property in transit. Deposits in banks escape taxation 
 under it. It works a great hardship upon the person who honestly 
 lists his property. It places a premium on fraud and perjury, and 
 "its imposition is restricted to those who are not informed of the 
 means of evasion or, knowing the means, are restricted by a nice 
 sense of honor from resorting to them. ' ' 
 
 Other reforms within the system are those which inaugurate the 
 "informer" or "tax-ferret" system. The chief provision of this 
 
REPORT OF TAX COMMISSION. 
 
 33 
 
 system is for the State to form a partnership with an informer, giv- 
 ing him a eertg.in. percentage of taxes collected by him. This "tax- 
 inquisitor law" has been resorted to by the State of Ohio as well as 
 other States. In Ohio 20 per cent of the amount of taxes collected 
 on personal property was given to an informer where the tax was 
 collected through his efforts. In other States the percentage has 
 been as high as 50 per cent of the whole. Contracts with these tax 
 ferrets usually contemplate that the county or State shall bring 
 whatever legal actions the ferret demands, and place the control 
 and direction of the litigation in his hands. The ferrets maintain 
 a sort of clearing house of information mutually beneficial ; a ferret 
 operating in one community will communicate information discov- 
 ered by him which may be of use to another operating elsewhere ip 
 return for like favors extended by others to him. "The Ohio Tax 
 Commission of 1893 reported that the tax-inquisitor law produced 
 not more than 2 per cent of the taxes collected, and that propor- 
 tionally the greater part of the revenue collected under it came 
 from the country counties. The conclusion of the Commission was 
 that it was not practicable to enforce the return of intangible prop- 
 erty: Report of Industrial Commission of Congress ot United 
 States, Vol. XIX, page 1039. 
 
 Another reform Was the one incorporated into the laws of the 
 State of Connecticut. It left the general property tax as before. 
 Its object was to reach intangible personal property, and provided 
 for an alternative mode of taxation at a lower rate than that upon 
 property in general, thus attempting to obtain contribution from 
 such property. Under it a person may take or send to the State 
 Treasurer any bond, note or other chose in action, or a description 
 of the same, and pay a tax of 2 per cent on its face for a period of 
 five years, or at the same rate for a greater or less munber of years. 
 It is stated that advantage is quite generally taken of the provision. 
 This system is not applicable to Oregon under our present consti- 
 tution. 
 
 This Commission can not approve of the Connecticut plan. Any 
 system that allows one species of property to be taxed at a lower 
 rate than another is wrong. 
 
 A number of the county assessors have suggested to us the plan 
 of providing that no note or obligation to pay money shall be valid 
 until it has been presented to the assessor and has been stamped by 
 3 
 
34 REPORT OF TAX COMMISSION. 
 
 him to show it has been' listed for taxation. This is a modification 
 of the listing system criticised above. Besides discriminating against 
 indebtednesses which happen to be evidenced by a written promise 
 to pay in favor of similar indebtednesses which run on open account, 
 and other forms of intangible property which the plan proposed 
 would not reach, the result would inevitably be unfavorable. It 
 would operate against local capital and in favor of foreign capital, 
 for the note would follow the owner to his domicile. We would be 
 borrowers, not from our fellow citizens, but from residents of other 
 States: The interest rate would necessarily be raised by exactly 
 the amount of the tax plus the cost of shifting it, as has been demon- 
 strated time and again in the case of mortgage taxes in our own 
 experience. If such a plan should be inaugurated in this State we 
 might expect a considerable exodus of money to other jurisdictions. 
 The system does not commend itself. 
 
 The failure of such reforms as these to obtain results has led 
 some experts to advocate the abolition of a personal property tax 
 of any kind. This, however, does not commend itself to this Com- 
 mission, and the Commission has been impressed with the fact that 
 the proper remedy for the defects of the personal property tax, as 
 now administered, is by a reform in the taxation of corporations. 
 It is undoubtedly true that a large portion of intangible personal 
 property is represented by the stock and bonds of corporations. A 
 law relative to this subject and incorporating this plan is not per- 
 missible under our present constitutional provisions. But by amend- 
 ing the constitution of the State in accordance with the suggestions 
 of the Commission an effective law could be enacted. A law of 
 this kind should be in the nature of an ad valorem tax. It should 
 embody most of the provisions contained in the conclusion of Pro- 
 fessor Seligman in his discussion of the taxation of corporations 
 ("Essays in Taxation") : 
 
 "FiTst. Corporations should be taxed separately and on differ- 
 ent principles from individuals. Second. Corporations should be 
 taxed locally on their real estate only. Third. Corporations should 
 "be taxed for state purposes on their earnings or on their capital and 
 loans. [Comment-— This Commission, however, would suggest that 
 rather than a tax on their ea.rnings the tax should be on their capi- 
 talized earnings, and in order that a basis should be formed for a 
 state rate that the average rate of taxation for all purposes obtained 
 by a computation for the year before be employed, and that if the 
 entire earnings be capitalized, or the capital and loans be taxed, real 
 
REPORT OF TAX COMMISSION. 35 
 
 •estate be deducted to avoid double taxation, inasmuch as said real 
 estate is to be taxed locally. The Commission considers it just that 
 the taxable capacity of a corporation be reached to the same 
 extent as an individual.] Fourth. Only so much of total earnings 
 or capital should be taxed as is actually received or employed within 
 the State. In the case of transportation companies a convenient 
 .and fairly accurate test is mileage. [Comment — The Commission 
 lias employed the mileage system in reference to the transportation 
 ■companies that it has sought to assess for taxation by its bills.] 
 Fifth. Where capital and loans are taxed the residence of the share- 
 lolder or boadholder should be immaterial. Sixth. There should 
 be no distinction between domestic and foreign corporations. Each 
 should be taxed for its business done or capital employed within the 
 State. Seventh. If corporations are taxed on their property, prop- 
 erty beyond^ the State should be exempt. Eighth. If corporations 
 are taxed on their capital stock they should not be taxed again on 
 their property. Ninth. Where the corporate stock or property is 
 taxed the bondholder should be exempt. [The Commission regrets 
 that present constitutional provisions prohibit it from doing this 
 rat the present time.] Tenth. Where the corporation and the share- 
 iolder or bondholder are residents of different States the tax should 
 be divided between the States by interstate agreement. [The Com- 
 mission does not regard this as feasible.] Eleventh. An additional 
 tax should be levied on corporations which have, through natural, 
 legal, or economic forces, become monopolistic enterprises. ' ' 
 
 Not only would such a system have the result of reaching in- 
 tangible personal property, but it would also separate state from 
 local revenue upon an ad valorem basis as distinguished from spe- 
 ■cific taxation other than privilege taxes, and would confine the tax- 
 .ation of the real property of corporations to local purposes. The 
 s,d valorem method of assessing corporations would furnish elas- 
 ticity for state taxation purposes, and the property tax would be 
 made a supplemental state tax until such a time as this plan, taken 
 together with privilege taxes and the inheritance tax, would raise 
 ■sufficient revenue for State purposes. In that event the property 
 tax for state purposes should be abolished, the real estate tax be 
 ■confined to the defraying of local expenses, and the personal prop- 
 erty tax upon individuals discarded or made supplemental to the 
 real estate tax for local purposes. 
 
 A tax upon the capital stock of corporations for state purposes 
 is not without precedent in this country. In Massachusetts it is 
 limited to all domestic corporations except banks. The value of the 
 capital stock is obtained by reference to its market value. From 
 
36 REPORT OF TAX COMMISSION. 
 
 the aggregate value of the shares the valuation of real estate and 
 machinery subject to |;axation within and without the State is de- 
 ducted, and the remainder is taxed at the average rate of taxation 
 throughout the State, obtained by dividing the aggregate assessed 
 valuation of real and personal property in the State by the aggre- 
 gate amount of taxes to be raised for state and local purposes. The 
 tax is paid into the state treasury and such proportion of the tax 
 of each corporation as corresponds to the proportion of its shares 
 held by nonresidents of the State is retained for state purposes, 
 and the remainder is distributed to cities and towns in proportion 
 to the number of shares held by the residents of each city and town. 
 The State of New York has a state tax on capital stock as measured 
 by dividends at a graded rate. It applies to all foreign corporations 
 and to all domestic corporations with the exception of laundry cor- 
 porations (under certain conditions), agricultural and horticul- 
 tural associations, banks, trust companies, savings banks, institu- 
 tions for saving, insurance, title guaranty and surety companies, 
 and certain public service corporations, which are taxed under sepa- 
 rate laws. Eeal estate of all corporations is assessed by local 
 assessors for state and local purposes. Pennsylvania taxes real 
 property for local purposes only, except the real property of public 
 service corporations essential to the exercise of their franchise, pub- 
 lic service corporations being taxed separately. It taxes the capital 
 stock of domestic and foreign corporations doing business in the 
 State, except banks, saving institutions, domestic fire ,and marine 
 insurance companies and foreign insurance companies. The rate 
 of taxation is a fixed percentage. The value of the capital stock 
 is ascertained by a reference to net earnings. A proportionate de- 
 duction is made for capital employed without the State. The per- 
 sonal property of corporations subject to this tax is not otherwise 
 taxable. Certain exceptions are also made for a deduction of the 
 capital stock of manufacturing corporations. The tax is defined as 
 ' ' a tax on franchises, property, and entire earning capacity. ' ' 
 
 ASSESSMENT OF PROPERTY BY DIFFERENT OFFICERS. 
 
 With reference to the assessment of classes of property by differ- 
 ent assessing boards, it becomes an important legal question to de- 
 termine whether certain classes of property can be assessed by a 
 state board of assessors, and the remaining property of the State 
 assessed locally by county assessors. The only constitutional pro- 
 
REPORT OF TAX COMMISSION. 37 
 
 vision with reference to the assessment of property contained in our 
 fundamental instrument is "that the legislature shall prescribe 
 such regulations as shall secure a just valuation for taxation of all 
 property. ' ' Undoubtedly the intention of the language of the con- 
 stitution is that it is left to the legislative discretion as to the mode 
 of securing a just valuation of property, and as it is a notorious 
 fact that the valuation by local assessors of certain classes of prop- 
 erty operated by corporations engaged in public service results in 
 unjust valuation, the legislature is undoubtedly warranted in in- 
 augurating a system calculated to obviate such resulting inequality. 
 The best system that has been suggested for that purpose is what 
 is known as the unit system of valuation; that is, the valuation of 
 the entire operating property of such corporations by a state board. 
 The constitutional provisions of the State of Indiana with refer- 
 •ence to taxation are identical with our own. The same constitu- 
 tional provision is found in many other States, and these States 
 have found no legal difficulty in establishing a unit system of assess- 
 ment, and the conclusion of the Commission derived from an inves- 
 tigation of numerous cases, both State and Federal, is that there 
 is no legal objection to this method of assessment : Am. & Eng. 
 Enc. Law (2 ed.). Vol. XXVII, p. 664. 
 
 Probably the best justification for this method of assessment is 
 to be found in the fact that the tendency of modern legislation in 
 the various States of the Union is to place the assessing of the oper- 
 ating property in the hands of a state board. 
 
 "Thirty years ago," says Roswell C. McCrea, in a monograph on 
 ■"The Taxation of Transportation Companies" prepared for the In- 
 dustrial Commission, "the local general property tax was the main 
 method applied to railroad taxation. Twenty years ago changes 
 had already been so far effected that railroads were taxed on their 
 property upon the basis of varied local assessments in less than one 
 fourth of the States. And more recently the application of the 
 €arly method has been so far abridged that it is now to be found in 
 its original form in but four States and one Territory. Those which 
 still cling to the primitive method are Louisiana, New Mexico, Ore- 
 gon, Rhode Island, and Texas, and in the case of Texas there is a 
 .supplementary tax based on a different principle. ' ' 
 
 We quote from the monograph of Prof. Henry C. Adams on 
 ■' ' State Taxation of Railways and Other Transportation Agencies, ' ' 
 
38 REPORT OF TAX COMMISSION. 
 
 found in the Sixteenth Annual Report of the Interstate Commerce 
 Commission (1903) : 
 
 "Railroad property was not originally taxed differently from 
 other kinds of property. Its peculiarities, whether one consider.^ 
 the method of its capitalization, the rules for its valuation, or its 
 significance from the social or industrial point of view, were not at 
 first adequately understood, or, if understood, were not considered 
 of sufficient importance to warrant special legislation. One or two 
 States, notably Pennsylvania, differentiated their fiscal treatment 
 of railroads at the outset, but the general rule was otherwise. 
 
 "A survey of legislation at the present time, however, shows the 
 law of railroad taxation to be almost universally a law of special 
 enactment. It is true that, in the great majority of cases, railroad? 
 are still taxed like individuals upon their general property, but spe- 
 cial methods have been devised for the application to railroads of 
 the principles of the general property tax. The method of assess- 
 ment is usually different. There is not uncommonly an apportion- 
 ment of the assessed valuation between the States and the minor 
 divisions. The non-physical or franchise element, either by express 
 provision of the statute or by interpretation of the assessors, is often 
 considered in the assessment and taxation of railroad property, a 
 practice unknown to the primitive system. Even in the minor points 
 of administration, as procedure on default of paymeiit, time of pay- 
 ment, and the like, many differences may be noted. 
 
 ' ' It must not be understood that the early method of taxing rail- 
 road property has entirely passed away. Rhode Island is a con- 
 spicuous instance to the contrary, for in this State there is no dis- 
 tinction between the taxation of railroad corporations, in fact, of 
 corporations generally, and the taxation of individuals. The same- 
 was, in general, true of Louisiana at the beginning of the decade- 
 (1890-1900), though, unlike Rhode Island, there was a special 
 statute upon the subject. The effect of these statutes, however, was 
 not such as to render the taxation of railroads different from the- 
 taxation of other properties. Thus, the real estate was assessed 
 and taxed in the parish where located, and other property at the- 
 domicile or principal office of the company in the State. "* * * 
 (By statute) provision was made for- a state board of appraisers- 
 vested with power to assess the property of corporations, associa- 
 tions, and individuals employed in railroad, telegraph, telephone, 
 and sleeping-car business. * * * This state board determines- 
 the value for taxation of all the property used in the railroad 
 business in the State, and distributes the value to the minor civil 
 subdivisions of the State. * * * 
 
 "It is frequently stated by M'riters on the subject that Oregon,, 
 like Rhode Island, and like Louisiana, until within the last few years., 
 still adheres to the primitive system, but there seems good reasom 
 
REPORT OF TAX COMMISSION. 39 
 
 for doubting the accuracy of such a statement. Like Louisiana, the 
 real estate is assessed and taxed where located, but for rolling stock 
 there is an entirely different rule." [Citing from act of November 
 24, 1885, B. & C, section 3050 et seq.] * * * "The fact, 
 then, that there is something like an apportionment of rolling stock 
 valuation, though this valuation and apportionment is not made by 
 a state authority, would seem sufficient to remove Oregon at least 
 one stage from the primitive system. Yet it may be that because 
 there is no state or central assessment of the other elements of the 
 railroad property, and because the general revenue laws do in most 
 respects apply to railroads, it is properly described in broad terms 
 as still adhering to the primitive sy stein." 
 
 During the decade ending 1900, as shown by the same authority, 
 no question in the remodeling of the machinery of taxation has re- 
 ceived greater consideration than the question of an equitable 
 method of assessment. It is to this point that most of the reforms 
 or attempted reforms have been addressed, a generalization which 
 finds ready support in the record of state legislation during the 
 past twenty years : 
 
 "At the present time the method of assessment most often found 
 is to assess that property which is general in its functions or difficult 
 of localization by some official or officials representing the State, and 
 to assess that property peculiarly local in character or easily local- 
 ized by the regular local assessors. Briefly stated, the method 
 amounts to this : The railroad company * * * returns a sworn 
 statement of its property to the State Auditor * * * or other 
 State officer., or to the assessing board or officer direct. This return 
 may contain anythirig from a bare recitation of the parcels of prop- 
 erty owned to a complete and elaborate statement of the parts and 
 valuation of the property; value, ownership, etc., of capital stock; 
 or an account of the road's indebtedness, of its receipts, its expenses, 
 etc. Upon this statement the assessing authority bases its valuation. 
 Often it has power to call for other information, to examine books 
 and witnesses, and to exercise other functions that assist in the ac- 
 complishment of its purpose. The state assessing body thus views 
 the railroad property distinctly as property coterminus with the 
 State itself. It may do more : it may introduce into its assessment 
 something of the interstate element, if not directly at least by im- 
 plication. 
 
 "It is not usual for the state authority to assess all property be- 
 longing to th'e railroad, whether used in operating the railroad or 
 not. The rolling stock, the personal proper;ty, the right of way, the 
 roadbed, railroad track (the latter terms usually being interchange- 
 able), customarily comprise the property assigned to the State for 
 assessment, property not used in the operation of the road being 
 ordinarily left to local assessors. And yet the law is not without 
 
40 REPORT OF TAX COMMISSION. 
 
 example of the entire property, real and personal, used or not used 
 in the operation of the company, being assessed by the state board. 
 
 "Practice varies quite vexatiously as to just what elements in 
 and on the right of way, other than the right of way and roadbed 
 itself, should be left to the local assessor. The right of way and 
 roadbed are, of course, assessed by state authority wherever the law 
 provides for divided assessment; but with regard to the assessment 
 of buildings, stations, depots, warehouses, and the like, there seems 
 to be no clearly established rule. If the structure be outside of the 
 right of way it would not ordinarily be assessed by the state or 
 central assessor, and yet it might be so assessed, being taken by in- 
 tendment to be a part of the right of way. The reason for such a 
 practice would usually be found in the peculiar use made of the par- 
 ticular structures in question, their use being of such a character as 
 to associate them closely with the very function of the railroad com- 
 pany, and to make their quality quite as inherently that of the road- 
 bed as is a bridge, a tie, or a rail. Some states permit the assess- 
 ment by local assessors of structures within the right of way, such 
 as depots, station houses, etc. ; some even of station grounds. The 
 line of demarcation, however, is drawn by the right of way itself, 
 leaving all without the right of way to the local assessor and all 
 within to the state assessing authority. If there be a preponderat- 
 ing practice it conforms to this statement. * * * (p. 21.) 
 
 "Whatever is assessed by the central board or body must be ap- 
 portioned. * * * Apportionment is usually made on a mileage 
 basis, the average value per mile being determined and such average 
 value being multiplied by the number of miles of main track in the 
 county, city, or lesser taxing district to which the apportionment is 
 made. Sometimes it is attempted to ascertain the amount of prop- 
 erty having an actual situs in the particular taxing district and cer- 
 tify such amount to the district authorities for purposes of taxation. 
 And in some cases there is no expressed rule for the apportionment. 
 But examination of the practice discovers that in such cases the 
 apportionment is in most instances on a mileage basis. 
 
 "The computation or determination of the tax is wholly a me- 
 chanical function once the assessment has been made. Given the 
 rate of the tax, whether it be a rate presented by permanent or spe- 
 cial law or ordinance, the amount due from each company is quickly 
 ascertained. The amount payable to the State may be ascertained 
 by the State, the amoiint due to the locality by the locality, or both 
 amounts may be ascertained either by the State or the locality." 
 (p. 22.) State taxation of railways and other transportation 
 agencies. Part V; Eeport of Interstate Commerce Commission, 1903. 
 Page 14 et seq. 
 
 ' In the recent report of the Board of State Tax Commissioners 
 of New York, 1904, the trend of state legislation has been stated 
 
REPORT OF TAX* COMMISSION. 41 
 
 perhaps more succinctly than by the Interstate Commerce Com- 
 mission : 
 
 "The taxation of steam railways of the United States has been 
 the subject of much agitation and discussion by economists and tax 
 commissions. We have examined many of these reports and they 
 contain much of interest, showing careful thought and close study 
 ■of the subject in various forms. 
 
 "Railroad taxation began with the application of the general 
 property tax 'administered by local officers to these corporations. 
 The laws designed and framed for the taxation of the property of 
 individuals were consequently applied to the assessment of railroad 
 property, and, although inadequate to reach the taxable capacity of 
 those corporations, the practice has not disappeared in all of the 
 States. The progress away from the original plan has been difficult 
 and exceedingly slow in development. 
 
 "The prevailing idea of local government is that, as all persons 
 and property Mathin the jurisdiction of the district must be pro- 
 tected by the local authorities, the corresponding right of taxation 
 of all property must exist to enable thart duty to be performed. The 
 power to locally tax one species of property once acquired is held, 
 with great tenacity and reluctantly surrendered. This view extends 
 to cities, towns, and villages throughout the country where advo- 
 cates are found for local taxation of every species of property with- 
 out regard to its complex or interstate character. 
 
 "The opposition to surrendering local power as well as sources 
 of local revenue has defeated more rational and scientific laws for 
 the taxation of corporate property, and prevented the separation of 
 corporate taxation from the general property tax on real estate and 
 tangible personalty. The fear of antagonizing local interests has 
 inclined legislatures to permit the taxing districts to continue the 
 taxation of the property of railroads and to supplement the local 
 tax by the new or special forms of taxation on franchises, earnings, 
 ■etc., and, instead of establishing a new and comprehensive sys- 
 tem for the assessment of railroads, they have engrafted upon the 
 general property tax other taxes of various kinds which are deemed 
 the equivalent of all the public burdens the railroads should bear. 
 The patchwork thus produced is exhibited in the laws of some of 
 the States, and the whole situation is confused when the systems 
 ■of all the States are analyzed with a view of comparing the same 
 for the ^purpose of ascertaining the best and most approved method 
 of railroad taxation. The laws even of the same general scope have 
 received different judicial construction, so that the States with 
 statutes in similar language may be different in important particu- 
 lars in their actual administration. A law treatise would be neces- 
 sary to furnish a complete summary of existing laws for the taxa- 
 tion of transportation companies, and to indicate the precise method 
 
42 REPORT OF TAX COMMISSION. 
 
 practiced in all of the States. The inadequacy of the general prop- 
 erty tax law when applied to corporate property has long beeii 
 recognized, and as other elements possessed additional value tliej^ 
 Avere appropriated to make up deficiencies. Among the most impor- 
 tant of these elements was the franchise to be a corporation, to ac- 
 quire and possess property, to take the lands of private citizens by 
 the sovereign right of eminent domain, for corporation use, upon, 
 making a just compensation, and to fix and collect charges for re- 
 ceiving and carrying traffic. 
 
 "Examination of the report of Prof. Henry C. Adams, '.statis- 
 tician to the Interstate Commerce Commission, referrirfg to the vari- 
 ous laws under which railways are taxed, gives tables showing that 
 an ad valorem tax on the value of the whole or some part of the 
 real or personal property of railroads prevails in forty-two States, 
 five Territories, and the District of Columbia. Such tax is the prin- 
 cipal source of revenue in thirty-three States and practically th& 
 whole in twenty-two States. The specific tax on gross or net earn- 
 ings, revenues or dividends, in connection with a property tax, 
 exists in twelve States, exclusive of ]\Iichig'an, Minnesota, and Wis- 
 consin. 
 
 ' ' The trend of modern legislation towards better methods is clearly 
 shown. The general property tax law was well enough suited to 
 the conditions existing when corporations were nearly all of a local 
 character, but the consolidation of local companies into trunk lines 
 demonstrated that local administration was poorly adapted to cope 
 with the changed conditions. The departure from the old plan of 
 valuation is not to be accredited to a change of attitude on the C|ues- 
 tion of taxation of corporate property on a uniform basis of value 
 with that of individuals, but to the transfer of power to Ijoards 
 possessing state jurisdiction. The trend is in the direction of creat- 
 ing new administrative methods adapted to and capable of deter- 
 mining the value of property of transportation companies with 
 greater certainty. The result has been the establishment of methods 
 for railroad taxation radically different in operation and adminis- 
 tration from those employed in the taxation of individuals. The 
 system most generally used and approved is one which vests in state 
 boards free from local influences and conditions "the duty of valuing 
 railroad property for taxation, with broad powers to require re- 
 ports, examine books, investigate and obtain information necessary 
 for the determination of such value ' ' : Report of State Board of 
 Tax Commissionei's, New York, 1904, pp. 11-14. 
 
 In the appendix to this report will be found statements of the 
 assessed valuation of railway-operating property in the various 
 counties of the State for a number of years past. The rate per mile 
 has been shown in each case and can be ascertained for any given 
 year by counties, or vice versa can be ascertained fcTf anj' county 
 
REPORT OF TAX COMMISSION. 45 
 
 for a given year. But a glance is needed to show that assessments 
 of the same property have varied gr'eatly and arbitrarily in adjoin- 
 ing counties during the same year, and that assessments of the 
 same property from year to year in single counties have shown 
 similar wide discrepancies. Not only are the several assessments- 
 made of a specific property in any one year, inharmonious wheiL 
 considered one with the other, but almost without exception they 
 have been made by assessors who are acting without data, without 
 special knowledge or qualifications for the ascertainment of the 
 value of such properties, and in consequence injustice has been done- 
 doubtless both to the individual taxpayer and to the public. These- 
 considerations have led your Commission to recommend the creation 
 of a central board to assess such properties, having plenary powers 
 to ascertain all needed facts to make a just and full value assess- 
 ment of property, and composed of members possessed of the re- 
 quisite amount of expert knowledge to qualify them in such an. 
 undertaking, and so chosen that their responsibility is fixed and 
 their accountability to the public certain. 
 
 The same arguments that are urged for the assessment of railroad, 
 property by a central board apply with force to the assessment by 
 a central board of the operating property of all public service cor- 
 porations doing business as one system partly in this State or irh 
 more than- one county of the State. The Commission has felt it ad- 
 visable to place the assessment of all street railroad property and; 
 union depot companies within the jurisdiction of a central board,, 
 on account of the fact that their value is largely represented by in- 
 tangible property and intricate systems of business, requiring per- 
 sons skilled in accounts and taxation to estimate their value. 
 
 TAXATION OF OTHER PUBLIC SERVICE CORPORATIONS. 
 
 From a perusal of the bill submitted it becomes manifest that cer- 
 tain public service corporations, such as telegraph, telephone, ex- 
 press companies, sleeping car, refrigerator car, and oil companies,^ 
 have not been placed within the jurisdiction of a central board for- 
 the purposes of assessment. The policy in withholding these com- 
 panies from the jurisdiction of a central board has been dictated by 
 an action of the people in passing two laws under the initiative 
 provisions of this State, taxing those companies upon their gross 
 receipts at rates .varying as to the class in which the companies. 
 
44 REPORT OF TAS; COMMISSION. 
 
 Jiave been placed, and the Commission has reluctantly felt that this 
 action has resulted in the implied repeal of the powers and duties 
 
 ■ conferred upon it by Chapter 90 of the Laws of 1905, with refer- 
 ence to the taxation of these corporations. The people have solved 
 in their own way one problem which the legislature had previously 
 committed to us for investigation. 
 
 As a matter of policy the legislative assembly should, and rightly 
 so, refuse to modify or repeal or substitute other laws for laws that 
 
 .have received the sanction of such a large number of voters until 
 they had been given a fair trial. The Commission gladly accedes 
 to the proposition that the initiative laws are a step in advance, and 
 
 ..are calculated to supplant a primitive system and to reach property 
 escaping taxation at the present time, although in the opinion of 
 
 ,your Commission the system is considerably behind modern legis- 
 lation with reference to the taxation of these companies. In the 
 
 ■ opinion of the Commission the considerations which have heretofore 
 been urged for the assessment of the property of railway and other 
 corporations, both tangible and intangible, by a central board would 
 apply with equal force to the assessment for taxation of the prop- 
 erty of the corporations embraced in the initiative bills; but as the 
 :gross earnings tax provided by the initiative bills is calculated to 
 reach the intangible element in the property of such corporations, 
 
 i;he Commission feels that to subject such intangible element to a 
 ■second tax under an ad valorem system, imposed by an assessment 
 made by a central authority, would be inequitable. If the legisla- 
 ture shall be of the opinion of this Commissioii, and shall also de- 
 termine that it is wise at its coming session to extend the central 
 board system of assessment to the, corporations embraced in the 
 initiative bills, the necessary changes will readily occur to the care- 
 ful reader. But until the initiative bills have been given a thorough 
 trial the Commission does not feel warranted in recommending that 
 such action be taken. 
 
 MEMBERSHIP AND POWERS OP STATE BOARD. 
 
 In providing for such a board the Commission realized that addi- 
 tional state officers, with an expenditure of money to meet their 
 salaries, would encounter some criticism; but the Commission felt 
 that the additional expense was to the best interest &f tlie public. 
 In recommending the board it has been concerned with practicing 
 :the greatest amount of economy consistent with adequate service. 
 
REPORT OF TAX COMMISSION. 45' 
 
 The personnel of the state tax commission is made up of the- 
 Governor, Secretary of State, State Treasurer, and two appointive- 
 members, these appointive members receiving their commissions 
 from the Governor, Secretary of State, and State Treasurer, each, 
 appointive member to be of a different political party. This plan 
 possesses the merit of economy, inasmuch as the state officers serve 
 as members ex officio, and the fact that part of the board is com- 
 posed of appointive members is better calculated to obtain for the 
 work two members peculiarly fitted and qualified concerning ques- 
 tions of taxation. It is upon these two members that the bulk of 
 the work will devolve. 
 
 It is also provided that one of the appointive members shall act 
 as secretary of the Commission. In order to prevent the office of the ■ 
 other appointive member from becoming a sinecure^ the board is 
 authorized to direct him as to the duties he shall perform. In the' 
 bill submitted the salaries of the appointive members have been 
 left blank, to be filled by the legislature. We recommend they re- 
 ceive $2,000 each. The theory of the membership of the board also 
 contemplates that the responsibility for the acts of the board shall 
 be placed- largely upon the elective state officers. They constitute- 
 the majority of its membership, and by virtue of that fact, and the 
 additional fact that they are politically responsible to the people, it 
 seems best to the Commission to place the responsibility for the- 
 acts of the board with those members who are not too far removed 
 from the people, and whose official acts are most carefully scrutin- 
 ized by the entire electorate. It might be urged that the election 
 of the membership of a commission of this kind should be conferred 
 upon the people directly, and there has been in some nine States 
 of the Union a tendency to establish an elective commission in pref- 
 erence to an appointive commission. But the experience of the 
 State of Wisconsin with reference to its railroad commission is a 
 sufficient precedent for the appointive system in preference to the 
 elective. It is a noteworthy fact that in the State of Wisconsin 
 railroad influence was exerted for an elective rather than an ap- 
 pointive commission. 
 
 The jKOst that any commission or legislature can do is to propose- 
 or enact a fair, workable assessment law. The enforcement rests 
 with the officers charged with the duty of administering it. Whether- 
 ari assessment law is a success of a failure depends in large measure 
 
-4G REPORT OF TAX COMMISSION. 
 
 Tipon the assessing officers. The matter is of such great importance 
 to the entire community that policy demands the assessing officers 
 should be held to the strictest accountability, and that responsi- 
 bility for their acts should be easily fixed. This we have accom- 
 plished by putting it absolutely within the power of the three chief 
 ■elective officers of this State to make the enforcement of the bill 
 proposed either a success or a failure. The responsibility will rest 
 "upon them, and they can not avoid it, and must answer to the elec- 
 torate for their trust. 
 
 The Commission being composed of the Governor, Secretary of 
 State, and State Treasurer, who retire from their respective offices 
 .at the same time, and who have the selection of the appointive mem- 
 bers of the board, all the members ex officio will retire from their 
 membership from the Commission at the same time, unless re- 
 •elected. As the Commission had in view a continuing board, it was 
 thought better to have the terms of the two appointive members ex- 
 pire at different times than when other state officers are installed, 
 and that both should not retire at once. As there is a constitutional 
 provision prohibiting an appointive office for a term greater than 
 iour years, the terms of the first appointive members have been 
 made to expire respectively one in two years and one in four years 
 from time of appointment. 
 
 The powers of the board are in their nature of two- kinds, (1) su- 
 pervisory, and (2) those concerning the power to assess property; 
 The supervisory powers of the board are calculated to establish 
 uniformity in methods of assessment by county assessors and local 
 boards of equalization, the idea being that a general supervision of 
 these officers by a state tax commission will have the result of estab- 
 lishing throughout the State a full cash value of property for assessr 
 ment. It is not pretended that the supervisory power of the board 
 will result in a better administration of the personal property tax, 
 and the Commission is convinced that the present system of per- 
 sonal property taxation is radically wrong, and has, in another part 
 •of this report, discussed the various methods of taxation of personal 
 property. 
 
 Subdivision 1 of section 5 of the bill, devoted to the powers of 
 the state board of tax commissioners, confers general supervisofy 
 powers upon the board. Power is also given to the board to pre- 
 scribe uniform books and blanks for the assessment and collection 
 
REPORT OF TAX COMMISSION. 
 
 47 
 
 of taxes where the same are not otherwise specified by law; and the 
 further power is given -that if the blanks specified by law prove 
 themselves to be inapplicable to the board, it shall have power to 
 make necessary changes. Further power is given to the board to 
 •construe the tax and revenue laws of the State. In the opinion 
 •of your Commission this is a valuable power to be placed in the 
 hands of a central board, inasmuch as the conference of this Com- 
 inission with the State Assessors' Association disclosed the fact 
 that there was a great divergence of opinion in reference to the 
 •construction of a number of revenue provisions of the State. It 
 was felt that if the assessors take up doubtful questions with a 
 board skilled in taxation a great deal of the apparent difficulty that 
 the assessors are now. laboring under would be cleared up. 
 
 The bill further provides that one member of the board shall 
 visit each county of the State at least once a year and examine the 
 work of the assessors, to the end that the tax and revenue laws of 
 the State be strictly enforced in each county of the State. Further 
 power is given to the board by the bill to make from time to time 
 recommendations to the legislature with reference to any change 
 or amendments that might be needed in the tax laws of the State, 
 or the constitution of the State touching matters of taxation. 
 
 The Commission is thoroughly of the opinion that there should 
 be a permanent body of investigators of the systems of taxation in 
 other States and in foreign countries. The experience of this board 
 in its investigations of tax problems has been that the subject is one 
 of great complexity, and the short time which it has had to devote 
 to the investigations of the various problems of taxation convinces 
 the board that only a few questions can be taken up in the brief 
 space of any one year. The Commission fully realizes that it has 
 left a great many subjects of taxation practically untouched, yet it 
 feels that it has furnished sufficient data for succeeding boards to 
 take up the work, correct and expand the results obtained by this 
 Commission, and enter upon the new problems that Avill confront 
 it without the same difficulty that has accompanied the work of 
 this Commission. We have found upon investigation that some of 
 the problems of taxation have not been solved in this country, 
 although they are being taken up and studied by scientific investi- 
 gators, and it must be necessary that this State have in its employ 
 persons who shall follow the developments of taxation and incor- 
 
48 REPORT OF TAX COMMISSION. 
 
 porate them into the laws of this State when the same seem to be- 
 desirable. In many cases the Commission .has studied the systems- 
 that seem to work well in other States, and yet when compared witk 
 the local conditions of this State it has been clearly demonstrated 
 that they could not be incorporated into our laws for taxation. 
 Much of the work of a state board of tax commissioners with refer- 
 ence to the subject of tax problems must be educational, and it is^ 
 felt that a report submitted at each re^lar session of the legisla- 
 ture by a board of tax commissioners would be very advantageous. 
 
 The Commission has deemed it advisable to place under the juris- 
 diction of the state board of tax commissioners certain powers 
 with reference to the collection of inheritance taxes. The State 
 of Washington has conferred a similar power upon its State Board 
 of Tax Commissioners, and that commission has devoted itself with 
 diligence to the collection of inheritance taxes that were escaping- 
 payment under their law, and has met with great success in the 
 collection of delinquent inheritance taxes. The Commission is con- 
 vinced that the enforcement of the inheritance tax law in this State 
 is not as effective as it would be if the State had better supervision 
 and inspected the records of the probate courts of the State, with 
 the object in view of forming an opinion as to whether inventories, 
 as filed in probate courts, accurately stated the value of estates sub- 
 ject to inheritance taxation. 
 
 As the law is administered now controversies between estates 
 pending in probate courts and the State concerning valuation is 
 conducted by correspondence, and reliance is placed upon county 
 officials for the protection of the State's interest. 
 
 Similarly the powers and duties of the Commission are broad 
 enough to include a supervision over all specific taxes collected by 
 the State, either by way of corporation fees, insurance licenses or 
 fees, gross earnings tax upon certain corporations, or otherwise, 
 the object in view being that none of the specific taxes due the State 
 were evaded by persons or corporations rightly subject to their 
 burdens. 
 
 The bills have conferred power upon the state board of tax com- 
 missioners to supervise the methods of arriving at the value of 
 franchises and special franchises. It was deemed advisable to leave 
 to the local assessor the direct assessment of the property of a num- 
 ber of public service corporations, as it was considered that these- 
 
REPORT OF TAX COMMISSION, 
 
 49 
 
 corporations are so numerous that to place the power of assessment 
 with a state board of tax commissioners would entail an enormous 
 amount of work, and could hardly be done by the clerical force 
 given the state board of tax commissioners by the provisions of 
 the bill creating it; still, it was felt that the ordinary county 
 assessors hardly possessed the qualifications for determining a 
 proper method for the valuation of franchises, the purpose being 
 to have the state board of tax commissioners outline by instruc- 
 tions the best methods of arriving at the valuation of these tangible 
 and intangible elements, so that the local assessors by following 
 the instructions of the board could assess all elements of value, suf- 
 ficient administrative power having been given the central board 
 to make the plan workable. 
 
 An examination of the bill creating the state board of tax com- 
 missioners discloses the fact that it also has the powers of an assess- 
 ing board. With reference to their powers, it may be well to state 
 that the provisions for equalization and appeal are similar in the 
 main to the provisions for the equalization of assessments and 
 appeal therefrom of property assessed by local assessors. 
 
 In the conferring of the powers of assessment of certain property 
 upon the said board of tax commissioners several provisions have 
 been made mandatory. The bill commits the board to the ad 
 valorem system of taxation. It further provides that the board 
 must be guided in the apportionment of the value of the property 
 that this State may tax to a single-track mileage basis ; and it fur- 
 ther provides that the valuation determined by the board shall be 
 certified to the various taxing districts of the State according to 
 a designated method. Beyond this the powers of the board are 
 largely discretionary, as it was felt that no one system of valuation 
 should be binding upon the board for all of the property subject to 
 taxation by it, the board being convinced that to assess by a math- 
 ematical rule and without discretion would in a great number of 
 instances result in an unjust valuation. It believes that each sys- 
 tem of property should be considered separately and with refer- 
 ence to the data applicable to the operating property of the par- 
 ticular road or system. The Commission thinks that the ad valorem 
 system is better calculated to reach the taxable capacity than any 
 other system that has been suggested, and that after the value of 
 the property of public service corporations subject to assessment 
 4 
 
50 REPORT OF TAX COMMISSION. 
 
 for taxation by a central board has been deterinined, that it should 
 stand with reference to the tax levy, as other property in the State, 
 at least under the present constitutional provision. 
 
 As to the distribution of value to this State the Commission has 
 been guided by the decisions of the higher courts of the United 
 States upon the subject of taxation of interstate commerce, and 
 feels that its system is well within the law. 
 
 In this connection reference is made to a summary of the results 
 of the investigation as to the commercial valuation of railway oper- 
 ating property undertaken in 1904 by the Bureau of the Census. 
 It was concluded by the experts of the bureau that the best method 
 of distribution is according to gross earnings; that is to say, that 
 the ratio to be applied is that obtained from a comparison of the 
 gross receipts within the State to the gross receipts of the entire 
 system. But this Commission is not able to concur in that conclu- 
 sion, and believes that the difficulties that would accompany the 
 obtaining of an accurate statement of the gross receipts from oper- 
 ation within the State precludes the application of this method for 
 the purpose of apportioning value to the State, especially as it 
 would practically result in almost the same thing as an apportion- 
 ment upon the basis of single-track mileage. The Commission at- 
 tempted to secure a statement of gross receipts within the State 
 from the various public service corporations doing an interstate 
 business, and it was found that it was impossible to obtain such a 
 statement without compelling the corporations affected to resort 
 to heavy expenditures, necessitated only for such purpose, which 
 amounted to a confiscation. Some of these special reports were ob- 
 tained at considerable expense on the part of the corporations 
 making them. Analysis showed that the gross receipts which might 
 be considered as belonging to Oregon could be computed in several 
 different methods, which would yield widely differing results. We 
 have been unable to say that any one method- was logically more 
 accurate than another; but our investigations showed that the ap- 
 portionment of gross receipts made by the companies themselves 
 differed but little from the ratio of single-track mileage. 
 
 In the distribution of the values credited to this State for taxa- 
 tion by the state board of tax commissioners, to the various tax- 
 ing districts within the State, the first problem that confronted the 
 Commission was the apportioning of main and branch lines. It 
 
REPORT OF TAX COMMISSION. 51 
 
 l)ecame manifest that to distribute value to taxing districts upon a 
 mileage basis, without a consideration of the value of a branch line 
 to the system, would result in great inequality ; so power was given 
 to the state tax commission to value separately each branch line 
 and distribute that value among the proper counties on a branch 
 mileage basis, and then to distribute the remainder as the value of 
 the main line according to its own mileage. 
 
 The next problem was the distribution of the value of car and 
 repair shops and bridges crossing the great fivers of the State. 
 The Commission did not concern itself especially with terminals, 
 as the railroad terminals of the State are ptactically limited to 
 Portland and are operated under a separate company. It was 
 thought it would be unjust to the county where car shops, repair 
 shops and bridges are located to distribute their value to the remote 
 counties of the State upon the mileage basis (this would also be 
 true of terminals), so provision has been made for their local assess- 
 ment, and the certification of the local assessment to the state board 
 of tax commissioners, a proper deduction for the same being made 
 "by the state board before the distribution of value by it. 
 
 The property that has been placed within the jurisdiction of the 
 state board of tax commissioners for assessment has been limited 
 to operating property, with the deduction mentioned, and intan- 
 gible elements of value. The intangible elements of value to be 
 taken into consideration in estimating the ultimate value are not 
 assessed separately. This provision as to intangible elements does 
 not differ from similar directions contained in the general property 
 act recommended by us, for we have recommended that earning 
 power be taken into consideration as an element in the ascertain- 
 ment of the value of all property, and that franchises and privileges 
 granted or enjoyed shall be valued as real estate, but not separately 
 from the real estate to which they are appurtenant. The property 
 ■of the public service corporations not essential or necessary to or in 
 the operation of the system is left for the purposes of assessment 
 to the jurisdiction of the local assessor. 
 
 As has been intimated in this discussion, the method of valuation 
 has been left to the discretion of the state board of tax commis- 
 sioners. Some twelve or thirteen methods have been suggested as 
 the basis for reaching the taxable elements of corporations, and it 
 has been considered that it should not be mandatory upon the Cen- 
 
52 REPORT OF TAX COMMISSION. 
 
 tral assessing board to follow any particular method. The capital- 
 ization and net earning method as set out in Oregon & Cat. B. R. Co. 
 V. Jackson County, 38 Or. 589, appeals strongly to this Commis- 
 sion as the best basis for the taxation of the operating property 
 of public service corporations, although it is not carried into the 
 minute details of calculation as scientifically as, no doubt, the court 
 would have desired had the method pursued by the Census Bureau 
 been before it. 
 
 The Supreme Court of this State has pointed out that other ele- 
 ments than capitalization may properly be considered in the esti- 
 mation of such value. We have provided that the information 
 which the state board shall call for from the railway companies shall 
 be sufficient to enable it to take into consideration the physical 
 properties, ~the stocks and bonds of the company and their value, 
 and the earning power of the road; and the question which must 
 arise in each individual case as to the element which sh&uld be 
 given the greatest weight in the calculation of value of any specific 
 road must necessarily be largely committed to the discretion of the 
 assessing board. 
 
 Section 6 of the bill for a state board of tax commissioners, and 
 the sections immediately subsequent thereto, deal largely with ad- 
 ministrative features. The term "property" is defined, and it is 
 clearly provided that the property defined is subject to assessment 
 for taxation, whether held as owner, lessee or occupant, thus avoid- 
 ing many troublesome questions that would otherwise arise in the 
 assessment. As the ad valorem system of taxation requires the 
 physical location of property in the State, either actually or upon 
 a constructive basis, it has been found necessary to define property 
 with reference to its situs. 
 
 In order to place sufficient power in the hands of the Commission 
 to obtain data for valuation, the bill provides sufficient administra- 
 tive features for the compelling of the furnishing of reports upon 
 requisition. As a full cash value can only be obtained by an 
 effective system of reports, there has been incorporated into the bill 
 a number of important provisions that such reports shall contain, 
 while other and additional provisions are left discretionary with the 
 board. This Commission has prepared, for its own investigations, 
 elaborate blank reports to be served upon the various public service 
 corporations of the State, and which were used by it in obtaining 
 
REPORT OF TAX COMMISSION. 
 
 53 
 
 its statistical information with reference to value, mileage, etc. 
 These blanks have been found too bulky to be incorporated into this 
 report, but they have been filed separately for the benefit of any 
 official who may desire to consult them. These blanks, if properly 
 answered, would give a prospective purchaser or bond buyer all 
 necessary information as to the value of the property, short of 
 actual physical inspection. While they may seem to go into unnec- 
 sary detail, the information called for is all relevant to the question 
 of value, and the reports go into no greater detail than those now 
 exacted by other States. In this connection it may not be amiss to 
 state that, although the making of these reports obtained by this 
 Commission entailed much expense and labor upon the corporations 
 making them, in the main they were fairly and cheerfully furnished, 
 and the efforts of the Commission to obtain the data asked for gen- 
 erally met with the hearty cooperation of these companies. 
 
 The assessment is made in a manner which partakes largely of 
 the method pursued by the county assessor in preparing his assess- 
 ment. A tentative assessment and apportionment between main 
 and branch lines and to the counties is entered upon the assessment 
 roll kept by the state board. This roll must be prepared by the first 
 Monday in October, the same time the assessment roll is prepared in 
 each county. Of course, the assessments are made as of the owner- 
 ship and value on the preceding March 1, as in the case of other 
 property. Notice is given to the public generally that on the first 
 Monday in October the board will attend at the State Capitol and 
 examine the assessment roll made by it, and review the same, and 
 correct all errors in valuation, description, kinds or quality of prop- 
 erty by it assessable, and any apportionment of assessments made 
 by it to the several counties. An opportunity is thus given to the 
 persons and corporations assessed and the counties interested in 
 the apportionment to appear and make any valid objection, either 
 as to the amount, character of assessment, or distribution. When 
 the roll has been thus reviewed, and omitted property been added, 
 it is deemed an assessment. The board is given the same time to sit 
 as a board of review that we have given to the county board of 
 equalization— one month. Similar proceedings have been afforded 
 to any person or corporation aggrieved for appeal to the appro- 
 priate circuit court. The observations made later in this report, 
 as to the benefits accruing from the speedy and adequate remedy 
 
54 REPORT OF TAX COMMISSION. 
 
 being afforded by way of appeal as a preventive of injunction pro- 
 ceedings, will, of course, apply with great force to assessments of 
 property of this character. 
 
 After the roll has been reviewed and the assessments have be- 
 come final, the board certifies the number of- miles of main and 
 branch lines to the several county clerks, together with the total 
 valuation and valuation per mile. The county clerk thereupon 
 enters the amount certified in the assessment roll which has been 
 made by the county assessor and equalized by the county board of 
 equalization, after apportioning the amount certified to the various 
 cities, towns, school and road districts, ports, etc., in proportion tO' 
 the mileage in each. 
 
 As a prominent feature of the act creating this state board, and 
 as of vital importance in obtaining the necessary equality of assess- 
 ment throughout the State, we would require the county assessor 
 to file with the state board an oath that he has diligently and to 
 the best of his ability assessed all property in his county which, by 
 law, he is permitted to assess, at the full cash value thereof, and 
 that he has not wilfully and knowingly omitted to assess any per- 
 son or property, or assessed over or under the full cash value thereof 
 any property or class of property whatever. "We would make the 
 failure or refusal to take or file the said oath, or the assessor's wil- 
 ful omission of any person or property from the assessment roll, or 
 his assessment, wilfully and knowingly, of any property or class 
 of property under or over the full cash value thereof, a misde- 
 meanor. The judgment of conviction for a violation of such pro- 
 visions should of itself work a forfeiture of the office held by the 
 assessor. 
 
 We have provided that it shall be unlawful for any member of 
 the state board, directly or indirectly, to accept any free pass, frank 
 or gratuity whatever from any person or corporation liable to assess- 
 ment by the board. The acceptance of such pass or gratuity should 
 be a misdemeanor, and the judgment of conviction thereof shoiild 
 of itself work a forfeiture of the office held by such tuember. The 
 objects of this provision are apparent arid need no comment. 
 
 It is not intended that the assessments to be made by such board 
 shall commence with the assessment for the year 1907, made on a 
 basis of ownership JMarch 1, 1907; but the assessment of property 
 contemplated by the act should be made by the board at the next 
 ensuing date fixed by law for such purpose. 
 
REPORT OF TAX COMMISSION. 55 
 
 THE DUTIES OP ASSESSORS AS TO ASSESSMENTS OP PROPERTY LOCALLY. 
 
 In the bills herewith submitted such changes as seem to be neces- 
 sitated by the creation of a central assessing body for the assess- 
 ment of certain classes of property have been made, generally by 
 providing that the county assessor shall assess all property for 
 which some other mode of assessment is not by law provided, or 
 shall assess property by him assessable, etc. 
 
 It shall be noted at the outset of any consideration of our present 
 system of laws for the assessinent, levying and collection of taxes, 
 that, generally speaking, it is now well night impossible to obtain 
 a valid title to real property based upon tax proceedings. When 
 contested in the courts the tax title is generally held invalid. Sev- 
 eral lawyers throughout the State have even advertised in the press 
 that they made a specialty of avoiding defective tax titles, and have 
 done a thriving business in upsetting sales made for delinquent 
 taxes. This has been the ease because compliance with the juris- 
 dictional and essential provisions of law has been practically im- 
 possible, and what the defects and inconsistencies in the s'tatutes 
 have not done to invalidate tax titles, the disobedience to its pro- 
 visions or carelessness of officers have supplied. As an instance of 
 the inconsistencies of our present statutes the following may b" 
 noted: The on]j' provision of law fixing the time for the meeting 
 of the board of equalization is found in section 3060, B. & G. 
 Code, which provides that an assessor shall give notice that, on the 
 last Monday in August the board of equalization will axtend at 
 the office of the county clerk of his county, etc. By section 3057 
 tne assessor is given until the first Monday in September to tile his 
 I'oll, and, if time be extended by the county court, may have until 
 the first Monday in October following for such purpose. But no 
 provisions of law exist for an extension of the time of meeting of 
 the board of equalization. Commonly the assessor takes until the 
 last day, and often procures an extension of time to file his roll. 
 The board of equalization is thus required to meet pernaps six 
 weeks before the assessment roll is completed, and as its functions 
 lapse when it has been in session a week, it must have passed out 
 of legal existence at a date before the assessor is required to have 
 the assessment roll ready to equalize. 
 
 Section 3063, B. & C. Code, provides that it shall be the duty 
 of bank cashiers to make a statement to the assessor of the owner- 
 
5G KEPOKT OF TAX COMMISSION. 
 
 ship of shares in their banks on the first day of September in each 
 year, but assessment of property generally is made as of March 1, 
 SIX months distant or prior, as the case might be. 
 
 Three distinct provisions of law exist as to when the tax collector 
 shall pay oyer to the county treasurer funds in his hands, and each 
 independent of the others. Section 3095 makes it the sheriif 's duty 
 to pay over money collected by him on the tax list at least once a 
 mouth, taking a duplicate receipt. Section 3100 makes it the duty 
 of the tax collector to settle with the county treasurer as often as 
 once a week, and to take a triplicate receipt. Section 3104 provides 
 that the sheriff shall make settlement with the county treasurer on 
 the last business day of each week. There is one provision of the 
 statutes requiring the tax collector to make certificate to the county 
 court, and another to the county clerk on practically the same mat- 
 ter. See sections 3112, 3113, B. & C. Code. 
 
 The provisions of law for the 'collection of poll tax refer for their 
 enforcement to "the preceding section", which has been repealed 
 without a substitute being enacted. 
 
 These sample inconsistencies have resulted more from inadver- 
 tence in amendments, and by relying upon a repeal by implication 
 to take the place of an amendatory statute or an express repeal. 
 Th(! remedy exists in a thorough revision of the system, and this 
 the Commission has endeavored to accomplish. No change has been 
 recommended merely for the sake of change. Such departures from 
 the existing system as are recommended are, in the opinion of the 
 Commission, necessary, and not merely advisable. Due regard has 
 always been given to the consideration that permanency in the sys- 
 tem of collection of taxes is one of the most desirable elements it 
 can possess. 
 
 Consultation with the Assessors' Association has shown that, 
 everything considered, March 1 is as fair a date to mark the com- 
 mencement of a new assessment as any which has been suggested. 
 The association's recommendations are in this particular entitled 
 to great weight, and, as suggested by it, we advise that no change 
 of time of assessment be made. 
 
 The Commission has then recommended that the assessor be given 
 until the first Monday in October to file his roll. Practically this 
 is no change from the present system, but it obviates the necessity 
 of an order being entered by the county court, and the consequences 
 of such order not being entered. 
 
REPORT OF TAX COMMISSION. 57 
 
 In order to avoid the omission of real property from the roll, pro- 
 vision has been made for each assessor keeping a present ownership 
 book or list, or else a plat book, upon which shall be noted the owner- 
 ship of all tracts of land. To meet suggestions offered by many of 
 the assessors, as to the inadequacy of the present penalty of $20 
 for refusal to furnish a list of personal property, the Commission 
 recommends that the penalty be increased to $50. 
 
 The present form of assessment roll is a heritage from a system 
 of assessment of property entirely dissimilar from that now inhering 
 in this State. 
 
 As to real property, the assessment was formerly against the per- 
 son because he owned the property; now the assessment is against 
 the real property, and the ownership incidental. Corresponding 
 changes have not been made in the usual form of roll. The Secre- 
 tary of State furnishes each county with its blank assessment roll. 
 He furnishes the form of roll which the county prefers, and the 
 assessors have generally requested a form such as was used under 
 the old system, and which is not entirely suitable under the present 
 plan of assessment. This has been because the assessors have largely 
 learned their business by tradition or from their predecessors, and 
 therefore have learned the old theory of assessment and not the 
 new. 
 
 When at the convention of assessors, held at Portland, the ques- 
 tion was asked by the Commission, Why assessment rolls were not 
 generally arranged geographically rather than alphabetically by 
 the name of the owner, several of the assessors expressed surprise 
 that there had been any change in the law, and that a geographical 
 arrangement was permissible or practicable. Discussion disclosed 
 that many of the assessors still believed that the vital point in 
 making the assessment was to get the name of the owner of the real 
 property correctly entered upon the roll rather than to make an 
 ■accurate description of the real property. In other words, they 
 were still assessing the owner rather than the property. 
 
 The Commission has tried to make it plain in its bills submitted 
 herewith that assessments of real property shall be made against 
 the property itself, designating the owner if known, if unknown so 
 declaring, striking out all reference to an occupant. 
 
 The present form of assessment and tax roll is subject to criticism 
 as unnecessarily bulky and unwield.y. Profiting by the experience 
 
6S REPORT OF TAX COMMISSION. 
 
 of Multnomah County, we have provided that the assessment roll 
 may be divided so as to show separately assessments of real prop- 
 erty, or lands and lots, and assessments of personal property. This 
 change will commend itself to all officers having custody of the 
 assessment or tax roll who have occasion to handle the bulky books 
 now used. 
 
 To avoid the necessity of copying a long metes and bounds: 
 description of the tract of real property in the preparation of the 
 assessnient roll year by year, wfi have borrowed a provision found 
 in the laws of Washington, that a book shall be kept in the office 
 of the tax collector, to be known as the "Description Book." This 
 book is arranged by order of sections or land claims, and in it the 
 assessor writes a description, by metes and bounds, of any desired 
 tract, and gives it a number, and thereafter a reference to tue num- 
 ber of the tract is sufficient in all proceedings relating to taxes. 
 
 Provision has been made for the assessment of an undivided inter- 
 est in real or personal property, and for the payment of the tax 
 upon an undivided interest on real property by paying, a propor- 
 tionate amount of the whole. Authority for such procedure is not 
 found in our present statutes, although the practice is common. 
 
 Similar provision has been made for the division of real estate 
 assessment for a taxpayer who desires to pay upon a smaller tract 
 than thii whole assessed. Where the assessed valuation is not over 
 $2,000 the tax collector makes the division finally; if the assessed 
 va' aation of the tract exceeds $2,000 notice of the division proposed 
 i', sent each of the known owners by registered mail, unless they 
 have alreariv applied for a division of the assessment, and if nO' 
 protest is filed within fifteen days the division made by the tax 
 collector is final; otherwise, if protest be filed, the county court 
 makes the division. Although there is no provision of law per- 
 mitting such procedure at the present time, in practice such func- 
 tions have been asstimed either by the sheriff, the assessor, or the 
 county court. Tracts are assessed upon the basis of ownership as 
 of March 1, and almost a year elapses before the warrant is placed 
 in the hands of a tax collector. During this period the ownership 
 of real property not uncommonly changes hands, the tract is 
 divided, and sometimes platted into small lots, and sold to numerous 
 owners, who find themselves at a loss, without the enabling pro- 
 visions of a statute such as that suggested, to remove the lien of 
 
REPORT OF TAX COMMISSION. 50 
 
 the taxes for the whole tract from the property held by them in sev- 
 eralty. 
 
 We have provided that lands be assessed in units not greater than 
 a quarter section according to the government survey. The object 
 of this is to permit a more accurate assessment than when a number 
 of quarter sections, or even sections, are assessed in a lump. The- 
 unit should not be too small or the work of assessment will be made 
 unduly laborious; nor should it be too large, because the taxpayer 
 and board of equalization should know the details upon which the 
 assessor has placed his valuation. As a mean between the two we 
 have recommended a unit of a quarter section. 
 
 The Commission has been advised that in one county in this State 
 in a recent year the county assessor failed to make an assessment; 
 he appointed and attempted to act by a deputy, although there was 
 no express authority for his having a deputy. It became apparent 
 that there would be no assessment roll if the regularly elected and 
 qualified assessor was to be depended upon to make it, and the acts; 
 of the deputy de facto were accepted. The remedies' of mandamus- 
 or an action to declare the assessor's office vacant might have been 
 open to the county, but to have pursued either would have required 
 time, which would make an assessment for that year out of the 
 question. To avoid the recurrence of such an unfortunate predica- 
 ment the Commission has provided in its act that, in event of the 
 failure of the assessor to commence, or continuously and vigorously 
 prosecute, the preparation of the assessment roll in the manner 
 provided by law, the county court may summarily appoint a special 
 assessor, who shall qualify in the same manner as the assessor, with 
 his duties and powers, and whose acts shall have the same effect 
 as if done by the assessor. 
 
 Suggestions have been made from time to time to the Commis- 
 sion that provision be made for the publication of the assessment 
 roll in some newspaper or newspapers, or at least the publication 
 of an abstract of the rolls by precincts, prior to equalization. The- 
 thought is that if publicity were given to the assessments before 
 equalization the taxpayers affected would inform on each other, 
 and omitted property would thereby be added to the roll by the 
 county board of equalization, and the assessors be held to a stricter 
 degree of accountability. This provision seems to be suggested by 
 a somewhat similar statute in force in the State of Illinois. In that 
 
i60 REPORT OF TAX COMMISSION. 
 
 State the township system of assessment is in force, and the town- 
 ship assessors are required to cause a statement as to their assess- 
 anents to be published in a newspaper printed in their district. The 
 statement published contains the assessments on personal property, 
 and all changes in assessments of real property; in stated periods 
 ;of years the assessments of real property themselves are published. 
 In the larger counties this information is not published in the news- 
 papers, but printed in pamphlet form, and one copy is distributed 
 to each voter. 
 
 This Commission can not recommend the adoption of such a 
 remedy in this State. The State of Illinois, in which the plan pro- 
 posed finds perhaps its only exemplification, is by no means immune 
 irom the practice of undervaluation of property and omission of 
 personal property from its tax rolls. No system of assessment 
 which depends upon a man 's neighbors becoming voluntary inform- 
 ers against him, rather than holding the assessing of&eer to a high 
 -degree of efiicieney and diligence, ever has or will permanently and 
 o'enerally produce satisfactory results, or commend itself as the 
 scientific system. Not only is the informer system wrong in prin- 
 ciple and unproductive of results, but the scheme would be enor- 
 mously expensive in this State, and thoroughly impracticable in 
 .application. 
 
 To say nothing of the fact that it is physically impossible for 
 "copy" of the assessment roll to be furnished after its completion 
 by the assessors, and before the meetings of the several boards of 
 -equalization, an entire change in our assessing system would be 
 necessary to put the plan into operation. Instead of assessing by 
 property generally we would have to assess by precincts; to give 
 totals only would be absolutely meaningless; the details of the 
 -assessment must be given or the information conveyed to the public 
 AS to totals would be misleading and unintelligible. In Multnomah 
 County the cost of such publication, in a year when real estate 
 ^assessments would have to be published, would be, as estimated by 
 the taxing officers of that county, $65,000. This calculation is based 
 upon the assumption that such a statement coidd be piiblished. 
 Practically it could not be prepared and published between the 
 time of the completion of the roll and its presentation for equaliza- 
 iion to the county board. 
 
 The assessing conditions in the State of Illinois are very different 
 Tthan in Oregon. There the assessments are made by townships, and 
 
REPORT OK TAX COMMISSION. 6]j ' 
 
 here no regard is paid to precinct lines; nor are advices received'. 
 by this Commission from the State of Illinois itself satisfactory 
 as to their justification of the system. The chief officer of the State- 
 whose duties pertain to taxation speaks very guardedly of the oper- 
 ation of the law, saying that he does not know what results it 
 obtains, or why the legislature adopted it, but he states that com- 
 plaints have been made as to the cost of the publication. 
 
 In the opinion of the Commission our present system gives all 
 needed publicity. The assessment roll is open to inspection for one 
 week during the meetings of the board of equalization, when any 
 individual who is disposed to act as informer has ample oppor- 
 tunity to examine the roll, note the discrepancies in his neighbor's 
 assessments, call the attention of the board to omitted or. under- 
 valued property, and to hold the assessor to the degree of account- 
 ability which the performance of his duties may have merited. 
 
 It is not intended that the act submitted for a system of assess- 
 ment of property for taxation should apply to the assessment which, 
 but for such act, will be made in the year 1907 upon the basis of 
 ownership and valuation March 1, 1907. Accordingly a saving 
 clause has been inserted to this effect, continuing in full force for 
 the purposes of the assessment to be made as of March 1, 1907, of 
 the statutes heretofore in force, until all things in and about the 
 1907 assessment shal have been done. However, this does not apply 
 to the manner of equalization by assessment, or the levying or col- 
 lection of taxes, as will be seen later in this report. 
 
 THE BOAED OF EQUALIZATION. 
 
 Under the present system we practically have two boards of equal- 
 ization, one meeting after the other, and having full power to undo 
 the work of its predecessor. 
 
 The county board of equalization consists of the county judge, 
 county clerk, and assesor. There is how no provision as to a quoruni 
 or a majority acting. This board continues in session but one week, 
 during which time it must examine and correct the roll, equalize 
 values either by reducing them or increasing them upon due notice 
 to the taxpayer, and may place omitted property upon the assess- 
 ment roll. If the board does not complete its work within the week 
 the county court at its next regular session completes the exam- 
 ination and correction of the roll. But the county court has a dif- 
 
<62 REPORT OF TAX COMMISSION. 
 
 ierent membership than the county board of equalization, and does 
 jiot have the advantage of the advice and counsel of the assessor 
 whose work is being equalized and corrected. The county court 
 has no power to assess omitted property or to increase on its own 
 initiative the assessment of any taxpayer; its functions are solely 
 to complete the work which has been commenced and been left 
 unfinished by the county board of equalization. 
 
 Neither the board of equalization or county court has the full 
 powers of a board of equalization. The board can continue in ses- 
 ;sion but a week, and if that time is insufficient to perform its duties 
 its powers lapse, and it is obliged to hand its uncompleted work 
 •over to another tribunal. The county court does not succeed to the 
 iull powers of the board of equalization, for it can only complete 
 work which the board has commenced. It is not apparent why full 
 powers were not conferred in the first instance either upon the 
 board of equalization or the county court, unless it be that the pres- 
 ■enee of the assessor was desirable, and the clerical assistance of the 
 clerk was necessary in the work of the board of equalization, and 
 that the county court, as the fiscal agent of the county, was properly 
 to be consulted. Results have been that in many cases the county 
 -court has entirely undone the work of equalization performed by 
 the board; and instances are not lacking where the county board 
 ■of equalization has adjourned with its work nominally completed, 
 but in reality incomplete, in order to divest the county court of 
 jurisdiction to perform some threatened act of radical revision. 
 
 Conceding that the assessor should properly be a member of the 
 board in order that he may explain and defend his assessments as 
 against the complaining taxpayer, and that the county clerk from 
 his general familiarity with county affairs and his presumable 
 expertness in clerical matters, and the county judge and two com- 
 missioners as the fiscal representatives of the county, should each 
 have a voice and part in the equalization of assessments, we believe 
 the combination of the functions now exercised by two boards will 
 be a decided advantage. 
 
 We have, therefore, recommended that the countj^ board of equal- 
 ization consist of the county judge, county commissioners, the 
 county clerk, and assessor ; that the countj" judge shall be chairman, 
 and the county clerk the clerk of the board, if present; and that 
 Ihe board's actions should not be questioned by the absence of a 
 
REPORT OF TAX COMMISSION. 63 
 
 member, but that the actions of a majority should be sufficient. 
 This board should continue in session from day to day until it has 
 completed its work of equalization, but should be required to finish 
 the equalization within one month from the time it is required to 
 meet, or its equalization will then be deemed to be complete. Peti- 
 tions for the reduction of a particular assessment should be received 
 only during the first week the board is in session. In the populous 
 ■counties it is found that the time of the board is well taken up dur- 
 ing the first week in explaining assessments to those interested, in 
 Teceiving and filing applications, and in pursuing inquiries as to 
 ■omitted property. Generally there is no opportunity duriiig the 
 week to investigate the merits of any particular protest or applica- 
 tion. This plan will limit objections to particular assessments to 
 the first week, as at present, and will give the board three weeks 
 thereafter to consider the applications for reduction filed with it, 
 to notify the taxpayers whose property has been undervalued, and 
 to place omitted property upon the rolls. If the board can com- 
 plete its labors in a shorter time, of course it can do so. 
 
 We have also provided that petitions or applications for the 
 reduction of a particular assessment shall be made in writing, veri- 
 tied by the oath of the applicant or his attorney, and if not so made 
 and verified shall not be considered. 
 
 In line with provisions quite generally found in the equalization 
 statutes of the various States, we have added a provision for an 
 .appeal to the circuit court by any person whose petition for the 
 reduction of a particular assessment has been denied, or whose 
 assessment has been increased by the board. The manner of taking 
 the appeal follows the general statutes, but the hearing and disposi- 
 tion in the circuit court are summary in manner. We have pro- 
 vided that on such appeal either the appellant or the county, as 
 appellee, shall be entitled to the compulsory attendance of witnesses, 
 and the production of books and papers. The power of a circuit 
 ■court is not limited merely to a reduction of the assessment, but it 
 may, if necessary, increase the assessment so that the same shall 
 be made at the actual full cash value. The appeal shall not operate 
 as a stay of proceedings, but taxes assessed shall be levied and col- 
 lected as if the appeal were not pending. Provision is made for the 
 collection of any deficit or the refunding of any excessive aniount 
 of taxes collected. 
 
64 REPORT OF TAX COMMISSION. 
 
 It is manifest that where a plain, adequate, and speedy remedy- 
 is provided by appeal to a court of competent jurisdiction, even 
 though the board of equalization may have acted capriciously and 
 in bad faith, the party aggrieved is not without a remedy at law. 
 Hence, recourse to injunction will ordinarily be denied him, as far 
 as the question of valuation in the assessment is concerned. In- 
 stances have been reported to us where a powerful taxpayer has, by 
 threats of injunction proceedings, compelled the county authorities 
 to abandon what they considered a fair appraisement of property, 
 and submit to the taxpayer's dictation as to what his assessment 
 should be. In several of the counties of the State a very consider- 
 able portion of the entire revenue is derived from one or two 
 wealthy and powerful taxpayers. To be kept out of a considerable 
 portion of the county's revenues for years after they become due 
 is often a very serious menace to the community. Threats' of litiga- 
 tion, of being compelled to do without county funds for a series 
 of years, have proven powerful agents of injustice. The county's 
 necessities have compelled it to abandon that which was its lawful 
 due, solely because injunction was threatened, and it appeared that 
 the county would be without funds for years to come. By afford- 
 ing the taxpayer an appeal to the courts, and by providing that the 
 rights of the public shall be protected upon such appeal by pro- 
 visions for increasing the assessment and a summary hearing, we 
 believe that justice will be done both parties, and this form of duress 
 and coercion will cease. 
 
 It might be claimed that this procedure is one which confers upon 
 the judiciary an administrative function. However, the question 
 determined is one purely of fact, judicial in nature, and it is settled 
 in this State that the assessor and board of equalization act in a 
 judicial capacity. If it be an administrative function it is one 
 which has quite generally been conferred upon the judiciary 
 throughout the Union. The Supreme Court of Oregon has not hesi- 
 tated, in a proper case, to assume to declare the amount of an assess- 
 ment of property: Oregon & California Railroad Co. v. Jackson 
 County, 38 Or. 589. 
 
 "There is a tendency, further, towards upholding as constitu- 
 tional the finality of administrative determinations made after a 
 hearing. Such a tendency is jperfectly clear where the determina- 
 tion reached involves merely questions of fact, as, e. g., the assess- 
 ment of property for taxation, and is noticeable even in cases where 
 
REPORT OF TAX COMMISSION. 65 
 
 the questions involved are questions of mixed law and fact, as, for 
 example, the determination as to whether given conditions consti- 
 tute a nuisance. The only exception to such a tendency is either the 
 provision of a new remedy or the remodeling of an old remedy so 
 as to permit of a direct appeal to the courts against administrative 
 determinations, while recognizing their finality in collateral judicial 
 proceedings. 
 
 "This exception is quite marked in the tax cases where a direct 
 remedy against assessments is very commonly provided. Further- 
 more, in some cases the province of the writ of certiorari, the most 
 important common-law remedy for the review of administrative 
 determinations, has been sometimes so extended by legislation as to 
 offer to the individual affected by an administrative determination 
 the right to judicial review of it, even as to questions of fact ' ' : Pro- 
 ceedings of the Amer. Political Science Assoc, Vol. 2, page 41. 
 "Growth of Executive Discretion," Prof. Frank J. Goodnow, Pres. 
 Amer. Pol. Sci. Assoc. 
 
 There being no reason that we can discover why the system pro- 
 posed for the board of equalization should not go into effect imme- 
 diately, we have inserted no saving clause, and it is the intention 
 that the assessment made on basis of ownership March 1, 1907, shall 
 be equalized by the board of equalization we have contemplated. 
 
 EXTENSION AND RECORD OF TAX MADE IN ASSESSMENT ROLL WITHOUT 
 
 COPYING. 
 
 In order to avoid multiplicity of records, and the loss of time and 
 expense, caused by needless copying of the same matter over and 
 over, we have provided in the bill submitted herewith that the copy- 
 ing of the assessment roll be dispensed with. This is done by pro- 
 viding that the assessment roll shall contain blanks for entries as 
 to the equalization of the assessment, and the extension and collec- 
 tion of the tax. The assessment roll in use has columns for these 
 purposes which are not used, and the county clerk is required to 
 make a duplicate copy of the roll and to extend the tax in the dupli- 
 cate. At present the original assessment roll is retained on file in 
 the office of the county clerk, and is of no further practical utility. 
 In several counties of the State, apparently through ignorance of 
 the fact that the statute prescribing such action has been repealed' 
 for many years, a third copy of the assessment roll is made and 
 turned over to the assessor, and kept on file in his office. This multi- 
 plicity of records serves little useful purpose, and results in errors 
 in copying, loss of time, and unnecessary expense. Our best infor- 
 
66 REPORT OF TAX COMMISSION. 
 
 mation is that the aggregate cost of copying the rolls in the various 
 counties runs as high as $15,000 per year in the State. 
 
 We have provided that the assessment roll shall be returned by 
 the assessor to the county clerk, that the record of the board of 
 equalization be made therein, that the taxes be extended in the 
 assessment roll, that the warrant authorizing collection shall be 
 attached thereto and the roll delivered to the tax collector, who 
 enters his records of collection therein, and shows all steps in the 
 collection of delinquent taxes, issuance of certificates and deeds, and 
 retains the roll on file in his office as a permanent public record. 
 
 ■ ' ASSESSMENT OF OMITTED PROPERTY. 
 
 As the present statute authorizing assessment of property omitted 
 in preceding years seems to involve questions as to its constitution- 
 ality, we have adopted a simple method for the assessment of 
 omitted property for any year, or number of years not .exceeding 
 two years, prior to the equalization of the last roll. This may be 
 done by any officer having possession of the roll, and upon discover- 
 ing or receiving credible information of the omission of any prop- 
 erty, it is the officer's duty to make the assessment. The officer is, 
 for that purpose, invested with oM of the powers of the assessor, 
 board of equalization, and county clerk ; before making the correc- 
 tion or addition, if the person claiming to own the property or 
 occupying it resides in the county, and is not present, notice shall 
 be given requiring cause to be shown why the property should not 
 be added to the assessment and tax roll. Provision is made for 
 appeal from the action of the officer by the person aggrieved in the 
 same manner that we have provided for appeals from the board of 
 equalization. If the officer refuses to proceed upon receiving such 
 credible information, or discovering the omission himself, either the 
 State or a taxpayer may institute mandamus to compel him to act. 
 
 This section has been borrowed from the State of Indiana, and is 
 based upon constitutional proceedings similar to ours. The neces- 
 sity of such a statute is obvious. 
 
 APPORTIONMENT OP STATE TAXES TO THE COUNTIES. 
 
 State revenues may be derived from taxes contributed by the 
 counties directly to the State, or from other sources of revenue pos- 
 sessed by the State alone, or by a combination of both methods. The 
 latter is the mode of raising state revenues in Oregon. Where the 
 
REPORT OF TAX COMMISSION. 67 
 
 first method is in force the state revenues are commonly raised by a 
 levy fixed either as to rate or amount, but based upon the valuation 
 of property in each of the several counties in the State. In order 
 to avoid the . inequality which would arise from varying ratios of 
 assessment adopted by different assessors, the common procedure 
 is to create a state board for the purpose of eliminating the personal 
 equation found in each assessment roll, and equalize them by bring- 
 ing them to a common basis. This system of assessment was for- 
 merly in use in this State, but was long ago discarded. The work- 
 ings of the state board of equalization were found to result in 
 greater inequality than resulted from taking the assessments made 
 by the various assessors without equalization, as chance would have 
 them be. 
 
 "The use of the general property tax for both state and local 
 purposes is undesirable for two reasons. In the first place, where 
 the state rate is based upon local valuations, there is always a mad 
 race in each county to keep the valuations down to the lowest fig- 
 ures in order to diminish to that extent its proportion of the state 
 tax. This has led to all manner of unseemly disputes and bicker- 
 ings between the counties, and to glaring inequalities, which have 
 been only very inadequately remedied by the state board of equal- 
 ization. By abolishing the general property tax for state purposes 
 all these disputes at once disappear, and each locality is then free 
 to fix its valuation of property at any proportion of true value that 
 it chooses. For as long as only a local tax must be raised 't makes 
 no difference whether we have a high rate with a low valuation, or a 
 low rate with a high valuation. It is partly for this reason that the 
 long-continued effort to procure the assessment of real estate at 
 full value in the City of New York resulted in 1903 in raising the 
 valuations to 80 or 90 per cent of the true value. 
 
 ' ' The second point is, that as long as the general property tax is 
 used both for state and for local purposes it is impossible to secure 
 any change in the administration of the tax. Yet it is a notorious 
 fact that the general property tax is everywhere getting to be less 
 and less successful in the United States as an inevitable result of 
 economic changes, and that in our large industrial centers it has 
 become a complete farce" : Prof. E. R. A. Seligman, Amer. Monthly 
 Review of Reviews, July, 1905, page 87. 
 
 The State may raise all its revenues from sources not open to the 
 •counties, and independent of the general property tax. This is the 
 so-called indirect tax. Thus the State may derive its revenues by 
 license or privilege fees or taxes, by taxes upon inheritance, or by 
 exacting a share of certain license fees accruing to the counties and 
 
68 REPORT OF TAX COMMISSION. 
 
 municipalities. The general property tax is certainly elastic and 
 self -regulative, which can not be said of the indirect method of rais- 
 ing revenues for state purposes. The State has no control over the 
 happening of the events which make the tax inure to it. It can 
 neither ascertain tlie number of such events, nor the time of their 
 happening, in advance of their taking place, and it must fix the- 
 rates beforehand. The consequence is that it must accept the sums 
 coming due to it,- without any power on its part to increase or 
 diminish them to meet its financial needs. The indirect tax creates 
 either a surplus or a deficit at the end of the fiscal year, and the 
 State is powerless to determine which way the balance will be. Fur- 
 ther, the taxpayer does not take as keen an interest in the expendi- 
 ture of his money as when he pays it directly into the public treas- 
 urj^ and consequently does not hold the public officers to tne same 
 strict accountability. We contend for the principle that tax con- 
 tribution and demand for revenue shall act upon and adjust them- 
 selves each to the other. 
 
 T'he object sought to be attained by reliance upon indirect taxes 
 ds a source of state revenue is the avoidance of the inequalities of 
 lOcal assessments for state purposes, and the evils which result from 
 the attempt to equalize by a state board. 
 
 Throughout the States generally, and this is true in Oregon, 
 there has been a general tendency to raise an increasingly large 
 proportion of state revenues through indirect sources of taxation. 
 The object sought to be obtained in the ultimate is the entire aboli- 
 tion of the property tax as a means of raising state revenues, and 
 confining the property tax to local purposes. Under the constitu- 
 tions generally in force this must be the trend of such legislative 
 tendency. If the legislature were given the power to classify the 
 property subject to taxation, and to apportion one class for local 
 and another for state purposes, the evils incident to the general 
 property tax would largely disappear. 
 
 Happily, Oregon has taken a very advanced stand in the matter 
 of state apportionment. In fact, the method in force in this State 
 at the present time, and as Contemplated by our present statutes 
 to be enforced in the future, is very near ideal, and reduces to a 
 minimum the necessity of indirect taxation for state purposes. 
 
 The system at the present time is based upon a fixed table of per- 
 centages, showing the amount of state revenues to be raised by eack 
 
Heport of tax commission. 69 
 
 of the counties, computed by deducting from the total estimated 
 expenses of the State the estimated amounts to be raised by indirect 
 taxes. After the year 1910 the present arbitrary table will be sup- 
 planted by one based upon the expenditures for county purposes 
 (except roads and highways) for the preceding five years. The 
 present rate was derived from a compilation of the assessment rolls 
 of the various counties for the five years prior to 1901 ; it is full of 
 the inequalities which were incident to local assessments, but has 
 the merit of being fixed, and does rough justice between the coun- 
 ties. Apportionment in accordance with expenses has the merit 
 of fixing the amount of tax to be paid by each county in exact ratio 
 with its capacity to expend for itself. Its tax-paying capacity is 
 made equal to its spending capacity. The income and expenses of 
 the counties have a fixed relation to each other. Practically the 
 .apportionment is on the county's income as well as its expenses. 
 Economy must be the result, both in State and county, inasmuch as 
 a reduction of county expenditure will reduce the state tax propor- 
 tionately; again it furnishes the incentive to the taxpayer in each 
 county to keep down state expenditure, thereby resulting in reduced 
 amount to be apportioned for state purposes. Not only do we 
 believe such a system of apportionment to be economically sound, 
 but practically we believe it to be absolutely fair. Below will be 
 found a table showing what the apportionment for each county 
 would be, based upon the expenditures for the five years prior to 
 this report. In parallel columns we have set out the present state 
 apportionment (which, it will be remembered, is based upon assessed 
 valuations of from five to ten years ago), an estimate based on an 
 approximation of the actual cash value of the property in the 
 county for 1905, and the percentage of variation between the esti- 
 mates in each of the counties: 
 
REPORT OP TAX COMMISSION. 
 
 County. 
 
 Estimated cash 
 value, 1905, as per 
 assessment rolls. 
 
 Pn' cent of 
 estimated 
 casfhvalue. 
 
 Per cent of 
 expenses 
 for last 
 
 Jive years. 
 
 Difference 
 between 
 last two 
 columns. 
 
 Baker 
 
 Benton 
 
 Clackamas— 
 
 Clatsop 
 
 Colunibia __. 
 
 Coos 
 
 Crook 
 
 Curry 
 
 Douglas 
 
 Gilliam 
 
 Grant 
 
 Harney 
 
 Jackson 
 
 Josephine — 
 
 Klamath 
 
 Lake 
 
 Lane 
 
 Lincoln 
 
 Linn.. 
 
 Malheur 
 
 Marion-- 
 
 Morrow 
 
 Multnomah. 
 
 Polk 
 
 Sherman 
 
 Tillamook — 
 
 UVnatilla 
 
 Union 
 
 "Wallowa 
 
 Wasco 
 
 Washington 
 
 Wheeler 
 
 Yamhill 
 
 21,361,525 00 
 9,4»9,t)lO 00 
 
 13,725,780 00 
 
 ll,S0-l,(i8<i 00 
 8,399,570 00 
 
 10,2(lfl,4-13 00 
 5,852,515 00 
 2,508,796 00 
 
 26,311,690 00 
 4,985,414 00 
 4,710,940 00 
 4,375,070 00 
 
 15,890,029 00 
 6,299,382 00 
 6, 115,66 L 00 
 4,027,496 00 
 
 17,732,060 00 
 2,348,632 00 
 
 16,469,650 00 
 6,427,970 00 
 
 29,474,322 00 
 
 7,168,377 00 
 
 143,860,258 00 
 
 10,089.375 00 
 9,204,375 00 
 7,404,090 00 
 
 33,883,943 00 
 
 16,586,017 00 
 5,201,683 00 
 
 15,154,888 00 
 
 13,325,570 00 
 3,263.463 00 
 
 13,689,790 00 
 
 .0111 
 .0183 
 .0271 
 .0233 
 .0188 
 .0202 
 .0115 
 .0049 
 .0518 
 .0098 
 .0093 
 .0086 
 
 .as 13 
 .0125 
 .0121 
 .0079 
 .0.350 
 .0050 
 .0:324 
 .0127 
 .0581 
 .0141 
 .2835 
 .0199 
 .0181 
 .0146 
 .0668 
 .0327 
 .0102 
 .0299 
 .0262 
 .0064 
 .0270 
 
 .0481 
 
 .0179 
 
 .0381 
 
 .0332 
 
 .0149 
 
 .0215 
 
 .0150 
 
 .0061 
 
 .0383 
 
 .0144 
 
 .0231 
 
 .0229 
 
 .0258 
 
 .022.5 
 
 .0J87 
 
 .0119 
 
 .0425 
 
 .0108 
 
 .0345 
 
 .0229 . 
 
 .0393 
 
 .0248 
 
 .2203 
 
 .0190 
 
 .0123 
 
 .0144 
 
 .0449 
 
 ,0348 
 
 .0155 
 
 .0265 
 
 .0253 
 
 .0118 
 
 .0265 
 
 .0071 
 .OOOS 
 .0110> 
 .0099 
 .0017 
 .0013 
 .0045 
 .0012 
 .01B.> 
 .0046. 
 .0138 
 .0143 
 .0140- 
 ■.0100- 
 .0066. 
 .0040 
 .0125 
 .00.58 
 .0019- 
 .0102 
 .018S 
 .0107 
 .0632 
 .0009' 
 .00.5S 
 .0002 
 .011* 
 .0021 
 .0a53. 
 .0034 
 .00091 
 .0058 
 .0005 
 
 S 507,409,023 00 
 
 .9993 
 
 1.0000 
 
 .0085 
 
 In twenty-three out of thirty-three counties, the variation was not over 1 per cent — 
 accurate to the third decimal place. 
 
 For thirteen counties, the variation was less than one half of 1 per cent. 
 
 For six counties, the variation was less than one tenth of 1 per cent — accurate to the 
 fourth decimal place. 
 
 In theiforegoing table the expenses of courthouses and epidemics incurred within 
 the Ave years have ngt been deducted. If they were omitted (we do not have suffi- 
 •ciently full data as to amounts to make the ooraputallon) and the table recomputed, the 
 differences would be still further minimized. 
 
 In Multnomah County, where the difference in per cent was the great.est, the neces- 
 sary change in the rate of county levy for state purposes would have been about 2'.; mills 
 on the dollar of assessed valuation. ' 
 
 An examination of the table will show that substantially there 
 is equality. In fact, it is impossible to disprove the statement that 
 the rate based upon the expense system does not as closely approxi- 
 mate the distribution of wealth as .can be obtained by any other 
 mode of calculation. We think the expense method of apportion- 
 ment should be modified in one slight respect, and believe that with 
 this modification absolute equality will be done between the coun- 
 ties. We do not believe that expenses incurred by the counties in 
 epidemics or in the erection of court houses should be considered, 
 and have accordingly amended the present apportionment plan by 
 excepting such expenses from the calculation. 
 
KEPORT OF TAX COMMISSION. 
 
 71 
 
 It can not be assumed that the proportions based upon estimate 
 of total value are a closer approximation to the true cash value, if 
 it were possible to ascertain such true value, than the proportions 
 based on the expense computation. The tremendous amounts of 
 omitted property would, if discovered, have a considerable effect 
 on such an estimate. Neither we nor any state board can ascertain 
 the actual value well enough to claim accuracy to the third decimal 
 place. Generally it may fairly be assumed that in the case of 
 municipal corporations in a common locality wealth, income, and 
 expenses bear a certain generally fairly constant proportion to each 
 other. 
 
 The method of apportionment is working admirably in the State. 
 There is no complaint as to its operation; the counties accept their 
 apportionment without comment, and levy a sufficient tax to meet 
 the amount certified. 
 
 The advanced stand taken by this State in the abolition of the 
 state board of equalization, and the substitution of the present 
 method of apportionment, has been the subject of much favorable 
 comment by students of taxation generally. It has been urged, with 
 much force, by the State Comptroller of Nevada, who has pointed 
 out in estimates made by him how closely the expense method of 
 apportionment, if adopted in his State, would approximate the 
 average amount of taxes paid by the counties during a series of 
 years : Annual Report of State Comptroller of Nevada, 1904, 
 page 3. 
 
 Such a general plan has been endorsed by the New York Cham- 
 ber of Commerce, by the New York State Commerce Convention, 
 by the League of American Municipalities, by the New York Tax 
 Reform Association, by a similar association in Ohio, by numerous 
 labor organizations, and commended by such authorities as Pro- 
 fessor Seligman and George Washington Dodge. We have dis- 
 covered no comment adverse to it. 
 
 For Oregon to abandon this advanced method, and substitute a 
 state board of equalization or an apportionment based on unequal- 
 ized assessments, would be a retrogression. It would be a gross 
 breach of faith with the counties which have been coming to the 
 cash valuation basis in reliance upon the permanency of our laws, 
 and would throw us back where we were when the state board of 
 equalization was found intolerable. 
 
CI REPORT 0"F TAX COMMISSION. 
 
 We can not recommend that it be the policy of this State that all 
 state revenue should be raised by indirect taxes, for the reason that 
 the wealth of our undeveloped State, upon which indirect taxes 
 may be laid, is insufficient for our fiscal purposes, unless we make 
 our specific taxes so heavy as to cause individual hardship and 
 retard our industrial growth. We believe that a large part of the 
 revenues of the State should be raised by indirect methods, but 
 that a sufficient amount should remain to be apportioned to the 
 counties and be raised by the property tax to insure economy of 
 state management and a lively interest on the part of the taxpayer 
 in state expenditure. If the constitutional amendments we have 
 just recommended are adopted, and it becomes possible for the State 
 to classify and separate the objects of taxation between itself and 
 the localities, we would favor the system of an ad valorem tax sup- 
 plemented by specific taxation. 
 
 In conclusion we have to say that, in our opinion, the method of 
 state apportionment to become operative in 1910 is calculated to 
 eliminate all the evils of the general property tax, except the prob- 
 lems of personal property taxation. 
 
 THE TREASURER AS TAX COLLECTOR. 
 
 Among the many suggestions which have been made to this Com- 
 mission by the officers charged with duties relating to the collection 
 of taxes, none has been more often reiterated than that the treasurer 
 should be made the tax collector instead of the sheriff. The argu- 
 ments for such a change are fully and yet tersely stated in a com- 
 munication to the Commission, made by an officer of one of the 
 counties in this State who has apparently given the matter thorough 
 and careful attention, and it is here quoted as fully representing 
 the views of this Commission upon this subject : 
 
 "I am firmly of the opinion that the present law requiring the 
 sheriff to collect taxes does not work to the best interests of either 
 the public or the efficient and economical management of county 
 government. An ideal sheriff very often has not the clerical quali- 
 fications or experience requisite to perform the duties of tax col- 
 lector to the best advantage. A majority of the sheriffs are chosen 
 from among farmers and other kindred pursuits, and while that 
 class often makes ideal peace officers, they generally have not the 
 qualifications to attend to the clerical duties of tax collecting and 
 bookkeeping, and these duties are very often left almost entirely to 
 deputies, to the detriment of the service, and occasionalh' with dis- 
 astrous results. 
 
REPORT OF TAX COMMISSION. 73 
 
 [The officer mentioned is located in a county where a sheriff was 
 found to be short in his accounts as tax collector.] 
 
 "The office of sheriff and the office of tax collector each require 
 ■& natural adaptation entirely foreign to each other ; indeed, it would 
 be hard to find two offices as far apart in their requirements as to 
 .administration as the two named. 
 
 "Another phase of this question, and one perhaps of more im- 
 portance, is that the sheriff is very often tied down to his desk when 
 lie should be free to attend to his duties as peace officer or other 
 legal matters continually requiring his attention. In the months 
 ■of March, April, and September— and this is true to some extent 
 in other months — the sheriff has absokitely all he can attend to in 
 handling tax matters, and has no time to attend to other and outside 
 matters, consequently such outside duties are necessarily often neg- 
 lected. 
 
 "Another very serious objection to the present system of col- 
 lecting taxes was expressed very clearly in a letter to me from a 
 sheriff of one of the Willamette Valley counties, in which he said: 
 ■"I never could see the use of the sheriff having to collect the taxes, 
 then turn them right over to the treasurer. It requires both to give 
 & heavy bond, and makes more work in checking up the offices. In 
 fact, we are a back number in this respect, as we are about the only 
 State in the Union that requires the sheriff to collect the taxes. I 
 was treasurer of this county for four years, and have been collect- 
 ing taxes now for nine years, four as deputy and five as sheriff, and 
 I think I know a little about the way and the person who should 
 collect the taxes. ' 
 
 "If the objections to the sheriffs collecting taxes are legitimate, 
 the question naturally arises: what officer is naturally qualified to 
 give better and more economical service to the public? The reply 
 as naturally suggests itself, that the county treasurer's office is 
 better equipped and county treasurers are naturally better quali- 
 fied to handle the office of tax collector. The duties of treasurer 
 and tax collector are combined in the majority of States, and un- 
 doubtedly give better satisfaction than the system in Oregon. An- 
 other advantage in the treasurer's collecting taxes over the sheriff 
 performing that duty is that the treasurer's duties are all attended 
 to in his office, hence giving him an oversight at all times of the 
 transactions in his office, while under the present system the sheriff 
 is often called away to attend to outside matters. 
 
 "Another question which should be considered in this connection 
 is the additional risks to the county funds which the present system 
 •entails. It can not be denied that the greater number of hands 
 through which public funds pass, the greater corresponding risks 
 of embezzlement or misuse of public funds, so that as a consequence 
 of a change in the tax collection system such risks would logically 
 be cut down about one half. 
 
74 REPORT OF TAX COMMISSION. 
 
 "Briefly, the advantages of a change in the tax collection system 
 would be : 1. Freeing the sheriff from the duties of tax collector, 
 thus giving him opportunity to devote his time to criminal matters 
 and other duties that properly belong to the sheriff's office. 2. Les- 
 sening the responsibilities of the sheriff's office and decreasing 
 that officer's bond without materially increasing either the bond 
 or responsibility ■ of any other officer. 3. Decreasing the cost of. 
 running the sheriff's office, and increasing the salary of the county 
 treasurer, enabling the treasurer to live without the necessity of 
 engaging in other and outside business, as at present in most coun- 
 ties. 4. Increasing the efficiency of the treasurer's office as well 
 as the sheriff's office. 5. Transferring the tax collecting depart- 
 ment from an office where it is a detriment to an office more in 
 accordance with its requirements. 6. Lessening the work of check- 
 ing up the various offices without necessarily decreasing the effect- 
 iveness of such checking. 
 
 "I am convinced that the sheriffs are generally in favor of a 
 change in the system of tax collection, from letters which I have 
 received in reply to inquiries relative to their views on the subject. 
 The ratio stands more than two to one in favor of the change from: 
 such officers as I have heard from. * * * 
 
 "An eastern Oregon sheriff writes: 'The only objection that 
 could reasonably be urged from the sheriff 's standpoint is the ques- 
 tion of compensation, as such a change would necessarily cut the 
 salary of his office. However, this should not be a very serioiis ob- 
 jection, as the sheriff's financial responsibility would be greatly 
 lessened, and his usefulness in other particulars greatly enlarged. ' ' ' 
 
 The statement of the writer of the foregoing communication as 
 to the views of the sheriffs themselves is amply supported by the 
 written recommendations of such of the sheriffs of the State as have 
 expressed to this Commission any opinion on the subject. 
 
 Upon the adoption of this recommendation of the Commission 
 as embodied in the accompanying bill, no doubt readj^Tstment of 
 the salaries of the sheriffs and treasurers throughout the State wiU 
 be necessitated, but this the Commission submits without other rec- 
 ommendation than that the legislature should not overlook this fact. 
 
 THE TIME OP COLLECTION OP TAXES. 
 
 We recommend that no changes be made in the time of collection 
 of taxes, and that the rebate, interest, and penalty provisions remain 
 as at present. In making this recommendation we are not unmind- 
 ful of suggestions which have been made, that the payment of taxes 
 at a later date in the year would perhaps be a convenience to a con- 
 siderable portion of the commonwealth. We carefully considered 
 
REPORT OF TAX COMMISSION. I !> 
 
 the objections which have been raised to the 3 per cent rebate now 
 allowed by law. 
 
 Statistics show, and the fact is apparent to all who are conversant 
 with- the local collection of taxes, that our public assessments are 
 being met now with a promptness never before known in this State. 
 The amount of taxes permitted to become delinquent and to go tO' 
 tax sale is proportionately far smaller than ever before, and this 
 condition we are constrained to attribute, at least in part, to the 
 rebate and penalty provisions of our collection statute. 
 
 Permanency in the system for collection of taxes is one of the 
 most desirable features it can have. When the statutes relating to- 
 the time and manner of payment of taxes are subject to continual 
 legislative change confusion is the inevitable results; oversights 
 occur, misunderstandings take place, the payment of taxes is for- 
 gotten until penalty is attached, or the property been sold, and dis- 
 satisfaction rightfully follows. To attempt to bring the tax-paying 
 time of the succeeding year forward is to throw the payment of two- 
 years' taxes into one, and these taxes can never be recouped. 
 
 When the special session of the legislature was called in 1903 for 
 the purpose of undoing the act of the legislature at its regular ses- 
 sion in the same year, changing the time of the payment of taxes,. 
 public sentiment was thoroughly voiced as satisfied with the- pro- 
 visions in force as before their attempted change, and as we now 
 have them. 
 
 The rebate provisions amounts to merely this : if money is worth 
 10 per cent a taxpayer who borrows $97 to pay his $100 in taxes 
 on the 15th of llareh will have the same amount to pay on the first 
 Monday in April, within a very few cents, as a taxpayer who bor- 
 rows $50 on similar terms the first Monday in April, and makes 
 one half payment, and pays the remaining half in cash on the first 
 Monday in October. We believe this is not unfair, and in our 
 opinion the prompt payment of taxes, encouraged by the rebate, 
 coupled with economy in county administration, is to be credited 
 with placing many of the counties of the State upon a cash basis, 
 which had theretofore been considerably behind in the payment of 
 current obligations. 
 
 PERSONAL PROPERTY TAXES CHARGED TO REALTY. 
 
 After personal taxes have become delinquent, if in the opinion of 
 the tax collector it becomes necessary to charge the same against 
 
76 REPORT OF TAX COMMISSION. 
 
 real property in order that the personal property tax may be col- 
 lected; the tax collector is given the power of selecting some partic- 
 ular tract or lots of real property, owned by the person owing such 
 personal property tax, and of charging the tax thereon by making 
 a note opposite the description of the land in the tax roll. 
 
 The collection of personal property taxes is always a difficult 
 problem. Our statute provides the summary remedy of distribu- 
 tion if the personal taxes are not paid within one month from the 
 time the same become delinquent. We have added a provision 
 which will be of assistance, and which we recommend on that 
 account. The perfect method of collection of personal property 
 taxes is yet to be discovered. 
 
 COLLECTION OF DELINQUENT REAL ESTATE TAXES. 
 
 In attempting to devise a system for collection of delinquent 
 taxes on real property which would be more efficacious than that 
 now in force in this State, we have had three principles firmly in 
 mind: (1) That there should be a well understood penalty for fail- 
 ure to pay the tax. Just as the certainty of punishment is the most 
 powerful deterrent of crime, so certain ultimate forfeiture of prop- 
 erty is the strongest incentive for the payment of taxes. To this 
 ■end we have attempted to provide a scheme which will result in tax 
 titles being generally valid. (2) That the penalty of forfeiture 
 should not be arbitrarily visited upon the owner, but that he should 
 be afforded a reasonable time to redeem, fair terms of redemption, 
 -and opportun,ity to be heard before his title is divested, a sale which 
 will be to his best advantage, and a form of procedure which will 
 be conclusive as to all questions before the issuance of the tax 
 deed. (3) That it is to the interest of the public and the individual 
 taxpayer that the counties should not be forced into the real estate 
 or banking business, either by being compelled to make a practice 
 of acquiring title to lands upon which the taxes have become delin- 
 quent, or by carrying tardy taxpayers without steps to enforce the 
 tax. That our present system does not meet the requirements we 
 have specified is fully , apparent. It is unnecessary to ero into a 
 ■detailed specification of the faults of our present system, for they 
 are too well known to need further comment. It is sufficient to 
 summarize them by saying that it is generally understood that a 
 tax title is "no good"; that numerous clouds upon titles have been 
 •cast by the execution of tax deeds evidencing eoncededly invalid 
 
REPORT OF TAX COMMISSION. I I 
 
 titles, with all of the features of hardship and litigation which such 
 a state of affairs necessarily means, and that the counties have beeru 
 compelled to carry, or wipe off as uncollectible, an enormous amount 
 of taxes justly due them. 
 
 After careful examination of the systems of several States, we 
 have concluded that that of our neighboring State of Washington 
 is the most worthy of commendation. Accordingly we have made- 
 such modifications as our study of the statutes in that State, and 
 observation of their operation, has seemed to dictate. The tax title in 
 the State of Washington ranks as a marketable title; exceptions 
 must be made where minors or insane persons are affected, or where- 
 the proceedings are irregular. That the system is reasonable in 
 its operation, and affords the taxpayer full opportunity to pay his 
 taxes or be heard to urge objection to them, will be seen upon the 
 examination of the bill submitted. In operation in our neighboring 
 State, the system has certainly resulted in the counties being obliged 
 to carry practically no taxes for individuals, and the amount of real 
 property which they have been obliged to buy for want of other 
 purchasers is insignificant when compared with similar records in 
 
 For instance, Clarke County, Washington, contains 15,000 inhab- 
 itants. Its 1899 tax roll covered $3,575,770 in assessed valuation. 
 In 1905, pursuant to the terms of the tax certificate of delinquency 
 act, the county was obliged to take out certificates in all cases where 
 the taxes had not been paid either by the owners or by individuals 
 taking out certificates of delinquency. There were but two tracts 
 of land upon which the taxes had not been paid; the valuation of 
 each was $10, and the total tax against both tracts was 46 cents. 
 The county took out a certificate of delinquency and commenced 
 foreclosure. The result was that not only was the 46 cents paid in 
 full to the county, but the county was reimbursed for its costs in the- 
 foreclosure. This may be stated in a somewhat different manner : 
 Less than six years after the tax rolls were placed in the hands of 
 the collector every cent of taxes due the county or any municipality 
 had been paid in full, without the county being obliged to bid in 
 a single tract of land, or being subjected to any cost. 
 
 The system provides that any day after the expiration of six 
 months from the taxes becoming delinquent, upon demand by any 
 person who pays the feixes and interest, the tax collector shall make 
 out a certificate of delinquency in favor of such person. These- 
 certificates bear interest from the date of issuance until paid at 
 
78 REPOKT OF TAX COMMISSION. 
 
 !)!<;: rate of 15 per cent per annum, and are issued to any person 
 ';> i dng in the order of priority of application. If two or more 
 j^ , s apply simultaneously for the issuance of a certificate they 
 •cc ) .d upon the interest they are -willing to take, and the lowest 
 bidder is entitled to the certificate. No certificate can be issued 
 -until all prior taxes have been paid. The certificate holder may pay 
 taxes which the ownfer subsequently permits to become delinquent, 
 .and may recover the same interest thereon as his certificate bears. 
 If the certificate holder permits subsequent taxes to become delin- 
 •quent six months, any one else may take out a certificate upon the 
 same property, and compel him to surrender up his prior claim 
 xipon being reimbursed therefor with interest. 
 
 Unless the owner redeems within three years after the taxes first 
 become delinquent, the certificate holder may cause summons to be 
 •served on the owner of the property described in the certificate, and 
 may file an application to the circuit court fo.r the foreclosure of 
 this certificate. This proceeding must be commenced within six 
 years from the date of original delinquency, and not afterwards. 
 Blank forms for application, etc., are to be furnished by the county 
 •clerk upon payment of a filing fee of $2 for each action brought; 
 •and the district attorney shall prosecute to decree all actions 
 brought, when requested so to do., or the holder of the certificate 
 may employ other or additional counsel, as he sees fit. The usual 
 provisions of the code as to costs and disbursements apply. Redemp- 
 tion can be made any time before the deed issues. The application 
 for judgment and decree is heard in a summary manner, the defend- 
 ant being given an opportunity to specify in writing, under oath, 
 the particular cause of objection. Immaterial errors in the steps 
 looking to the assessment or levy of the tax are disregarded. The 
 «ourt enters judgment, ascertaining the amount due, and for the 
 sale of the property, and the sheriff thereupon sells so much of 
 the property taxed as is sufficient to pay the amount decreed, with 
 costs. At the sale the person offering to pay such amount for the 
 least quantity of the tract or lot, measured off the east side of the 
 tract, becomes the purchaser. No confirmation of the sale ^s neces- 
 sary, and tax deed is immediately issued. Provision is made for 
 appeal to the supreme court from the decision of the circuit court. 
 An unsuccessful defendant is obliged to deposit with the clerk an 
 amount of money equal to the judgment and costs rendered, which. 
 
REPORT OF TAX COMMISSION. 79 
 
 of course, is refunded him in event of his being successful on appeal, 
 and is applied in satisfaction of the judgment in case the decree 
 below is affirmed. Three years after the date of delinquency, when 
 any property remains on the tax roll for which no certificate of 
 delinquency has been issued, the tax collector shall proceed to issue 
 a blanket certificate to the coianty. Thereupon the tax collector,, 
 with such legal assistance as the county court shall provide in coun- 
 ties having a population of 50,000 or more, and with the assistance 
 of the district attorney in smaller counties, shall proceed to fore- 
 close such tax list in the name of the county. The same proceed- 
 ings are had as in the case of an individual, except that the sum- 
 mons or notice may be general. 
 
 The judgment or decree is made conclusive as to all objections 
 thereto or to the title based thereon which exist at or before its 
 rendition, and could have been presented as a defense to the appli- 
 cation for such judgment; and in all collateral proceedings the 
 decree itself shall be conclusive evidence of its regularity and valid- 
 ity, except in cases where the tax or assessments have been paid, or 
 the real estate was not liable therefor. No certificate of delinquency 
 or sale of land for taxes, or deed made in pursuance thereof, shall 
 be valid if the taxes were paid prior to the issuance of certificates. 
 
 It is intended that this act shall apply to all properties upon 
 -which taxes remain clue and unpaid at the date of the taking effect 
 of this act, and which have not been theretofore sold for such taxes, 
 except taxes for the current year. Further particulars as to the 
 act are not deemed necessary at this point, as we most strongly urge 
 this system upon the careful attention of the legislature. 
 
 DISPOSAL OF LANDS BOUGHT IN BY COUNTY OR MUNICIPALITY. 
 
 The bill submitted provides for the disposition of lands sold to 
 the county or municipality, title to which has been acquired under 
 tax sale, within one year from the taking effect of the act, or within 
 six years from the date of original delinquency. In making this 
 recommendation we have had in mind the same period which has 
 been applied in the cases of individuals, except that in the latter 
 case the tax purchaser has to take possession or bring his action 
 within such time. We believe it to be to the best interests of neither 
 the public, as individual taxpayers nor as a municipal corporation, 
 that the county or city should be permitted to hold the title to 
 
80 REPORT OP TAX COMMISSION. 
 
 ' I 1 ■^rous tracts of land for many years, making no effort to cleart 
 ! , <i-rii start afresh. We would have it as in many of the States, 
 ^\.i. specified number of years after the levy of the tax the tax 
 
 rol! : .jcome mere dead lumber, and can be forever stored away;, 
 that the municipalities must collect with fair promptness or do 
 without the tax; that the tax purchaser, whether an individual or 
 a municipal corporation, should be compelled to exercise some dili- 
 gence. Carrying out this principle, we have extended the opera- 
 tion of Laws of 1905, chapter 219, to cover all taxes levied by any 
 authority, heretofore or hereafter, making them absolutely void six 
 years after delinquency, except where a certificate of delinquency 
 is issued as by the act provided. The legislature in 1905 undertook 
 to do this, but limited its act to the avoiding of stale state and 
 county taxes, and the act has been construed as being prospective 
 only. This has not cured the evil. The taxes which it is desired. to^ 
 reach are past taxes, and include city, town, and school taxes — 
 of ten , collectible under former statutes, being evidenced by entries 
 on dockets kept in the pocket of some country road supervisor or 
 school clerk — and yet liens on real estate. To permit, taxes for 
 twenty years past to be apparent liens on real estate is wrong in 
 principle ; either collect them within a reasonable time or discharge 
 them. 
 
 ASSESSMENT OF STOCKS OF MERCHANDISE OF ITINERANT MERCHANTS. 
 
 Following a Washington statute, we have provided for the assess- 
 ment and collection of taxes on stocks of merchandise brought into 
 the State after the first day of March for the purpose of being kept 
 temporarily on sale. T.he proviso of the Washington statute, which 
 was held unconstitutional in that State, we have omitted. 
 
 REPEAL OF STATUTES FOR ASSESSMENT, ETC., OP TRANSIENT LIVE STOCK. 
 
 Pursuant to the recommendations of the Assessors' Association, 
 and in carrying out our own opinion, we have provided, in the 
 general repealing clause of the act for the le^'ying and collection 
 of taxes, for repealing three statutes found for the assessment of 
 transient stock, sheep, etc. ' (B. & C, sections 3139, 3140; Laws 1905, 
 chapter 156; Laws 1905, chapter 162.) The third of these 
 statutes was held unconstitutional in the case of Lake County 
 V. Schroeder, 47 Or. 136 (81 Pac. 942). One of the circuit 
 
REPORT OF TAX COMMISSION. 
 
 81 
 
 judges lias held the second to violate the federal and state 
 constitutions, and it appears to us, notwithstanding an opinion 
 of the Attorney General to the contrary, that it is of doubtful con- 
 stitutional validity.* The first quoted sections depend for their 
 remedy upon a repealed statute. The county assessors of the coun- 
 ties interested advised us that "they would rather take their chances 
 on the live stock they could find as of March 1 than commence a 
 war of retaliation with adjoining cattle and sheep states., or to have 
 to depend on statutes of doubtful validity. ' ' 
 
 In the draft of bill submitted for the system of levying and col- 
 lection of taxes it will be noted that it purports to be a general 
 repeal of the old statute, and the enactment of a new system, 
 embodying and reenacting verbatim much of the old. With the 
 other bills submitted it was found possible, generally, to amend the 
 old statutes, but it was found not to be practicable in the case of 
 the le^o^ing and collection of taxes. For the purpose of preventing 
 the lapse of remedies by the abrogation of an old system, we have 
 provided that laws heretofore in force (speaking, of coiirse, from 
 the time of the taking effect of the act) shall be continued until all 
 things and acts in and about the assessment, apportionment, and 
 levy of taxes on March 1, 1907, and the assessment, apportionment, 
 levy, and collection of taxes, and proceedings incident thereto, made 
 or commenced prior to March 1, 1907., have been fully done and per- 
 formed — thus saving the remedies in force when the steps in the 
 particulars mentioned were taken or commenced. But taxes levied 
 on the basis of ownership March 1, 1907, shall be collected by the 
 new system. 
 
 We have, of course, provided that the general act submitted shall 
 not be construed to inhibit or take away the powers of the counties 
 or lesser municipalities to levy such rate or amount of taxes as may 
 by law be permitted. 
 
 Instead of submitting one general bill for the whole system of 
 taxation, we have thought it advisable to divide the subject, so it 
 is covered by several bills, embracing generally— 
 
 1. Property subject to assessment, and the mode of assessment 
 by the county assessor. 
 
 [♦Footnote — Since this report was filed, the Supreme Court affirmed' the 
 decision quoted, holding the statute unconstitutional.] 
 
 6 
 
82 REPORT OF TAX COMMISSION. 
 
 2. Assessment of bank shares and banking capital. 
 
 3. The state board of tax commissioners, its powers, and prop- 
 erty assessable by it. 
 
 4. The board of equalization. 
 
 5. The levy and collection of taxes, and proceedings incident 
 thereto. 
 
 It has been our aim to make these bills each self-contained, so the 
 adoption or rejection of one will not affect another. It is believed 
 that the subject can be better considered when thus divided than if 
 the whole matter were presented in a single comprehensive bill. 
 
 THE SPECIFIC TAXES. " 
 
 POLL TAX. 
 
 The assessors of Oregon have twice recommended the abolition 
 of the state poll tax of $1, or, as an alternative, that it be abolished 
 as a state tax, and be added to the road poll tax so that the latter 
 shall be $4 instead of $3 per annum. In the second recommendation 
 this Commission heartily concurs, inasmuch as the state poll tax is 
 practically a dead letter in this State at the present time. There 
 is no means provided for its enforcement, and in practice it is not 
 exacted or assessed except against persons who are already paying 
 property taxes. Probably not one tenth of the persons in the State 
 who are subject to its payment ever meet the tax, and this one tenth 
 generally pay property taxes at the same time. 
 
 The constitutions of Maryland and Ohio provide that, as the levy- 
 ing of poll taxes is grievous and oppressive, the legislature shall 
 never levy the same. The poll tax, originally the primitive tax, has 
 been entirely abandoned in England since 1698, and has "passed 
 into history with hearth money, as tried and never again to be 
 imposed in England" : Dowell's History of Taxes and Taxation. 
 
 ' ' In primitive society there is a certain rough equality in the per- 
 sonal status and the personal abilities of the individual. Hence, 
 the idea of the poll or capitation tax, which is the first rude mani- 
 festation of the equities of taxation. The members of a club to-day 
 pay equal dues because their interests are supposed to be equal. 
 Club life does not cover the whole of human activity, but only a 
 very small portion of it. So, in the same way, as long as economic 
 conditions are primitive, the social obligations of the members of 
 the clan or the State are conceived to be equal. But as the social 
 conscience develops more stress is laid on other elements of ability 
 
REPORT OF TAX COMMISSION. 83 
 
 to pay than on mere number. Not only do men differ in strength, 
 in mental vigor, and in opportunities, but inequality of possessions 
 grows greater. And with differences in property the old feeling 
 of equal obligation weakens. The poll tax becomes unjust and is 
 gradually abolished. A certain phase of this primitive feeling some- 
 times persists for a long time, especially in democracies where polit- 
 ical equality is still based on the fiction of economic equality. We 
 :find poll taxes as adjuncts to other taxes long after the justification 
 ■of a single poll tax has disappeared. But it has now assumed a 
 political significance, as in Switzerland and in some of the American 
 commonwealths, where its payment is made a condition of the suf- 
 frage. Even this tends to become a farce to the extent that the 
 payment of the tax is assumed by the political parties. The eco- 
 nomic basis of the poll tax has entirely vanished, and it tends to be 
 replaced by the property tax": Prof. E. R. A. Seligman, "Essays 
 in Taxation, ' ' page 12. 
 
 APPORTIONMENT OP LIQUOR LICENSE FEES BETWEEN STATE AND MUNICI- 
 PALITIES. 
 
 We have provided that 10 per cent of the amount of each license 
 fee for the sale of liquors shall be paid by the county or munici- 
 pality into the state general fund. In order to avoid the experience 
 of the State of Washington, when for many years the State neg- 
 lected to collect its proportion of the license fees, it is provided in 
 the bill submitted herewith that the officer issuing the license shall 
 transmit the same to the State Treasurer, with the State's propor- 
 tion of the fee, and that no license shall be valid until the State's 
 proportion has been paid. The act applies to special charter cities 
 &s well as to the counties and cities under general law. 
 
 Legislation of this sort is not at all uncommon, especially in 
 ■States which, as Oregon, attempt to raise a considerable propor- 
 tion of their revenues by means other than a direct general prop- 
 erty tax. Similar provisions are found in the State of New York, 
 ' .and the bill we have drafted follows closely the language of a like 
 statute in the State of Washington. This is primarily a revenue 
 measure, and is designed to diminish the amount of state expendi- 
 tures which must be apportioned to the several counties to be 
 raised by direct property tax. We estimate that the revenues of 
 this State from this source alone would be about $100,000 per 
 annum. The municipalities and counties very largely have the 
 power within their own control of recouping themselves by increas- 
 ing the license taxes by an amount equal to the State's proportion. 
 
84 REPORT OF TAX COMMISSION. 
 
 and thus the burden will be shifted. If higher license fees and 
 fewer licenses result an economic benefit will be conferred upon 
 the community, regardless of considerations for the state's finance. 
 "From a narrow financial standpoint," says Professor Ely, "high 
 license is an undoubted success. If the choice is between low license 
 and high license, it seems to me. that high license is the lesser evil."' 
 Such license fees in Oregon are low when compared with similar 
 fees in other States. It need not be feared that to increase them 
 will generally decrease the revenues derived therefrom, for the gain 
 in amount will exceed the diminished number of licenses issuedi 
 Of course, we are discussing this question now from a purely finan- 
 cial standpoint rather than considering the subject in a moral or a 
 social aspect. 
 
 It is just that the cities and counties should divide this privilege 
 tax with the State, and the proportion we suggest (one tenth) does 
 not unfairly represent the proportionate distribution of the 
 increased burden imposed by such a traffic. The adoption of a pro- 
 vision of this character -will bear with a considerable degree of uni- 
 formity and equality upon all of the communities in the State, and 
 correspondingly lessen the burdens of property taxation. It is not 
 unreasonable to assume that this additional tax will be in large 
 measure shifted to aiid absorbed by an element in our State which 
 at the present time contributes but little in the way of property 
 taxes. 
 
 CORPOEATION ORGANIZATION FEES. 
 
 We have made a careful comparison of the organization fees 
 exacted of corporations in nineteen of the leading States, including 
 all the Pacific Coast States, the Middle "West group, and the Atlan- 
 tic States. Probably three fourths of the corporations in the coun- 
 try were incorporated under the laws of some one of these States. 
 
 Leaving out of consideration a small group of States like Wash- 
 ington and Nevada, the members of which are making an undis- 
 guised effort to attract the attention of prospective corporators by 
 low or nominal fees, we have compared the organization tax,in the 
 other States, singly and by groups of States, with the scale of fees 
 in this State. 
 
 Our scale is about the average for corporations capitalized at 
 from $100,000 to $500,000. For smaller corporations the scale is 
 a little higher than the average, and for capitalization from $500,000i 
 
REPORT OF TAX COMMISSION. 85 
 
 to $1,000,000 the same is true. But for all capitalization over 
 $1,000,000 our table is disproportionate, and finds little precedent 
 elsewhere. Although our organization fees increase fairly regularly 
 with capitalization until $1,000,000 is reached, the next million 
 inakes but a trifling increase and then stops short. Over $2,000,000 
 no attention is paid to the amount of capitalization, and additional 
 fees are not required. 
 
 The result is not fair to the smaller corporations. If a progressive 
 tax is adopted it should.be made elastic enough to conform to the 
 capital, no matter how large. As our own scale exists, a corpora- 
 tion capitalized at $101,000 pays $45 organization fee, and the 
 $35,000,000 corporation pays but $100— three hundred and fifty 
 times as much capital, about twice as much tax. 
 
 To conform to the usual custom and to avoid discrimination 
 against the smaller corporations, as well as to secure to the State a 
 faii^'return for the privilege of incorporating huge aggregations of 
 capital, we have recommended the extension of the corporation 
 organization fee at the rate of $75 per million dollars, or fraction 
 thereof above $1,000,000. This, of course, does not in any way affect 
 the exemption of certain mining corporations from the operation of 
 the statute. 
 
 INHERITANCE TAXES. 
 
 The time at the disposal of the Commission has been too short to 
 give the matter of inheritance taxes the exhaustive investigation 
 the importance of the subject would demand; however, we feel 
 convinced that the revenues of the State from such sources can be 
 considerably increased. We have recommended that the supervision 
 of the matter of collection of the inheritance taxes be placed with 
 the state board of tax commissioners, having committed similar 
 duties as to all of the specific taxes to the same board. One of the 
 tax commissioners of the State of Washington tersely summarizes 
 the situation, basing his statements upon experience in his own 
 State, by remarking that he would be glad to undertake the collec- 
 tion of the inheritance taxes due, and of which the State had no 
 knowledge, for 10 per cent of the amount of his recovery. The 
 remark was made only as an emphatic way of stating that, in his 
 opinion, a considerable amount of such taxes was not reaching the 
 State Treasurer. 
 
86 REPORT OP TAX COMMISSION. 
 
 The inheritance tax has not proven as great a source of revenue 
 as anticipated. Millionaires are very long lived and leave large 
 families, and the manner in which their estates diminish from popu- 
 lar expectation is one of the -well understood facts of life. 
 
 We have recommended that the tax be made applicable to estates 
 of $5,000 and upward, and to the excess over $2,500. By combin- 
 ing rigid supervision with smaller exemptions the State's revenues 
 will be considerably increased without particular hardship on any- 
 one. 
 
 INSURANCE FEES AND TAXES. 
 
 Suggestions have been made as to changes desirable in the insur- 
 ance license fees and premium taxes. This Commission undertook 
 an investigation of the subject, but found it was so closely con- 
 nected with many questions of policy aside from considerations of 
 public revenue, and to involve so many details of the insurance 
 business generally, that with the short time at, our command it did 
 not seem feasible to undertake a revision of the system of collection 
 of fees from these corporations. Such work properly belongs to a 
 codification of insurance laws. We would concur in the recom- 
 mendation of the Secretary of State, in his annual report to the last 
 legislative assembly, that all laws relating to insurance should be 
 codified. 
 
 In concluding this report the Commission desires to express its 
 appreciation for the courtesies that have been extended to it by the 
 various officers, state and local, of the State of Oregon, and numer- 
 ous officials of other States, as well as the officials of the government 
 of the United States. 
 
 The Commission also feels that it can not too highly commend 
 the very, efficient, able, and conscientious work of its clerk, ]\Ir. 
 Clyde B. Aitchison. 
 
 Salem, Oregon, June 30, 1906. 
 
 Respectfully submitted. 
 
 FREDERICK W. MULKEY, 
 
 Chairman. 
 E. B. SEABROOK, 
 
 Commissioner. 
 Attest: Clyde B. Aitchison, Clcrl-. 
 
JOINT RESOLUTIONS FOR CONSTITUTIONAL 
 AMENDMENTS AND BILLS. 
 
 [Recommended by the Commission.] 
 
 HOUSE JOINT RESOLUTION NO. . 
 
 AMENDMENT TO THE CONSTITUTION OF THE STATE OP OREGON. 
 
 Resolved by the House, the Senate concurring : 
 
 That the following article, as an amendment to the Constitution 
 of the State of Oregon, be proposed and referred to the next legis- 
 lative assembly, and if the same shall be concurred in by a majority 
 of all the members elected to each house thereof, and shall after- 
 ward be ratified by a majority of the electors of the State, then 
 the same shall be a part of the Constitution of the State of Oregon : 
 
 ARTICLE I. 
 
 That article I, section 32 of the Constitution of the State of Ore- 
 gon, be and the same hereby is abrogated, and in lieu thereof shall 
 be inserted the following: 
 
 "No tax or duty shall be imposed without the consent of the 
 people 0r their representatives in the legislative assembly, and all 
 taxation shall be equal and uniform upon the same class of sub- 
 jects within the territorial limits of the authority levying the 
 taxes. ' ' 
 
 [The two joint resolutions presented are drawn on the theory that the 
 initiative amendment to the constitution submitted in June, 1906, did not 
 become a part of the constitution, having neither been proposed in the 
 manner provided by the constitution, nor having received a majority of all 
 votes cast, although proclaimed by the Governor. 
 
 If, in the opinion of the legislature, the amendment mentioned was reg- 
 ularly adopted, the form of this and the following joint resolution must be 
 changed accordingly.] 
 
00 PEOPOSED BILLS. 
 
 HOUSE JOINT RESOLUTION NO. . 
 
 AMENDMENT TO THE CONSTITUTION OF THE STATE OP OREGON. 
 
 Besolved by the House, the Senate concurring: 
 
 That the following article, as an amendment to the Constitution 
 of the State of Oregon, be proposed and referred to the next legis- 
 lative assembly, and if the same shall be concurred in by p, majority 
 of all the members elected to each house thereof, and shall after- 
 ward be ratified by a majority of the electors of the State, then the 
 same shall be a part of the Constitution of the State of Oregon : 
 
 ARTICLE I. 
 
 That article IX, section 1 of the Constitution of the State of Ore- 
 gon, be and the same hereby is abrogated, and in lieu thereof shall 
 be inserted the following: 
 
 "Taxes shall be levied on such property as shall be prescribed 
 by law. The legislative assembly shall provide by law for uniform 
 and equal rate of assessment and taxation upon the several classes 
 of subjects of taxation within the territorial limits of the authority 
 levying the taxes; and shall prescribe such regulations as shall 
 secure a just valuation for taxation of all property taxed, except 
 property specifically taxed." 
 
 A BILL 
 
 For an act to provide a more efficient and equitable system for the assess- 
 ment of property for taxation; defining property subject to taxation 
 and property exempt therefrom; defining the duties of the county 
 assessor, and prescribing the manner of making the assessment of 
 property by him assessed for the purposes of taxation; reqiilring all 
 persons, and the managing agent or officer of any corporation or asso- 
 ciation liable to be assessed by him, to furnish the assessor with a 
 list of property liable to taxation, and prescribing a penalty for failure 
 so to do; and to amend sections 3037, 3038, 3039, 3040, 3045, 3046, 3048, 
 3049, 3057, 3058, 3061, 3062, 3069, 3070, 3071, 3073, 3074, 3075, 3076, 
 3077, and 3078 of the Codes and Statutes of Oregon, compiled and 
 annotated by Hon Charles B. Bellinger and William W. Cotton; to 
 amend section 56 of an act approved February 24, 1903, and found on 
 page 262 et sequitur of the General Laws of Oregon of 1903, and said 
 section being found on page 279 ; to amend section 1 of an act entitled 
 "An act to fix the place of assessing national bank stock and private 
 banks', loan and trust companies," approved February 24, 1903; to 
 
PROPOSED BILLS. 89 
 
 •amend section 1 of an act approved December 24, 1903, and found on 
 page 4 et sequitur of the General Laws of Oregon, special session, 
 1803; to repeal sections 2709, 2710, 3041, 3042, 3044, and 3059 of the 
 Codes and Statutes of Oregon, compiled and annotated by Hon. 
 Charles B. Bellinger and William W. Cotton; and to repeal all acts 
 and parts of acts in conflict herewith, and exempting certain assess- 
 ments and proceedings from the operation thereof. 
 
 He it enacted hy the People of the State of Oregon: 
 
 [ Of Pkoperty Subject to Taxation.] 
 
 IReal and Personal Property to Be Assessed Uniformly and Ratably.] 
 
 Section 1. That section 3037 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 AVilliam W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 All real property within this State, and all personal property 
 situated or owned within this State, except such as may be specificv 
 ally exempted by law, shall be subject to assessment and taxation 
 in equal and ratable proportion. 
 
 [Old law provides: "All taxes for the support of the government of 
 this State shall be assessed on property in equal and ratable proportion," 
 and all property, etc., shall be subject to taxation. The old section unnec- 
 essarily limits the taxing power of the State to direct property taxes.] 
 
 [Real Property — How Construed..] 
 
 Section 2. The terms land, real estate, and real property, as used 
 in this act, shall be construed to include the land itself, whether 
 laid out in town lots or otherwise, above and under water, all build- 
 ings, structures, substructures, superstructures, and improvements 
 ■erected upon, under, or above, or affixed to the same, and all rights 
 and privileges thereto belonging or in any wise appertaining; and 
 all franchises and privileges granted by or pursuant to any law of 
 this State, or municipal ordinance or resolution, owned or used by 
 any person or corporation, other than the right to be a corporation ; 
 and all mines, minerals, quarries, fossils, and trees in, under, or 
 upon the land. 
 
 [Chapter 1, title XXX, B. &. C. Comp., contained no definition of real 
 property. This definition is taken in part from section 3057, B. & C. Comp. 
 Definition of franchises and inclusion as taxable property, specifically, is 
 new; compare the Minnesota definition of real property.] 
 
90 PROPOSED BILLS. 
 
 [Personal Property — How Construed.] 
 
 Section 3. That section 3038 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellirger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 The terms personal estate and personal property shall be con- 
 strued to include all things in action, household furniture, goods, 
 chattels, moneys, and gold dust, on hand or on deposit; all boats 
 and vessels, whether at home or abroad, and all capital invested 
 therein; all debts due or to become due from solvent debtors, 
 whether on account, contract, note, mortgage, or otherwise either 
 within or without this State ; all public stocks ; all bonds, warrants, 
 and moneys due or to become due from this State, or any county 
 or other municipal subdivision thereof; and stocks and shares in 
 incorporated companies, and such proportion of the capital of 
 incorporated companies liable to taxation on their capital as shall 
 not be invested in real estate ; and all improvements made by per- 
 sons on lands claimed by them under the laws of the United States, 
 the fee of which lands is still vested in the United States. 
 
 [Adds to former statutory rule as to taxable things Included in the 
 term', things in action; state, county, or municipal bonds, warrants, ami 
 claims, and Improvements on claimed lands — the latter provision trans- 
 ferred from B. & C. Comp., section 3058.] 
 
 [What Property Is Exempt From Taxation.] 
 
 Section 4. That section 3039 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, as the same is amended by an act entitled ' ' An 
 act to amend section 3039 of Bellinger and Cotton's Annotated 
 Codes and Statutes of Oregon," approved February 24, 1903, and 
 as amended by an act entitled "An act to amend an act entitled 
 'An act to amend section 3039 of Bellinger and Cotton's Annotated 
 Codes and Statutes of Oregon,' approved February 24, 1903," 
 which last named act was filed in the office of the Secretary of 
 State December 24, 1903, being found upon page 28 et sequitur of 
 the General Laws of Oregon, special session of 1903, be and the 
 same hereby is amended to read as follows: 
 
 The following property shall be exempt from taxation : 
 1. All property, real and personal, of the United States and this 
 State, except land belonging to this State held under a contract 
 for the purchase thereof. 
 
PROPOSED BILLS. 91 
 
 2. All public or corporate property of the several counties, cities, 
 villages, towns, and school districts in this State used or intended 
 for'corporate purposes, except lands belonging to such public cor- 
 porations held under a contract for the purchase thereof. 
 
 3. The personal property of all literary, benevolent, charitable,, 
 and scientific institutions incorporated within this State, and such 
 real estate belonging to such institutions as shall be actually occu- 
 pied for the purposes for which they were incorporated. 
 
 4. All houses of public worship, and the lots on which they are- 
 situated, and the pews or slips and furniture therein, and all burial 
 grounds, tombs, and rights of burial; all lands, and the buildings 
 thereon, not exceeding thirty acres, held by any crematory asso- 
 ciation incorporated under the laws of this State used for the sole 
 purposes of a crematory and burial place for incinerate remains; 
 but any part of any buildings, being a house of public worship,, 
 which shall be kept or used as a store or shop, or for any other pur- 
 pose, except for public worship or for schools, shall be taxed upon 
 the cash valuation thereof, the same as personal property, to the- 
 owner or occupant, or to either, and the taxes shall be collected 
 thereon in the same manner as taxes on personal property. 
 
 5. All public libraries, and the personal property belonging- 
 thereto and connected therewith, and the real property belonging- 
 thereto and upon which such library is situated. 
 
 6. The property of all Indians residing upon Indian reservations; 
 who have not severed their tribal relations or taken lands in sev- 
 eralty, except lands held by them by purchase or inheritance, and 
 situate on any Indian reservation; provided, however, that the- 
 lands owned or held by Indians in severalty upon any Indian reser- 
 vation, and the personal property of such Indians upon such reser- 
 vation, shall be exempt from taxation when so provided by any law 
 of the United States, and not otherwise. 
 
 7. The personal property of all persons who, by reason of infirm- 
 ity, age, or poverty, may, in the opinion of the assessor, be unable- 
 to contribute towards the public charges. 
 
 8. The personal property of every householder to the amount of 
 $200, the articles to be selected by such householder. 
 
 [B. & C. Comp., section 3039, -was amended by La-ws 1903, page 216, &nd: 
 Laws, Special Session, 1903, page 28. The section proposed makes ttie- 
 follo-wing changes from the present law: 1. Makes lands belonging to«- 
 the State taxable when held under contract for purchase, the Attorney 
 
'92 PROPOSED BILLS. 
 
 General having heretofore held such land exempt as "property of this 
 State" under clause 1. 2. Lands of public corporations, similarly held 
 under contract of purchase, made taxable; 3, 5, 6, 7, no change. 4. Exemp- 
 tion of crematory property copied from Laws 1903, page 70, section 8. 
 8. The same as clause 8 of section 3039, except the exemption is reduced 
 from $300 to $200, omitting the specification of particular articles which 
 may be exempted. The flat exemption is believed to be more just than 
 the present exemption of specific varieties of property to a total amount 
 •of $300, which is in practice found to be both arbitrary and unequal. A 
 dairy farmer owning sixteen cows, $240; one horse, $15; household furni- 
 ture, $20; farming implements, $25 (taxable values), would have a total 
 of $300, and only $90 would be exempt. If his property was a little difter- 
 ■ently distributed, thus: two horses, $125; two cows, $30; ten sheep, $15; 
 household furniture, $50; wagon and harness, $50; farming implements, 
 ?30, he would have $300, the same value, but all would be exempt. This 
 is an actual case reported by one assessor as a typical instance of the 
 unreasonable inequality of the present law as it is met every day.] 
 
 '£Lancl in Road Boundary Exempt.] 
 
 Section 5. That section 3040 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 
 'William W. Cotton, and section 56 of an act approved February 24, 
 1903, and found on page 262 et sequitur of the General Laws of 
 
 ' Oregon of 1903, be and the same hereby are amended to read as 
 
 ■f ollovsTiS : 
 
 AH lands within the boundary of any county road, and all dedi- 
 
 ■cated streets and alleys in any incorporated or unincorporated city 
 
 ■or town, or town plat, within this State, shall be exempt from assess- 
 ment and taxation while used for such purposes. 
 
 [Exempts lands in streets and alleys, as well as lands within boundaries 
 • of county roads, while used for such purposes. The uniform practice, and 
 supported by Laws 1903, page 279, sections 56 and 57.] 
 
 [Stocks in Banks, Loan and Trust Companies, etc., Subject to Taxation — 
 Wliere Taxed.] 
 
 Section 6. That section 1 of an act entitled "An act to fix the 
 place of assessing national bank stock and private banks, loan and 
 trust companies," approved February 24, 1903, be and the same 
 hereby is amended to read as follows : 
 
 Shares of stock of national banks shall be assessed to the indi- 
 vidual shareholders at the place where the bank is located. Shares 
 ■of stock of other banks and interests in banking capital, building 
 .and loan associations and trust companies, shall be assessed to such 
 
PROPOSED BILLS. 93 
 
 bank, building and loan associations, or trust companies, or to their 
 owners or stockholders, as by law provided, at the place where such, 
 banks, building and loan associations, or trust companies are located. 
 
 [B. & C. Comp, section 3042, was superseded in part by Law& 1903, 
 page 286 — if the title of the latter act is broad enough to cover the last 
 sentence, therein. The section proposed follows the act of 1903, changing 
 the word' "stockholders" (of national banks) to "shareholders" in analogy 
 to the national banking act. Provides that shares of stock in private 
 banks, etc., shall be assessed to such bank, etc., or to its stockholders as 
 by law provided. See the bill for taxation of bank stock submitted in this 
 report.] 
 
 [Lands Sold by State Listed to Contractor.] 
 
 Section 7. Lands held under a contract for the purchase thereof, . 
 belonging to the state, county, or municipality, and school and 
 other state lands, shall be considered, for all purposes of taxation, 
 as the property of the person so holding the same ; and the improye- 
 ments thereon shall be considered as real property for all purposes 
 of taxation, and be considered as the property of the person so 
 holding the same ; and no deed shall ever be executed until all taxes 
 and municipal charges are fully paid thereon. 
 
 [New; but compare Laws Washington, 1897, section 27, page 149. It 
 appears' from' a certificate of the clerk of the State Land Board, November 
 10, 1905, that the State's outstanding certificates of sale aggregated 
 860,815 acres, the purchase price of which was $1,464,530, — all of which 
 now escapes taxation because the title to the land is still in the State.] 
 
 [Public Lands — Improvements.] 
 
 Section 8. The assessor must assess all improvements on lands, . 
 the fee of which is still vested in the United States, as personal 
 property until the settler thereon or claimant thereof has made final 
 proof. After final proof has been made, and a certificate issued 
 therefor, the land itself must be assessed, notwithstanding the pat- 
 ent has not been issued. 
 
 [New; compare Washington Rev. Laws, 1905, section 100.] 
 
 [Assessors Shall Obtain Lists of Public Lands Sold.] 
 
 Section 9. The assessor of each county shall, immediately after ■ 
 the first day of March of each year, obtain from the State Land.' 
 Board, and from the local United States land officers in the State, 
 lists of public lands sold, or contracted to be sold, and of final cer-- 
 
94 PROPOSED BILLS. 
 
 tifieates issued for land in his county during the previous year end- 
 ing at 1 o'clock a. ,m. of said first day of March, and shall place 
 such lands upon the assessment rolls as provided in the last two 
 preceding sections. It shall be the duty of the State Land Board to 
 certify a list or lists of all public lands sold, or contracted to be sold, 
 during the previous year on application of the assessor of any 
 «ounty applying therefor. 
 [New.] 
 
 [ Of the Assessment of Property.] 
 
 [Section 3043, B. & C. Comp., seems to recognize marginal assignments 
 «of mortgages. It does not belong in a tax act, since the repeal of the 
 mortgage tax law, of which it was part. The last clause (four lines) Is 
 now nugatory. It should not be repealed, but no reference should be made 
 to it in a tax code; but it is suggested that in future compilations it be 
 transferred to the recording act.] 
 
 ^Undivided Estate of Deceased Persons — How Assessed.] 
 
 Section 10. That section 3045 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 The undivided estate of any deceased person may be assessed to 
 the heirs or devisees of such person, without designating them by 
 name, until they have given notice to the assessor of the division 
 /Of thQ estate, and the names of the several heirs or devisees; and 
 each heir and devisee shall be liable for the whole of such tax, and 
 shall have a right to recover of the other heirs and devisees their 
 respective portions thereof when paid by him. 
 
 [Omits provision found in section 3045 for assessment to occupant of 
 an undivided estate of a deceased person, — the provision for assessment 
 to heirs or devisees as such, without designating them, by name, is broad 
 enough and better calculated to bring the tax to their notice than an 
 assessment to a mere occupant.] 
 
 [Personal Property — Where Assessed.] 
 
 Section 11. That section 3046 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W: Cotton, be, and the same hereby is, amended to read as 
 follows : 
 
 Every person, except as otherwise provided by law, shall be 
 assessed in the county in which he resides when the assessment is 
 
PROPOSED BILLS. 
 
 95 
 
 made for all taxab,le property owned by him, including all personal 
 estate in his possession, or under his control as trustee, guardian, 
 executor, or administrator; and where there are two or more per- 
 sons jointly in possession, or having control of any such property in 
 trust, the same may be assessed to either or all of such persons, but 
 it shall be assessed in the county where the same shall lie if either 
 of such persons reside in such county. 
 
 [Substitutes "except as otherwise provided by law" for "except as pro- 
 vided in the succeeding section," in order to harmonize the section with 
 "the other changes suggested.] 
 
 IPartners — How Assessed.] 
 
 Section 12. That section 3048 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 "William W. Cottoii, be and the same hereby is amended to read as 
 follows : 
 
 Partners in mercantile or other business may be jointly taxed in 
 their partnership name, or severally taxed for their individual 
 shares, for all personal property employed in such business ; and in 
 «ase they are jointly taxed, either or any of such partners shall be 
 liable for the whole tax. 
 
 [The old section used the word "such" where "each" (partner) was 
 apparently intended. The amendment makes either or any of the partners 
 jointly taxed for the personal property employed' liable for the whole tax, 
 which was the evident intent of the old section.] 
 
 tPersonal Property of Corporations — Where Assessed.] 
 
 Section 13. That section 3049 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 "William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 The personal property of every private corporation is liable to 
 taxation in the same manner as the personal property of a natural 
 person, and shall be assessed in the name of such corporation in the 
 eounty where the principal place of business of such corporation is 
 located, unless otherwise specially provided by law ; but if such cor- 
 poration is engaged in the business of navigation, then the steapi- 
 loats or other water craft of such corporation shall be assessed in 
 the county in this State where the home port or berth of such steam- 
 boat or other water craft may be. The personal property of a pri- 
 
96 PROPOSED BILLS. 
 
 vate corporation may be seized and sold for any tax levied upon 
 the property of such corporation as in the case of a natural person. 
 
 [The section amended contains certain provisions which were repealed 
 by implication by General Laws, Special Session, 1885, page 8, and these 
 provisions have been omitted in the amendment recommended. Adds 
 "unless otherwise specially provided by law" to 'the rule that personal 
 property of private corporations is to be assessed in the county where 
 the principal place of business of the corporation is located; this amend- 
 ment is necessary to harmonize with other provisions' of the act recom- 
 mended.] 
 
 [Lands — Where Taxed.] 
 
 Section 14. All lands shall be taxed in the county in which the 
 same shall lie. 
 
 [New; but compare B. & C. Comp., section 30.57. A distinction is made 
 in the use of the words "taxed" and "assessed" as the act of taxation may 
 be performed in the county, although the assessment might properly be 
 made (as by a central board) in another county; for instance, at the 
 capital.] 
 
 [Merchandise, Capital, and IVIachinery — Where Taxable.] 
 
 Section 15. All goods, wares, and merchandise kept for sale in 
 this State, all stock employed in any of the mechanical arts, and all 
 capital and machinery employed in any branch of manufactures 
 or other business within this State, owned by a corporation in or 
 out of this State, or by any person, whether residing in or out of 
 this State, shall be taxable in the county or city or other municipal 
 corporation where the same may be, either to the owners thereof or 
 to the person or corporation who shall have charge of or be in pos- 
 session of the same. 
 
 [When Company Is Taxed Owner of Stock Not to Be Taxed.] 
 
 Section 16. The owner or holder of stock in any incorporated 
 company which is taxed on its capital shall not be taxed as an indi- 
 vidual for such stock. 
 
 [Pledged Personal Property Taxed to Possessor.] 
 
 Section 17. When personal property is mortgaged or pledged 
 it shall, for the purpose of taxation, be deemed the property of the 
 person who has the possession. 
 
 [Sections 15, 16, and 17 are respectively sections 3047, 3055, and 3056,. 
 B. & C. Comp., without change.] 
 
proposed bills. 97 
 
 [Of the Duties of Assessors.] 
 [Assessments, How Made.] 
 
 Section 18. That section 3057 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, as the same wae reenacted by section 1 of an 
 act approved December 24, 1903, and found on page 4 et sequitur 
 of the General Laws of Oregon, Special Session, 1903, be and the 
 same hereby is amended to read as follows : 
 
 The assessor after qualifying shall, on the first Mjonday in March 
 in each year, procure from the county clerk a blank assessment roll, 
 and forthwith proceed and assess all taxable property within his 
 county, except such as by law is to be otherwise assessed, and shall 
 return to such county clerk, on or before the first Monday in Octo- 
 ber next following, such assessment roll with a full and complete 
 assessment of such taxable property entered thereon, including a 
 full and precise description of the lands and lots owned by each 
 person therein named, on March 1 of said year, at the hour of 1 
 o'clock a. m., which description shall correspond with the plan or 
 plat of any town laid out or recorded; and said lands or town lots 
 shall be valued at their true cash value, taking into consideration the 
 improvements on the land and in the surrounding country, the 
 quality of the soil, its convenience to transportation lines, public 
 roads, and other local advantages of a similar or different kind. 
 True cash value of all property shall be held and taken to mean the 
 amount such property would sell for at a voluntary sale made in 
 the ordinary course of business, taking into consideration its earn- 
 ing power. No deduction of indebtedness from assessments or taxa- 
 tion shall be allowed in any case. All land shall be taxed in the 
 county in which the same shall lie; and, except as otherwise pro- 
 vided by law, every person shall be assessed in the county where he 
 resides at the hour of 1 o'clock a. m. on March 1 of the year when 
 the assessment shall be made for all real and personal property 
 owned by him within such county, but if the owner of any land be 
 unknown, such land may be assessed to "unknown owner," or 
 "unknown owners," without inserting the name of any owner; but 
 no assessment shall be invalidated by a mistake in the name of the 
 owner of the real property assessed, or by the omission of the name 
 of the owner, or the entry of a name other than that of the true 
 owner, if the property be correctly described ; and provided further, 
 1 
 
98 PROPOSED BILLS. 
 
 that where the name of the true owner, or the owner of record, of 
 any parcel of real property shall be given, such assessment shall not 
 be held invalid on account of any error or irregularity in the 
 description, provided such description would be sufficient in a deed 
 of conveyance from the owner; or on account of any description 
 upon which, in a contract to convey, a court of equity would decree 
 a conveyance to be made. 
 
 [The amendment recommended makes it the assessor's duty to assess 
 property for which some other mode of assessment is not by law pro- 
 vided; makes the limit of the return of the assessment roll the first Mon- 
 day in October instead of the first Monday in September. The old law 
 provides for the giving of notice that the board of equalization will meet 
 the last Monday in August. There is no other provision for the time of 
 the meeting of the board. (B. & C. Comp., section 3060, reenacted special 
 session 1903.) Section 3057, above amended, permitted an extension of 
 time for filing the roll if necessary until the first Monday in October. In 
 practice the roll is seldom or never ready for equalization by the first 
 Monday in September, and the time is usually extended, and the board 
 meets when the roll is filed. But the old law provided for the board meet- 
 ing before the assessor was required to file the roll, and at no other time. 
 The jurisdiction of the board is thus- thrown into question. 
 
 The provision for giving notice of the meeting the last Monday in 
 August is a relic of the first code in this State, and was originally intended 
 to provide that the assessor and auditor should meet at the court house 
 to correct purely clerical errors, etc., one week before the county .court 
 equalized the roll, the board of equalization not then being known. Since 
 then the scheme has been completely changed, and the provisions are 
 now, owing to careless editing in amendments, contradictory and impos- 
 sible. 
 
 The amendment recommended omits the provision for the extension 
 of the time of filing the assessment roll, but gives the assessor the same 
 limit as under the present law he could be given by the county court. 
 Omits definitions of real property and land, which have been defined in 
 section 2 of this act; omits provision that all land must be assessed 
 "(distinguishing assessed from taxed; see section 14 of this act) in the 
 county where located; omits provisions as to assessment of unoccupied 
 land as such, periaitting the assessment of land as to unknown owner, 
 when the owner is unknown, regardless of occupancy. Provides for con- 
 sideration of earning power in determining value.] 
 
 [Personal Property — How Valued.] 
 
 Section 19. That section 3058 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
PROPOSED BILLS. 99 
 
 All personal property not exempt from taxation shall be valued 
 at its true value in cash, as defined in section 18 hereof, and it shall 
 fee the duty of each assessor to value all improvements on claimed 
 United States lands within his county as personal property. 
 
 [Omits provision for a special ratio of assessment and taxation for sea- 
 going vessels, which violates the constitutional provisions as to uniformity 
 and equality.] 
 
 IPIats or Surveys and Towns — Present Ownership Book or List — Tax- 
 payers' Index.] 
 
 Section 20. That section 3061 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 ioUows : 
 
 The assessor of each county shall make a plat of the government 
 surveys, and of all tovsm plats within his county, and shall note 
 therein, or in a present ownership book or list, the owner of each 
 tract of land, and of each town lot; and in counties where the 
 assessor shall describe the land in the roll in the order of its location 
 upon the ground he shall keep a taxpayers' index for each year, 
 which shall be a public record subject to general inspection ; and in 
 ■such index shall be entered the name of every taxpayer against 
 whom any tax shall be charged in the county, in alphabetical order 
 with reference to the first three letters of the surname of such tax- 
 payers as have surnames, and of the first names of any others, and 
 shall refer to the pages and lines of the roll where the assessment 
 •of such taxpayer may be found. 
 
 [Provides for present ownership book or list, or else assessor's noting 
 ownership on plats as at present. Taxpayers' index kept when the roll is 
 geographically arranged shall refer to page and line of roll, the old law 
 seeming to provide merely for a list of taxpayers, which is but half an 
 index.] 
 
 IStocIt or Other Personalty of Nonresidents.] 
 
 Section 21. That section 306^ of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 Whenever any live stock or other personal property of nonresi- 
 dents in this State shall be pointed out to the assessor by any resi- 
 dent householder of his county it shall be the duty of the assessor 
 
100 PROPOSED BILLS. 
 
 to assess the same at its cash value ; and such stock or other personal 
 property shall be held liable for the payment of the taxes thereon 
 in the same manner as the personal property of resident citizens 
 is held liable. 
 
 [No change except to use word "live stock" instead of "stock," to clear 
 up the present ambiguity as to what kind of stock is meant — live or cor- 
 porate.] 
 
 [Assessment Roll and Appraisement of Property.] 
 
 Section 22. That section 3069 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 At the time prescribed by law the assessor in each county shaU 
 ascertain by diligent inquiry the names of all persons liable to taxa- 
 tion in his county who by law are assessable to him, and also all the 
 taxable personal property, and all taxable real estate therein which 
 by law is assessable by him, and make out an assessment roll of all 
 such property, and appraise the same according to the proxisions 
 of the statutes relating thereto. 
 
 [Only change is to provide that the assessor assesses property which 
 by law is assessable by him, thus permitting the legislature to place the- 
 duty to assess certain classes of property elsewhere.] 
 
 [Owner or Managing Agent to Furnish List of Property — Penalty for and 
 Proceedings After Refusal.] 
 
 Section 23. That section 3070 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amenaed to reaa as 
 follows : 
 
 Every assessor shall require any person liable to be taxed in his 
 county and to be assessed by him, and the managing agent or officer 
 of any corporation or association liable to be taxed in his county 
 and to be assessed by him, to furnish such assessor a list of all the 
 real estate of such person, eorpora6on, or association situate in his 
 county liable to taxation, and a list of all the personal property of 
 such person, corporation, or association liable to taxation in this 
 State, and shall require such person, managing agent, or officer ttv 
 make oath that, to the best of his knowledge and belief, such list 
 contains a full and true account of all its or his property liable to- 
 
PROPOSED BILLS. 101 
 
 be taxed in such county ; and if any person shall refuse to furnish 
 such list, or to swear to the same when required so to do by the 
 assessor, such person shall forfeit and pay to the assessor, for the 
 use of the county, the sum of $50, which sum may be recovered 
 by motion in any court having jurisdiction of matters of debt or 
 contract to the amount of $50. Should any such person, managing 
 agent, or officer, when so required, refuse to furnish and to swear 
 to such list the assessor shall ascertain the taxable property of such 
 person, corporation, or association, and shall appraise the same from 
 the best information to be derived from other sources. 
 
 [Beside amending section 3070, incorporated also the essentials of 
 B. & C. Comp., section 3059. Extends the provisions of section 3070 to 
 include managing agents or oflBlcers of corporation or association liable 
 to assessment by the assessor; increases the penalty from $20 to $50, — 
 it being common experience that many persons prefer to run their chances 
 of having to pay a $20 penalty rather than to make the statement 
 required.] 
 
 [Assessor to Give Certificate of Assessment — Penalty for Refusal.] 
 
 Section 24. Any person assessed for any year may demand of the 
 assessor an official certificate of that fact, and upon the refusal of 
 the assessor to give the same he shall be fined in the sum of $100, 
 to be collected by the person demanding the same in an action in 
 the name of the party injured before any justice of the peace in said 
 county. 
 
 [B. & C. Comp., 3156, without change.] 
 
 [Assessment Roll — What to Contain.] 
 
 Section 25. That section 3071 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 The assessor shall set down in the assessment roll, in separate 
 •columns, and according to the best information he can obtain— 
 
 1. The names of all taxable persons in his county assessable by 
 him. 
 
 2. A description of each tract or parcel of land to be taxed, speci- 
 fying under separate heads the township, range, and section in 
 "which the land lies, in tracts not exceeding a quarter section accord- 
 ing to the government survey; or, if divided into lots and blocks, 
 then the number of the lot and block. 
 
102 PROPOSED BILLS. 
 
 3. The number of acres and parts of an acre, as near as the same 
 can be ascertained, unless the same be divided into blocks and lots. 
 
 4. The full cash value of each parcel of land taxed. 
 
 5. The taxable personal property owned by or to be taxed to 
 such person as provided by law, and the full cash value thereof, and 
 exemptions allowed. 
 
 6. The total valuation of all property taxed, real an dpersonal. 
 
 For convenience the assessment roll may be divided so as to show- 
 separately assessments of real property or lands and lots, and assess- 
 ments of personal property. 
 
 [Permits the assessment roll to be divided into parts for convenience, 
 the form of roll in present common use being a blanket form, including- 
 real and personal property, on one page, and being unnecessarily cumber- 
 some and unwieldy. Assessor may not assess more than 160 acres in a. 
 single tract.] 
 
 [City, Village, or Town in Which Lots Are Situated to Be Named.] 
 Section 26. When lots are situated in any city, village, or town, 
 
 a plat of which shall have been recorded, the city, village, or town 
 
 in which the same are situated shall be specified in the assessment 
 
 roll. 
 
 [No change ] 
 
 [Trust Property — Representative Character of Holder Designated.] 
 
 Section 27. That section 3073 of the Codes and Statutes of Orcr 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 When any person is assessed as trustee, guardian, executor, or 
 administrator a designation of his representative character. shall be- 
 added to his name, and such assessment shall be entered in a sepa- 
 rate line from his individual assessment, and he shall be assessed! 
 for the real and personal property held by him in such representa- 
 tive character at the full value thereof. 
 
 [No change, except to require that personal, as well as real, property 
 shall be assessed at full value.] 
 
 [Assessment and Taxation of Undivided Interest in Real or Personal 
 Property.] 
 
 Section 28. An undivided interest in lands or lots, or other real 
 property, or in personal property, may be assessed and taxed as 
 
PROPOSED BILLS. 103 
 
 such. Any person desiring to pay the tax on an undivided interest 
 in any real property may do so by paying the tax collector a sum 
 equal to such proportion of the entire taxes charged on the entire 
 tract as the interest paid on bears to the whole. 
 
 [New; but compare Revenue Laws Washington, 1905, section 91.] 
 
 [Real Property — How Described.] 
 
 Section 29. That section 3074 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 If the land assessed be less or other than a subdivision according 
 to the United States survey, unless the same be divided into lots 
 and bloclis so that it can be definitely described, it shall be described 
 by giving the boundaries thereof, or by reference to a description 
 thereof by number as contained in the description book as herein- 
 after provided, or in such other manner as to make the description 
 certain. 
 
 [Permits use of a number, referring to a description book maintained 
 as a permanent record in the tax collector's office in lieu of a metes and 
 bounds description. This provision is borrowed from Washington.] 
 
 [What Shall Be Sufficient Description in Assessment.] 
 
 Section 30. That section 3075 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 It shall be sufficient to describe lands in all proceedings relative 
 to the assessing, collecting, advertising, or selling the same for taxes, 
 by initial letters, abbreviations, figures, fractions, and exponents to 
 designate the township, range, section, part of a section, distance, 
 course, bearing, and direction, and also the number of the lots and 
 blocks, or part thereof. 
 
 [No change, except to amplify the permissive abbreviations to corre- 
 spond with those ordinarily used.] 
 
 [Description Book — Contents.] 
 
 Section 31. There shall be kept in the office of the tax collector 
 a book, to be known as the description book," which shall be arranged 
 by order of sections or land claims, townships, and ranges. The 
 
104 PROPOSED BILli. 
 
 assessor may enter therein, under the proper numerical heading, 
 any tract of land by a metes and bounds description thereof, situ- 
 ated within such land claim or section, and shall give to each tract 
 of land so described and entered a number, to be designated as Tax 
 
 No. , and the tracts in each such section and land claim shall 
 
 be numbered consecutively. Such number shall be placed on the 
 assessment and tax rolls to indicate that certain piece of real estate 
 bearing such number in the description book, and described by 
 metes and bounds under such number in the description book; and 
 in all proceedings for the assessment, levy, or collection of taxes, or 
 sale of property, or other proceedings for collection of delinquent 
 taxes, said designation shall be a sufficient description, and it shall 
 not be necessary to enter in such proceedings a description of such 
 tract by metes and bounds. 
 
 [New; compare Revenue Laws Washington, 1905, section 47.] 
 
 [Division of Assessment IVlade Upon Whole Tract — Payment of Tax on 
 Part of Tract.] 
 
 Section 32. Any person desiring to pay taxes on any part or 
 parts of any real estate heretofore or hereafter assessed as one par- 
 cel or tract may do so by applying to the tax collector, who must 
 carefully investigate and ascertain the relative or proportionate 
 value said part bears to the whole tract assessed, on which basis the 
 assessment must be divided and the tax collected accordingly : Pro- 
 vided, where the assessed valuation of the tract to be divided exceeds 
 $2,000, a notice stating the division must be sent to the known sev- 
 eral owners interested in the tract, by registered mail, unless they 
 all apply to the tax collector to divide the assessment; and if no 
 protest against said division be filed with the tax collector within 
 fifteen days from date of notice, the tax collector shall duly accept 
 payment and issue receipt on the apportionment as by him made. 
 In cases where protest is filed to said division, the matter shall be 
 heard by the county court at its next regular session for transaction 
 of county business, and the county court shall make a final division 
 of the said assessment, and the tax collector shall collect, accept, and 
 receipt for said taxes as determined and ordered by the county 
 court. 
 
 [New; compare a somewhat similar statute in Washington] 
 
PROPOSED BILLS. 
 
 105 
 
 ILands of Unknown Owner — How Described.] 
 
 Section 33. That section 3076 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 "William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 When the name of the owner of lands or lots liable to taxation 
 is unknown, such lands or lots shall be described as that of unknown 
 ■owner or unknown owners, and the value thereof set down in the 
 assessment roll, in the same manner that _ lands of known owners 
 are required to be described, and the value thereof designated. If 
 the property on such assessment roll shall be arranged in the order 
 of its location, and not in alphabetical arrangement by the owner's 
 name, then the lands or lots of such unknown owners shall be 
 inserted in their proper place according to location. 
 
 [ Omits all reference to the occupancy of land to avoid Blackburn v. Lewis, 
 45 Or. 422, 77 Pac. 746. J 
 
 [Form of Assessment Roll.] 
 
 Section 34. That section 3077 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 The assessment roll shall be made out in tabular form, in separate 
 columns, with appropriate heads, after the manner specified below, 
 with such additional columns as may by law be prescribed or as 
 may be deemed necessary, and for convenience may be divided into 
 parts so that assessments of lands, lots, or other real and personal 
 ■estates, appear in separate parts thereof, as nearly as convenient 
 in the following form, varying the same as the circumstances may 
 require : 
 
 JN'ame of taxpayer. 
 
 DeJicription 
 of land. 
 
 5 
 
 3 
 s 
 
 I 
 
 s 
 
 » 
 
 a 
 
 s as 
 
 1« 
 
106 
 
 PROPOSED BILLS. 
 
 LOTS. 
 
 Name of taxpayer. 
 
 Name of 
 addition. 
 
 
 3 = : 
 
 MERCHANDISE AND PERSONAL PROPERTY. 
 
 
 Character of business.-^ 
 
 
 1 
 
 2 
 
 it 
 
 
 Railroad 
 bed. 
 
 *"'^'^- phone lines 
 
 Name of 
 taxpayer. 
 
 
 i 
 
 
 
 
 |>5. 
 
 as 
 3- 
 5' 
 
 2 
 
 a 
 1 
 
 s 
 
 ■^ 
 
 s 
 
 5 1 
 o- 
 
 •9. 
 
 3 
 
 5! ?! 
 
 1 
 
 
 
 
 
 
 
 8 
 
 $ 
 
 
 8- 
 
 S____' S 
 
 - 
 
 Mekchandise and personal Fropbrty .—Continued, 
 
 3 ft 
 
 3" 5* 
 
 S- — 
 
 T 
 
 -! S- 
 
 
 [Provides that the roll may be divid«(J for convenience. The form of 
 roll used by nearly all the counties is supplied by the Secretary of State 
 merely because it is called for, and it is called for merely because it has 
 heretofore been used. It is based on the scheme of assessment which was in 
 effect prior to the act of 1901, and is better designed to the old law' than 
 [he present. Several counties in the State, including Multnomah, have 
 found changes from the common form necessary, and procure special 
 forms of rolls designed to meet their needs and experience. The forms 
 
PROPOSED BILLS. 107 
 
 recommended herein are based upon the experience of such counties com- 
 pared with the present usual form of roll, and are designed to permit a 
 division of the book into parts, dividing the roll as to lots, lands, and per- 
 sonal property if desired.] 
 
 [Additional Columns in Roll — Entries to Be Made Therein.] 
 
 Section 35. That section 3078 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 "William W. Cotton, be and the same hereby is amended to read as. 
 follows : 
 
 In the assessment and tax rolls of the several counties, in addition 
 to the columns elsewhere provided for, there shall be added columns- 
 head respectively "Cities," "School Districts," "Amount City 
 Tax," "Amount School District Tax," and if there be a port or 
 other municipal taxing agency in such county, additional columns; 
 for the name of such port or other municipal taxing agency, and 
 for the amount of such port or other taxes. It shall be the duty of 
 the several county assessors in making their assessments to enter 
 opposite each item of property assessed, in its appropriate column, 
 the name of the incorporated city or town, and the number of the 
 school district, and the name of the port or other municipal taxing^ 
 agency, if any, in which each item of property assessed is taxable. 
 
 [No change, except to provide that ports and other municipal taxing- 
 agencies, if any, shall be given columns in the roll.] 
 
 [Assessor to Give Notice of Meeting of Board of Equalization.] 
 
 Section 36. That section 3060 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 Each assessor shall give three weeks' public notice in some news- 
 paper printed in his respective county; if there be no such news- 
 paper, then by posting up notice in six conspicuous places in his^ 
 county, setting forth that on the first Monday in October the board 
 of equalization will attend, at the court house in his county, and. 
 publicly examine the assessment rolls, and correct all errors id 
 valuation, description, or qualities of lands, lots, or other property^ 
 assessed by such assessor ; and it shall be the duty of persons inter- 
 ested to appear at the time and place appointed. Proof of such 
 notice, if published in a newspaper, shall be made by affidavit as 
 provided by law, filed with the clerk of the county where the news- 
 
108 PROPOSED BILLS. 
 
 paper is printed, on or before the first Monday in October in the 
 year when such notice is printed; if such notice be posted, proof 
 rthereof shall be made by the affidavit of the assessor or his deputy, 
 setting out the time, manner, and place of posting such notices, 
 filed with the clerk of the county on or before the first Monday in 
 October in the year when such posting is made. 
 
 [Changes the date of meeting of the board of equalization, as specified 
 in the notice, from the last Monday in August to the first Monday in 
 October; provides for perpetuating the fact of jurisdiction of the board 
 hy requiring proof to be filed of the giving of the notice, and prescribing 
 the form. Section 3060 contains language reciting the duty. of the board 
 to make corrections, etc., which is almost a literal duplicate of section 
 ^080, B. & C. Comp. This has been omitted as not properly belonging 
 in a section which merely prescribes what notice shall be given of the 
 meeting.] 
 
 [Word "Assessor" Shall Include His Deputy.] 
 
 Section 37. The word "assessor," as used in this act, shall be 
 "taken to include his deputy. 
 
 [New ] 
 
 [County Court May Appoint Special Assessor in Event of Failure of 
 Assessor to Act.] 
 
 Section 38. In event of the failure of the assessor to commence 
 'Or continuously and vigorously prosecute the making of the assess- 
 ment in the manner provided by law, the county court may sum- 
 marily appoint a special assessor, who shall qualify in the same 
 manner as the assessor, and who shall have all the duties, rights, 
 privileges, and emoluments of the assessor in making the assessment 
 for the current year, and whose acts shall have the same effect as 
 if the same had been done by the assessor. 
 
 [Intended to provide a way of escape from the situation in which one 
 county of the State found itself in 1905, When the assessor did not make 
 the assessment, and the county court undertook to appoint a deputy who 
 -actually made the assessment. The validity of the assessment was 
 .assailed by heavy taxpayers, but has not yet been determined. This con- 
 tingency may occur in any of the counties of the State, and the public 
 -should not be prejudiced by the failure of an assessor to act, as neither 
 mandamus nor removal from office would give speedy and adequate relief 
 .-.as against a recalcitrant assessor.] 
 
PROPOSED BILLS. 109' 
 
 [Repealing Section.] 
 
 Section 39. That sections 2709, 2710, 3041, 3042, 3044, and 3059' 
 of the Codes and Statutes of Oregon, compiled and annotated by 
 Hon. Charles B. Bellinger and William W. Cotton, be and the same 
 hereby are repealed. That all acts and parts of acts in conflict here- 
 with be and the same hereby are repealed. 
 
 [1. Sections 2709 and 2710 have long been obsolete; they provide for- 
 the assessment and collection of taxes, and equalization by the city and 
 its officers. Compare section 3098. 2. The assessors of the State in 
 annual conventions have twice recommended the abolition of the $1 poll 
 tax, or its transfer to the $3 road poll tax. 3. Laws of 1903, page 280, 
 covers the same ground' as section 3042; and see section G of this act. 
 4. Section 3044 is included in section 3056, providing for the assessment 
 of all lands, which, of course, includes that of corporations. 5. Section 
 3059 is merged with section 3070 in drafting section 23 of this act.] 
 
 [Saving Clause as to Assessment for Current Year.] 
 
 Section 40. That, nothwithstanding anything to the contrary in 
 this act contained, the provisions hereof shall not apply either as tn- 
 the property subject to assessment or the mode of assessment 
 thereof, to the assessment which but for this act would be made in 
 the year 1907 upon the basis of ownership and valuation of prop- 
 erty March 1, 1907 ; but the statutes which have heretofore been in 
 force shall continue in full force as to the assessment for that year 
 until all things in and about the same, necessary to a valid assess- 
 ment for taxation, shall have been done as fully as if this act had" 
 not been enacted. 
 
 A BILL 
 
 For an act to provid^ a more efficient and equitable system for the assess- 
 ment of bank stocks, shares and banking capital for taxation; to 
 define what bank stocks, shares, and banking capital shall be subject 
 to assessment and taxation, to whom assessed and taxed; to define 
 the duties of the county assessor in reference to the assessment of^ 
 the same; to prescribe the manner of determining the cash value of 
 such banking stock, shares, and banking capital; to prescribe the 
 duties of the companies, corporations, associations, copartnerships, 
 and persons subject to the provisions of this act, and the cashier, 
 managing officer, or accounting officer of either of them; and to pro- 
 vide penalties for the violation of such duties; to create a charge for 
 the payment of taxes on dividends, stock, shares, and banking capital; 
 to provide for the sale to pay delinquent taxes thereon of shares,. 
 
110 PROPOSED BILLS. 
 
 Stocks, and other interests; to amend an act entitled "To fix the place 
 of assessing national hank stock and private banks, loan and trust 
 companies," approved February 24, 1903; to repeal sections 3042, 
 3063, 3064, 3065, 3067, and 3068 of the Codes and Statutes of Oregon, 
 compiled and annotated by Hon. Charles B. Bellinger and William 
 W. Cotton, and to repeal all acts and parts of acts in conflict herewith. 
 
 Be it enacted by the People of the State of Oregon: 
 
 j^Assessment and Taxation of Stock and Shares in National and State 
 Banks.] 
 
 Section 1. The stockholders or shareholders of every corporation 
 l)ank located within this State, engaged principally in the business 
 ■of banking, lending money, receiving money on deposit, buying or 
 selling bullion, bills of exchange, notes, bonds, stocks, or other evi- 
 dences of indebtedness, with a view to profit, whether such bank 
 be organized for banking purposes under the laws of this State or 
 ■of the United States, shall be assessed and taxed on the value of 
 their shares of stock therein. • Such shares shall be assessed only 
 Avith regard to the ownership and value thereof on the first day of 
 ilarch, at the hoiir of 1 o'clock a. m.., in each year, at the place 
 required by law. 
 
 ^Statement to Be Furnished Assessor by Cashier or Accounting Officer.] 
 Section 2. To aid the assessor in determining the value of such 
 :4hares of stock, the cashier or other accounting officer of every such 
 bank mentioned in the first section of this act is hereby required to 
 furnish a statement to the assessor of the county where the same 
 is located, between the first day of April and the fifteenth day of 
 Jlay in each year, verified by oath, showing the amount and number 
 of such shares of the capital stock of such bank, the amount of its 
 surplus or reserve funds, and the amount of its undivided profits 
 at the hour of 1 o'clock a. m. of the first day of March preceding, 
 the actual and cash value of all real estate owned by it in this State, 
 or elsewhere, and the location of the same; also the cash value of 
 the securities of the United States owned by it. 
 
 [Ascertainment of Value of Stock — Deductions for Real Estate and 
 Exempt Property.] 
 
 Section 3. Real estate owned by such bank and situate in this 
 State shall be assessed and taxed as other real estate is assessed 
 and taxed. The assessor shall deduct the amount of all investments 
 
PROPOSED BILLS. Ill 
 
 in real estate from the aggregate amount of such capital stock, sur- 
 plus fund, and undivided profit, and the remainder shall be taken 
 as a basis for the valuation of such shares of stock in the hands 
 of the stockholders subject to the provisions of law requiring all 
 property to be assessed and taxed at its full and actual cash value. 
 
 IShares of National Banks Not Located Within State Exempt.] 
 
 Section 4. The shares of capital stock of national banks not 
 located in this State, held in this State, shall not be required to be 
 assessed or taxed. 
 
 [Bank to Keep and Furnish List of Stockholders.] 
 
 Section 5. In every bank and banking office mentioned in section 
 1 of this act there shall be kept at all times a full and correct list 
 of the names and residences of stockholders, owners, and parties 
 interested therein, showing the number of shares and the amount 
 held, owned, or controlled by each party in interest, which list 
 shall be subject to the inspection of the officers authorized to assess 
 property for taxation. It shall be the duty of the cashier or other 
 accounting officer of each bank or banking institution to furnish 
 the assessor with a copy of such list annually, between the first day 
 of April and the fifteenth day of May in each year, showing the 
 facts in this section specified as of the hour of 1 o'clock a. m. on 
 the first day of March previous. 
 
 [Assessment of Foreign Banks, etc., and Local Companies and Persons 
 Not Principally Engaged in Banking.] 
 
 Section 6. Every .company, association, building and loan asso- 
 ciation, trust company, or other corporation, joint stock company, 
 or copartnership, or person, not incorporated for banking purposes 
 Tinder the corporation laws of this State or of the United States, 
 who shall keep an office or place of business and engage in the 
 business of banking, lending money, receiving money on deposit, 
 buying and selling bullion, bills of exchange, notes, bonds, stocks, 
 or other evidences of indebtedness, with a view to profit; and it is 
 hereby made the duty of the cashier, managing officer, and account- 
 ing officer of every company or association, including building and 
 loan and trust companies, incorporated under the laws of this State 
 which engages in, but not as its principal business, the business of 
 banking, lending of money, the receiving of money on deposit, buy- 
 
112 PROPOSED BILLS. 
 
 iiig and selling bullion, bills of exchange, notes, bonds, stock, or 
 other evidences of indebtedness, with a view to profit, between the 
 first day of April and the fifteenth day of May in each year, to. 
 malie out and furnish to the assessor a statement, setting forth and 
 showing such reference to such banking business in this State on 
 the first day of March of the current year at the hour of 1 
 o'clock a. m. : 
 
 1. The amount of money on hand and amount of money in 
 transit. 
 
 2. The amount of funds in the hands of other banks, bankers, 
 brokers, or others subject to draft. 
 
 3. The amount of checks or other cash items not included in any 
 of the preceding items. 
 
 4. The amount of bills receivable, discounted, or purchased, and 
 other credits due or to become due, including accounts receivable,, 
 interest due and unpaid; also the value of such bills receivable, 
 notes, and credits. 
 
 5. The amount of stocks and bonds of every kind, and shares of 
 every kind, and shares of the capital stock or joint stock or other 
 companies or corporations held as an investment, or in any way 
 representing assets, showing and deducting therefrom securities of 
 the United States and other such stocks, bonds, and shares which 
 are exempt from taxation, if any, and also showing those subject to 
 taxation, and the amount of each; also showing the value of such 
 bonds, stocks, and shares. 
 
 6. All other property pertaining to its business other than real 
 estate (which real estate shall be assessed and taxed as other real 
 estate is assessed and taxed) . 
 
 7. The amount of deposits. 
 
 8. The aggregate amount of the above first, second, and third 
 items shall be listed, and the aggregate amount of the taxable prop- 
 erty embraced in the fourth, fifth, and sixth items above shall be- 
 listed, and from the aggregate sum of said first, second, and third 
 items, and the aggregate sum of the taxable property embraced in 
 the fourth, fifth, and sixth items, there shall be deducted the amount 
 of the above seventh item, and the amount remaining shall be 
 assessed to each company, association, or person at its full amount 
 as money and credits, the same as other property is assessed, at the- 
 place required by law. 
 
PROPOSED BTLLS. 113 
 
 [Taxes to Be a Charge on Dividends, Stock, and Banking Capital; — Sale 
 for Tax.] 
 
 Section 7. To secure the payment of taxes on bank stocks or 
 shares, or upon banking capital, such taxes are hereby made a 
 charge upon said shares of stock or banking capital or interest 
 against which the said taxes are assessed and levied, and upon any 
 dividend or dividends thereon. It shall be the duty of every bank, 
 or the managing officer or officers thereof, to retain so much of any 
 dividend or dividends belonging to such stockholders, shareholders, 
 or owners as shall be necessary to pay any tax assessed and levied 
 upon their shares of stock or interest respectively until it shall have 
 been made to appear to such bank or its officers that such taxes 
 have been paid. Any officer of any bank who shall' pay over, or 
 authorize the paying over, or any such dividend or dividends, or 
 any portion thereof, contrary to the provisions of this section, shall 
 thereby become liable for such taxes. If such taxes shall not be 
 paid before the same become delinquent, on or immediately after 
 the first Monday in Maj'' in each year, the tax collector of the county 
 where such bank is located shall proceed to sell such share or shares, 
 stock, Or interest to pay the same, together with interest, accruing 
 interest, penalties, and other lawful charges, in the same manner 
 other personal property is sold for delinquent taxes, and in case of 
 such sale the provisions of law in regard to the transfer of stock 
 when sold on execution shall apply to such sale. 
 
 [Penalty for Neglect or Refusal to Furnish Statement Required.] 
 
 Section 8. The cashier, managing or other accounting officer of 
 any company, association, copartnership, or person who shall neg- 
 lect or refuse to make and furnish any statement required by this 
 act of such person or such company, association, copartnership, or 
 persons, within the time and in the manner by this act provided, 
 shall forfeit the sum of $1,000 for each offense, to be recovered by 
 indictment, for the use of the county in which said bank is located. 
 
 [Penalty for Making or Furnishing False or Fraudulent List or State- 
 ment.] 
 
 Section 9. The cashier, managing or other accounting officer of 
 any company, association, copartnership, or person who shall wil- 
 fully present to or furnish the county assessor with any statement 
 required by this act, which statement shall be false or fraudulent, 
 
114 PROPOSED BILLS. 
 
 shall be deemed guilty of perjury, and upon conviction thereof shall 
 be punished by law as otherwise provided for such crime. 
 
 [Repealing Clause.] 
 
 Section 10. That sections 3042, 3063, 3064, 3065, 3067, and 3068 
 of the Codes and Statutes of Oregon, compiled and annotated by 
 Hon. Charles B. Bellinger and William W. Cotton, and all acts and 
 parts of acts in conflict herewith, be and the same hereby are 
 repealed. 
 
 [Amendatory Clause.] 
 
 Section 11. That section 1 of an act entitled "An act to fix the 
 place of assessing national bank stock and private banks, loan and 
 trust companies," approved February 24, 1903, being found upon 
 page 286 of the General Laws of Oregon, 1903, be and the same 
 hereby is amended to read as follows : 
 
 Shai'es of stock of national banks shall be assessed to the indi- 
 vidual shareholders at the place where the bank is located. Shares 
 of stock of other banks, and interest in banking capital, building 
 and loan associations, and trust companies, shall be assessed to such 
 banks, building and loan associations, or trust companies, or to 
 their owners or stockholders, as by law provided, at the place where 
 such banks, building and loan associations, or trust companies are 
 located. 
 
 [Saving Clause.] 
 
 Section 12. That this act shall not be construed to appty to the 
 assessment of property made upon the basis of ownership on the 
 first day of March, 1907, at the hour of 1 o 'clock a. m. 
 
 A BILL 
 
 For an act to create a state board, of t&x commissioners, and to prescribe 
 the membership thereof, and its powers and duties, meetings and 
 procedure, and for appeals therefrom; providing for its expenses, and 
 compensation of its members; conferring upon it general supervisory 
 power over the system of taxation and public revenues in this State; 
 providing for the assessment for taxation by it of the property of 
 railway, union station and depot, electric and street railway com- 
 panies owners and operators, and of such heat, light, power, water, 
 gas, and electric companies as may be doing business as one system. 
 
PROPOSED BILLS. 115 
 
 partly- within this State and partly without or so doing business in 
 more than one county of the State, or persons,' firms, joint stock com- 
 panies, associations, syndicates, copartnerships, or corporations 
 engaged in carrying on any of such businesses; to require certain affi- 
 davits, statements, and' reports under oath, certificates, books, and 
 papers to be furnished and produced by certain persons, officers, aiid 
 corporations, and making the failure to furnish the same, or the fur- 
 nishing of a false or fraudulent statement, a crime, and prescribing 
 the penalty therefor; and requiring persons to appear and testify, 
 under oath or otherwise, before said board, or any member thereof, 
 and making the failure so to do, or the giving of false reports or 
 testimony, a crime, and prescribing the penalty therefor; and pre- 
 scribing the duties of state, county, and other municipal officers in 
 aiding said board in the discharge of its duties; and providing tor 
 appeals to the circuit court from the determination of said board in 
 certain cases, and the manner of taking, hearing, and determining 
 the same, and defining the jurisdiction of the circuit court of the 
 several counties on such appeals; and prohibiting the members ol 
 said board from accepting any pass, frank, or gratuity from any per- 
 son or corporation liable to assessment under this act, and making the 
 violation of such provision a crime, and prescribing the penalty there- 
 for; and repea:ling sections 3050, 3051, 3052, 3053, 3054 of the Codes 
 and Statutes of Oregon, compiled and annotated by Hon. Charles B. 
 Bellinger and William W. Cotton, and all acts and parts of acts in 
 conflict herewith. 
 
 Be it enacted by the People of the State of Oregon: 
 
 [Board Created: Of Whom Composed — Governor Shall Be Chairman — 
 Seal.] 
 
 Section 1. There is hereby created a state board of tax commis- 
 sioners, to be composed of tvi^o persons appointed by the Governor, 
 Secretary of State, and State Treasurer, acting jointly as in this act 
 provided, and their successors, who shall be skilled in matters of 
 taxation, and shall not be members of the same political party, and 
 who shall devote their entire time to the performance of the duties 
 herein imposed, and the Governor, Secretary of State, and State 
 Treasurer., the last three of vphom shall ex o'fficio be members of said 
 board. Said board shall perform and have the duties hereinafter 
 •specified, and the Governor shall be chairman thereof. Said board 
 shall adopt and use an official seal, which shall be provided by the 
 Secretary of State. ' ' ■ ' . 
 
 [Appointment, Bond, and Qualification of Appointive Members.] 
 
 Section 2. The Governor, Secretary of State, and State Treas- 
 urer, acting jointly, shall appoint and commission all persons 
 
116 PROPOSED BILLS. 
 
 appointed under the provisions of this act, and before entering upon 
 the discharge of his official duties each such appointee shall execute 
 a bond, payable to the State of Oregon, in the penal sum of $10,000,, 
 with sureties to be approved by the Governor, for the faithful dis- 
 charge of his official duties ; and each appointee shall take and sub- 
 scribe an» oath for the faithful discharge of his duties and office, 
 which oath shall be indorsed upon his official bond, and said bond 
 and oath when so executed and approved shall be filed in the office 
 of the Secretary of State. 
 
 [First Two Appointive iVIembers Appointed on Taking Effect of Act.] 
 
 Section 3. Immediately after the taking effect of this act the 
 Governor, Secretary of State, and State Treasurer, acting .jointly, 
 shall appoint two persons, possessing the qualifications required by 
 this. act, to serve as the appointive members of the board hereby 
 created, subject to the provisions in this act contained. 
 
 [Term of Office of Appointive IVIembers.] 
 
 Section 4. The members of the board first chosen by appoint- 
 ment shall be appointed to hold their offices, one for two years and 
 one for four years, and the Governor, Secretary of State, and State 
 Treasurer, acting jointly, shall commission one of the first 
 appointive members of said board to hold his office for two years, 
 and the other one for four years, and thereafter persons chosen by 
 appointment as members of such board shall hold their office for the- 
 term of four years. 
 
 [Duties of Board.] 
 
 Section 5. It shall be the duty of the said board of state tax com- 
 missioners — 
 
 1. To have and exercise general supervision of the system of tax- 
 ation and collection of public dues and revenues throughout the 
 State. 
 
 2. To require that all assessments of property in this State be- 
 made according to law. 
 
 3. To see that all taxes due the State, counties, and municipalities 
 are collected. 
 
 4. To prescribe all forms of books and blanks used in the assess- 
 ment and collection of taxes not otherwise prescribed by law, and 
 to change the forms of blanks and books prescribed by law in ease 
 change shall be necessary. 
 
PKOPOSKD BILLS. 117 
 
 5. To construe the tax and revenue laws of the State whenever 
 requested by any officer acting under such laws, or by any inter- 
 ested person, and to instruct such officers with relation to their 
 duties with reference to assessment and taxation, and collection of 
 public dues and revenues. 
 
 6. To issue instructions and directions to the county assessors, 
 county boards of equalization, county clerks, and tax collectors as 
 to the rules best calculated to secure uniformity in the system of 
 assessment and collection of taxes, and a full cash valuation for 
 assessment and taxation of all property, real and personal, tangible 
 and intangible, including franchises and special franchises, and to 
 prescribe all blank forms of reports for that purpose. 
 
 7. For the purpose of enabling the board, any county assessor, 
 county board of equalization, county clerk, or tax collector to 
 acquire and obtain all information that could in any manner aid it 
 or him in arriving at the valuation of any franchise or special fran- 
 chise, to examine all books and papers of account, and to require 
 any person to appear before said board, or any member thereof, and 
 to interrogate such person under oath or otherwise. 
 
 8. To see that penalties are enforced when prescribed by any 
 revenue law of the State for disobedience to its provisions, and to 
 see that complaint is made against persons or corporations violating 
 the provisions of any tax or revenue law of this State; and in the 
 execution of these powers and duties the said board, and any mem- 
 ber thereof, may call upon the prosecuting attorney or the Attorney 
 General, who shall institute and conduct prosecutions for penalties 
 and forfeitures, liabilities and punishments for violation of the 
 laws of the State in respect to the assessment and taxation of prop- 
 erty, or the collection of public dues and revenues. 
 
 9. To take charge of and superintend the enforcement of the 
 inheritance tax laws, and to see that the taxes provided therein are 
 collected. 
 
 10. To make such rules and regulations as the board shall deem 
 proper to effectually carry out the purposes for which the board is 
 constituted, and to make all necessary rules and regulations not 
 inconsistent with law as the board may deem necessary with respect 
 to its own meetings and procedure. 
 
 11. To report to the legislature at each regular session the total 
 amount of revenue collected in the State for all purposes, classify- 
 
118 PROPOSED BILLS. 
 
 ing as to purposes with the sources thereof, the proceedings of the 
 board, and such other matters of information concerning the public 
 revenues as may be deemed of general' interest. 
 
 12. To make diligent investigation and inquiry concerning the 
 revenue laws of other States and countries, so far as the same are 
 made known by published reports or statistics, or can be ascer- 
 tained by correspondence with the officers thereof; and with the 
 aid of information thus obtained, together with experience with 
 and the observation of our own laws, to recommend to the legisla- 
 ture at each regular session thereof such amendments, changes, or 
 modifications of our constitution or revenue laws as seem proper 
 or necessary to remedy injustice or irregularity in taxation, or t» 
 facilitate' the assessment and collection of public revenues. 
 
 13. To see that each county in the State be visited by at least one 
 member of the board as often as once each year, to the end that any 
 proper assistance and advice be given to the officers engaged in the 
 assessment and collection of taxes, that complaints concerning the 
 law may be heard, and that information concerning its working 
 may be collected, that all revenue officers comply with the law, and 
 all violations thereof be punished, and that all proper suggestions 
 as to amendments may be made. 
 
 14. To require from any state, county, or municipal officer, whose 
 duties pertain to the assessment, apportionment, levy, or collection 
 of taxes and public dues or revenues, or the disbursement of public 
 revenues, reports, and statements, as to any matter deemed material 
 and relevant, in such form as may be prescribed. 
 
 15. To make an annual assessment, upon an assessment roll to be 
 prepared by said board, of the property having a situs in this State, 
 as hereinafter defined, of all railroad companies, imion station, and 
 depot companies, electric and street railway companies, and of such 
 heat, light, power, water, gas, and electric companies as may be 
 doing business as one system, partly within this State and partly 
 without, or so doing business in more than one county of the State, 
 
 [Term "Property" Defined — Property Not Assessable by Board.] 
 
 Section 6. The term property, as used in this act, shall be deemed 
 to include all property, real and personal, subject to assessment 
 for taxation under this act belonging to the corporation, or held 
 by it as occupant, lessee, or otherwise, and shall include the rights 
 of way, roadbed, cars, rolling stock, tracks, wagons, horses, office 
 furniture, telegraph, telephone, and transmission poles, wires, con- 
 
PROPOSED BILLS. 119 
 
 duits, switchboards, machinery, appliances, appurtenances, and all 
 other property of a like or different kind, used in the carrying on 
 of the business of said corporation, and owned, leased, or operated 
 by them respectively, and all other real and personal property, and 
 all franchises and special franchises: Provided, however, that this 
 definition shall not include, apply to, or subject to assessment for 
 taxation by said board such real estate as is owned and can be con- 
 veyed by such corporation under the laws of this State, and which 
 is not actually occupied in the exercise of its franchise, or in use in 
 the operation of their corporate business, nor to the car and machine 
 shops, grain elevators, grain warehouses, docks, bridges across the 
 boundary riyers of the State or to the "Willamette River, the water 
 craft of any corporation, nor to the real and personal property of 
 such corporation devoted to navigation; but sUeh car and machine 
 shops, grain elevators and grain warehouses, docks and bridges, 
 water craft, and property devoted to navigation so excepted, shall 
 be liable to assessment for taxation in the same manner as other 
 property in the State, by the several county assessors. 
 
 [Term "Property Having Situs in This State" Defined,] 
 
 Section 7. The term property having a situs in this State shall 
 include all property, real and personal, of the corporations included 
 in this act, owned, leased, used, operated, or occupied by them, and 
 also such proportion of the rolling stock, cars, and other personal 
 property of a like or different kind, as is used partly within and 
 partly without the State, as herein provided to be determined. 
 
 [Reports Required of Corporations — Contents.] 
 
 Section 8. The several corporations enumerated in this act, doing 
 business in this State, are hereby required annually, between the 
 first day of April and the fifteenth day of May, to make and file 
 with the said board of state tax commissioners, in such form as said 
 board may provide, upon blanks to be furnished by said board, a 
 statement, under oath of their president, secretary, treasurer, super- 
 intendent, or chief officer of such company, covering a period of at 
 least one year and not exceeding five years, as may be required by- 
 such board, containing the following facts: 
 
 1. The name of the company; the nature of the company, and 
 under the laws of what State or country it is organized ; the location 
 of its principal office ; the name and post office address of its presi- 
 
120 PROPOSED BILLS. 
 
 dent, secretary, auditor, treasurer, superintendent, and general 
 manager; the name and post office address of the chief officer or 
 managing agent or attorney in- fact in Oregon. 
 
 2. The number of shares of capital stock. 
 
 3. The par value and market value, or if there be no market 
 value, the actual value of the shares of stock on the first day of 
 March at the hour of 1 o'clock a. m. for the year in which the 
 report is made. 
 
 4. The bonds and other corporate obligations of the company. 
 
 5. The par value and market value, or actual value if there be no 
 market value, of the bonds or other obligations of the company on 
 the first day of March at the hour of 1 o'clock a. m. of the year in 
 which the report is made. 
 
 6. A detailed statement of the real property owned by the cor- 
 poration in Oregon, where situated, and the value thereof, if 
 required by the board. 
 
 7. If required by the said board, a detailed statement of the per- 
 sonal property, including moneys and credits owned by the com- 
 pany in Oregon pn the first day of March at the hour of 1 o'clock 
 a. m. of the year in which the report is made, where situated, and 
 the value thereof. 
 
 8. If required by the board, the total value of the real estate 
 owned by the company situated outside the State. 
 
 9. If required by the board, a full and complete statement of the 
 cost and actual present value of all buildings of every description 
 owned by said company within the State not otherwise assessed. 
 
 10. If required by the board, the total value of the personal prop- 
 erty of the company situated outside of Oregon. 
 
 11. The total length of the company's lines, and the length of so 
 much of its lines as is within or is without Oregon, which lines shall 
 include that which said company controls or uses as owner, lessee, 
 or otherwise. 
 
 12. A statement of the number of miles of main, branch, double, 
 and side tracks owned or leased by said company in each county in 
 this State, stated separately. . 
 
 13. A statement of the entire gross receipts and net earnings of 
 the company from operation and otherwise, stated separately, for 
 the fiscal year ending in the calendar year closing March 1, preced- 
 ing the report being made. 
 
PROPOSED BILLS. 121 
 
 14. Such other facts or information of a like or different kind as 
 said board may require in the form of return prescribed by it. 
 
 The board is hereby given the power to prescribe such directions, 
 rules, and regulations to be followed in answering any of the 
 . requirements of this section, or as herein authorized, as in its judg- 
 ment shall be best calculated to insure accuracy and uniformity in 
 reporting the facts. 
 
 IBIanks Furnished by Board — Penalty for Refusal or Neglect to Report.] 
 Section 9. Blanks for making the statements provided for in 
 ■section eight (8) of this act shall be provided by the said board: 
 Provided, that the reports herein provided for shall not relieve the 
 •companj' from making any other report required by law to be made 
 to any other officer. In case any company fails or refuses to make 
 any statement or furnish any information required by this act, the 
 board shall inform itself as best it may as to the matters necessary 
 to be known in order to discharge its duties with respect to the 
 property of such company. Any company which shall refuse or 
 neglect to make the report required by this act within the time 
 specified shall be subject to a penalty of $500 for each day of the 
 continuance of such neglect or refusal to file such report, to be 
 recovered in a proper action brought in the name of the State of 
 Oregon in any court of competent jiu'isdiction. 
 
 [Board to Determine Value and Prepare Assessment Roll — Mileage Basis 
 of Apportionment.] 
 
 Section 10. Subsequent to the filing of the reports required in 
 the preceding sections, and prior to the first Monday in October in 
 each year, it shall be the duty of the said state board of tax com- 
 missioners to prepare an assessment roll, as provided in section 
 five (5) of this act, upon which they shall assess the true cash value 
 as of the first day of ]March at the hour of 1 o'clock a. m., of the 
 year in which the assessment is made, of all the property of the 
 companies herein enumerated subject to taxation under this act, 
 which said assessment shall not be final until reviewed as herein 
 provided. For the purpose of arriving at the amount and character 
 and true cash value of the property belonging to said companies 
 as appearing upon the assessment roll for the purpose of assess- 
 ment for taxation under this act, the said board may personally 
 inspect the property belonging to said companies, and may take 
 
122 PROPOSED BILLS. 
 
 into consideration the reports filed under this act, the reports and 
 returns of said companies filed in the office of any officer of this; 
 State, or any county thereof, the earning power of said companies, 
 the franchises and special franchises owned or used by said com- 
 panies (said franchises and special franchises not to be directly 
 assessed, but to be taken into consideration in determining the value 
 of the other property), the assessed valuation of any property of 
 said companies, used in the operation of the business of the com- 
 panies, and by law required to be assessed bj^ county assessors, and 
 such other evidence of a like or different kind as may be obtainable 
 bearing thereon; provided, that in no event shall any report or 
 valuation by a county assessor, or evidence as in this act provided, 
 be conclusive upon such board in arriving at the amount and char- 
 acter and true cash value of the property belonging- to saiu com- 
 panies, and by this act to be assessed for purposes of taxation by said 
 board. In determining the true cash value of the property assessable 
 for taxation by the said state board of tax commissioners of the 
 companies in this act enumerated, when said companies own, lease, 
 operate, or use rail, pipe or wire lines, or property partly withiu 
 and partly without this State, if the board shall value the entire 
 property within and without the State as a unit, as provided in the 
 next section, the said board shall be controlled in ascertaining the 
 property subject to taxation in Oregon by the proportion which 
 the number of miles of main track (meaning thereby main, stem, 
 and branch lines), miles of wire, or miles of main pipe lines con- 
 trolled or used by said company, as owner, lessee, or otherwise, 
 within the State of Oregon bears to the entire, mileage of main track 
 as aforesaid miles of wire or main pipe line controlled or used by 
 said company as owner, lessee, or otherwise. 
 
 [Determination of Value as a Unit — Deduction of Property Locally 
 Assessed.] 
 
 Section 11. The said board, for the purpose of arriving at the 
 actual cash value of the property assessable by it, as herein pro- 
 vided, may value the entire property, both within and without the 
 State of Oregon, as a unit. In case it shall value the entire prop- 
 erty as a unit, either within or without the State of Oregon, or both, 
 said board shall make deductions of the property of said company 
 situate outside the State, and not connected directly with the busi- 
 ness thereof, as may be just, to the end that the fair proportion of 
 
PROPOSED BILLS. 123^ 
 
 the property of said company in this State may be ascertained. If 
 the said board value the entire property within the State of Oregon 
 as a unit, it shall make deductions of the property of said company 
 situate in Oregon, and assessed by the county assessors, to an 
 amount that shall be just ; and for that purpose the county assessors 
 shall be and they are hereby required, if the said board request the 
 same, to certify to the said board the assessable value of the prop- 
 erty of said companies assessable by them, but such certification of 
 assessed, or assessable values is intended to be advisory only, and not 
 conclusive upon the said board. 
 
 [Sufficiency of Descriptiorr on Roll — Mileage to Be Stated.] 
 
 Section 12. Upon such assessment roll shall be placed, after the 
 name of each of the companies assessed under the provisions of this 
 act, a general description of the properties of the said companies,, 
 which shall be deemed to include all of the properties of the said 
 companies liable to assessment for taxation under this act, owned,. 
 leased, or occupied by them, whether as owner, lessee, occupant, or 
 otherwise. The said description may be in the language of this act 
 as contained in section six (6) hereof, or otherwise. But no assess- 
 ment shall be invalidated by a mistake in the name of the corpora- 
 tion assessed, or by an omission of the name of the owner, or the 
 entry of a name other than that of the true owner, if the property 
 be generally correctly described; and provided further, that where- 
 the name of the true owner, or the name of the owner of record, 
 lessee, or occupant of any property assessable under the pr'ovisions 
 of this act shall be given, such assessment shall not be held invalid 
 on account of any error or irregularity in the description, provided 
 such description would be sufficient in a deed of conveyance from 
 the owner, or on account of which in a contract to convey a court of 
 equity would decree a conveyance to be made, reading the said 
 description in connection with the definition of property assessable 
 under the provisions hereof as in this act contained. Upon such 
 assessment roll shall be placed, opposite the name of the company, 
 in a proper column, the aggregate main track mileage as defined in 
 section 10 hereof, miles of wire, or main pipe line, as the case may 
 be, within the State of Oregon. 
 
 [Ascertainment of Value of Main and Branch Lines and Value Per Mile. J 
 
 Section 13. Said state board of tax commissioners shall there- 
 upon ascertain the value of the several branch lines of the said com- 
 
3 24 PROPOSED BILLS. 
 
 panies situated in this State, and the mileage thereof, and shall 
 .ascertain the value per mile of the said branch lines respectively by 
 dividing the value of each of them by the mileage thereof. The said 
 boai'd shall thereupon deduct the total amount so ascertained as 
 the value of branch lines from the total value of the property of 
 the said companies assessable under the provisions of this act so 
 ascertained as aforesaid; and shall thereupon ascertain the value 
 per mile of main line of rail, pipe, or wire by dividing the 
 Temainder, after deducting the value of said branch lines from the 
 total value in thjs State, by the number of miles of such main rail, 
 pipy, or wire line in this State, and the quotient obtained as afore- 
 said shall be deemed and held to be the value per mile of said 
 Ijranch and main lines respectively. 
 
 XApportionment of Assessment to Counties According to Mlleage.J 
 
 Section 14, For the purpose of determining what amount of the 
 iissessment made under the provisions of this act shall be appor- 
 tioned to the several counties in this State in, through, across, into, 
 or over which the lines of said companies extend, the said state 
 board of tax commissioners shall multiply the value per mile as 
 above ascertained of the several main and branch lines by tl e num- 
 ber of miles of such main and branch lines in each of the counties 
 ^aforesaid, as reported in the statements made by the said companies, 
 ■or as otherwise ascertained and determined by the said board. 
 
 [Notice of Sitting of Board to Review Assessment and Apportionment — 
 Proof.] 
 
 Section 15. The said board shall give three weeks' public notice 
 in some newspaper printed at the state capital, setting forth that 
 ■on the first Monday in October it will attend at the eapitol and pub- 
 licly examine the assessment roll by it made, and review the same, 
 and correct all errors in valuation, description, quantities, or quali- 
 ties of property by it assessable and in apportionments of assess- 
 ments made by it ; and it shall be the duty of the persons and cor- 
 porations interested to appear at the time and place appointed. 
 Proof of such notice may be made by affidavit as by law provided, 
 filed with the secretary of said board, on or before the first Monday 
 in October in the year when such notice is printed. 
 
PROPOSED BILLS. ' 125' 
 
 [Board to Meet Annually as Stated In Notice.] 
 
 Section 16. The said board shall meet at the capitol of the State 
 on the first Monday of October in each year, as stated in the notice- 
 prescribed in the preceding section hereof, and shall then have 
 before it the assessment rail made by it as prescribed in this act. 
 
 [Review and Correction of Assessment Roll and Apportionment — Omitted 
 Property Assessed.] 
 
 Secrtion 17. It shall then be the duty of such board to review, 
 examine, and correct the assessment roll by it made, and to increase 
 or reduce the valuation of the property therein assessed, so that the 
 same shall be the full cash value thereof, and to assess omitted tax- 
 able property by it assessable in the manner hereinafter provided, 
 and to correct errors in apportionments of assessments therein. If 
 it shall appear to such board that there is any real or personal prop- 
 erty which by law it is permitted to assess which has been by it 
 assessed twice, or incorrectly assessed as to description, quantity, or 
 quality, or assessed in the name of a person or corporation not the 
 owner, lessee, or occupant thereof, or assessed under or beyond the 
 actual full cash value thereof, or which is not assessable by said 
 board, but which has been assessed by it, said board may make 
 proper corrections of the same. If it shall appear to said boord that 
 any real or personal property which is assessable by it has .'lot been 
 assessed upon said assessment roll, said board shall assess the same 
 at the full cash value thereof. 
 
 [Notice of Increase or Change In Apportionment — Petitions to Be Written 
 and Verified — Time of Filing.] 
 
 Section 18. Said board shall not change the apportionment of 
 any assessment or increase the valuation of any property on such 
 assessment roll as provided in the preceding section without giving 
 to the company or person in whose name it is assessed at least six 
 days' written notice to appear and show cause, if any there be, why 
 the apportionment of such assessment shall not be changed, or the 
 valuation of the assessable property of such company or person, or 
 some part thereof, to be specified in such notice, shall not be 
 increased : Provided, that such notice shall not be necessary if the 
 person or company appear voluntarily before said board, and be 
 there notified by a member thereof that the property of such person 
 or corporation, or some specified part thereof, is, in the opinion of 
 
126 ' PROPOSED BILLS. 
 
 the board, assessed below its actual value, or that such apportion- 
 ment is, in the opinion of the board, incorrect. Petitions or appli- 
 cations for the reduction or change of apportionment of a particu- 
 lar assessment shall be made in writing, verified by the oath of the 
 -applicant, its president, secretary, managing agent, or attorney in 
 fact, and be filed with the board during the first week it is by law 
 Tequired to be in session, and any petition or application not so 
 made, verified, and filed shall not be considered or acted upon by 
 the board. 
 
 [Board to Complete Review in One IVlontti, Sitting Continuously.] 
 
 Section 19. The said board, sitting for the purpose of reviewing 
 the said roll as above provided, shall continue its sessions from day 
 to day, exclusive of Sundays and legal holidays, until the examina- 
 tion, review, correction, and equalization of the said rolls shall be 
 •completed; but it shall complete said examination, review, correc- 
 tion, and equalization within one month from the time it is by law 
 required to meet, and, unless sooner completed, at the expiration of 
 one month from the time the board is herein required to meet the 
 •examination, review, correction, and equalization of the said assess- 
 ment roll shall be deemed to be complete. 
 
 [Record of Action of Board.] 
 
 Section 20. Corrections, additions to, or changes in the said roll 
 shall be entered in a column therein headed substantially "as 
 reviewed," and the entries in such column shall be the record of 
 the action of such board. The meeting, sittings, and adjournment 
 of the said board, sitting for the purposes of review, shall be 
 recorded in its journal. 
 
 [Roll Kept on File as Public Record.] 
 
 Section 21. Said roll, when so examined, reviewed, corrected, 
 and equalized by such board, shall be kept on fil6 in the office of 
 the said state board of tax commissioners as a public record. 
 
 [Appeal From Action of Board.] 
 
 Section 22. Any person or corporation who shall have petitioned 
 for the reduction or change of apportionment of a particular assess- 
 ment, or whose assessment has been increased by the said state board 
 of tax commissioners, sitting for purposes of review, who shall be 
 
PKOPOSED BILLS. 
 
 127 
 
 aggrieved by tlie action of such board, may appeal therefrom to 
 the circuit court. In the case of individuals resident in this State 
 the appeal shall be taken to the circuit court of the county where 
 the individual resides; if taken by an individual who is a non- 
 Tesident of the State it shall be taken to the circuit court of the 
 county in which the capital of the State is situated; if taken by a 
 corporation it shall be taken to the circuit court of the county in 
 which the principal place of business, if a domestic corporation, 
 or residence of the managing agent or attorney in fact if a foreign 
 corporation, may be. The appeal shall be taken and perfected in 
 the following manner, and not otherwise : 
 
 1. The party desiring to appeal from the action of such board 
 may cause a notice, to be signed by himself, itself, or attorney, to 
 he filed with the secretary of said board within five days, excluding 
 Sunday, from the time the review of the said assessment roU is com- 
 pleted. 
 
 2. Within ten days of the giving of such notice the said party, 
 to be known as the appellant, shall file with the clerk of the circuit 
 court for the proper county a transcript of the petition for reduc- 
 tion of assessment, or so much of the record of the said board as may 
 be necessary to intelligently present the questions to be decided by 
 the circuit court, together with a copy of the order or action taken 
 by the said board, the notice of appeal, and the record of the filing 
 thereof; thereafter the said circuit eoui-t shall have jurisdiction of 
 the matter, but not otherwise. 
 
 The appeal shall be heard and determined by the circuit court in 
 a suinmary manner, and shall be determined as an equitable cause. 
 Either the appellant or any county to which any portion of the 
 assessment complained of is or may be apportioned as appellee shall 
 be entitled to the compulsory attendance of witnesses, and to the 
 production of books and papers. If, upon the hearing, the court 
 finds the amount at which the property was finally assessed by the 
 said board is its actual full cash value, and the assessment was made 
 fairly and in good faith, it shall approve such assessment; but if 
 it finds that the assessment was made at a greater or less sum than 
 the actual full cash value of the property, or if the same was not 
 fairly or in good faith made, it shall set aside such assessment and 
 determine such value, and a certified copy of the order or judgment 
 of the circuit court shall be sufficient warrant for the apportion- 
 
128 PROPOSED BILLS. 
 
 ment, levying, and collecting of taxes against such property an<J 
 upon such valuation so determined. No proceedings for the- 
 apportionment, levying, or collection of taxes against any 
 property shall be stayed by reason of the taking or pend- 
 ency of any appeal from the said board; but in event the- 
 assessment is decreased by the court on appeal, the tax collectors 
 of the several counties shall refund to the person or corporation 
 paying said taxes on such property any excessive amount of taxes 
 collected, and such tax collector shall be reimbursed therefor by the 
 several municipalities to which he may have disbursed any such 
 excessive collections, and in event the assessment is increased by 
 the court on appeal the property shall be liable for the deficiency 
 on the amount of such increased valuation. In event any reappor- 
 tionment as between counties is made by the court on appeal, corre- 
 sponding adjustments shall be made by the tax collectors of the- 
 counties affected. The provisions of law governing costs and dis- 
 bursements on appeal shall be applicable hereto. Payment of taxes 
 while appeal is pending shall not operate as a waiver of the appeal 
 or the right to a refunding of taxes found to be excessively assessed. 
 
 [Assessments Final When Reviewed — Certified to County Clerks — Appor- 
 tionment and Collection.] 
 
 Section 23. After the said roll has been reviewed by the said 
 state board of tax commissioners the assessments therein shall be 
 deemed complete. Said board shall thereupon certify to the county 
 clerks of the several counties in, into, through, across, or over which 
 the lines of said companies run the number of miles of main and 
 branch lines of the said companies, and the respective values thereof 
 apportioned to each of such counties ; and the several county clerks 
 shall thereupon apportion the amount certified to their respective- 
 counties among the cities, towns, school districts, road districts,. 
 ports, and other municipal taxing agencies and districts in propor- 
 tion to the length of such main and branch lines in each of such 
 municipalities, multiplying the value per mile as above ascertained 
 of such main and branch lines by the length thereof in each of such 
 municipalities, and apportioning the result to such municipalities, 
 and shall enter the same in the assessment roll which has been made- 
 by the county assessor and equalized by the county board of equal- 
 ization and returned to the clerk. Taxes shall be levied and col- 
 lected upon the assessments so made in the same manner other taxes- 
 
PROPOSED BILLS. 
 
 129 
 
 are levied and collected, and at the same time and by the same 
 officers. 
 
 [Length of Line in IVIinor Subdivisions to Be Reported to County Clerk.] 
 
 Section 24. To assist the county clerk in apportioning the said 
 assessment between the several municipalities or taxing agencies or 
 districts in his county,, he is authorized to require, and it is hereby 
 made the duty of the several persons or corporations liable to assess- 
 ment under the provisions of this act, to report to the county clerk, 
 under oath, the length of main and branch lines in each city, town, 
 school district, road district, port, or other municipal taxing agency 
 or district in such county. 
 
 [Record — Quorum — Temporary Officers.] 
 
 Section 25. A record of the proceedings of such board shall be 
 kept at the capitol open to the inspection of the public ; a majority 
 of the board shall constitute a quorum to do business, but a lesser 
 number may meet and adjourn from time to time. In the absence 
 of either the chairman or the secretary, the board .shall appoint a 
 temporary chairman or secretary. 
 
 [Appointment and Duties of Secretary — Clerical Assistance.] 
 
 Section 26. Said board shall, at its first meeting, by a majority 
 vote of all the members, elect one of the appointive members thereof 
 as secretary, who shall serve as such for two years, and until his 
 successor is apopinted and qualified. His successor shall be elected 
 by a like vote. The secretary shall keep a record of the proceedings 
 of the board, which shall be certified by the chairman and secretary, 
 and kept in the office of the said' board at the state capitol, and 
 shall perform such other duties as may be required by law or by 
 said board. The other appointive member shall perform such duties 
 as may be specially required by the board. Such board may appoint 
 and remove at pleasure such other clerks as may be necessary, not 
 exceeding two in number., at a salary not to exceed $75 per month 
 each. 
 
 [Compensation of Appointive Members and Clerks — Traveling Expenses.] 
 Section 27. The members of said board, except the Governor, 
 Secretary of State, and State Treasurer, shall receive as compensa- 
 tion for their services the following amounts, to wit, the sum of 
 9 
 
130 PROPOSED BILLS. 
 
 dollars per annum, payable quarter-annually, as the sal- 
 aries of other state officers are paid. Each of the members of 
 said board shall be entitled to receive his necessary traveling 
 expenses while traveling away from the capital on the business 
 of the board, which expenses shall be itemized by the person incur- 
 ring the same, and when the same is approved by the chairman shall 
 be paid upon warrant drawn by the Secretary of State apon the 
 State Treasurer out of any funds not otherwise specifically appro- 
 priated by law. 
 
 [Sessions — Where Held — To Be Furnished With Office, Printing, and 
 Supplies.] 
 
 Section 28. The said board shall hold its regular sessions at the 
 state capital, and shall be furnished by the Secretary of State with 
 an office at the state capitol, and necessary supplies and printing, in 
 the ?ame manner as other state officers. Said board may hold ses- 
 sions at any place in this State when deemed necessary to facilitate 
 the discharge of its business. 
 
 [Examination of Witnesses — Books and Papers — Penalty.] 
 
 Section 29. The said board, or any member thereof, in conform- 
 ity to the resolution or rules of the board, shall have the power to 
 subpoena and examine witnesses, to administer oaths, and shall have 
 access to and the po-wev to order the production of any books or 
 papers in the hands of any person, company, or corporation when- 
 ever necessary in the prosecution of any inquiries deemed necessary 
 or proper in their official capacity. Any person who shall disobey 
 aijy subpoena or subpoena duces tecum of the said board, or any 
 member thereof, or refuse to testify when required so to do by said 
 board, or any member thereof, shall be deemed guilty of a misde- 
 meanor, and upon conviction thereof shall be punished as provided 
 by law therefor. 
 
 [False Statement or Testimony — Perjury.] 
 
 Section 30. Any person who shall wilfully present or furnish 
 to the said board, or any member thereof, any statement required 
 under this act, or which may be required by said board, or any mem- 
 ber thereof, under the powers in this act contained, which statement 
 shall be false or fraudulent, or shall give testimony before said 
 board, or any member thereof, which shall be false or fraudulent. 
 
PROPOSED BILLS. 131 
 
 shall be deemed guilty of perjury, and upon conviction thereof shall 
 he punished as by law otherwise provided for such crime. 
 
 IFilling Vacancy — Majority of Appointing Officers Sufficient.] 
 
 Section 31. In case a vacancy shall occur by reason of death, res- 
 ignation, or removal of either of the appointive members of said 
 hoard, the Governor, Secretary of State, and State Treasurer, act- 
 ing jointly, shall appoint a successor to fill out the unexpired term 
 ■of the member whose office is thus made vacant, and in making such 
 appointment they shall not appoint a person from the same political 
 party as the remaining appointive member. Whenever in making 
 appointments provided in this act, the Governor, Secretary of State, 
 and State Treasurer are reqmred to act jointly, the action or vote 
 ■of a majority of them shall be sufficient if they are not unanimous. 
 
 lAllowance of Witness Fees and Mileage.] 
 
 Section 32. Witnesses testifying before the said board, or any 
 member thereof, shall be allowed the same fees for per diem and 
 mileage as allowed in civil causes in the circuit court, and the same 
 shall be paid by warrant of the Secretary of State upon the State 
 Treasurer upon the certificate of any member of said board. No 
 lender of witness fees or mileage in advance shall be necessary. 
 
 [Sheriffs to Serve Process, etc.] 
 
 Section 33. It shall be the duty of the sheriffs , of the several 
 •counties to serve all process, papers, and subpoenas required by 
 said board, or any member thereof, and to make return of the same 
 to the said board. 
 
 [Regular Meetings of the Board — Claims Audited.] 
 
 Section 34. The said board shall meet on the second and fourth 
 Wednesdays of each month to pass upon all matters properly 
 coming before the board for consideration. All necessary costs and 
 expenses of said board shall be audited, upon proper vouchers, and, 
 upon order of the board, be paid out of the state treasury upon 
 warrants drawn by the Secretary of State. 
 
 ICounty Assessor to File Oath as to Full Cash Value Assessment by Him.] 
 Section 35. For the purpose of assisting the said board in super- 
 vising the assessments made in the several counties, and that all 
 
132 PROPOSED BILLS. 
 
 assessments of property in this State be mads according to law, 
 every county assessor in this State, at the time of the return by him 
 of his assessment roll, shall take and subscribe to an oath in sub- 
 stantially the following language and form, which oath shall be 
 forthwith filed by him with the said state board of tax commission- 
 ers, namely: 
 
 l«s. 
 
 State op Oregon, 
 
 County of 
 
 I, (name of assessor), being the duly appointed, qualified, 
 
 and acting assessor of the above named county, do solemnly swear that 
 I have diligently and to the best of my ability assessed all property in 
 said county, which by law I am permitted to assess, at the full cash value 
 thereof; that I have not wilfully and knowingly omitted to assess any 
 person or property, or assessed over or under the full cash value thereof 
 any property or class of property whatever. 
 
 , 
 
 (Signature of assessor). 
 
 Subscribed and sworn to before me this day of , 19 
 
 [Official seal.] (Signature and tille of ofBcer). 
 
 [Penalty for Omission to File Oath or Assess Property.] 
 
 Section 36. Any assessor who shall fail, neglect, or refuse to 
 make and subscribe to an oath as aforesaid, or shall fail, neglect, 
 or refuse to file the same with the said state board of tax commis- 
 sioners, or shall wilfully and knowingly omit to assess any person 
 or property by him assessable, or shall assess under or over the full 
 cash value thereof any property or class of property whatever, shall 
 be deemed guilty of a misdemeanor. The judgment of conviction 
 of any such assessor for a violation of the provisions of this section 
 shall of itself work a forfeiture of his office. 
 
 [Members of Board Not to Accept Pass or Gratuity.] 
 
 Section 37. It shall be unlawful for any member of said board, 
 directly or indirectly, to accept any free pass, frank, or gratuity 
 whatever, from any person or corporation liable to assessment under 
 the provisions of this act. Any member of said board violating the 
 provisions of this section shall be deemed guilty of a misdemeanor, 
 and the judgment of conviction thereof shall of itself work a for- 
 feiture of the ofiice held by such member. 
 
PROPOSED BILLS. 133 
 
 ^Companies Liable to AE*essment to Maintain Office in State.] 
 
 Section 38. Every railroad company, union station and depot 
 company, and electric railway company doing business as sueli 
 within this State, and every heat, light, power, water, gas, and elec- 
 tric company doing business as such, as one system, partly within 
 this State and partly without, or so doing business in more than one 
 icounty of the State, shall establish and maintain at some fixed 
 point within the State a- principal office, and shall maintain thereat 
 a secretary or managing agent. 
 
 ITerms Person, Company, Corporation, How Construed.] 
 
 Section 39. The terms person, company, corporation, or asso- 
 ciation, whenever used in this act, shall apply to and be construed 
 to refer respectively to any person, firm, joint stock company, asso- 
 -ciation, syndicate, copartnership, or corporation engaged in carry- 
 ing on any business, the property of which is subject to taxation 
 binder this act. 
 
 IRepealing Clause.] 
 
 Section 40. That sections 3050, 3051, 3052, 3053, and 3054 of 
 the Codes and Statutes of Oregon, compiled and annotated by Hon. 
 Charles B. Bellinger and William W. Cotton, and all acts and 
 parts of acts in conflict herewith, be and the same hereby are 
 repealed: Provided, that nothing, in this act contained shall affect 
 the assessment of property upon the basis of ownership and valua- 
 tion thereof upon the first day of March, 1907, at the hour of 1 
 o'clock a. m. ; but the sections, acts, and parjts of acts hereby 
 repealed- shall remain in full force and effect for the purpose of 
 effecting the assessment according to law upon the basis of owner- 
 ship and valuation thereof March 1, 1907, at the hour of 1 o'clock 
 a. m. 
 
 TBoard Not to Assess Until After Assessment for 1907.] 
 
 Section 41. Nothing in this act contained shall require or author- 
 ize the said board to assess property herein described upon the basis 
 of ownership thereof on the first day of March, 1907, at the hour 
 <6f 1 o'clock a. m., but the first assessment of such property made 
 by said board shall be upon the basis of ownership at such date 
 after March 1, 1907, at 1 o'clock a. m., as now or hereafter may be 
 provided by the general laws of the State. 
 
134 PROPOSED BILLS. 
 
 A BILL 
 
 For an act to create and define the duties and powers of the board ot 
 equalization in the several counties of this State; and to provide for 
 the equalization and correction by said board of equalization of the 
 assessment roll returned by the county assessors in the several coun- 
 ties, and the assessment of property omitted from said roll, and for 
 appeals from said board to the circuit court, and the manner of taking- 
 and disposing of the same, and prescribing the jurisdiction of the 
 circuit court on such appeals; and repealing sections 3079 3080, 3081, 
 and 3083 of the Codes and Statutes of Oregon, compiled and anno- 
 tated by Hon. Charles B. Bellinger and William W. Cotton; and 
 repealing section 3082 of the said Codes and Statutes of Oregon as 
 reenacted by section 3 of an act approved December 24, 19 J3, being 
 Laws of Special Session, 1903, page 4 et sequitur; and repealing so 
 much of section 3060 of the said Codes and Statutes of Oregon as is 
 in conflict with this act; and repealing all acts and parts of acts in 
 conflict herewith. 
 
 Be it enacted iy the People of the State of Oregon: 
 [Board of Equalization — How Constituted — Duties of Board.] 
 
 Section 1. The county judge, county clerk, county commission- 
 ers, and assessor of the several counties of this State shall consti- 
 tute a board of equalization to examine and correct the assessment, 
 rolls returned by the assessors in their several counties, and to 
 increase or reduce the valuation of the property therein assessed, 
 so that the same shall be full cash value thereof, and to assess 
 omitted taxable property, in the manner hereinafter provided. The 
 board shall meet at the court house in the several counties on the 
 first Monday of October in each year, and the county clerk. shall lay 
 before the board the assessment rolls returned by the assessor. The 
 county judge shall, if present, be chairman of such board, and the 
 county clerk shall, if present, be clerk thereof. Three members of 
 such board shall constitute a quorum thereof. 
 
 [Qualification of IVIembers of Board.] 
 
 Section 2. Before proceeding to the equalization of such rolls- 
 the several members of the board shall each take and subscribe to 
 an oath, to be administered by a member of such board, and to be 
 filed vi^ith the county clerk, to faithfully and honestly examine, cor- 
 rect, and equalize at full cash value said assessment roll and all 
 property so returned by such assessor. 
 
PROPOSED BILLS. 135 
 
 [Corrections Required to Be IVlade — Omitted Property.] 
 
 Section 3. If it shall appear to such board of equalization that 
 there are any lands or lots or other property assessed twice, or incor- 
 rectly assessed as to description or quantity, and in the name of a 
 person or persons not the owner thereof, or assessed under or beyond 
 the actual full cash value thereof, said board may make proper cor- 
 rections of the same. If it shall appear to such board that any 
 lands, lots, or other property assessable by the assessor are not 
 assessed, such board shall assess the same at the full cash value 
 thereof. 
 
 [Increase in Assessment — Notice — Petitions for Reduction.] 
 
 Section 4. Said board of equalization shall not increase the valu- 
 ation of any property on such assessment roll, as provided in the 
 preceding section, without giving to the person in whose name it 
 is assessed at least three days' notice to appear and show cause, if 
 any he has, why the valuation of his assessable property, or some 
 part thereof, to be specified in such notice, shall not be increased : 
 Provided, that such notice shall not be necessary if the person 
 appear voluntarily before said board, and be there personally noti- 
 fied by a member thereof that his property, or some specified part 
 thereof, is, in the opinion of the board, assessed below its actual 
 value: And provided further, that such notice shall not be neces- 
 sary in event the board deem it necessary to increase the valuation 
 of all property upon such rolls, in a certain proportion, in order 
 that the valuation of the property generally upon the rolls shall be 
 its full cash value, as by law required. Petitions or applications for 
 the reduction of a particular assessment shall be made in ^^riting, 
 verified by the oath of the applicant or his attorney, and be filed 
 with the board during the first week it is by law required to be in 
 session, and any petition or application not so made, verified, and 
 filed shall not be considered or acted upon by the board. 
 
 [Sittings of Board.] 
 
 Section 5> Said board of equalization shall continue its s-essio,'-- 
 from day to day, exclusive of Sundays and legal holidays, until the 
 examination and correction and equalization of "-he assessment 
 rolls shall be completed; but it shall complete said examination, cor- 
 rection and equalization within one month from the time it is by 
 law required to meet, and, unless sooner completed, at the expira- 
 
136 PROPOSED BILLS. 
 
 tion of one month from the time the board is herein required to 
 meet, the examination, correction, and equalization of said assess 
 ment rolls shall be deemed to be complete. 
 
 [Record of Proceedings of Board.] 
 
 Section 6. Corrections, additions to, or changes in the said roll 
 shall be entered in a column therein headed substantially "As 
 Equalized by the County Board," and the entries in such column 
 shall be the record of the action of said board. The meeting, quali- 
 fication, sittings,, and adjournment of said board shall be recorded 
 in the journal of the county court. 
 
 [Return of Corrected and Equalized Roll.] 
 
 Section 7. Such assessment rolls, when so examined, corrected, 
 and equalized by such board, shall be returned to the county clerk. 
 
 [Appeal to Circuit Court.] 
 
 Section 8. Any person who shall have petitioned for the reduc- 
 tion of a particular assessment, or whose assessment has been 
 increased by the board of equalization, who shall be aggrieved by 
 the action of such board, may appeal therefrom to the circuit court 
 of the county. The appeal shall be taken and perfected in the fol- 
 lowing manner, and not otherwise : 
 
 1. The party desiring the appeal from the action of such board 
 of equalization may cause a notice, to be signed by himself or attor- 
 ney, to be filed with the county clerk of the county within five days, 
 excluding Sunday, from the time the assessment roll is returned to 
 the county clerk by the board of equalization. 
 
 2. AVithin five days of the giving of such notice the appellant 
 shall file with the clerk of the circuit court a transcript of the peti- 
 tion for reduction of assessment, or so much of the record of the 
 board of equalization as may be necessary to intelligently present 
 the questions to be decided by the circuit court, together with a copy 
 of the order or action taken by the board of equalization, the notice 
 of appeal and record of the filing thereof ; thereafter the circuit 
 court shall have jurisdiction of the matter, but not otherwise. 
 
 The appeal shall be heard and determined by the circurt court in 
 a summary manner, and shall be determined as an equitable cause. 
 Either the appellant or the county as appellee shall be entitled to 
 the compulsory attendance of witnesses and to the production of 
 
PROPOSED BILLS. 
 
 137 
 
 "books and papers. If, upon hearing, the court finds the amount 
 at which the property was finally assessed by the board of equaliza- 
 tion is its actual full cash value, and the assessment was made 
 fairly and in good faith, it shall approve such assessment; but if 
 dt finds that the assessment was made at a greater or less sum than 
 the market value of the property, or if the same was not fairly or in 
 good faith made, it shall set aside such assessment and determine 
 such value, and a certified copy of the order or judgment of the cir- 
 cuit court shall be sufficient warrant for the levying and collecting 
 of taxes against such property, and upon such valuation so deter- 
 mined. No proceedings for the levying or collection of taxes against 
 any property shall be stayed by the reason of the taking or pend- 
 ency of the appeal from the board of equalization : but in event the 
 assessment is decreased by the court on appeal the tax collector shall 
 refund to the person paying taxes on such property any excessive 
 amount of taxes collected, and in event the assessment is increased 
 hy the court on appeal the property shall be liable for the deficiency 
 on the amount of such increased valuation. The provisions of law 
 governing costs and disbursements on appeal shall.be applicable 
 hereto. 
 
 [Repealing Clause.] 
 
 Section 9. That sections 3079, 3080, 3081, and 3083 of the Codes, 
 and Statutes of Oregon, compiled and annotated by Hon Charles 
 B. Bellinger and "William "W. Cotton, be and the same hereby are 
 repealed; and that section 3082 of the said Codes and Statutes of 
 Oregon, compiled and annotated by Hon. Charles B. Bellinger and 
 "William "W. Cotton, as reenacted by section '3 of an act approved 
 December 24, 1903, being found in the Laws of the Special Session 
 'of 1903, page 4 et sequitur, be and the same hereby is repealed; 
 and that so much of section 3060 of the Codes and Statutes of Ore- 
 gon, as compiled and annotated by Hon. Charles B. Bellinger and 
 "William "W. Cotton, as is in conflict herewith be repealed; and that 
 all acts and parts of acts in conflict herewith be and the same hereby 
 are repealed. 
 
 [There being no reason apparent why this act should not go into effect 
 immediately after its taking effect as by law provided, no saving clause 
 Is inserted exempting assessment for the current year, etc., from its 
 effect.] 
 
138 PROPOSED BILLS. 
 
 A BILL 
 
 For an act to provide a more efficient system for the levy and collection, 
 of taxes, and providing penalties for the violation of the provisions 
 of this act; and to repeal chapters 5, G, and 7 of title XXX of the 
 Codes and Statutes of Oregon, compiled and annotated by Hon. 
 Charles B. Bellinger and William W. Cotton; and sections 4, 5, G, 7, 
 8, 9, 10, 11, and 12 of an act approved 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 Oregon," approved 
 February 12, 1903; and an act entitled. "An act to amend an act 
 entitled 'An act to amend section 3098 of Bellinger and Cotton's Anno- 
 tated Codes and Statutes of Oregon,' approved February 12, 1903, and 
 to declare an emergency," approved December 24, 1903; and chapters 
 7, 53, 145, 156, 1G2, and 183 of the General Laws of Oregon, 1905; and 
 an act filed in the office of the Secretary of State December 24, 1903, 
 enitiitledi "Ani act to amend section 3122 of Bellingier and Cotton's 
 Annotated Codes and Statutes of Oregon"; and an act entitled "An 
 act to amend section 3091 of the Codes ^nd Statutes of Oregon, as 
 Annotated by Charles B. Bellinger and William W. Cotton, and giving 
 the apportionment of revenues for the state among the several coun- 
 ties' and defining the method or proceeding in making the state appor- 
 tionment," approved February 24, 1903; and all other acts, and parts 
 of acts amendatory of any of the acts and sections above set forth,, 
 and all acts and parts of acts in conflict herewith. 
 
 Be it enacted by the People of the State of Oregon: 
 
 [Of the Levy of Taxes.] 
 
 [Estimate for County Purposes, Apportionment, and State and School 
 Tax.] 
 
 Section 1. The county court of each county shall, at its term in 
 -January in each year, estimate the amount of money to be raised 
 in its county for county purposes, and apportion such amount, 
 together with the amount of state and school tax, and other taxes 
 required by law to be raised in its county, and such other taxes as 
 it may in its discretion as authorized by law determine shall be 
 raised, according to the valuation of the taxable property in the 
 county for the year, and such determination shall be entered in its 
 records. 
 
 [B. & C. Comp , section 3084, without change, except to make provision 
 for other taxes required to be raised, and taxes which it may, in its dis- 
 cretion, as authorized by law, determine shall be raised.] 
 
PBOPOSBD BILLS. 13& 
 
 [Levy of Tax by County Court.] 
 
 Section 2. For the purpose of raising revenues for county pur- 
 poses, the county court for each county in the state shall, in its 
 January term in each year, levy a tax upon all taxable property in 
 its county, which tax shall be sufficient in its amount to defray the- 
 expenses of the county. 
 
 [B. & C. Comp., section 3085, as reenacted by Laws, Special Session, 
 1903, page 6, except to strilie out "or board of county commissioners," as. 
 the functions of that body are now by law exercised by the county court. 
 The same change is made in other sections carried into this act, but wilL 
 not be specially noted.] 
 
 [Levy of Other Required or Permissible Levies by County Court at Janu- 
 ary Term.] 
 
 Section 3. The county court shall, at its January term in each 
 year, levy any other taxes vsrhich by law the county or county court 
 or board of county commissioners is required to levy, and any other 
 taxes which it may determine to levy and which by law it is per- 
 mitted to levy. 
 
 [New; but seems to be necessary .to provide time for levy of special- 
 county taxes.] 
 
 [County Clerk to Be Notified of Rate of Levy.] 
 
 Section 4. It shall be the duty of every school district, and each- 
 incorporated town and city, and of each public corporation author- 
 ized to levy a tax, to notify, in writing, the county clerk of the 
 county within which the school district, town, city, or public cor- 
 poration is situated of the rate per cent of the tax levy made by 
 it, on or before the first day of January in each year, which notice- 
 shall be kept on file by the several county clerks, and remain a part 
 of the records of the office. 
 
 [No change from B. & C. Comp., section 3098, as finally amended by 
 Laws of Special Session, 1903, page 22 ; section 1 of Laws of 1905, chapter 
 7, except the proviso (which was temporary in nature and the occasion 
 for which has passed by lapse of time) has been omitted.] 
 
 [Tax Levies to Be in Even IVIIIIs or in Even Tenths of Mills.,] 
 
 Section 5. All counties, cities, school districts, and other corpora- 
 tions which are vested with the power of levying taxes, shall make 
 their total levy terminate with even mill or mills, or in fractions of' 
 one tenth of one mill. 
 
 [Laws 1905, chapter 127, section 1, no change.] 
 
140 PROPOSED BILLS. 
 
 [Statement of County Expenses to Be Certified to Secretary of State. J 
 Section 6. That section 3088 of the Codes and Statutes of Ore- 
 gon, compiled and annotated by Hon. Charles B. Bellinger and 
 William W. Cotton, be and the same hereby is amended to read as 
 follows : 
 
 By the 10th of January of each year the county clerk of the sev- 
 eral counties in the State shall prepare, upon a blank form pre- 
 scribed and furnished by the Secretary of State, a concise tabulated 
 statement of all the expenses of his county for the preceding year, 
 except expenses for roads and highways, and except the sums paid 
 for the erection of court houses, or on account of pestilence of epi- 
 demics, which statement shall be certified to by him as such county 
 clerk and forwarded to the Secretary of State, and a duplicate 
 thereof be placed on file in his own office. 
 
 [The only change is to require the statements to be filed by the 10th 
 Instead of the 15th of January, and to except costs of court houses, pesti- 
 lences, or epidemics from the expense statement. As the apportionment 
 musit (after 1910) be madie on the basis' of these statements, as ■well as 
 those previously made, and remains to be certified to the counties, and 
 the several county courts then, at the January term, must make a levy 
 suiflciemrt to cover the apportionment, the meceseity for promptness ia 
 apparent.] 
 
 [Secretary of State to Keep Record of Statement Certified.] 
 
 Section 7. The Secretary of State shall immediately record such 
 statement in books provided and kept in his office for that purpose, 
 and shall supply the several county clerks with the necessary forms 
 ior making such reports, as provided for in this act. 
 
 [B & C. Comp., section 3089, -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 January of each year, 
 to ascertain by computation, as hereinafter provided, the total 
 amount of revenue necessary for state purposes, and to apportion 
 the aforesaid total revenue among the several counties in the manner 
 hereinafter provided. 
 
 [B. & C. Comp., section 3090, as reenacted by Laws of Special Session, 
 1903, page 6, without change.] 
 
PROPOSED BILLS. 1411 
 
 [Methof of Proceeding in IVIal<ing State Apportionment.] 
 
 Section 9. The aforesaid state officers shall proceed as follows : 
 1 Prepare a tabular statement, consisting of all the items of 
 expense^, given separately, to which the State will be subject under 
 existing laws 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 interest on unpaid warrants left 
 over from the previous year, the payment of which has been author- 
 ized 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 assessment of an 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 esti- 
 mated total cost, not exceeding $200,000, of such additional public 
 buildings and improvements of public buildings of the State as the 
 said state officers shall believe it necessary to make during the fiscal 
 year for which such levy of taxes is computed. 
 
 2. From the sum total of the aforesaid items shall be deducted' 
 any surplus in excess of $5,000 remaining in the treasury from all 
 funds, however derived, if not applied by law to some special pur- 
 pose. 
 
 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 apportioned 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 proportion of such taxes to be paid 
 by the several counties, said state officers shall ascertain from the 
 report of expenditures 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 proportion of said state taxes as its average amount of expendi- 
 ture for said period bears to the total amount of expenditures in 
 all of the counties of the State : Provided, that all of the indebted- 
 ness and expenses incurred by Baker County in the acqiiisition of 
 
142 
 
 PROPOSED BILLS. 
 
 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 records relating to that part of Union 
 County added to Baker County, known as the "Panhandle," shall 
 not be construed or considered a part of the expenses of Baker 
 County under this act for any of the years in which said expendi- 
 tures were made : Provided further, that the amount paid by any 
 •county in reducing or discharging its indebtedness, or paying inter- 
 est 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 cent. 
 
 Counties. 
 
 Fer cent. 
 
 Baker 
 
 .0231 
 .0202 
 .0385 
 .0212 
 .OlOS 
 .0203 
 .0130 
 .0010 
 .0345 
 .0087 
 .0092 
 .OIHO 
 .0314 
 .0090 
 .0115 
 .0107 
 .041)2 
 
 Lincoln _ 
 
 .0055 
 
 
 Linn 
 
 .0526 
 
 
 Malheur 
 
 .0094 
 
 
 
 .0613 
 
 Columbia 
 
 Morrow 
 
 .0095 
 
 -Coos 
 
 Multnomah 
 
 .312:1 
 
 
 Polk_ _ _ . 
 
 .0307 
 
 
 
 .0087 
 
 Douglas 
 
 Tillamook - 
 
 Umatilla 
 
 .00K7 
 
 Gilliam 
 
 .0490 
 
 
 
 .0223 
 
 
 
 .0073 
 
 Jackson 
 
 Wasco 
 
 .0234 
 
 
 Washington 
 
 .0301 
 
 
 Wheeler ___ _ 
 
 .0067 
 
 
 Yamhill 
 
 .0391 
 
 Laue 
 
 
 
 
 
 [No change from section 1, Laws 1903, page 302, except to omit two 
 lines immediately preceding the table, "which is based on the assessments 
 •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.] 
 
 [Secretary of State to Report to Legislature Account of Collections and 
 Apportionments.] 
 
 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 apportionments 
 occurring between the biennial sessions of the legislature; and he 
 
PROPOSED BILLS. 143 
 
 shall also transmit immediately after said apportionment an 
 accurate transcript of it to the county clerks of the severa' counties, 
 and in no ease shall any deduction or abatement be made from the 
 apportionment to the respective counties on account of the deliu- 
 quent taxpayers. 
 
 [B. & C. Comp , section 3092, without change.] 
 
 [Numerous' statutory provisions for special and general levies of taxes 
 hy 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. IWany of these provisions are to be fotind in the special 
 statutes and city charters; others are intimately connected with statutes 
 directing the disposition of the funds so levied. To attempt 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 attempted.] 
 
 [ Of the Collection of Taxes and Proceedings in 
 Relation Thereto.] 
 
 IWords "Tax Collector" — Meaning.] 
 
 Section 11. The words "tax collector," wherever used in this act 
 shall be taken to mean the person or officer who by law is charged 
 with the duty of collecting taxes assessed upon real property, a 'd 
 shall be held to include his deputy. 
 
 _[New.] 
 
 ITreasurer Is Tax Collector.] 
 
 Section 12. The treasurer of each county shall be the tax col- 
 lector thereof. 
 
 [Substitutes treasurer for sheriff in B. & C. Comp., section 3093. The 
 changes in the succeeding sections necessitated by this change will not 
 he specifically noted ] 
 
 {Bond as Tax Collector — Cumulative to General Official Bond.] 
 
 Section 13. Before entering upon his duty as tax collector the 
 treasurer shall give a bond, signed by some responsible surety com- 
 pany, or some responsible surety or sureties as approved by the 
 county court, conditioned for the faithful 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 cumula- 
 
144 PROPOSED BILLS. 
 
 ti,ve to the general bond given by the treasurer, to which resort may- 
 be had in ease of failure or default of his duties as tax collector if 
 the bond described in this section be unenforceable or insufficient. 
 
 [The last nine lines of section 3094, 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 of tax commission- 
 ers a copy of the assessments of persons and property within his 
 county, made and certified by said state board of tax commissioners, 
 enter and apportion the same in the assessment roll which has been 
 made by the county assessor, and corrected and equalized by the 
 county board of equalization, and returned to said elerls. Said 
 clerk shall forthwith after receiving all the notices provided for in 
 section 4 of this act, and after the apportionment of taxes, make a 
 certificate 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 certificate to the tax collector of the county, together 
 with the said assessment roll containing the assessments made by 
 the county assessor as corrected and equalized by the county board 
 of equalization, and also containing the assessments made and cer- 
 tified by the state board of tax commissioners entered therein, ruled 
 with proper columns for the extensions of tax. collections and delin- 
 quent list, and for payments, issuance of certificates, redemptions, 
 issuance 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 court, authorizing' 
 the collection by such tax collector of said taxes; and such clerk 
 shall thereupon take the receipt of said tax collector therefor, and 
 duly charge against the tax collector 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 
 
PROPOSED BILLS. 145 
 
 provided, that he has collected on said roll, also such as he shall find 
 to have been twice assessed thereon, ands uch as he shall be unable 
 to collect, and shall so return to the court as not collectible. All 
 such tax rolls shall be public records, and as such preserved in the 
 office of the tax collector. 
 
 [Compare B. & C. Comp,, sections 3096 and 3099. Omits the now obso- 
 lete provision for computing valuations after equalization by state board 
 of equalization, substituting after equalization by the county boai\d and 
 entry of assessments certified by the state board of tax commissioners. 
 Provides also for computations of amounts to be made, and as tto valua- 
 tion and rate in the several road districts, ports, and other municipal tax- 
 ing agencies. See Laws 1903, page 282. 
 
 Provides the clerk shall extend the tax in one total sum. The separa- 
 tion among funds on the roll and in tax receipts is unnecessary when the 
 several rates' of levy are specified, as the method of accouuting and; the 
 requirement for distribution of each payment in the tax collector's col- 
 lection register shows the exact amount of taxes for each municipal 
 agency with which the collector is charged, and the amount collected 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 distribu- 
 tion book. This causes much additional and useless labor and confusion 
 at the busy season of the year. In the larger counties the former .prac- 
 tice was abandoned from the very necessity of the case, and no loss of 
 accuracy or fulness in accounting resulted. A very large saving in clerical 
 force was thereby made.] 
 
 [School, Town, City, Port, or Other Taxing Agency Levy — On What Valu- 
 ation.] 
 
 Section 15. All the taxes hereinafter- levied by any incorporated 
 city or town, school district, road district, port, or other municipal 
 taxing agency or district, 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 commis- 
 sioners 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 direc- 
 tors of any school district, and of any road supervisor, or of any 
 three resident freeholders 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, 
 10 
 
146 PROPOSED BILLS. 
 
 under the seal of the county court, showing the aggregate valuation 
 of the assessable property in the school district, road district, incor- 
 porated city or town, port, or other taxing district or agency, from 
 which such application shall have been made. 
 
 [Ad'd' provisionis' as to port or otiher municipal taxing agency or district; 
 modifies provision a& 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 assessments made by the state 
 board of tax commissioners. Also consolidates part of Laws of 1903, page 
 282, as tp 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, 
 incorporated city or town, port, or other municipal corporation or 
 taxing agency or district, 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., section 3100; Laws of 1903, page 
 284, section 74'; B. & C. Comp., section 4651, to the same effect.] 
 
 [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 corporation therein upon any person or prop- 
 erty in this State shall be collected and paid in gold and silver coin 
 of the United States, and not otherwise. 
 
 [B. & C. Comp., section 3157.] 
 
 [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. 
 
 [B. & C, Section 3153, no change,] 
 
 [Tax Collector to Make Weekly Statements — To Keep Funds Separate.] 
 
 Section 19. It shall be the duty of the tax collector to make a 
 statement on the last business day of each week of the exact amounts 
 of the cash and county orders by him collected for taxes and penal- 
 
PROPOSED BILLS. 147 
 
 ties and interest, and what amounts thereof are to be credited to 
 the several funds for which they are respectively collected, one of 
 which statements shall be filed with the county clerk and one fur- 
 nished to the school district, town, city, port, or other municipal 
 taxing agency for which each of such amounts are so paid in, and 
 one of which statements he shall retain on file in his office ; and shall 
 -exhibit to the county clerk for examination and comparison his col- 
 lection register and his stub book containing copies of the receipts 
 by him given for the taxes so collected. , The tax collector shall 
 keep the moneys received by him in separate funds, and shall pay 
 the same over to the several school districts, towns, cities, ports, or 
 other municipal taxing districts or agencies entitled thereto, upon 
 ■demand made by them, paying them the amount thereof to which 
 they are respectively entitled, taking their receipts therefor : Pro- 
 vided, special road funds shall be retained in the hands of the 
 •coiinty treasurer, and expended by him upon the warrant of the 
 •county clerk as by law provided. 
 
 [Supersedes B. & C. Comp., section 3100 (except first two lines, which 
 are included in the preceding section 16 of this act), 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 3101, add- 
 ing ports and other agencies. The proviso is in analogy to Laws of 1903, 
 Tjage 284, section 74.] 
 
 ^Applying Money Collected for One Object to Another — Penalty.] 
 
 Section 20. "When any moneys shall have been collected or 
 received by any officer for any distinct and specified object, no por- 
 tion 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 
 «ucli specified object; and any officer failing to comply with the 
 provisions of this section shall be liable to a fine not exceeding $500, 
 or to imprisonment in the county jail not exceeding six months. 
 
 [B. & C. Comp., section 3150, 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 following section hereof, and any tax collector 
 failing to comply with any of the provisions of the following section 
 
148 PROPOSED BILLS. 
 
 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 court before whom said tax collector is tried shall 
 declare his office as treasurer and tax collector vacant for the 
 remainder of his term. 
 
 [B. & C. Comp., section 3102, no change.] 
 
 [Tax Collector's Record of Tax Collections.] 
 
 Section 22. The tax collector shall receive and receipt for all 
 moneys and county orders collected by him for taxes, and shall note 
 on the tax roll against the property paid on, in columns provided 
 therefor, the date of each payment and number of receipt. He shall 
 keep 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 numbered 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 issued by the tax collector shall also in every case 
 contain the post office or residence 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 retained by the tax col- 
 lector. 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 pajinent 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 order 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 collection register, in which he 
 shall make proper entries, showing the various amounts collected 
 by him, the amounts thereof collected for each and every separate 
 
PROPOSED BILLS. 
 
 149 
 
 fund, the year in which the tax so collected became due, and the 
 numbers and dates of the respective receipts given by him therefor. 
 
 [B. & C. Comp., section 3103, as amended b/ Laws of 1905, chapter 53.] 
 
 [Double Assessments and Other Errors Tax Collector May Correct.] 
 
 Section 23. Whenever the tax collector discovers that any prop- 
 erty has been assessed more than once for the same year, he shall 
 collect only the tax justly due thereon, and shall make return to 
 the county court of the balance as double assessment, and shall be 
 properly credited therefor; and whenever, at any stage in the col- 
 lection of taxes, the officer having charge of the rolls shall discover 
 errors or omissions of any kind therein he may properly correct the 
 same to conform to the facts in whatever manner may be necessary 
 to make such assessment, tax, or other proceeding whatsoever regu- 
 lar and valid, such correction to be made in red ink, or otherwise 
 ■distinguished, and to be signed with the initials of the officer making 
 the same and the date of such correction. 
 
 [B. & C. Comp., section 3105.] 
 
 *IOmitted Property — Assessment.] 
 
 Section 24. Whenever, after the return of the assessment roll to 
 the county clerk by the board of equalization, the officer having the 
 possession of the roll shall discover or receive credible information, 
 or if he has reason to believe that any real or personal property has, 
 from any cause, been omitted, in whole or in part, in the assess- 
 ment of any year or number of years not exceeding two years prior 
 to the last roll so equalized and returned, or from the assessment 
 roll or the tax roll, he shall proceed to correct the assessment or tax 
 Toll in his hands, and add such 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 
 "W'hich officer so to do he is hereby invested 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 addition, if the person claiming to own said 
 property, or occupying it or in possession thereof, resides in the 
 county and is not present, such officer shall give such person notice 
 
150 PROPOSED BILLS. 
 
 in writing of his intention to add such property to the assessment 
 or tax roll, describing it in general terms, and requiring such per- 
 son 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 appear, 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 cor- 
 rection or addition shall file in his office a statement of the facts 
 or evidence on which 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 subpoenas. Appeal may be 
 taken from the action of the officer in making the correction or addi- 
 tion by the person aggrieved within ten days after the action of 
 such officer is taken, by giving notice to such officer and otherwise 
 proceeding in the manner provided for appeals from the board of. 
 equalization. 
 ' [New; see note to section 25.] 
 
 [Duty of Officer Having Possession of Roll — Proceedings on Failure tc 
 Act.] 
 
 Section 25. Whenever any officer described in the preceding sec- 
 tion shall discover credible information, or have reason to believe- 
 that real or personal property has from any cause been omitted, in- 
 whole or in part, from assessment for taxation for the years speci- 
 fied in the preceding section, or such credible information shall be- 
 furnished to such officer, it shall be the duty of the officer having- 
 possession of said assessment or tax roll to take the steps provided 
 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 being furnished 
 him by another person, that property has been otnitted from taxa- 
 tion, the State, on the relation of any state officer or of any tax- 
 payer of the county in which such failure or refusal occurs, shall 
 have the right to proceed against siich officer in any court of com- 
 petent jurisdiction by mandamus to compel such officer to comply 
 with the provisions of the preceding 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 deter- 
 
PROPOSED BILLS. 
 
 151 
 
 mined. If judgment shall be rendered to the effect that credible 
 information has been discovered by or furnished 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 assessment and tax roll in accordance 
 with the provisions of this and the preceding section, and such offi- 
 cer 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 officer : Provided, however, that in case pro- 
 ceedings are instituted 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 him. 
 
 [B. & C. Comp., section 3111, provided for the assessment, by the sheriff, 
 of piroperty which had' been' omitted' from' the current roll or the preced- 
 ing 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 appeal as from assessments cor- 
 rected by the board of equalization. (See the act as to the board of equal- 
 ization recommended by this report.) The provisions for appeal and 
 notice obviate the constitutional objections which may be urged against 
 B & C. Comp., section 3111, at least as far as residents and those having 
 notice a/re C'oncemied. See 154 Ind. 196; affirmedi 183 U. S. 300. The two 
 sections are modeled after Indiana.] 
 
 [Time for Payment of Taxes — Penalty — Interest — Rebate.] 
 
 Section 26. Taxes legally levied and charged' in any year may 
 be paid on or before the first Monday of April following, and if 
 not so paid they shall become delinquent: Provided, lioivcvcr. that 
 if one half of the taxes against any particular parcel of real prop- 
 erty, or the taxes on personal property cliargisd against any indi- 
 vidual, 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 
 extended to and including the first Monday of October next follow- 
 ing, but if the remaining 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 penalty, interest thereon shall be 
 charged and collected at the rate of twelve per centum per annum 
 from the first Monday of April preceding; and upon all delinquent 
 taxes there shall be collected from the taxpayer of such taxes, for 
 
152 PROPOSED BILLS. 
 
 the benefit of the county, ten per centum as a penalty, and for the 
 benefit of the county or other corporation which shall have an inter- 
 est in any portion of such taxes interest at the rate of twelve per 
 centum per annum on such taxes from the day on which they 
 become delinquent until their payment: Provided further, that 
 there shall be an allowance of three per centum rebate upon any 
 tax paid on any separate parcel of real property, or upon the per- 
 sonal property charged to any individual as aforesaid, on or before 
 the fifteenth day of March next prior to the date when such tax 
 would become delinquent if not paid. 
 [B. & C. Comp., section 3106 no change.] 
 
 [Personal Property Tax, Levy, and Sale — Personalty Tax Charged to 
 Realty.] 
 
 Section 27. On or immediately after the first ]V[onday of Slay 
 in each year the tax collector shall proceed to collect all taxes 
 levied in his county upon personal property, of which one half was 
 not paid as hereinbefore provided on or before the first Monday 
 of April, together with the penalty and interest. He shall levy 
 upon sufficient goods and chattels belonging to the person or cor- 
 poration charged with such taxes, if the same can be found in the 
 county, by taking them into his possession, to pay such delinquent 
 taxes, together with interest, accruing interest, penalties, and other 
 lawful charges; and shall immediately advertise such goods and 
 chattels for sale by posting written or printed notices of the time 
 and place of sale in three public places in his county not less than 
 ten days prior to such sale, and if such taxes, interest, and penalties 
 shall not be paid before the time appointed for such sale the tax 
 collector shall proceed to sell such property at public vendue, or so 
 much thereof as shall be sufficient to pay such taxes, interest, and 
 penalties, and shall deliver to the purchasers thereof at such sale 
 the property so sold to them respectively, and such sale shall be 
 absolute ; and the tax collector shall proceed in like manner, on and 
 after the first Monday in November, to collect the residue of taxes 
 charged against personal 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 witliout paying 
 all t;ixos charged against them. Whenever after delinquency, in the 
 opinion of the tax collector, it becomes necessary to charge the tax 
 on i)ersonal property against real property in order that such per- 
 
PROPOSED BILLS. 153 
 
 •sonal property tax may be collected, such tax collector shall select 
 ior the purpose some particular tract or lots of real property owned 
 by the person owing such personal property tax, and shall note upon 
 the tax roll opposite such tract or lots the said tax on personal prop- 
 «rty, 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 liens. 
 
 [B. & C. Comp., section 3107, adding provision for charging personal 
 property taxes on real estate, which is borrowed from Washington. Con- 
 solidates B. & C. Comp., section 3137.] 
 
 [Real Estate Tax a Lien — What to Include — Priority — Effect of Sale.-] 
 
 Section 28. All taxes which may be hereafter lawfully imposed, 
 charged, or levied upon real property, including taxes on personal 
 property charged upon real property as provided in the preceding 
 section, shall be and they are hereby declared to be a lien upon 
 •such real property from and including the day on which the war- 
 rant authorizing the collection of such taxes upon real property is 
 issued, and from and after the time the said taxes upon personal 
 property are so charged upon real property, until they should be 
 paid, or until the title shall be vested in the purchaser upon sale 
 ior such taxes. Such liens shall include all costs, penalties, charges, 
 and expenses on, of, and concerning such taxes which by the pro- 
 visions of law shall accrue, attach, or be made. Isuch liens shall 
 have priority to and shall be fully paid and satisfied before any 
 and every judgment, mortgage, or other lien or claim whatsoever^ 
 ■except the lien for a tax for a subsequent year ; and every certificate 
 of delinquency, sale for taxes, or transfer of property under a tax 
 judgment sale, whether void or ineffectual for any other purpose 
 or not, provided only that the consideration required by law shall 
 have been paid therefor, shall be deemed to assign to and vest in 
 the holder, purchaser, or transferee the lien herein prescribed. 
 
 [B. & C. Comp., section 3108, no change, except to add personal taxes 
 "Which have been charged upon real property, and to substitute "tax judg- 
 ment sale" for "tax sale" to conform the section to the tax certificate 
 of delinquency plan.] 
 
 [Unlawful to Receive County Order for Less Than Face.] 
 
 Section 29. No county officer shall, either directly or indirectly, 
 purchase or receive in payment of taxes or in exchange, or other- 
 
L54 TROPOSED BILLS. 
 
 wise, in any manner whatever, any county orders, or any demand 
 against his county for a claim allowed (by the proper officer to allow 
 the same) during his term of office, for a less amount than that 
 expressed on the face of such order or demand; and any such per- 
 son so offending shall, on conviction thereof, be fined in a sum not 
 less than $100 nor more than $300. 
 
 [B & C. Comp., section 3109, no change.] 
 
 [False Return as to Tax Paid — Penalty.] 
 
 Section 30. If any tax collector shall wilfully return as unpaid 
 any tax which has been paid to him he shall be deemed guilty of 
 a misdemeanor, and on conviction thereof shall be punished by fine, 
 which fine shall not exceed $500, or by imprisonment not to exceed 
 six months, or both, in the discretion of the court. 
 
 [B. & C. Comp., section 3110, omitting provision for receipt being given 
 and payment being noted, as that is required by section 21 of this act, and 
 by B. & C. Comp., section 3102.] 
 
 [Extension of Delinquent Taxes — Statement to County Court.] 
 
 Section 31. If any of the taxes mentioned in the roll shall be 
 unpaid, and the tax collector shall be unable to collect the same, he 
 shall immediately after the first Monday of October extend the 
 amount of the tax upon each of the several parcels of real property, 
 and upon the personal property assessed to each individual, in a 
 column provided for such purposes on the tax roll, and shall return 
 to the county court, with the certificate hereinafter required thereto 
 annexed, a statement compiled from said tax roll, showing the total 
 amount of taxes collected to and including the first Mondaj' in Octo- 
 ber, and the several separate funds for which the said taxes were 
 collected, the total amount of double assessments and other errors, 
 the amount of tax collector's assessments collected and uncollected, 
 the amount of rebates allowed and the amounts of interest and 
 penalties collected, and the funds for which collected, and other 
 matters affecting his return, striking a balance between the total 
 of the tax list as given him and the total collections, less such 
 errors and other matters, which shall be duly noted in their respec- 
 tive place in the tax roll. A copy of said statement shall be entered 
 by the tax collector in the tax roll. The tax collector shall also at 
 the same time submit a certificate showing all taxes for prior years 
 
PROPOSED BILLS. luS 
 
 and redemptions collected by him since the last preceding annual 
 settlement of current and delinquent taxes. 
 
 [Compare B. & O. Comp., section 3112. ProvMes for returning a state- 
 ment compiled from the roll instead of the roll itself, which is to remain 
 with the tax collector as a hasis for future proceedings. Provides for 
 report as to interest and penalties, taxes for prior years, and redemptions 
 collected.] 
 
 [Tax Collector's Certificate — Credit for Unpaid and Double Tax.] 
 
 Section 32. The tax collector shall then make a certificate over 
 his official signature, to be annexed to such statement, that the facts 
 set forth therein are correct, that the sums therein returned as 
 unpaid are not paid; and he shall thereupon be credited by the 
 county court with the amount of taxes so returned as unpaid and' 
 doubly assessed. 
 
 [Compare B. & C. Comp., section 3113, omitting direction for return of 
 certificate to county clerk, as preceding section provides for filing with 
 county court.] 
 
 [Tax Collected and Returned Credited to Tax Collector.] 
 
 Section 33. Upon settlement as aforesaid of the amount of taxes- 
 so collected by the tax collector, and of the amount so returned as 
 delinquent, such amounts shall be placed to the credit of the tax col- 
 lector. 
 
 [B. & C. Comp., section 3114.] 
 
 [Refusal of Tax Collector to Make Returns and Pay Over Collections — 
 Penalty.] 
 
 Section 34. Any tax collector who shall neglect or refuse to par 
 over all moneys by him collected for taxes to the person or munici- 
 pality entitled thereto, or shall refuse or neglect to make a return 
 of the delinquent taxes of his county, or any other return or state- 
 ihent, as required in this act, shall be liable to be indicted therefor, 
 and upon conviction may be punished by fine of not less than $100' 
 nor more than $1,000, or by imprisonment not less than six months 
 nor more than six years, or ^y both, at the discretion of the court, 
 and shall also be liable to pay ten per centum damages and twelve 
 per centum interest per annum from the day payment should have- 
 been made by him on such moneys, which moneys, damages, and' 
 
156 PROPOSED BILLS. 
 
 interest may be collected by suit upon the tax collector's bond for 
 "the recovery of the same. 
 
 [B. & C. Comp., section 3115, adding other required returns or state- 
 ments. Includes penalty feature of B. & C. Comp., section 3147.] 
 
 [Payment to State Treasurer of State Tax.] 
 
 Section 35. On or before the first day of May in each year the 
 several county treasurers of the State shall pay over to the State 
 Treasurer, in gold and silver coin, one half of the amount of state 
 taxes charged to their respective counties; and on or before the 
 first day of November in each year the said county treasurers shall 
 pay over the remainder of the money so charged to their respective 
 •counties, without any deduction for any cause whatever, which tax 
 shall be paid out of the iirst moneys collected and paid into the 
 ■county treasury over which the county has control. If any county 
 shall fail to pay to the State Treasurer its entire apportionment of 
 said taxes within thirty days after the dates above mentioned, the 
 unpaid balance shall be deemed delinquent, and is hereby declared 
 to be a debt due and owing by said county to the State, and said 
 •county shall pay the legal rate of interest thereon from such date 
 Tintil paid, but the payment of such interest shall not relieve the 
 ■county treasurer of any county from any penalty imposed by law 
 for failure to pay said taxes as required by law. Taxes heretofore 
 levied shall be paid over to the State Treasurer in accordance with 
 the laws in existence prior to the enactment of this act. 
 
 [B. & C. Comp., section 3116, except the last sentence above.] 
 
 [Failure of County Treasurer to Pay to State Treasurer — Penalty.] 
 
 Section 36. Whenever any county treasurer shall fail to pay to 
 the Treasurer of State any money in his hands for that purpose at 
 the time, prescribed by law, he shall, in addition to other penalties, 
 be liable to the following : If he shall so fail for the space of ten 
 ■days he shall forfeit to the State twenty per centum on the amount 
 withheld ; and if he shall fail to pay over such moneys for the space 
 •of thirty days after such specified time he shall forfeit his office as 
 treasurer and be deemed a public defaulter. 
 [Same as B. & C. Comp., section 3152.] 
 
 [Issuance of Certificates of Delinquency.] 
 
 Section 37. Any day after the expiration of six months after 
 the taxes charged against real property are delinquent the tax col- 
 
PROPOSED BILLS. 15T 
 
 lector shall have the right, and it shall be his duty, upon demand 
 and payment of the taxes, penalty, and interest, to make out and 
 issue a certificate or certificates of delinquency against such prop- 
 erty, and such certificate or certificates shall be numbered and have 
 a. stub, v^hieh shall be a summary of the certificate and shall each 
 contain a statement — 
 
 1. The name and residence of the person to whom issued. 
 
 2. Description of the property assessed. 
 
 3. Year or years for which assessed. 
 
 4. Amount of tax and interest due. 
 
 5. Name of person to whom assessed. 
 
 6. The rate of interest the certificate shall bear. 
 
 7. The time when a deed may be had, if not sooner redeemed. 
 
 8. When a certificate of any preceding year is outstanding and' 
 unredeemed it shall be stated in subsequent certificates issued, and 
 the principal sum due, with date of issue. 
 
 9. A guaranty of the county or municipality to which the tax is 
 due that if for any irregularity of the taxing officers such certifi- 
 cate is void, then such county or municipality will repay the holder 
 the sum paid thereon, with interest at the rate of six per cent per 
 annum from the date of its issuance : Provided, that nothing herein. 
 contained shall prevent the running of interest during the said 
 period of six months from the date of delinquency at the rate of 
 interest provided by law on delinquent taxes. 
 
 Any number of tracts or lots assessed to the same person, or as 
 the property of an unknown owner, maj' be included in one certifi- 
 cate. 
 [Rates of Interest — Certificates as Evidence.] 
 
 Section 38. Certificates of delinquency shall bear interest from 
 the date of issuance until redeemed at the rate of fifteen per cent 
 per annum, and shall be sold and issued to any person in the order 
 of priority in applying therefor upon the payment of the value in 
 principal and interest thereof: Provided, that when, from the 
 failure of the taxing officers to do or perform any act in listing or 
 assessing - property, or in issuing such certificate, the same is 
 declared void, and the same is redeemed by the county or munici- 
 pality issuing the same, such rate of interest shall be six per cent 
 per annum : Provided further, that when two or more persons shall 
 apply simultaneously for the issuance of a certificate upon the same- 
 
15S PROPOSED BILLS. 
 
 "tract, the tax collector shall require them to bid, and shall issue the 
 certificate to the person offering to take the certificate for the lowest 
 rate of interest thereon, which rate shall be stated in the certificate, 
 •and shall govern instead of the rate hereinbefore provided. Certifi- 
 cates of delinquency shall be prima facie evidence that — 
 ' 1. The property described was subject to taxation at the time the 
 same was assessed. 
 
 2. The property was assessed as required by law. 
 
 3. The taxes or assessments were not paid at any time before the 
 issuance of the certificate. 
 
 ■i. Such certificates shall have the same force and effect as a judg- 
 ment execution and sale of and against the premises included 
 therein. 
 
 £Foreclosure — Summons or Notice.] 
 
 Section 39. Any time ^.fter the expiration of three years from 
 the first date of delinquency of any tax included in a certificate of 
 delinquency the holder of such certificate may cause summons 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 lien against the property mentioned in such certificate. Such 
 summons shall contain — 
 
 1. The title of the court, the description of the property, 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 which 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 eodefendants, summoning him to appear within sixty days 
 after service of summons or notice, exclusive of the day of service, 
 and defend the action or pay the amount due ; and, M'hen service is 
 made by publication, a direction as aforesaid summoning him to 
 appear within sixty days after the date of the first publication of 
 
PROPOSED BILLS. 159 
 
 the summons, exclusive of the day of said first publication, 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 foreclosing 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 delinquency, or by some one in his behalf, and residing within 
 the State of Oregon, 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 certifica,te within this State. 
 
 5. A copy of said summons shall be delivered to the tax collector. 
 Thereafter, when any owner of real property or person interested 
 therein seeks to redeem as provided in this act, the tax collector 
 shall ascertain the amount of costs accrued in foreclosing said cer- 
 tificate 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 com- 
 menced within six years from the date of the original delinquency, 
 and not afterwards. 
 
 ^Service of Summons.] 
 
 Section 40. Summons shall be served and returned in the same 
 manner as summons in a civil action is served in the circuit court. 
 
 [County Clerks Must Furnish Forms — District Attorneys IVlust Bring 
 Action if Requested.] 
 
 Section 41. The county clerk shall furnish to holders of certifi- 
 cates of delinquency, at the expense of the county, forms of appli- 
 cations for decree, forms of summons, and form of publication of 
 summons when the same are required; and the district attorney 
 shall prosecute to final judgment and decree all actions brought by 
 holders of certificates under the provisions of this act for the fore- 
 closure of tax liens when requested to do so by the holder of any 
 certificate of delinquency : Provided, said holder has duly paid the 
 clerk of the court the sum of $2 for each action brought, as pro- 
 vided in this act: Provided further, that nothing herein shall be 
 construed to prevent said holder from employing other and addi- 
 tional counsel, or prosecuting said action independently of and 
 without assistance from the district attorney, if he so desires. In 
 foreclosures, under the provisions of this act, the provisions of chap- 
 
160 PROPOSED BILLS. 
 
 ter 6 of title VII of the Codes and Statutes of Oregon, as compiled, 
 and annotated by Hon. Charles B. Bellinger and "William W. Cot- 
 ton, as to costs and disbursements, shall be applicable. 
 
 [Certificates to County After Tliree Years — Foreclosure.] 
 
 Section 42. After the expiration of three years from the date of 
 delinquency, when any property remains on the tax rolls for which 
 no certificate of delinquency has been issued, the tax collector shall 
 proceed to issue certificates of delinquency on said property to the 
 county, and shall file said certificate^ when completed with the 
 county clerk ; and the tax collector shall thereupon, with such legal 
 assistance as the county court shall provide in counties having a 
 population of fifty thousand or more, and with the assistance of 
 the district attorney in counties having a population of less than 
 fifty thousand, proceed to foreclose in the name of the county the- 
 tax liens embraced in such certificates, and the same proceedings 
 shall be had as when held by an individual : Provided, that for the 
 purposes of this section summons may be served or notice given 
 exclusively by publication in one general notice, describing the 
 property as the same is described on the tax rolls. Said certificate 
 of delinquency issued to the county may be issued in one general 
 certificate in book form including- all property, and the proceedings 
 on the part of the county to foreclose the liens against said property 
 may be brought in one action, and all persons interested in any of 
 the property involved in said proceedings may be made codefend- 
 ants in said action, and if iinknown may be therein named as 
 unknown owners, and the publication of such notice shall be suffi- 
 cient service thereof on all persons interested in the property 
 described therein. The names of the person or persons appearing- 
 on the tax roll in the hands of the tax collector for collection at the 
 date of the first publication of such notice as the owner or owners 
 of said property shall, for the purpose of this section, be considered 
 and treated as the owner or owners of said property; and if upon 
 said roll it appears that the owner or owners of said property are- 
 unknown, then said property shall be proceeded against as belong- 
 ing to an unknown owner or owners, as the case may be, and all 
 persons owning or claiming to own, or having or claiming to have- 
 an interest therein, are hereby required to take notice of said pro- 
 ceedings, and of any and all steps thereunder. The publication of 
 the summons or notice required by this section shall be made by the 
 
PROPOSED BILLS. 161 
 
 tax collector in some newspaper printed, published, and in general 
 circulation in the county, to be designated by the county court: 
 Provided, the price charged by any such newspaper for such publi- 
 cation for the whole number of issues shall not exceed in any case 
 the sum of ten cents for each description contained in said notice ; 
 and that if such publication can not be made in said newspaper at 
 said price, the tax collector may cause such publication to be made 
 in any other newspaper printed, published, and in general circula- 
 tion in the county at a cost not to exceed said price. 
 
 [Interested Persons May Pay Before Execution of Deed.] 
 
 Section 43. Any person owning an interest in lands or lots upon 
 which judgment and decree is prayed, as provided in this act, may, 
 in person or by agent, pay the taxes, assessments, penalties, 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 he shall have a lien on the property 
 liable for taxes, assessments, penalties, interest, and 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, or issue 
 to such person a certificate showing such payment. 
 
 [Redemption of Certificates Before Deed.] 
 
 Section 44. Real property upon which certificates of delinquency 
 have been issued under the provisions of this .act may be redeemed 
 at any time before the issuance of tax deed by payment, in legal 
 money of the United States, to the tax collector of the proper 
 county, for the benefit of the owner of the certificate of delinquency 
 against said property, the amount for which the same was sold, 
 together with interest at fifteen per cent per annum thereon from 
 the date of issuance of said certificate of delinquency until paid. 
 The person redeeming such property shall also pay the amount of 
 all taxes, penalties, interest, and costs accruing after the issuance 
 of sucli certificate of delinquency, and paid by the holder of said 
 certificate of delinquency, or his assignors or assignees, together 
 with fifteen per cent interest on such payments from the day the 
 same were paid. After the passage of this act no fee shall be 
 charged for any redemption, or for the issuance of a certificate of 
 such redemption. Tenants in common or joint tenants shall be 
 allowed to redeem their individual interests in real property, for 
 11 
 
162 PROPOSED BILLS. 
 
 which certificates of delinquency have been issued under the pro- 
 visions of this act, in the manner and under the terms specified in 
 this section for the redemption of real property, other than that of 
 insane persons and minor heirs. Any redemption made shall 
 inure to the benefit of the person having the legal or equitable title 
 to the property redeemed, subject, however, to the right of the per- 
 son making the same, to be reimbursed by the person benefited. If 
 taxes upon the real property of any minor heir or any insane person 
 shall become delinquent the same may be redeemed at any time 
 before the expiration of one year after such disability has been 
 removed upon the terms specified in this section, whether tax deed 
 has issued thereon or not, on the payment of interest at the rate of 
 fifteen per cent per annum on the amount for which the same was 
 sold from and after the date of sale; and in addition the redemp- 
 tioner shall pay the reasonable value of all improvements made in 
 good faith on the property, less the value of the use thereof, which 
 redemption may be made by such minor heir or insane person, or 
 any person in their behalf. 
 
 [Hearing, Judgment, and Decree in Foreclosure — Sale and Form of 
 Notice.] 
 
 Section 45. Application for judgment and decree foreclosing the 
 tax lien shall be in writing, verified as pleadings in a civil action 
 are verified, and shall contain the same averments as have hereto- 
 fore been specified to be contained in the summons. The court shall 
 examine each application for judgment and decree foreclosing the 
 tax lien, and if defense (specifying in writing under oath the par- 
 ticular cause of objection) be offered by any defendant in the 
 action the court shall hear and determine the matter in a summary 
 manner without other pleadings, and shall pronounce judgment and 
 decree, as the right of the case may be; or said court may, at its 
 discretion, continue such individual cases, wherein defense is 
 offered, to such time as it may be necessary in order to secure sub- 
 stantial justice to the contestants therein ; but in all other cases said 
 court shall proceed to determine the matter in a summary manner 
 as above specified. In all judicial proceedings of any kind for the 
 collection of taxes, assessments, and the penalties, interest and costs 
 thereon, all amendments may be made which by law can be made in 
 any personal civil action pending in such court; and no assessment 
 of property or charge for any of said taxes shall be considered 
 
PROPOSED BILLS. 163 
 
 illegal on account of any irregularity in the assessment rolls, or on 
 aeeoiint of the assessment rolls not having been made, completed, 
 and returned within the time required by law, or on account of the 
 property having been charged or listed in the assessment or tax roll 
 without any name, or with any other name than that of the owner ; 
 and no error or informality in the proceedings of any of the officers 
 connected with the assessment, equalization, levying, or collection 
 of taxes shall vitiate or in any manner affect the tax or the assess- 
 ment thereof; and any irregularities or informalities in the assess- 
 ment rolls or tax rolls, or in any of the proceedings connected with 
 the assessment or levy of such taxes, or any omission or defective 
 act of any officer or officers connected with the assessment, equal- 
 ization, or levying of such taxes, may, in the discretion of the court, 
 be corrected, supplied, and made to conform to law by the court. 
 The court shall give judgment and decree for such taxes, assess- 
 ments, penalties, interest, and costs as shall appear to be due upon 
 the several lots or tracts described in said summons and application 
 for judgment and decree, and such judgment and decree shall be a 
 several judgment against and lien upon each tract or lot, or part 
 •of a tract or lot, for each kind of tax or assessment included therein, 
 including all penalties, interest, and costs, and the court shall order 
 the clerk to make out and enter an order for the sale of such real 
 property against which such judgment and decree is made, or vacate 
 and set aside the certificate of delinquency, or make such other 
 order, judgment, or decree as in law and equity may be just. Said 
 order shall be signed by the judge, and a certified copy of such 
 order, together with a list of the property therein ordered sold, 
 shall be delivered to the sheriff of the county, and shall be full and 
 ■sufficient authority for him to proceed to sell said property, or so 
 much of each tract or lot as may be necessary, for said sum set 
 forth in said order, and accruing costs, and to take such further 
 steps in the matter as are provided by law. The sheriff shall, imme- 
 diately after receiving the copy of the order, judgment, and decree 
 of the court, proceed to sell said property as provided in this act. 
 All sales shall be made on Saturday between the hours of 10 o 'clock 
 in the morning and 4 o'clock in the afternoon, and shall continue 
 from day to day (Sundays excepted) during the same hours until 
 all lots or tracts are sold, after first having given notice of the time 
 and place where such sale is to take place for ten days successively 
 
104 PROPOSED BILLS. 
 
 by posting notice thereof in three public places in such county, one 
 of which shall be in the office of the tax collector. Said notice 'shall 
 be substantially in the following form : 
 
 NOTICE OF TAX SALE. 
 
 Public notice is hereby given that, pursuant to the real estate tax Judg- 
 ment and decree of the circuit court in the county of , in the State 
 
 of Oregon, and an order of sale duly issued by said court, entered the 
 
 day of , in proceedings in foreclosure of tax liens upon real estate, 
 
 as per provisions of law, I shall, on the day of , at o'clock,. 
 
 at the front door of the court house in the city of , and county of 
 
 , State of Oregon, in the manner provided by law, sell the following 
 
 described lands and lots, or so much of each of them as shall be suflSoieot to- 
 satisfy the full amount of taxes, assessments, penalties, interest, and costs, 
 adjudged to be due thereOD, as follows; to wit: (Description of propertj.) 
 
 In witness whereof, I have hereunto affixed my hand ofBcially this 
 
 day of , A. D. 190._. 
 
 (Name of officer) , 
 
 Sheriff of County, State of Oregon. 
 
 At such sale the person offering to pay the amount clue on each 
 tract or lot for the least quantity thereof shall be the purchaser of 
 such quantity, which shall be taken from the east side of such tract 
 or lot, and the remainder thereof shall be discharged from the lien. 
 In determining such piece or parcel of such lot or tract, a line is 
 to be drawn due north and south, far enough west of the eastei'n 
 point of tract to make the requisite quantity. The sheriff may 
 include in one notice any number of separate tracts or lots. No 
 confirmation of any sale is required or necessary. 
 
 [Deed of Sheriff — Form.] 
 
 Section 46. The sheriff shall execute to the purchaser of any 
 piece or parcel of land a tax deed. The deed so made by the sheriff, 
 without sealing, witnessing, or acknowledgment, shall be recorded 
 in the same manner as other conveyances of real estate, and shall 
 vest in the grantee, his heirs and assigns, the title to the property 
 therein described without further acknowledgment or evidence of 
 such conveyance, and shall be substantially in the following formr 
 
 State of Oregon, 
 
 County of 
 
 This indenture, made this day of , i90__, between , 
 
 as shei'iff of County, State of Oregon, the party of the first part, and. 
 
 , party of the second part, — 
 
PROPOSED BILLS. 165 
 
 Witnesseth, that whereas, at a public sale ot real estate held oa the 
 
 •day of , A. D. 190_^, pursuant to a real estate tax judgment and decree 
 
 of the circuit court of the State of Oregon for the county of , duly 
 
 made and entered on the day of , 190__, and after having first 
 
 given due notice of the time and place of said sale ; and whereas, in pursu- 
 ance of said order of the said court and of the laws of the State of Oregon, 
 
 and for and in consideration of the sum of dollars, lawful money of 
 
 the United States of America, to me in hand paid, the receipt whereof is 
 iereby acknowledged, I have this day sold to the following de- 
 scribed real estate, and which is particularly described as follows, to wit : 
 
 in the county of and State of Oregon, the said 
 
 being the best bidder at said sale, and the said tract being the least quan- 
 tity bid, and that being the best bid at said sale. 
 
 Now, therefore, know ye that I, , sheriff of said county of , 
 
 State of Oregon, in consideration of the premises, and by virtue of the 
 statutes of the State of Oregon in such cases made and provided, do hereby 
 
 grant, bargain, sell, and convey unto heirs and assigns forever the 
 
 .said real estate hereinbefore described as fully and completely as the said 
 party of the first part can by virtue of the premises convey the same. 
 
 Given under my hand officially this day of , a. d. 190... 
 
 Sheriff of County. 
 
 By , Deputy. 
 
 [Appeal — Appeal Bond — Procedure.] 
 
 Section 47. Appeals from the final order, judgment, and decree 
 of tjie .court may be taken to the supreme court by giving notice 
 thereof orally in open court at the time of the rendition of the judg- 
 ment, decree, or final order, or by giving written notice thereof at any 
 time within thirty days after the rendition of said order, but not 
 thereafter. The manner of taking and perfecting 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 equitable 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 defendant taking such appeal shall, 
 within the time allowed within which to file an undertaking on 
 appeal, also deposit 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 
 
IGG PROPOSED BILLS. 
 
 as aforesaid, or so much thereof as may be necessary, be credited 
 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, penalties, interest, and costs, or any part thereof, in 
 said proceedings, the county clerk shall pay over to the party who 
 shall have made such deposit, or his legally authorized agent or 
 representative, 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 iVIust Pay Taxes — Forfeiture.] 
 
 Section 48. Every purchaser of a certificate of delinquency shall, 
 before applying for judgment and decree of foreclosure, pay aL' 
 taxes that have accrued on the property included in said certificate 
 since the issuance of said certificate, and any prior taxes that may 
 remain due and unpaid on said property. If any purchaser of 
 delinquent certificates shall suffer a subsequent tax to become delin- 
 quent, and a subsequent certificate of delinquency to issue on tht^ 
 same property included in his certificate, such first purchaser shall 
 forfeit his rights thereunder to the subsequent purchaser, and such 
 subsequent purchaser shall, at the time of obtaining his certificate 
 of delinquency, redeem said first certificate of delinquency out- 
 standing thereon to the date of said redemption, and the amoiint 
 so paid in redemption shall become a part of said subsequent cer- 
 tificate of delinquency, and draw interest at the rate of fifteen per 
 cent per annum from the date of payment. Said holder of a cer- 
 tificate of delinquency permitting a subsequent certificate to issue 
 on the same property shall, on notice from the tax collector, sur- 
 render said certificate of delinquency on payment to him of the 
 redemption money paid by the subsequent purchaser: Provided, 
 that this section shall not apply to counties or municipalities. 
 
 [Books as Evidence — Tax Collector to Turn Over Moneys to Successor.] 
 
 Section 49. The books and records belonging to the office of the 
 tax collector, and the entries therein, or a copy thereof, certified by 
 
PROPOSED BILLS. 167 
 
 liim, shall be deemed prima facie evidence to prove the issuance of 
 
 any certificate, the sale of any land or lot for taxes or assessments, 
 
 the redemption of the same, or payment of taxes or assessments 
 
 thereon. 
 
 [Tax Collector to Pay Over Redemption Moneys Received.] 
 
 Section 50. The tax collector shall, at the expiration of his term 
 of office, pay over to his successor in office all moneys in his hands 
 received for redemption from sale for taxes on real estate not dis- 
 bursed by him to the parties entitled thereto. 
 
 [Redemption Releases Property.] 
 
 Section 51. The receipt of the redemption money of any tract 
 or lot by the tax collector for the benefit of such purchaser, or the 
 return of the certificate of delinquency for cancellation, shall oper- 
 ate as a release of all claims to said tract under or by virtue of the 
 issuance of said certificate of delinquency; and the tax collector 
 upon receipt of any such redemption money or return of said cer- 
 tificate for cancellation shall immediately endorse upon the proper 
 records the fact that such taxes, penalties, interest, and costs have 
 been paid, and the property therein described redeemed by said 
 payment or return of said certificate, and shall deliver to the person 
 redeeming the same a certificate of redemption vyithout costs. 
 
 [Publication as Costs.] 
 
 Section 52. In 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, he shall pay to the officer who 
 by law is authorized to receive such redemption money the amount 
 paid for publishing such notice, for the use of the person compelled 
 to publish such notice, as aforesaid. 
 
 [i3eed as Evidence.] 
 
 Section 53. Deeds executed by the sheriff as aforesaid shall be 
 prima facie evidence in all controversies and suits in relation to the 
 right of the purchaser of the real estate, his heirs and assigns, of the 
 following facts: 
 
 1. That the real estate conveyed was subject to taxation at the 
 time the same was assessed in the time and manner required by law. 
 
 2. That the taxes or assessments were regularly levied, and were 
 not paid at any time before the issuance of the deed. 
 
168 PROPOSED BILLS. 
 
 3. That the real estate conveyed had not been redeemed from the 
 sale at the date of the deed. 
 
 4. That the real estate was duly sold for taxes, assessments, pen- 
 alties, and costs as stated in the deed. 
 
 5. That the grantee in the deed was the purchaser or assignee of 
 the purchaser. 
 
 6. That the sale and all antecedent proceedings were conducted 
 in the manner required by law. 
 
 [Conclusion of Judgment or Decree.] 
 
 Section 54. Any judgment or decree for the sale of real estate, 
 as provided in this section, shall estop all parties from raising 
 any objections thereto, or to a tax title based thereon, which ex- 
 isted at or before the rendition of such judgment and could have 
 been presented as a defense to the application for such judgment 
 in the court wherein the same was rendered ; and as to all such ques- 
 tions the judgment or decree itself shall be conclusive evidence of 
 its regularity and validity in all collateral proceedings, except in 
 cases where the tax or assessments have been paid, or the real estate 
 was not liable to the tax or assessment, and the judgment or decree 
 shall be prima facie evidence that the tax or assessments have not 
 been paid, and that the real estate conveyed was subject to taxation 
 at the time the same was assessed. No certificate of delinquency 
 or sale of land for taxes, or deed made in pursuance thereof, shall 
 be of any validity if the taxes for which the certificate was issued 
 shall have been paid prior to the issuance of such certificate : Pro- 
 vided, that any defendant against whom such judgment and decree 
 has been rendered, and who has not been personally served with the 
 notice or summons of the application for judgment or decree of 
 foreclosure, and who has not appeared therein, may, upon good 
 cause shown and upon such terms as may be proper, be allowed to 
 defend and file his objections after such judgment or decree, and 
 within one year after the entry thereof, upon such terms as may 
 be just ; and if the defense be successful the said judgment or decree, 
 and all proceedings thereunder, shall be vacated, set aside, and held 
 as though they had never been made or had; and if the defense is 
 unsuccessful the court shall enter an order dismissing the defense 
 and objections, and the judgment or decree and proceedings there- 
 under shall stand unaffected by said defense. 
 [B. & C. Comp , section 3149.] 
 
PROPOSED BILLS. 
 
 169 
 
 '[Taxes — When Deemed Delinquent — ForeclosureJ 
 
 Section 55. All lots, tracts, and parcels of land upon which taxi-"; 
 remain due and unpaid at the date of the taking effect of this act, 
 and which have not heretofore been sold for such taxes, either to 
 the county or to any person, except the taxes for the current year, 
 ■shall be deemed to be delinquent under the provisions of this act, 
 •and the same proceedings may be had to enforce the payment of 
 such unpaid taxes, with penalty, interest, and costs, and payment 
 ■enforced and liens foreclosed under and by virtue of the provisions 
 •of this act. For purposes of foreclosure under this act, the date 
 •of delinquency shall be construed to mean the date when the taxes 
 iirst became delinquent : Provided, at all sales of property for 
 which certificates of delinquency are held by the county, if, no other 
 bids are received, the county shall be considered a bidder for the 
 full area of each tract or lot to the amount of all taxes, penalties, 
 interest, and costs due thereon, and where no bidder appears 
 acquire the title thereto as absolutely as if purchased by an indi- 
 vidual under the provisions of this act; all bidders except the 
 county at sales of property for which certificates of delinquency are 
 held by the county shall pay the full amount of taxes, penalties, 
 interest, and costs for which judgment is rendered, together with 
 all taxes, interest, and costs for all subsequent years due on said 
 property at the date of sale. * 
 
 [Fees.] 
 
 Section 56. 1. The tax collector shall, upon the issuance of a cer- 
 tificate of delinquency, collect fifty cents. 2. For making a deed, 
 to include not more than ten tracts or lots, including all services 
 rendered, including sales and posting notices, three dollars. 3. The 
 county clerk shall, upon filing application for judgment, and for 
 all services rendered to and including judgments, collect two dollars. 
 4. The clerk of the court shall collect from each contestant at the 
 time of filing such contest five dollars. 
 
 I Proceeds of Sale of Property Disposed of.] 
 
 Section 57. No claims shall ever be allowed against the county 
 in favor of any municipality, school district, road district, or other 
 taxing district for taxes levied on property acquired by the county 
 by tax deed under the provisions of this act, but all taxes shall at 
 the time of deeding said property be thereby cancelled: Provided, 
 
170 • PROPOSED BILLS. 
 
 that the proceeds of any sale of any property acquired by the 
 county by tax deed shall be justly apportioned to the various funds 
 existing at the date of the sale in the territory in which such prop- 
 erty is located, according to the tax levies of the year last in process 
 of collection. 
 
 [Taxes Paid by Mistake — Reimbursement.] 
 
 Section 58. If any property owner shall pay taxes on the prop- 
 erty of another by mistake of any kind, and the owner of such prop- 
 erty fails or refuses, after thirty days' demand, to reimburse such 
 payor before the date on which the delinquency certificates are" 
 issued, as provided in this act, the payor or his assignee may sur- 
 render the tax receipt given for such tax payment to the tax col- 
 lector and take a certificate of delinquency in lieu thereof on pay- 
 ment of the accrued interest thereon. 
 
 [Assignment of Certificates by County.] 
 
 Section 59. Certificates of delinquency issued to counties shall 
 be assignable to individuals by the tax collector on demand and 
 payment of the full amount due thereon, and said assignee shall 
 have the same right and proceed in the same manner as if said cer- 
 tificate had been originally issued to him. 
 
 [Assignment by Owner.] * 
 
 Section 60. Certificates of delinquency shall be assignable in 
 law, and an assignment thereof shall vest in the assignee or his legal 
 representatives all the right and title of the original purchaser. 
 
 [Sale of Lands Bid In by County or IVIunicipality.] 
 
 Section 61. Annually on the first Monday in July, in each year, 
 or as soon thereafter as the county court may order, the tax col- 
 lector of every county in this State in which lands have been there- 
 tofore bid in for taxes by such county or any public corporation 
 therein, and to which such county or any such public "corporation 
 shall have acquired title, as provided by the laws heretofore in force- 
 or as provided in this act, shall proceed to sell such lands to the 
 highest bidder for cash, in manner and form as upon sale under 
 execution ; but no levy or filing of certificate shall be required, and 
 no notice shall be given, except a brief notice stating the time arid 
 place of sale, and that all property to which the county or other 
 public corporation has acquired title by virtue of sale for taxes, will 
 
* PROPOSED BILLS. 171 
 
 be sold to the highest bidder for cash at the time and place named. 
 Such notice shall be published once each week for four successive 
 weeks prior to said sale in a daily or weekly newspaper of general 
 circulation in the county, to be selected b>- the tax collector as most 
 likely to give notice to all persons interested. The sale may be 
 adjourned from day to day until completed. The county court may 
 determine the upset price at which such property sold to the county 
 shall be sold, and the directors, common council, or trustees, or 
 other governing body of other municipal corporations shall deter- 
 mine the upset price at which the property sold to any such munic- 
 ipal corporation shall be sold, which upset price shall be announced 
 at the time of such sale. The county courts and officers of school 
 districts, cities, towns, road districts, and other municipal corpora- 
 tions shall furnish to the tax collector the records of sale, lists, and 
 other proper and necessary information. The sale shall continue 
 until all such property has been offered, and may be continued frona 
 day to day until completed. No parcel of land shall be sold more 
 than once, and the sale of any parcel shall be construed to pass all 
 of the right, title, and interest of the county or other municipality 
 to which the same has been sold by virtue of the taxes for which the- 
 same was sold, and any subsequent taxes advanced by such county 
 or municipal corporation, and also all delinquent taxes, excepting- 
 the taxes for the curi-ent year, and the lien of subsequent tax cer- 
 tificates to individuals. 
 
 [Execution of Deed.] 
 
 Section 62. As soon as is practicable after such sale the tax col- 
 lector shall make to the respective purchasers deeds for the several 
 parcels of land sold to them, without charges other than the price 
 paid for the lands, and such deeds shall vest in 'the purchasers title 
 in fee thereto, and such title shall be superior to any lien, claim, or 
 charge whatever against such lands, except the lien of tax certificate 
 of delinquency issued to an individual, subsequent to that for which 
 the land was sold, and the taxes for the current year. 
 
 [Sales Made to Counties Declared Valid — Effect of Deeds — Tender by- 
 Plaintiffs in Suits to Avoid Such Deeds.] 
 
 Section 63. All sales of land for taxes heretofore or hereafter 
 made to counties or other public corporations are hereby declared 
 legal and valid, and they shall pass good title to the lands assessed,.. 
 
'Il2 PROPOSED BILLS. 
 
 notwithstanding: (1) any indefiniteness or imperfection in the 
 ^description of such lands on the assessment roll: Provided, that the 
 person assessed shall, at the time of the assessment, have been the 
 owner of record of a parcel of property to which such description 
 shall have been applicable, and of only one such parcel; or (2) the 
 omission in the assessment roll of the name of the owner, or the 
 entry of a name other than that of the true owner, or a mistake in 
 the name of the owner: Provided, the property be correctly 
 .described; or (3) the omission by the tax collector to make search 
 •or inquiry for personal property before selling the real property, or 
 omission to make affidavit thereof, or mistake in such affidavit, or 
 omission to make, error in making levy, notice of sale return, or any 
 .other act or proceeding whatever subsequent to the assessment. 
 And deeds given by the tax collector at sales of real property herein 
 provided for shall be conclusive evidence of the regularity and 
 existence of all proceedings ne'cessary to pass title to the lands 
 .therein conveyed, and of title in the grantee, except as against: 
 
 (1) invalidity of the assessment within the rules above prescribed, 
 .or actual fraud in the assessment or collection of the tax; or 
 
 (2) payment of the tax before sale or redemption after sale, or that 
 payment was prevented by fraud of the purchaser; or (3) that the 
 l)roperty was sold for a tax for which neither the property nor the 
 
 owner thereof was liable at the time of the assessment, and that 
 no part of the tax was assessed or levied upon the property sold. 
 -And in any action, suit, or proceeding brought to set aside any sale 
 of lands to counties or other public corporations for taxes, or to 
 (juiet title against the same, or remove the cloud thereof, or to 
 recover the lands sold, before or after the issuance of a deed, the 
 person claiming to be the owner as against the purchaser shall 
 tender and pay into court with his first pleading the amoimt of the 
 taxes and costs for which the lands were sold, together with ten 
 per cent per annum thereon from the date of the sale till the bring- 
 ing of the suit, and all taxes or assessments paid by the purchaser 
 since the sale, with interest thereon at ten per centum per anniun. 
 Xor shall any such action, suit, or proceeding be brought unless 
 within three years from the date of record of the deed by the tax 
 .CMjllector. 
 
 [B. & C. Comp , section 3135.] 
 
PROPOSED BILLS. 173^ 
 
 [Sales Annually of Lands to Which Title Acquired During Previous Year.] 
 
 Section 64. On the first Monday in July of each year, or as soon: 
 thereafter as the county court may order, the tax collector in every 
 county of this State shall offer for sale, in like manner as herein- 
 before prescribed, all' lands to which the county or any public cor- 
 poration therein shall have acquired title during the preceding year' 
 by virtue of purchase at tax sales, upon which the period of redemp- 
 tion has expired and title has been acquired by such county or 
 municipal corporation; an upset price may be placed upon such 
 lands, as provided in section 61 hereof ; but after any land has been 
 offered for sale in any one year under the provisions of this act, no 
 upset price shall be placed thereon in subsequent years, but the sale- 
 shall be without reserve to the highest bidder for cash. 
 
 [Public Corporation Must Dispose of Property Within Six Years From 
 Date of Delinquency.] 
 
 Section 65. If any property so acquired by any county or munic- 
 ipal corporation under the provisions of this act shall not be sold 
 as herein provided within one year from the taking effect of this 
 act, or within six years from the date of original delinquency, it 
 shall be conclusively presumed as against such county or mu.nicipal 
 corporation that the county or municipal corporation has duly 
 received redemption from the said sale and subsequent taxes ad- 
 vanced by said county or municipal corporation at the hands of' 
 the owner at the time of such delinquency, his heirs, successors, and 
 assigns. 
 
 [Taxes Void Six Years After Delinquency.] 
 
 Section 66. 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 delin- 
 quent, shall be void: Provided, that this section shall not be con- 
 strued 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 
 
174 PROPOSED BILLS. 
 
 receipt of the person authorized to receive such tax or redemption 
 anoney shall constitute an additional lien on such land to the amount 
 therein specified, and the interest and charges thereon; and the 
 amount so paid, and the interest and charges thereon, shall be col- 
 lectible with, as part of, and in the same manner as the amount 
 secured by the original lien. 
 
 [B. &. C. Comp , section 3144, extended to include redemptions.] 
 
 fPayment 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, 
 ^jr any part thereof, such occupant or tenant shall be entitled to 
 recover by action the amount which such person should have paid, 
 with interest thereon ; 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 3145, no change.] 
 
 [Limitation of Time for Bringing Suits on or Against Tax Title.] 
 
 Section 69. Every action, suit, or proceeding which may be com- 
 menced for the purpose of determining the validity of a sale of 
 lands for taxes, or to quiet the title derived through the sale or 
 against the same, or to remove the cloud thereof, or to recovei" Ibc 
 possession of lands so sold, or for which certificates of delinquency 
 have been issued, shall be commenced within three years from the 
 date of the sale for taxes by the sheriff, and not otherwise, except 
 in cases where the assessment and taxes for which the land was sold 
 or certificate issued had been paid before the sale, or the land 
 redeemed after the sale, or the lands were not subject to taxation 
 at the time the same were assessed; and in every siieh action, suit, 
 or proceeding, whether before or after the deed, the party claiming 
 to be the owner as against the party claiming under such tax cer- 
 tificate or tax sale shall tender with the first pleading in such action, 
 suit, or proceeding, and pay into court at the time of filing the same, 
 the amount of the purchase price for which such certificate was 
 issued or lands sold, as the case may be, together with all taxes or • 
 assessments which shall have been paid by the purchaser after the 
 issuance of the certificate or sale, together with interest thereon at , 
 
PROPOSED BILLS. 175 
 
 the rate of fifteen per centum per annum from the respective times 
 of the payments of such sums up to the time of the filing of such 
 pleading, to be paid to such purchaser, his heirs or assigns, in case 
 the right or title of such purchaser shall fail in such suit, action, or 
 proceeding: Provided, no action, suit, or proceeding for the recov- 
 ery of land heretofore sold for any tax or assessment shall be com- 
 menced or maintained by the party claiming under the sale, unless 
 commenced within six months next after the passage of this act, or 
 within three years next after the purchaser at the tax or assessment 
 ■sale became or shall become entitled to a deed. 
 
 [Combines provisions of B. & C. Comp., sections 3128 and 3146, as 
 amendedi by Laws' of 1905, cliap'ter 183. Changesi rate of interest and 
 penalty to be tendered to conform to tax certificates or delinquency plan ] 
 
 ITerm "County Court" How Considered.] 
 
 Section 70. In all places in this act where the term "county 
 court" is used it shall be considered to mean the board of county 
 commissioners in counties that have a separate board of county com- 
 missioners for the transaction of county business, and shall mean 
 the county judge and commissioners in other counties. 
 
 [B. & C. Comp., section 3130, no change.] 
 
 [Fees for Collection of Delinquent Taxes.] 
 
 Section 71. The fees of officers arising under the provisions of 
 this chapter in relation to the collection of delinquent taxes, except 
 where other fees are by law provided, shall be the same as for sim- 
 ilar services rendered upon execution, and shall be paid by the delin- 
 quent against whom the process is executed, or be made out of his 
 property in the same manner as delinquent taxes are collected. 
 
 ^Itinerant Merchants — How Taxed — Penalty.] 
 
 Section 72. Whenever any person, firm, or corporation shall, sub- 
 sequent to the first day of ]\Iarch of any year, bring or send into any 
 county any stock of goods or merchandise, to be sold or disposed of 
 in a place of business temporarily occupied for their sale, without 
 the intention of engaging in permanent trade in such place, the 
 owner, consignee, or person in charge of said goods or merchandise 
 shall immediately notify the county assessor, and thereupon the 
 'assessor shall at once proceed to value the stock of goods and mer- 
 chandise at its true value, and upon such a valuation the said 0A\'ner, 
 
176 PROPOSED BILLS. 
 
 consignee, or person in charge shall pay to the tax collector a tax 
 at the rate assessed for state, county, local, and other municipal pur- 
 poses in the taxing district in the year then current. And it shall 
 not be lawful to sell or dispose of any such goods or merchandise- 
 as aforesaid in such taxing district until the county assessor shall 
 have been so notified as aforesaid, and the tax assessed thereon paid 
 to the tax collector. And in case any such owner, consignee, or per- 
 son in charge of such stock of goods and merchandise shall fail or 
 neglect to notify the proper assessor, or to pay the said tax as herein 
 required, or shall proceed to sell or dispose of said stock, or any por- 
 tion thereof, before the payment of any tax levied on account 
 thereof, the owner of such goods or merchandise shall forfeit to the- 
 county, for the use of the several taxing districts entitled to such 
 tax, a sum equal to twice the amount of tax assessable as aforesaid 
 on account of such stock. Such forfeiture may be recovered by the- 
 tax collector in an action brought in the name of the county in any 
 court having jurisdiction to the amount thereof, and in such action 
 the said penalty shall be preferred before all other debts or claims. 
 Every person, firm, or corporation bringing into any countj^ of this 
 State goods or merchandise after the first day of March shall be 
 deemed subject to the provisions of this section. No mistake in the 
 name of the owner of the said goods or merchandise shall affect tln» 
 right to recover such penalty. 
 
 [New; based upon Washington statute omitting the proviso found in 
 that statute, which was held unconstitutional.] 
 
 [Reassessment in Case of Error.] 
 
 Section 73. If any tax heretofore or hereafter levied on any prop- 
 erty liable to taxation is prevented from being collected for any 
 year or years by reason of any erroneous proceeding, or other cause, 
 the amount of such tax which such property should have paid shall 
 be added to the amount of tax iipon such property for the next suc- 
 ceeding year ; and if any tax is adjudged void for want of form or 
 manner of procedure on the part of the taxing officers, the county 
 clerk shall cause such property to be placed on the assessment and 
 tax roll of the current year, to be collected as other taxes of that 
 year are collected : Provided, there shall be, if necessary, a relist- 
 ing, reassessment, and a relevy of the proper tax in the manner, 
 and by the person now authorized by law to list property, and levy 
 and assess a tax: Provided furllier, that such relisting, relevying,, 
 
PROPOSED BILLS. 177 
 
 and sale shall take place within five years from the date such tax 
 would have been delinquent had such property been properly listed, 
 assessed, and tax levied thereon : Provided further, that if the ques- 
 tion is raised in the courts as to the legality of such tax, then said 
 live years shall not commence to run until such question is finally 
 determined by such court or courts. 
 
 [New.] 
 
 [Penalty Where Tax Collector Fails to Pay Over Taxes.] 
 
 Section 74. If any tax collector shall fail to make settlement of 
 the taxes included in his assessment roll within the time required 
 by this act he shall be charged with five per centum damages and 
 twelve per centum interest per annum from the day payment should 
 have been made on the balance of unsettled taxes due from him; 
 and if any tax collector shall withhold the payment of any public 
 moneys collected or received by him after the same should be paid, 
 and shall have been demanded, he shall be liable to pay ten per 
 centum damages and twelve per centum interest, as above specified, 
 on such moneys, which moneys, damages, and interest may be col- 
 lected by suit upon his bond for the recovery of the same. 
 
 [Co'mipare B. & C. Comp. sectiorij 3147, no change, except purely verbali.] 
 
 [i^emedy Against Tax Collector for False Return.] 
 
 Section 75. If any person shall be injured by the false return or 
 fraudulent act of any tax collector such person shall recover upon 
 suit, brought on the bond of such tax collector and his sureties, 
 double damages and cost of suit. 
 
 [B. & C. Comp., section 3148, omitting "or lien" after bond.] 
 
 [Neglect of Duty of Officer — Penalty.] 
 
 Section 76. Any officer who shall neglect or refuse to perform 
 any of the duties imposed on him by law as to the assessment, le-v-y- 
 ing, or collection of taxes shall be deemed guilty of a misdemeanor, 
 and on conviction shall be punished by a fine not exceeding $500, 
 or by imprisonment in the county jail not exceeding one year. 
 
 [B. & C. Comp., section 3151, made to cover assessment, levying, or col- 
 lection of taxes instead of "by this act."] 
 12 
 
178 PROPOSED BILLS. 
 
 [Records Prima Facie Evidence.] 
 
 Section 77. The entries made in the assessment and tax rolls, the 
 Avarrants and certificates thereto attached, in the county clerk's, 
 county treasurer's, and tax collector's books, receipt and certificate 
 stubs, and duplicates recorded by the county clerk, county treas- 
 urer, or tax collector, or his deputy, shall be prima facie evidence 
 in all judicial proceedings. 
 
 [B. & C. Comp., section 3154, widened to include other officers.] 
 
 [Salaries and Other Public Claims — In WPiat IVloney Paid.] 
 
 Section 78. All salaries and other claims against the State, or 
 any county, school district, or municipal corporation therein, shall 
 be paid in gold and silver coin of the United States, and not other- 
 wise, unless otherwise specified in the appropriation, except that 
 when any lawful money of the United States shall be received by 
 any disbursing officer of such state, county, school district, or 
 municipal corporation, otherwise than for 'taxes, the same must be 
 paid out in satisfaction of salaries or claims at its market coin value ; 
 and receiving and disbursing officers, in their receipts and vouchers, 
 and in their accounts and reports, shall state the nominal amount 
 and market coin value of such other lawful money by them received 
 and disbursed. 
 
 [B. &. C. Comp., section 3158, without change.] 
 
 [Repealing Section.] 
 
 Section 79. That chapters 5, 6, and 7 of title XXX of the Codes 
 and Statutes of Oregon, compiled and annotated by Hon. Charles 
 B. Bellinger and William "W. Cotton; and sections 4, 5, 6, 7, 8, 9, 
 10, 11, and 12 of an act approved 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 Oregon," 
 approved February 12, 1903 ; and an act entitled ' ' An act to amend 
 an act entitled 'An act to amend section 3098 of Bellinger and Cot- 
 ton 's Annotated Codes and Statutes of Oregon, ' approved February 
 12, 1903, and to declare an emergency," approved December 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 
 
PROPOSED BILLS. 179 
 
 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. Bellinger 
 .and William W. Cotton, and giving the apportionment 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 and William W. Cotton, shall not affect the duplicate 
 thereof, section 3374 of the 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 arid about the assess- 
 ment, apportionment, and levy of taxes upon the basis of ownership 
 of property on the first day of March, 1907, and the assessment, 
 apportionment, levy, and collection of taxes, and proceedings inci- 
 •dent thereto, made or commenced prior to March 1, 1907, except 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 March, 1907, shall be collected as herein provided. This act 
 shall not be construed to inhibit or take away the power of coun- 
 ties, incorporated cities or towns, school district, road districts, 
 ports, or other municipal corporations or agencies to levy such rate 
 or amount of general or special taxes as now or heretofore by law 
 they may be permitted or required to levy. 
 
 A BILL 
 
 For an act to provide for the payment into the general fund of the state 
 treasury of 10 per centum of the amount of all fees for licenses of 
 the sale of spirituous, malt, or vinous liquors issued by any county, 
 city, or town In this State, and that such licenses' shall not be valid 
 until the State's proportion of such fees is paid into the state treasury. 
 
180 PROPOSED BILLS. 
 
 Be it enacted by the People of the State of Oregon: 
 
 Section 1. Ten per centum of the amount of all fees for licenses 
 for the sale of spirituous, malt, or vinous liquors hereafter issued by" 
 any county, city, or town in this State, or by any officer thereof,, 
 shall be paid by such county, city, or town into the general fund 
 of the state treasury. 
 
 Section 2. No license hereafter issued by any county, city, or 
 town in this State for the sale or disposal of spirituous, malt, or 
 vinous liquors shall be valid until the State's proportion of the fee 
 required to be paid by such county, city, or town shall have, been 
 paid to the state treasurer. 
 
 Section 3. The officer of such county, city, or town whose duty 
 it is to receive such license fee shall, immediately upon the receipt . 
 of the same, and before the issuance of said license, transmit the- 
 said license, together with the State's proportionate part of such 
 fee, to the State Treasurer, and the said Treasurer shall thereupon 
 endorse upon such license his receipt for said money, and return 
 said license to the officer transmitting the same. 
 
 Section 4. The provisions of this act shall apply to all cities and 
 towns in this State, whether incorporated under special charter or 
 otherwise.. 
 
 A BILL 
 
 For an act to increase the road poll tax from $3 per annum to $4 per 
 annum, and to amend sections 39 and 43 of an act approved February 
 24, 1903, and found in the General Laws of 1903 upon pages 262 et 
 sequitur; and to repeal sections 3041 and 3142 of the Codes and Stat- 
 utes of Oregon, compiled and annotated by Hon. Charles B. Bellinger 
 and William W. Cotton. 
 
 Be it enacted hy the People of the State of Oregon: 
 
 Section 1. That section 39 of an act approved February 24, 1903, 
 and found in the General Laws of 1903 upon pages 262 et sequitur, 
 said section being upon page 275 of the said General Laws, be and 
 the same hereby is amended to read as follows : . 
 
 Every male inhabitant of this State over twenty-one years and 
 under fifty years of age, unless by law exempt, shall annually pay a 
 road poll tax of $4, which shall be collected in cash by the road 
 supervisor of the district in which any person liable therefor resides 
 
PROPOSED BILLS. 181 
 
 and which must be collected by the road supervisor on or before the 
 first day of December of the year in which such poll tax is due. 
 Such poll tax must be paid on demand by the road supervisor, as 
 hereinafter provided. 
 
 Section 2. That section 43 of the said act, said section being upon 
 page 276 of the said General Laws, be and the same hereby is 
 amended to read as follows : 
 
 The county clerk of each county shall, on or before the first Mon- 
 day in April, 1903, and the first Monday of February annually 
 thereafter, deliver to each road supervisor road poll tax receipts in 
 blank, and shall charge the road supervisor with $4 for each road 
 poll tax receipt delivered to him. All such blank receipts shall be 
 provided with stubs properly printed for the easy keeping of the 
 record of the issuance of the same. Such road poll tax receipts shall 
 be numbered, and shall be signed with the official signature of the 
 county clerk, and shall bear the printed seal of the county. The 
 county clerk shall give each road supervisor credit for each of said 
 road poll tax receipts returned to him in blank, and for all sums of 
 money, as shown on his report, subject to the approval of the 
 county court, at the time of final settlement. 
 
 Section 3. That sections 3041 and 3142 of the Codes and Statutes 
 of Oregon, compiled and annotated by Hon. Charles B. Bellinger 
 and William W. Cotton, be and the same hereby are repealed. 
 
 [No change in the sections amended except to increase the amount of 
 the road poll tax from $3 to $4 per annum.] 
 
 A BILL 
 
 For an act to amend sections 1 and 5 of an act approved February 16, 
 1903, entitled "An act to provide for the licensing of domestic cor- 
 porations and foreign corporations, joint stock companies and asso- 
 ciations; to provide for the recording and filing of certain information 
 concerning corporations, joint stock companies, and associations; to 
 amend section 5070 of chapter 1 of title XLI of Bellinger and Cotton's 
 Annotated Codes and Statutes of Oregon; to provide for the increas- 
 ing and decreasing of the capital stock of corporations, and the dis- 
 solution thereof; to provide a method of establishing the existence 
 of foreign corporations, joint stock companies, and associations, and 
 to prescribe terms and conditions upon which they may transact busi- 
 ness in the State of Oregon; to declare that domestic corporations and 
 -ioreign corporations, joint stock companies, and associations shall be 
 
182 PROPOSED BILLS. 
 
 permitted to maintain actions, suits, or proceedings only upon pay-- 
 ment of license fees levied against tliem; to regulate pleadings and 
 practice in suits, actions, and proceedings to whicli domestic corpora- 
 tions or foreign corporations, joint stock companies, or associations 
 may be parties; to require the appointment of attorneys in fact by 
 foreign corporations, joint stock companies, and associations; to 
 declare that statements, reports, and data required by this act shall 
 be public record; to repeal sections 5109 and 5110 of chapter 3 of 
 title XLI of Bellinger and Cotton's Annotated Codes and Statutes of 
 Oregon; to decilarei that for the purpose of this act an affirma;tIon 
 shall be equivalent to an oath, and that a false aflarmatlon shall be 
 deemed perjury." 
 
 Be it enacted iy the People of the State of Oregon: 
 
 That section 1 of an act approved February 16, 1903, entitled 
 "An act to provide for the licensing of domestic corporations and 
 foreign corporations, joint stock companies and associations; to- 
 provide for the recording and filing of certain information concern- 
 ing corporations, joint stock companies, and associations; to amend 
 section 5070 of chapter 1 of title XLI of Bellinger and Cotton's- 
 Annotated Codes and Statutes of Oregon ; to provide for the increas- 
 ing and decreasing of the capital stock of corporations, and the dis- 
 solution thereof; to provide a method of establishing the existence 
 of foreign corporations, joint stock companies, and associations, anJ 
 to prescribe terms and conditions upon which they may transact, 
 business in the State of Oregon; to declare that domestic corpora- 
 tions and foreign corporations, joint stock companies and associa- 
 tions shall be permitted to maintain actions, suits, or proceedings- 
 only upon payment of license fees le-vied against them; to regulate- 
 pleadings and practice in suits, actions, and proceedings to -whick 
 domestic corporations or foreign corporations, joint stock companies 
 or associations may be parties; to require the appointment of attor- 
 neys in fact by foreign corporations, joint stock companies, and 
 associations; to declare that statements, reports, and data required 
 by this act shall be public record ; to repeal sections 5109 and 5110' 
 of chapter 3 of title XLI. of Bellinger and Cotton's Annotated 
 Codes and Statutes of Oregon; to declare that for the pvirpose of 
 this act an affirmation shall be equivalent to an oath, and that a 
 false affirmation shall be deemed perjury," be and the same is 
 hereby amended to read as f ollo-ws : 
 
 Section 1. Every corporation hereafter organized and formed 
 for profit under, by, or pursuant to la-w in this State shall pay to 
 
PROPOSED BILLS. 183 
 
 the Secretary of this State, upon presentation of its articles of incor- 
 poration for filing, an organization fee, as hereinafter set out, and 
 such corporation shall at the same time pay the annual license fee 
 hereinafter provided for the succeeding fraction of a fiscal year. 
 The organization fee hereinbefore mentioned shall be graduated in 
 accordance with the capital stock of such corporation named in its 
 articles of incorporation as follows, to wit : Where the capital stock 
 shall not exceed $5,000, a fee of $10 ; where the capital stock shall 
 exceed $5,000 and shall not exceed $10,000, a fee of $15 ; where the 
 capital stock shall exceed $10,000 and shall not exceed $25,000, a 
 fee of $20; where the capital stock shall exceed $25,000 and shall 
 not exceed $50,000, a fee of $25 ; where the capital stock shall exceed 
 $50,000 and shall not exceed $100,000, a fee of $35 ; where the capi- 
 tal stock shall exceed $100,000 and shall not* exceed $250,000, a fee 
 of $45 ; where the capital stock shall exceed $250,000 and shall not 
 exceed $500,000, a fee of $60 ; where the capital stock shall exceed 
 $500,000 and shall not exceed $1,000,000, a fee of $75 ; where the 
 capital stock shall exceed $1,000,000, a fee of $75 for each one mil- 
 lion dollars or fraction thereof in excess of one million dollars. No 
 articles of incorporation shall be filed by the Secretary of State, 
 nor shall any corporation hereafter formed have or exercise any 
 corporate right, franchise, or power, or carry on business in this 
 State, until such organization tax and annual license fee shall have 
 been paid. Upon the filing of any articles of incorporation, and the 
 payment of such fees, the Secretary of State shall record the same 
 in the records of his office, suitably indexed in accordance with sec- 
 tion 5053 of Bellinger and Cotton's Annotated Codes and Statutes 
 of Oregon, and issue to the person or persons offering such articles 
 of incorporation for filing and recording, and paying such tax, a 
 certificate, under his official seal, showing the name assumed by the 
 corporation, the duration, the enterprise, business, pursuit, or occu- 
 pation thereof, the amount of its capital stock, the date of filing its 
 articles, the location of its principal office, and the amount of the 
 organization tax paid. This section shall not apply to any corpora- 
 tion formed or organized for any educational, literary, scientific, 
 religious, or charitable purposes : Provided, however, that the per- 
 son or persons filing any articles of incorporation for the formation 
 of any such last named corporation shall pay, on presenting its 
 articles of incorporation to the Secretary of State, an organization 
 
184 PROPOSED BILLS. 
 
 tax of $5 ; and the Secretary of State shall thereupon issue to the 
 person or persons filing such articles of incorporation a certificate, 
 under his corporate seal, showing the name assumed by the cor- 
 poration, the estimated value of its property and money, and the 
 location of its principal office, the date of filing of its articles of 
 incorporation, and the amount of the organization tax paid. Such 
 organization tax shall be in full payment of all fees, cost, and 
 charges for the filing and recording of articles of incorporation with 
 the Secretary of State, and the issuance and sealing of certificates 
 thereof; but nothing herein contained shall be deemed to dispense 
 with the filing of articles of incorporation with county clerks, as 
 now required by law. Provided, that the amendment of section 1 
 shall not affect the exemption of certain corporations conferred by 
 chapter 214 of the Geheral Laws of Oregon of 1905. 
 
 A BILL 
 
 For an act to amend section 2 of an act entitled "An act to tax gifts, 
 legacies, and inheritances, and to provide for the collection of the 
 same," approved February 16, 1903. 
 
 Be it enacted hy the People of the State of Oregon: 
 
 Section 1. That section 2 of an act entitled "An act to tax gifts, 
 legacies, and inheritances, and to provide for the collection of the 
 same," approved February 16, 1903, be and the same hereby is 
 amended to read as follows : 
 
 When such inheritance, devise, bequest, legacy, gift, or beneficial 
 interest to any property, or income therefrom, shall pass to or for 
 the use or benefit of any father, mother, husband, wife, child, 
 brother, sister, wife or widow of a son, or the husband of a daughter, 
 or any child or children adopted as such in conformity with the 
 laws of the State of Oregon, or any person to whom the decedent 
 for not less than ten years prior to death stood in the acknowledged 
 relation of a parent, or to any lineal descendant born in lawful wed- 
 lock, in every such case the tax shall be at the rate of one per 
 centum upon the appraised value thereof received by each person: 
 Provided, that any estate which may be levied at a less sum than 
 $5,000 shall not be subject to any duty or tax, and the tax is to be 
 levied in the above cases only upon the excess of $2,50Q received by 
 
PROPOSED BILLS. 
 
 185 
 
 each person. When such inheritance, devise, bequest, legacy, gift, 
 or the beneficial interests to any property, or income therefrom, 
 shall pass to or for the use or benefit of any uncle, aunt, niece, 
 nephew, or any lineal descendant of the same, in every such case 
 the tax shall be at the rate of two per centum upon the appraised 
 value thereof received by each person on the excess of $2,000 so 
 received by each person. In all other cases the tax shall be at the 
 rate of three per centum upon the appraised value thereof received 
 by each person, body politic, or corporate on all amounts over $500 
 and not exceeding $10,000; four per centum on all amounts over 
 .$10,000 and not exceeding $20,000 ; five per centum on aU amounts 
 ■over $20,000 and not exceeding $50,000; six per centum on all 
 amounts over $50,000. 
 
 [Only changes are to reduce the exemption as to estates subject to the 
 tax from $10,000 to $5,000, and to reduce the exemption to the individual 
 from $5,000 to $2,500.] 
 
APPENDIX I. 
 
OREGON RULE OF ASCERTAINMENT OF RAIL- 
 WAY VALUES. 
 
 In the case of Oregon d- California Railroad Co. v. Jackson County, 38 Or. 
 589, the supreme court of this State discussed and determined the method of 
 fixing the true cash value of railway property for purposes of taxation under- 
 the statutes as now in force. The court says : "A railroad, considered in a 
 commercial sense, differs widely from' other property. Sales and transfers 
 are so infrequent and unusual, except for the purposes of reorganization, 
 that a current value can not be said to attach to it. And it is not easy to- 
 determine what such property will sell for at a voluntary sale in the usual 
 course of business. Ordinarily, property will sell for what it is worth for 
 the purpose for which it is adapted, and, in the absence of a market value, 
 its conditions and uses must be considered in estimating its assessable value; 
 In speaking of railroad property, Mr, Justice Brewer says: "When the- 
 statute provides that such property shall be assessed at its 'true cash value,' 
 it means to require that it shall be assessed at the value it has, as used, and 
 by reason of its use. " * ■* *• 
 
 "The subject has received intelligent discussion at the hands of Mr.. 
 Justice Cooper. -* * * He says : 
 
 'The roadway itself of a railroad depends for its value upon the traffic of " 
 the company, and not merely upon the narrow strip of land appropriated 
 for the use of the road, and the bars and cross-ties thereon. The value of 
 the roadway at any given time is not the original cost, nor a fortiori, its ulti- 
 mate cost after years of expenditure in repairs and improvements. On the 
 other hand, its value can not be determined by ascertaining the value of the 
 land included in the roadway assessed at the market price of adjacent lands, 
 and adding the value of the cross-ties, rails and spikes. The value of the 
 lands depends largely upon the use to which it can be put and the character 
 of the improvements upon it. The assessable value for taxation of a railroad 
 track can only be determined by looking to the elements on which the finan- 
 cial condition of the company depends, its traftij as evidenced by the rolling 
 stock and gross earnings in connection with its capital stock. No local esti- 
 mate of the fraction in one county of a railroad track running through several 
 counties can be based upon sufficient doAa to malce it at all reliable, unless, indeed, 
 the local assessors are furnished with the means of estimating the whole road.' 
 
 "This language has the express approval of the federal supreme court in 
 Columbus S. By. Co. v. Wright, 151 U. S. 470, 479 (14 Sup. Ct. 396), and Pitts- 
 burg, etc., By. Co. v. Backus, 154 U. S. 421 (14 Sup. Ct. 1118). Another lead- 
 ing case upon the subject is State v. Illinois Cent. B. B. Co., )il 111. 64, 68 (79 
 Am. Dec. 396), wherein Mr. Justice Breese, speaking of the criterion by 
 which railroad property should be appraised for purposes of taxation, says: 
 
 ' The inquiry should be, what is the property worth to be used for the 
 purposes for which it is constructed ? and not for any other purpose to which 
 it might be applied or converted, or for which it might be used. In such 
 cases, if the property is devoted to the use for which it was designed, and is 
 in a condition to produce its maximum income, one very important element 
 for ascertaining its present value is discovered, and that is its net profits.' 
 
190 APPENDIX. 
 
 "To the same purpose is the following excerpt from People v. Uicks, 40 
 Hun, 598: 
 
 ' The estimate of value of any portion of the road can not be intelligently 
 made without some knowledge or information of it as a whole, and its 
 'business, earnings and ordinary expenses. Railroads are constructed with 
 a view mainly to revenue and profit upon investments, and hence the pro- 
 ductive capacity and its earnings are matters for consideration in the esti- 
 mate of their value. And the extent to which actual net earnings of a road 
 should govern or aid such estimate is dependent upon circumstances. No 
 arbitrary method can be prescribed of ascertaining value. In some cases 
 the earnings of the road may be entitled to much more consideration than 
 in others. The cost of the road is also usually to be taken into account, and 
 the value depends upon relations present and in reasonable contemplation, 
 because the value of property may considerably be dependent upon defined 
 Tinappropriated means and facilities for increased business connections and 
 relations, and the importance of the consequences to follow. * * * And 
 the average net earnings of the, entire line of a railroad for a number of 
 ■consecutive years may be properly shown to aid the estimation of the value 
 of the several portions of it. ' 
 
 "Again, Mr. Justice Andrews says, in People v. Commissioners of Texas, 
 ■etc., 104 N. Y. 240 (10 N. E. 440): 
 
 ' The rental value of real estate is frequently resorted to as a guide in 
 fixing its aggregate value. In many cases it is a reasonable assumption that 
 real property is worth a capital sum equal to that represented by the capi- 
 talization of its ordinary net rental. So, also, the property of a railroad 
 corporation may be worth a sum capitalized on the basis of its average in- 
 ■come and earning capacity. But, since the income is derived from the use 
 of its real and personal property and also of its franchises, it is manifestly 
 quite impossible to ascertain from proof of the income alone the value of 
 ■either element entering into the average value of the corporate property.' 
 
 "So it is said, in 8tate v. Central Pac. B. B. Co., 10 Nev. 47, 74, Mr. Jus- 
 tice Beatty speaking for the court: 
 
 'To determine the value of a railroad, then, the very first inquiry is as 
 to its actual cost. That, prima facie, is its value. But if it appears that the 
 actual cost was in excess of the necessary cost, the necessary cost is the 
 proper standard. If it further appears that the net income of the road does 
 not amount to current rates of interest on its necessary cost, and is not 
 likely to do so, or if the business of the road is likely to be destroyed or 
 impaired by competition or other cause, or, in short, if the utility of the 
 road is not equal to its cost, then its value is less than its cost, and must be 
 determined by reference to its utility alone. ' 
 
 "This case has been reaffirmed by the same court in State v. Virginia & 
 T. B. B. Co., 23 Nev. 283 (46 Pac. 723). So, too, the value of the stocks and 
 bonds may furnish an element by whieh to determine the worth of such prop- 
 erty. The conditions which may unite to influence the market must be borne 
 in mind, as they may be unnatural, and out of the usual course; but the 
 criterion is one that may be legitimately resorted to in determining the 
 value of the property which they represent: State Bailroad Tax Cases, 92 
 U. S. 575; Bailroad and Telegraph Companies v. Board of Equalizers, 85 Fed. 
 302; Cotting v. Kansas City Stock. Yards Co., 82 Fed. 850. In determining, there- 
 fore, the value of a railroad which may be said to have no ewcceni value, several 
 elements must he tahen into consideration, namely, the cost of constnKtiO}t, the 
 €Ost of replacement, its connections with roads and advantages in a commercial 
 
APPENDIX. 191 
 
 way for commanding the carrying trade, its rodal value, its net earnings, and 
 the marhet value of its stocks and bonds. These elements are relative, and the 
 peculiar facts of each particular case as it arises should determine which 
 shall preponderate in importance. The attending circumstances and con- 
 ditions usually suggest the safer guide, and by giving strict attention thereto 
 the true cash value of the property involved may be approximately deter- 
 mined. See Louisville c6 N. B. R. Co. v. State, 8 Heisk. 6fi3, 796; People v. 
 Fredenc\-s, 48 Barb. 173; People v. Pond. 13 Abb. (N. C.) 1; Trustees v. Ouen- 
 Iher (C. C), 19 Fed. 395; Cify of Dubuque v. Chicago, D. & M. B. B. Co., 47 
 Iowa, 196; Louisville c6 N. A. B. B. Co. v. State, 25 Ind. 177." 
 
 Estimates were submitted showing the net earnings of the railway com- 
 pany for a series of years. One included, while the other deducted, the 
 taxes in arriving at the result. The latter estimate was adopted. 
 
 It was held that a series of years should be taken into consideration and 
 averaged in arriving at the net earnings as a standard of value, because the 
 ■value of the road depends more upon its use as a permanent investment than 
 upon any temporary use which can be made of it. 
 
 The net income having been estimated, capitalization was made, showiilg 
 the mileage value of the road. The court, in the case before it, adopted the 
 five per cent basis because the company's bonded indebtedness carried that 
 rate of interest, thus showing that money might be had for investments in 
 such property at that rate, and therefore might very properly stand for tbe 
 basis for assessable value. Property in Jackson County not being generally 
 assessed at full cash value, the average capitalized value per mile was 
 reduced to the same per cent that other real estate was assessed, thus show- 
 ing the assessable mileage value, including rolling stock, depots, depot 
 grounds, and so forth. In order to ascertain the assessable value of the 
 roadbed, the mileage valuation of rolling stock, depots, and depot grounds, 
 otherwise assessed, must be deducted. 
 
 It was suggested that the main line should bear a higher rate of assess- 
 ment than the branch or ancillary lines, which the court said was quite pos- 
 sible, but the evidence submitted did not warrant such a discrimination. 
 The court cited People v. Hicks, 40 Hun, 598, where a similar question under 
 like conditions was made and held adversely to the contention- 
 
 On rehearing the court said, "Having determined that the capitalization 
 of the net profits is a proper standard by which to estimate the value of the 
 railroad, the deduction is resolved into a problem of mathematics, which, 
 when rightly solved can work out but one way." 
 
 THE CENSUS BUREAU RULE. 
 
 Pursuant to the provisions of law establishing the permanent census 
 office, the Bureau of the Census has lately undertaken the investigation of 
 the value of the operating property of railway corporations in the United 
 States. The result appears in Bulletin 21 of the Bureau of the Census en- 
 titled "Commercial Valuation of Railway Operating Property in the United 
 States : 1904. " The investigation was under the responsible control of Prof. 
 Henry C. Adams, the statistician to the Interstate Commerce Commission. 
 
192 APPENDIX. 
 
 The statistical basis of the investigation was fouad in the reports of the- 
 various railway corporations to the Interstate Commerce Commission and 
 special reports made to the Census Bureau for the purpose of the investiga- 
 tion. The computation was made upon the basis of values June 30, 1904. 
 
 Owing to the fact that the Interstate Commerce Commission was without 
 authority to ask for reports from the Pullman Company, from private car 
 lines and from express companies, no valuation was made of these properties. 
 The physical value of equipment, that is, the value independent of the com- 
 mercial use to which it is put, is estimated as follows: Pullman cars, $51,- 
 000,000; private oars, $72,000,000. 
 
 \ The value of railway operating properties ascertaiiled included the value 
 of terminal properties, ferries, bridges and the like used but not owned by 
 railway corporations. On the other hand, property owned by railway cor- 
 porations, but not used in the business of transportation, is excluded from 
 the value of railway property as ascertained, even though such property is- 
 a source of net income to the railway. These results arise from the method 
 of calculation adopted ; the aim of the investigation beino- to ascertain the 
 commercial valuation of that portion of the assets of railway corporations 
 employed in the business of transportation. 
 
 The commercial value of railway operating property, i. c, devoted to- 
 transportation, as of June 30, 1904, in the United States, was found to be 
 $11,244,852,000, and in the State of Oregon $75,661,000; being .673 % of the 
 total for the United States. In the State was found 1,736.84 miles of single- 
 track. The average valuation per mile in Oregon was ascertained to be- 
 $43,600. 
 
 [Applying the same percentage to the physical value of Pullman cars 
 found in the United States it would appear that the physical value to be 
 - assigned to Oregon, independent of the commercial use of such property 
 would be: Pullman cars, $343,230; private cars, $484,560.J 
 
 "Commercial value" in the investigation was taken to mean the estimate 
 placed upon the worth of property regarded as a business proposition, mean- 
 ing, of course, the market estimate and not the arbitrary estimate of the 
 public official. The two fundamental considerations which were made the 
 basis of the valuation reported, and by which the market is influenced in 
 placing a value upon the property when bought or sold, are the expecta- 
 tion of income from the use of the property and the strategic signilncance of^ 
 the property. The material made use of, embraces the operating and finan- 
 cial accounts of the railways, inter-railway contracts and agreements ; and 
 the published records of the stock market. It was observed by Professor 
 Adams that if it is the purpose of the taxing law to appraise railway prop- 
 erty at its true cash value, unusual or abnormal conditions being excluded, 
 the commercial valuation of operating property reported might fairly meas- 
 ure its appraisal for the purpose of taxation. The object of the investigation 
 was to ascertain what portion of the Nation's wealth was employed in the 
 business of transportation by rail and a method was adopted which would 
 disclose as near as possible the true cash or market value of the property. 
 
APPENDIX. 
 
 METHOD OF VALUATION. 
 
 193 
 
 The value was arrived at by capitalizing the net earnings of the indi- 
 vidual railways and railway systems, iu practically all cases investigated. As 
 the value sought to be obtained was the commercial value of property used 
 in transportation by rail, the income to be capitalized ought to be confined 
 to operating income — a phrase having definite meaning in railway account- 
 ing. Income from railway corporations from investments in property not 
 used in the business of transportation should be excluded from the sum to 
 be capitalized. 
 
 The "Stock and Bond Method" of valuing railway property, by multi- 
 plication of the par value of outstanding corporate liabilities by their mar- 
 ket quotations, was rejected as in reality being a valuation of corporate 
 assets. 
 
 Income accruing from investment in. corporate securities of other rail- 
 ways was excluded from the basis of capitalization, although it was remarked 
 that such exclusion was permissible only when the localization of value as 
 affected by the situs or domicile of the corporation was a matter of indiffer- 
 ence. A state board of assessment, guided by the technical requirements of 
 local enactments, might be obliged to take cognizance of the fact that a 
 home corporation is peculiarly advantaged by a contract it may have entered 
 into with a corporation in another State, or by an investment it may have 
 made in the securities of another company. 
 
 Taxes paid were deducted from the gross revenue. In order to arrive at 
 a common basis of earnings for the purpose of capitalization, all expendi- 
 tures for improvements were excluded from the expense account. Allow- 
 ance was made as hereafter summarized for the influence of the financial 
 policy relative to dividends and improvements in the particular corporation, 
 and to the use of corporation surplus, exercised upon the market valuation 
 as indicated by the purchase and sale of securities. 
 
 MODE OF ASCERTAINMENT OF SUMS TO BE C APIT ALIZED . 
 
 First. From the reported operating expenses there were subtracted 
 such sums as were spent for permanent improvements charged to operaoing 
 expenses. The remainder was accepted as the true operating expense. 
 
 Second. The true operating expense was then subtracted from the 
 reported gross earnings from operation, and the remainder was accepted as 
 tbe true net earnings from operation. 
 
 Third. From net earnings from operation there was then subtracted 
 the amount of taxes paid. This final remainder was accepted a.^ the true 
 profit from operation for the year. 
 
 Fourth. If the operating mileage had been constant throughout the 
 period examined, which period was five years wherever information was 
 available for that length of time, the average was taken of the profits from 
 operation for these five years and the quotient or average thus obtained was 
 considered to represent fairly the average profit earning capacity of the 
 property, or what might be taken to be the profit earning capacity, on June 
 13 
 
194 APPENDIX. 
 
 30, 1904, provided the changes in profits from operation from year to year 
 were irregular in direction and not extreme in amount. Where, however, 
 the profit showed a steady falling off throughout the entire period of five 
 years, the average for the last three years was taken instead of for five year^. 
 Occasionally, if the profit showed a steady increase from year to year for 
 five years, the average was taken for the last three years also, but more rarely 
 than in the case where it fell off steadily, the purpose being to obtain always 
 a conservative estimate of the profit earning capacity as of June 30, 1904. 
 
 Fifth. Where the operating mileage changed during the period exam- 
 ined, the adjustment for varying length of line was made as follows: The 
 sum of the profits earned for the various years considered was divided by 
 the sum of the operated mileages for those years and the quotient multiplied 
 by the operated mileage on June 30, 1904. The result thus obtained, pro- 
 vided it did not materially exceed the profits earned during the last year, 
 was taken to be-a fair measure of the profit earning capacity. If, however, 
 it appreciably exceeded the amount of profit earned during the last year, a 
 lower figure was taken, the aim being to secure a figure which should be a 
 conservative estimate of the profit earning capacity. 
 
 Sixth. In case the operating property on June 30, 1904, included certain 
 mileage which had reported independently at some time during the period 
 examined, separate statements were made up from these independent reports, 
 and such statements consolidated with regard to operating mileage and to 
 profits from operation, so that the consolidated statement should contain all 
 the physical mileage that was actually in existence at the time during the 
 five years. From these consolidated statements the profit earning capacity 
 was determined in the same manner as stated in the above paragraph. 
 
 RATE OF CAPITALIZATION. 
 
 Two modes for obtaining the rate of capitalization presented themselves: 
 First, to classify railways, and from a study of the general investment situa- 
 tion to determine a rate of capitalization for each class. This mode would 
 reflect the personal judgment of the appraising officers, rather than the busi- 
 ness judgment of the investing public, and was not adopied. Second, the 
 consideration of the current market record of the purchase and sale of rail- 
 way securities. To the extent that the purchase of railway securities is not 
 the purchase of the whole property, but merely of an undivided interest 
 therein, and that the price paid for an undivided interest is not a sure 
 criterion of what the price would have been for the purchase of the property 
 as a unit, the values ascertained in the report, by the second method, are too 
 high. 
 
 A special rate of capitalization was determined for each railway system,, 
 following the second mode outlined above. This was done by an extended 
 series of computations resting upou the market record of each class of bonds 
 and stocks issued. To eliminate the influence of speculation, the market 
 history of each system was compiled for twenty-seven weeks prior to July 1, 
 1904, and if suspicions arose of unusual conditions the period was more 
 extended. The price accepted for bonds was the market price stripped of 
 accrued interest; expected dividends were deducted from the price of stocks. 
 
APPENDIX. 195 
 
 As the policy of the system relative to improvements and betterments 
 lias an influence on the market price of stocl<s and bonds, the following rule 
 was adopted to equalize the value of properties administered according to 
 •different financial policies to add the amount taken from current earnings 
 ior the support of the corporation's interests (the interest of the stockholder 
 ^s represented by undivided profits) to the amounts paid for the support of 
 the bondholders' and stockholders' interests as represented by interest on 
 bonds and dividends on stocks, and to use this aggregate, rather than the 
 •sum of interest ani dividends alone, in determining the mean rate of cap- 
 italization. The gain in the value of the shareholders' undivided interest 
 ■covers (1) improvements, betterments, and additions to the physical prop- 
 erty, paid for out of current earnings, whether charged to operating expense 
 ■or directly to income; (2) financial betterments, including appropriations 
 from net income for sinking funds, advance to subsidiary companies (not in 
 the nature of a guaranty in perpetuity), ihoneys passed to improvement funds 
 lor future exjjfenditure, etc.; (3) that portion of interest paid on funded debt 
 which goes to the extinction of the premium as indicated by the current 
 market price of bonds; (4) annual increase in undivided surplus, as shown in 
 the balance sheet statement of profit and loss. These payments, borne out 
 ■of the current earnings of the property, indirectly add to the value of stock 
 ■and may at some future time be made the basis of stock dividends. But 
 they do not affect the market price of stock in the same degree as the pay- 
 ment of the same amounts in the form of cash dividends ; and if capitalized 
 •at all, in order to determine the value of the property must be capitalized 
 at a higher rate than amounts paid directly in dividends. 
 
 The following is a concise statement of the method followed in ascer- 
 taining the rate of capitalization: 
 
 First. The study of the market quotations covered in all cases twenty- 
 seven weeks prior to July 1, 1904. In case the quotations disclosed abnormal 
 fluctuations in price, this period wap extended. For each particular issue of 
 ■debt there was learned the amount outstanding, the rate of interest paid, 
 the dates of the payment of interest, and the date of maturity. 
 
 Second. The funded debt was classified according to number, frequency, 
 and character of transfers, and market quotations. Thfs gave rise to three 
 classes of funded debt : 
 
 (a) Issues for which sales were sufficiently recent and of sufHcient amount 
 to warrant a market valuation of the security in question. 
 
 (6) Issues for which sales were not sufficiently recent or not of sufficient 
 amount to warrant a valuation, but for which recent "bid" and "ask" prices 
 were available. 
 
 (c) Issues for which neither sales nor bids were of such a character as to 
 warrant valuation ; such issues were valued by analogy with other issues in 
 the system to which they pertain. 
 
 Current liabilities were excluded from consideration. 
 
 Stocks were classified as guaranteed stocks, preferred stocks, and com- 
 mon stocks. 
 
 Third. Quotations were "stripped" of accrued interest and expected divi- 
 dends in order to obtain the price paid for the obligation, as distinct from 
 the income which it carried at the time of sale. 
 
196 APPENDIX. 
 
 Fourth. The value of each issue of bonds was determined, and there was. 
 then computed (Deghuee's tables beinsr used) the rate of annual return, and 
 upon this rate there was computed the amount of the annual return upon 
 the total issue. It should be noted that the excess of the aggregate amount 
 of interest on the funded debt over the aggregate annual return is one of 
 the forms of annual "financial betterments," to which reference has been_ 
 made. 
 
 Fifth. The value of stock issues was determined in the same manner as 
 the value of the bond issues, but the treatment of stocks differed in this- 
 respect, that in this case annual dividend payments and annual divided 
 returns to the stockholder are identical. The value of the stocks added to- 
 the value of the bonds gives the aggregate value of outstanding securities. 
 
 Sixth. The total corporate net income of the system or corporation whose- 
 securities have been valued, as described above, is distributed as follows : 
 
 (a) Annual return (not accrued. interest) to the investor in the funded, 
 debt. 
 
 (b) Dividends on stocks. 
 
 (c) Physical betterments paid out of current earnings, whether charged, 
 to operating expenses or directly to income. 
 
 (d) Financial betterments of all kinds. 
 
 Seventh. The rate of capitalization was computed by dividing the corpo- 
 rate net income by the aggregate value of corporate securities. 
 
 DISTBIBUXION OF VALUE. 
 
 Ten different methods were suggested for the assignment of railway 
 values to the States, as follows: (1) Single-track mileage basis; (2) All tracks- 
 mileage' basis ; (.'!) On the basis of the funded debt and other obligations; 
 (4) On the basis of station population ; (5) Car-mileage basis ; (6) On the 
 basis of the original cost of constructioQ ; (7) On the basis of the density of 
 traffic; (8) The gross earnings basis; (9) The net earnings basis ; (10) On the 
 basis of the cost of reproduction. 
 
 An exhaustive study of these methods led to the conclusion that the- 
 gross earnings basis would result in the most accurate assignment of the 
 value of railway property possible. That rule was followed in all cases- 
 where the accounts of the railways furnished the necessary information. 
 In cases where it appeared from reports made that ihe assignments of earn- 
 ings had been made upon the single track mileage basis, thej' were univei"- 
 sally rejected and distribution made upon some' other basis, for the single- 
 track mileage basis was criticised as being the least satisfactory of all the 
 possible methods of distributing railway values. Reports showing that the- 
 distribution of gross earnings had been made upon the way-bills for freight 
 traffic, and according to the sale of passenger tickets, were accepted with- 
 out question and used for the distribution of the value of the system making 
 such report. "Where carriers were unable to assign gross earnings to the 
 several Slates in which they operated, because their accounts had not been. 
 kept with this in view, a special compilation was made for a month and the- 
 ratios thus arrived at were used in the distribution of values. 
 
APPENDIX. 197 
 
 These important points in the localization of railway values were evaded 
 Tjy this investigation : (1) The terminal was spread out over the line or lines 
 ■making use thereof; (2) no assignment of earnings in values was made 
 between the main or trunk line of the system and its branches — both of 
 which points may be of considerable importance to local assessors. 
 
 As a matter of interest a table was inserted showing the commercial 
 -value of railway operating properties by state officials for the purposes of 
 -taxation. No comparison was made for Oregon, presumably because assess- 
 ments of railway operating property were made in this State by the local 
 assessors rather than by state officers or the state board. In a footnote will 
 toe found a similar computation for this State.* 
 
 The following were the rates of capitalization used by the Census Bureau 
 .(as far as they are set out in the Bulletin): 
 
 Per ant. 
 
 Northern Pacific Railway Co. _..: 5.052 
 
 Northern Pacific Terminal Co. of Oregon L'lW 
 
 •Oregon Railroad & Navigation Co 6.439 
 
 Oregon Short Line Railroad Co 4.770 
 
 Southern Pacific Co 5.655 
 
 COMMERCIAL VALUATION OF RAILWAY OPERATING 
 PROPERTY, 1904. 
 
 {In the following table an attempt has been made to retrace, as closely as 
 possible, iiom. the reports made to this Commission the computation of th'e 
 -value of the railway operating property in the United States, made by the 
 Bureau of the Census in 1904, basing this computation upon the returns 
 made to this Commission. Apportionment to Oregon was generally made 
 ■on a mileage basis instead of according to gross receipts. The details of the 
 -computation made by the Bureau of the Census are not open to us.) 
 
 -*CorQmercial value of railway property devoted to transportation assigned 
 
 to Oregon, as of June 30, 1904 % 75,661,000 00 
 
 [Same, as computed by this Commission 869,401,189 00] 
 
 ■Value per mile, average i__ 843,600 00 
 
 [Same, as computed by this Commission 840,339 OOJ 
 
 Miles in Oregon, as per Census Bureau computation 1,736.84 
 
 [Same, computed by this Commission — see remarks infra a.s to Ore- 
 gon & Southeastern Railroad Co 1,720.51] 
 
 Miles of railroad bed and right of way assessed for 1904 '. 1,782.02 
 
 Assessed value of same 8,627,902 50 
 
 Assessed value of rolling stocli 1,287,695 91 
 
 (As per summaries of rolls certified to Secretary of State.) 
 Assessed value of depot grounds, machinery and shops, as per certificates 
 
 to this Commission by the various county clerks 900,317 00 
 
 Total assessed val ue $ 10,815,915 41 
 
 Percentage of assessed value to value computed by Census Bureau 14.3 per cent 
 
 -Same, to value computed by this Commission 15.6 per cent 
 
 The discrepancy in mileage may be' accounted for by the inclusion or e.-colusion of 
 ■certain minor logging roads, which have been assessed in the various counties, but 
 which have not reported to this Commission and apparently did not report to the Inter- 
 state Commerce Commission. 
 
 As is explained later, the value computed by this Commission is short the value of 
 the Oregon & Southeastern Railroad Co., data for the computation of which was not 
 a'eceived by this Commission. 
 
198 ' APPENDIX. 
 
 Astoria & Columbia River Railroad Company. 
 
 Average net earnings, 1902 to 1001 i\rilJM 2S 
 
 Average taxes paid, 1902 to 1904 10,9J(J 98 
 
 $141,787 33- 
 Capitalized at per cent 2,363,122 00- 
 
 Miles In system (all in Oregon), 82 ; per mile ^^^^ i^. s,820 OO 
 
 W. 8. Chandler, Meceiver Coos Bay, Roseburg & Eastern Railroad & Navigation Company.. 
 (The road being operated by a rece ver, estimate is made on a basis 
 of gross earnings from operation.) 
 
 Average gross earnings from operation, 1902 to 1904 . — , — S56,349 31 
 
 Deduct average gross expenses, 67.68 per cent for 1904, a? per Poof's 
 
 Manual , 38,138 00- 
 
 Normal net earnings 81n,211 31 
 
 Capitalized at 6 per cent ;i03,529 OO- 
 
 Miles in system (all in Oregon), 27.865; per mile - 10,895 00 
 
 Columbia Southern Hailway Company. 
 
 Average net earnings, 1902 to 1904 874,176 4&- 
 
 Average taxes paid, 1902 to 1904 4,462 40- 
 
 \ 
 
 869,714 00 
 
 Capitalized at 6 per cent (company's bonds bear 5 per cent) 1,161,900 00 
 
 Miles in system (all in Oregon), 70.09 ; per mile 16,576 00 - 
 
 Corvallis & Eastern Railroad Company. 
 
 (Operating expenses recomputed from statement furnished Com- 
 mission.) 
 
 Average net earnings, 1902 to 1904 (corrected) S 51,->s3 10' 
 
 Average taxes paid, 1902 to 1904 4,875 45 
 
 $ 46,707 65 
 
 Capitalized at 6 per cent 778,461 00- 
 
 Miles in system (all in Oregon), 142 ; per mile 2.i5?_5?' 
 
 Northern Pacific Railway Company. 
 
 Average net earnings, 1902 to 1904 8 21,474,669 SO 
 
 Average taxes paid, 1902 to 1904 1,344,700 GO 
 
 $ 20,129,969 80- 
 
 Capitalized at 5.052 per cent, fcjilowing Censns Bulletin 21 398,460,000 00 
 
 Average mileage of system, 1902 to 19U4, 5,769.15 ; per mile 68,765 (X>- 
 
 Miles iu Oregon (1904), 41.78; value 2, 873,000 00 
 
 Northern Pacific Terminal Company of Oregon. 
 
 .(As Company's receipts are, by coutraets with lessees, only sufficient 
 to defray its expenses, the company's book value, less property sold, 
 Is accepted for this computation) $ 2,071,304 63 
 
 Oregon & Southeastern Railroad Company. (No report.) 
 
 Oregon Railroad & Navigation Company. 
 
 Average net earnings, 1902 to 1904 8 4,69o.So9 89' 
 
 Average taxes paid, 1902 to 1904 L 247,874 So- 
 
 8 4,445,985 04 
 
 Capitalized at 6.439 per cent, as per Census Bulletin 21 69,032,500 OO 
 
 Average mileage of system, 1902 to 1904, 1,148.31; per mile 60,117 00- 
 
 Miles ill Oregon (1904), 533.58; value 32,071, 400 OO 
 
 Oregon Short Line Railroad Company. 
 
 (On account of fluctuations in mileage, averages taken for Ave years ) 
 
 Average net earnings, 1900 to 1904 8 5,995,436 25 
 
 Average taxes paid, 1900 to 1904 308,004 71 
 
 8 o,(W7,431 54 
 
 Capitalized at 4.776 per cent, as per Census Bulletin 21 __ _ 119 083,500 00 
 
 Average mileage, 1901 to 1904 (1900 not reported), 1,667; per mile 71.420 OO 
 
 Miles in Oregon (1904;, 15.41 1.100,600 OO 
 
APPENDIX. 
 
 199 
 
 Rogue River Valley Railway Company. 
 (Report covers but one year, 1905.) 
 
 Net earnings, 1905 $ 1,600 00 
 
 Taxes paid ItiO 00 
 
 „ . ,, S 1,«0 00 
 
 Capitalized atb per cent _ 24,000 00 
 
 Miles In system (all in Oregon), ti ; per mile 4,000 00 
 
 Southern Pacific Company, 
 
 Average net earnings, 1902 to 1901- _ g 21,992,029 60 
 
 Average taxes paid, 1902 to 1904 $ 43 ols 17 
 
 Average taxes paid, 1902 to 1904, as rental 1,577,057 55 1,650,075 72 
 
 S 20,341,953 88 
 
 Capitalized at 5.655 per cent, as perCensus Bulletin 21 359,733,000 00 
 
 Apportioned to Oregon, average gross receipts, 1902 to 1904, system: 
 
 same in Oregon (6.696 percent); value in Oregon 24,065,500 00 
 
 Miles in Oregon, 671.71; per mile ' 35,830 00 
 
 ■ Sumpter Valley Railway Company. 
 
 (Report does not distinguish between operating expenses, general 
 expenses, and flxed charges, and covers but one year, 1905.) 
 
 Gross receipts from operation, 1905 ? 164,879 42 
 
 Average percentage of expenses to earnings, as per Poor's Manual, 
 
 67.68 per cent 111,600 00 
 
 Normal net earnings S 53,279 42 
 
 Capitalized at 6 per cent i 887,992 00 
 
 Miles in system (all in Oregon), 62 ; per mile 14.322 00 
 
 Washington and Colwmbia River Railway Company. . 
 (No report except for year 1904.) 
 
 Net earnings for 1904 $ 169,510 88 
 
 Taxes paid 20,500 00 
 
 % 149,010 88 
 
 Capitalized at 6- per cent 2,483,514 70 
 
 Miles in system, 162.73 ; per mile 15,581 00 
 
 Miles in Oregon, 44.95 ; value , 1 700,380 00 
 
 RECAPITULATION. 
 
 Name of railroad. 
 
 Miles in 
 Oregon. 
 
 Valuation 1 Total valua- 
 per mile, \tiomn Oregon. 
 
 Astoria & Columbia River Railroad Co 
 
 Chandler, Receiver Coos Bay, Roseburg & Eastern R 
 
 and Nav. Co 
 
 Columbia Southern Ky. Co 
 
 Corvallis & Eastern Railroad Co 
 
 Northern Pacific Ry. Co 
 
 Nortliern Pacific Term. Co. of Oregon 
 
 Oregon & Southeastern Railroad Co — 
 
 Oregon Railroad & Nav. Co 
 
 Oregon Short Line Railroad Co ^- 
 
 Rogue River Valley Ry. Co 
 
 Southern Pacific Co 
 
 Sumpter Valley Ry. Co 
 
 Washington & Columbia River Ry. Co 
 
 82 
 
 27.865 
 
 70.09 
 142. 
 
 41.78 
 1.13 
 
 22. * 
 533.58 
 
 15.41 
 
 6. 
 
 671.71 
 
 62. 
 
 44.95 
 
 828,820 00 
 
 10,895 00 
 16,576 00 
 5,482 00 
 68,765 00 
 
 60,117 00 
 71,420 00 
 4,000 00 
 35,830 00 
 14,322 00 
 15,581 00 
 
 $40,339 00+ 
 
 S 2,363,122 00 
 
 303,529 00 
 1,161,900 00 
 
 778,461 00 
 2,873.000 00 
 2,07r,304 63 
 
 32,071,400 00 
 
 1,100,600 00 
 
 24,000 00 
 
 24,065,500 OO 
 
 887,992 OO 
 
 700,380 OO 
 
 S 69,401,188 63 
 
 * Mileage as shown by Financial Chronicle. Company made no report, 
 t Omitting Oregon & Southeastern Railroad Co. mileage. 
 
APPENDIX II. 
 
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214 
 
 APPENDIX. 
 
 o 
 
 C3 
 
 P 
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 l-H 
 
 o 
 
 M 
 
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 I? 
 
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 C5 
 
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 H 
 
 t3 
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 88S 888 888 888 888' 
 
 5100 
 
 gl2S S32g 
 
 Soio 
 
 888 
 
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 888 88S' 
 
 rM -^ — i^ — :c 
 
 888 888 888 888 888 888 888 888 
 
 OOO OQO 
 
 Siff o 
 
 OOO 
 
 IQMO 
 ■*001 
 
 5 i-~o 
 
 s^ 
 
 lOCJO 
 
 sss 
 
 888 
 
 888 
 
 888 
 
 
 25,750 
 11,585 
 22,010 
 
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 §^'S 
 
 888 888 888 888 
 
 
 It; WO 
 
 NCSCO 
 
 9'= 
 
 §88 
 
 §88 
 
 m U3 o o M lO 
 Qooo aou5e5 
 
 ^iOiO o"— T-T 
 
 888 
 
 888 
 SS8 
 
 888 
 
 lOOQ 
 
 888 888 
 
 8ira<io 
 
 iCOO 
 
 -f'r-'"'M 
 
 588 888 888 888 
 
 oq_o_o_ 00 lO 55 
 ""irD'io" o"— r^~ 
 
 SK8 
 
 888 
 
 C^OiQ 
 
 88i 
 
 888 888 888 888 
 
 
 888 
 
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 ^ S3^ °< 
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 H«P3P 
 
 B'C - 
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 b'^.^'2 
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APPENDIX. 
 
 215 
 
 Soo 
 QOCO 
 
 CO— 5o 
 
 888 
 
 888 
 
 888 
 
 2§88 
 
 OT »— > 
 
 888 
 gS'5 
 
 COO— ^ 
 
 
 888 
 
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 §88 888 
 
 11 
 
 888 
 
 Sx8 
 
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 iX"oa3" 
 trie-] 05 
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 888 SS 
 
 888 SS 
 
 OiOQ 
 
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 888 888 888 
 
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 ouno 
 
 gssg 
 
 S88 
 
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 88a 
 
 888 888 
 
 cor^o 
 
 t-TfH-W1 
 
 S2g 
 
 OCOC 
 
 888 
 
 888 
 
 888 888 888 888 
 
 581! 
 
 Si 
 
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 p 61) 
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 53:5 a 
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216 
 
 APPENDIX. 
 
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 388 S-88 
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 SS8 
 
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 ?388 
 S8S 
 
 coSS 
 
 §88 
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 win 
 
 §88 
 
 2SS 
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 288 
 
 rigs «5g?3 
 
 388 5588 
 288 S8S 
 
 388 
 
 ccoo 
 
 588 
 
 S88 
 
 588 
 
 
 1288 
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 S8S 
 
 388 
 §88 
 
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 288 
 
 588 
 
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 S88 
 
 288 
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 388 
 
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 288 
 
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APPENDIX. 
 
 217 
 
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 888 
 
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 c^SS8 
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 < « 
 
218 
 
 APPENDIX. 
 
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APPENDIX. 
 
 219 
 
 THE PULLMAN COMPANY. 
 
 County. 
 
 1900. 
 
 1901. 
 
 WOi. 
 
 190S. 
 
 190k. 
 
 1905. 
 
 Baker — 
 
 $ 655 00 
 228 00 
 245 00 
 
 3,484 20 
 339 00 
 
 1,175 00 
 3.55 00 
 800 00 
 
 S 680 00 
 228 00 
 245 00 
 
 3,716 80 
 353 00 
 
 1,567 00 
 370 00 
 800 00 
 357 00 
 140 00 
 445 00 
 286 00 
 
 2,500 00 
 292 00 
 
 1,243 00 
 521 00 
 605 00 
 
 8 675 00 
 228 00 
 2)5 00 
 
 4,181 40 
 363 00 
 
 2,000 00 
 870 00 
 800 00 
 355 OO 
 200 00 
 44.5 00 
 285 00 
 
 2.500 00 
 '292 00 
 
 1,243 00 
 521 00 
 600 00 
 
 $ 3,055 00 
 
 960 00 
 
 990 00 
 
 6,810 00 
 
 8.S5 00 
 
 2,919 97 
 
 1,630 00 
 
 1.880 00 
 
 1,600 00 
 
 1,000 00 
 
 1,997 00 
 
 1,283 00 
 
 2,830 00 
 
 663 06 
 
 7,171 52 
 
 780 00 
 
 2,715 00 
 
 $ 4,175 00 
 1,326 00 
 1,330 00 
 8,130 00 
 2,175 00 
 ,3,991 87 
 
 2.250 00 
 2,560 00 
 2,190 00 
 1,000 00 
 4,740 00 
 1,434 00 
 3,780 00 
 
 892 00 
 
 9.251 14 
 780 00 
 
 3,715 00 
 
 $ 4,175 OO 
 
 
 1,330 00 
 
 Columbia 
 
 1,320 00- 
 
 
 11,615 00 
 
 Gilliam 
 
 2,109 41 
 
 Jackson 
 
 3,878 94 
 
 
 4,430 00 
 
 
 * 2,435 00 
 2,130 OO' 
 
 
 Malheur 
 
 140 00 
 355 00 
 275 00 
 2,500 00 
 292 00 
 
 750 00 
 
 
 2,730 OO- 
 
 Morrow 
 
 J, 434 00 
 
 
 4,760 0» 
 
 yherraan 
 
 867 00 
 
 Umatilla 
 
 9,.580 OOf 
 
 
 501 00 
 607 00 
 
 1,560 00 
 
 Wasco 
 
 8,605 OO 
 
 
 
 Total assessment 
 
 $11,951 20 
 
 814,348 80 
 
 816,293 40 
 
 $37,579 55 
 
 853,719 01 
 
 8 58,709 35. 
 
 
 
 
 Miles assessed. 
 
 Baker 
 
 68.30 
 19 
 
 22 - 
 116.15 
 35.50 
 65.28 
 36.92 
 40.76 
 
 68.30 
 19 
 22 
 
 116.15 
 35.50 
 65.28 
 36.92 
 40.76 
 35.80 
 12.52 
 44.6;^ 
 28.70 
 63.30 
 14.60 
 *167 
 62.70 
 59.95 
 
 68.30 
 
 19 
 
 22 
 
 116.15 
 35.50 
 65.28 
 36 92 
 40.76 
 35.80 
 12.52 
 44.63 
 28.70 
 63 30 
 14.60 
 
 167 
 52.70 
 59.95 
 
 68..30 
 
 19 
 
 22 
 
 116.15 
 35.50 
 65.28 
 36.92 
 40.76 
 35.80 
 12.52 
 44.63 
 28.70 
 63.30 
 14.60 
 
 167 
 52,70 
 59.95 
 
 68.30 
 
 19 
 
 22 
 
 116.15 
 35.^ 
 65.28 
 36.92 
 40.99 
 35.80 
 12.52 
 44.63 
 28.70 
 63.30 
 14.60 
 
 167 
 52.70 
 59.95 
 
 68.30- 
 
 Clackamas — 
 
 19 
 22 
 
 Douglas _ 
 
 116.15 
 
 Gilliam 
 
 35.50 
 
 
 65.28 
 
 
 36.92 
 
 
 40.99 
 
 
 35.50' 
 
 
 12.52 
 44.63 
 28.70 
 63.30 
 14.60 
 
 12.52 
 
 Marion _ 
 
 44.63 
 
 
 28.70 
 
 TVfnltnnTTin.h 
 
 63.30- 
 
 
 14.60 
 
 Umatilla 
 
 169.55- 
 
 
 52.70 
 59.95 
 
 52.70 
 
 
 59.95 
 
 
 
 Total mileage 
 
 ■ 680.31 
 
 883.11 
 
 883.11 
 
 883.11 
 
 883.34 
 
 885.5&- 
 
 
 
 Average assess't per m 
 
 8 17 57: 
 
 $ 16 25 
 
 8 17 21 
 
 8 42 55 
 
 8 60 81 
 
 8 66 4& 
 
 * Assessment Is for only half interest. 
 
220 
 
 APPENDIX. 
 
 SQ'M t^ 
 
 IC "-0 ^ CO ^ >^ 
 
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 r XiCCC^O wir 
 
 SS88 
 
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 5000 
 
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 gOOOOO'OOQ 
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 88 
 
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APPJiNDIX. 
 
 221 
 
 
 
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 coco --j^t-^ 
 
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 es or: 
 
 
222 
 
 APPENDIX. 
 
 < 
 
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APPENDIX. 
 
 223 
 
 SSS8S8S88S 
 
 
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 3 
 
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 88888888 
 
 lOoooooo-T^m 
 
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 CO c<r i> 30 :d'i~^(N 
 
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 55 1- 1- -^ o oo CO t- -^ i~ 
 
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 CO Cq— ■ W 00 :Xi i^ S l- w 
 
 8888888888 
 
 SSOlOOQOiO 
 C0ffiOi0 3SC0 
 
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 c c 
 
 
224 
 
 APPENDIX. 
 
 
 U5 ic M i> :C r- i-C lO CO 
 C-l O lO GO X -jC CI Ci I- 
 
 
 
 SSSS88 
 
 SS 
 
 88 
 
 888888883 
 
 lO ^ M ifD -V CO (N r-« 
 
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 c^ o ^i o so c^ "3 
 
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 cSr^ 
 
 loeo 
 
 -i o c4 30 t"' ^■3 -f - 
 
 3e2 
 
 888888 
 
 oooooo 
 
 OOC0CQ-*O 
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 c<r.-rc<r!r<r(D^'" 
 
 §88888888 
 a8SSS9S8S 
 
 COM 
 OOCO 
 
 OOif?iOOO 
 O O I- .-c -T o 
 
 l~. _ X! — I ■* O 
 
 _ _ WJiOCC TiOJ 
 
 c3_io C2_r~ -r_oo ^^ 
 
 
 
 888888 
 
 COQiOOOO 
 IQO WI-^l-O 
 
 OOOOOOOOQ 
 
 ooooooooo 
 
 8S 
 
 CDQiOlOOO 
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 CO t— 
 
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 « « «i3o o £ a 5= ? « § g5-^ «-S.S «5 o 33^= £ =5i555 « 
 
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APPENDIX. 
 
 225 
 
 888SSS 
 
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 S8S8S8 
 
 SOOQiOO 
 
 gsssss 
 
 ooeooo 
 
 CD O l^ C^l -^ O 
 
 CC — lO^ o^ 
 
 88? 
 
 co-^ii:)c^m r- 
 
 ».— I lOIM to-- 
 
 88 
 
 Tt*<D 
 
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 88 
 
 OO 
 
 CO CD 
 
 1 ri 
 
 
 coco" 
 
 828SSS888 
 
 C0t<]|^CsOt-O — o 
 
 Oir— iCDI--— liDC-lifDro 
 
 —I CO .-( 
 
 
 00000"*00i0 
 
 TIOr-OCDOJOiOCD 
 CO lO O O ii5 ?J ■^'*" 30 
 1/5" cDi-Tgo iTco'cq"'-"*' 
 
 ISS 
 
 lOiOS 
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 3:0 
 
APPENDIX III. 
 
 TABULATED SUMMARIES OF REPORTS MADE BY 
 CERTAIN PUBUC SERVICE CORPORATIONS. 
 
 (TABniiATED BY THE CLERK OF THE COMMISSION.) 
 
 Note — For the purpose of condensation, poi'tions of the tabulated summaries have 
 been omitted in printing this report, but appear in the complete summary on file with 
 the Governor. 
 
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APPENDIX. 
 
 259 
 
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260 
 
 APPENDIX. 
 
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APPENDIX. 
 
 261 
 
 
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262 APPENDIX. 
 
 SUPPLEMENTAL REPORT OF OREGON RAILROAD AND NAVIGATION 
 
 COMPAffY. 
 
 For month ending January 31, 1906. 
 
 Gross Receipts From Operation: For pntire system for above montb— ? 849,970 67 
 
 A. Gross receipts from operation for business originating and termina- 
 
 ting: in Oregon — 
 
 Rail lines 151,fi90 ns 
 
 Water lines 4,615 f» 
 
 B. From business originating and terniinating in Oregon, but passing 
 
 i-n transit tbrough territory witbout Oregon, rail lines only 2,448 90 
 
 la. Computed on basi.o of local charge from pointof originating to 
 point of exit from Oregon, and local charge from point of 
 reentrance to point of termination in Oregon, rail lines 
 
 only 2,913 24 
 
 2a. Same computed on single track mileage basis, that is, credit 
 Oregon with that portion of the charge as the mileage of 
 carriage for single shipment is to the entire mileage of car- 
 riage for that single shipment, rail lines only 2,030 08 
 
 3a. Same computed on basis of receiving the same proportion of 
 the total receints in any .single shipment as the sum of the 
 locals within Oregon is of the sum of the locals for the en- 
 tire route covered 1,666 55- 
 
 C. If route covered outside Oregon is interline, give gross receipts from 
 
 .such business. Ana. — None. 
 
 D. From business originating in Oregon, but terminating outside of 
 
 Oregon and carried entirely on lines either owned or leased, 
 
 under methods set out in B (above) — 
 
 Rail lines Water lines 
 
 Ira $ 35,6.31 08 S .5,193 06 
 
 2a 28,820 28 4,941 03 
 
 3a 2.5,304 09 5,094 48 
 
 E. From business originating in Oregon, but terminating outside of 
 
 Oregon and carried by lines other than those owned or leased — 
 
 Rail lines : 163.119 64- 
 
 Water lines , 3,576 16 
 
 Interline contract apportionment basis of charges for above. Ans. 
 
 Mileage prorate, rate prorate, and arbitrary. 
 Same computed under each of methods set out in B (above) — 
 
 Rail lines Water lines 
 
 la $ 26,845 09 S 1,.592 13 
 
 2a 156,878 91 3,576 Iff 
 
 3a 21,148 84 1,592 13 
 
 F. From business originating outside of Oregon bift terminating in 
 
 Oregon, and carried entirely on lines either owned or leased, 
 
 under methods set out in B (above)— 
 
 Rail lines Water lines 
 
 la S 99,104 85 $ 2,-587 22 
 
 2a 76.719 16 2,332 24 
 
 3a 60,002 97 2,.544 94 
 
 G. For business orginating outside of Oregon, but terminating in 
 
 Oregon, and carried by lines other than those owned or leased — 
 
 Rail lines • 112.8,34 .34 
 
 Water lines 476 77 
 
 Same computed under each of methods set out in B (above) — 
 
 Rail lines Water lines 
 
 la $ .32,94t 78 S 262 88 
 
 2a 105,979 m 476 75 
 
 3a 10,361 47 262 88 
 
 H. From business neither originating nor terminating in Oregon, but 
 passing over lines in transit within State and carried entirely 
 over lines owned, leased, and operated by company. Ans. — None. 
 I. From business neither originating nor terminating in Oregon, but 
 passing over lines in transit within the State and interline with- 
 out the. state — 
 
 Rail lines-^ 121,860 .54 
 
 Water lines ._„ 315 51 
 
 Interline contract apportionment basis of above, same as in E. 
 Same computed under methods set out in B (above) — 
 
 Hail lines Water lines 
 
 la S 185.266 51 8 74 35 
 
 2a 69,687 79 26 07 
 
 3a 64,409 30 45 93 
 
APPENDIX. 263 
 
 In cflse part of the business from which any gross receipts are de- 
 rived is from both company's system outside of Oregon and inter- 
 line business outside the State, compute such proportion under 
 the three methods set out in B, give the gross receipts that result 
 from the computation, and state if such gross receipts are in- 
 cluded in any other sum in this report contained — 
 
 Rail lines Water lines 
 
 la J 1(12,228 40 « 74 35 
 
 2a 53^109 94 26 07 
 
 3a 48,218 95 45 93 
 
 In case part of gross receipts for business within the State is inter- 
 line, give such gross receipts; state if they are included in any 
 other item of this i-eport; give the interline apportionment basis 
 and compute same under three methods set out in B (above)— 
 
 Rail lines Water lines 
 
 la 
 
 2a $ 19,7()2 29 Z 300 16 
 
 3t. 
 
 Branch Lines. 
 
 Apportion business to branch lines, first apportioning all business to system in 
 Oregon under the above, A to I, inclusive, then apportion such as is carried by branch 
 lines in Oregon using company's own method of apportionment, and, if possible, under 
 the three methods set out in B. Branch lines out of the State not to be talien into con- 
 sideration except as they may be the result of agreement in Interline contracts: 
 
 A S 9,773 57 F. la S 100 97 
 
 B None 2a 69 08 
 
 C None 3a 45 51 
 
 D. la 248 77 G. Gross 50146 
 
 •2a 167 68 la 1,033 76 
 
 3a 168 36 2a 364 97 
 
 E. Gross 469 88 3a 693 26 
 
 la 1,088 85 H None 
 
 2a 391 42 I None 
 
 3a 660 35 
 
 Basis, "Actual Mileage" prorate. 
 
264 
 
 APPENDIX. 
 
 
 
 
 
 
 
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 265 
 
 
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266 
 
 APPENDIX. 
 
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 267 
 
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APPENDIX. . 209 ■ 
 
 ROGUE RIVER VALLEY RAILWAY COMPANY. 
 For year 1905. 
 
 S^}^^\y.^ ■^y^t'5™ is in Oregon, hence no separation in summary as to "enti 
 and "in Oregon.") 
 
 Income oe Reveutje Account : Gross receipts from operation _ 
 
 Operating expenses 
 
 re system" 
 
 Net earnings 
 
 Other income 
 
 All income 
 
 Fixed and other charges.. 
 
 Balance __, 
 
 Dividends. g6.40 per share.. 
 
 • S 
 
 5,000 00 
 3,J0O 00 
 
 -S 
 
 1,600 00 
 
 
 1,000 00 
 
 - * 
 
 1,600 00 
 1,600 00 
 
 
 
 1,600 00 
 
 1,000 00 
 
 200 00 
 
 .300 00 
 100 00 
 20 00 
 20 00 
 160 00 
 
 Surplus 
 
 Detailed Statement of Gross Tncoivie: 
 I. Grosa income from operation. 
 
 A. Revenue from passenger transportation ^ '2,:]00 00 
 
 H. Revenue from freight transportation 1,.500 00 
 
 C. Revenue from baggage, storage, mail, stockyards, elevators, etc 520 00 
 
 D. Balance of car mileage 50 00 
 
 Balnnce of switching charges 50 00 
 
 E. Revenue from telegraph companies 
 
 II. Gross income from interest on loans, investments, or rentals. 
 
 Revenue from sources other than interest on loans and bonds held 
 
 as investment, and rentals 380 00 
 
 III. Operating expanses. 
 
 Salaries and wages paid by company, operating department 
 
 Cos.t of siir)plies, operating department 
 
 Damage for injuries and advertising 
 
 Repairs and renewals of bridges, culverts, fences, crossings, signs, 
 
 cattle guards, stations, buildings, telegraph, etc 
 
 To keep repair shops in condition.- 
 
 Law expenses 
 
 Miscellaneous expenses 
 
 Taxes 
 
 FixAXCiAL Statement: 
 
 I. Capital assets Not reported 
 
 II. Current assets . Not reported 
 
 III. Capital liabilities. 
 
 Capital stock S 25,000 00 
 
 Capital stock per naile of road 4,166 07 
 
 IV. Current liabilities . Not reported 
 
 Physical Statistics : 
 
 Miles of track in system and in Oregon, all single track 6 
 
 Miles of siding .50 
 
 Average rise of grades per mile (number not reported) % per cent 
 
 Total length of bridges (feet) 50 
 
 Equipment : 
 
 Locomotives used or fit for use 2 
 
 Cars used by company: 2 coaches, 1 freight, 4 flat cars. 
 
 Volume and Character of Business: 
 
 Passenger tonnage 650 
 
 Freight tonnage 4,000 
 
 Total train mileage 8.6J0 
 
 Freight tons and passengers per train mile — ^^ ton . 
 
 Average train : 1 car, 7 passengers, 2§ tons freight. 
 
270 
 
 APPENDIX. 
 
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278 APPENDIX. 
 
 SUMPTER VALLEY RAILWAY COMPANY. 
 
 For the fiscal year ending December 3], 1905. 
 
 (Entire line is in Oregon.) 
 
 Income or Revenue Account: Gross receipts from operation s 164,879 i'l 
 
 ^ ^^•j,^ Operating expei:ises (includes fixed and other charges) 165,886 ol> 
 
 Deficit S 1,007 14 
 
 Detailed Statement of Gross Income: 
 
 I. Gross income from operation. 
 
 A. From passenger transportation 30,548 96 
 
 B. From freight transportation 112,544 79 
 
 Mail 3,865 27 
 
 Express 4,922 96 
 
 Sundries , y,997 42 
 
 II. Gross income from interest on loans, investments, or rentals. 
 (None reported.) 
 
 III. Operating expenses. 
 
 A. Conducting transportation 43,527 42 
 
 B. Maintenance of way and structure 37,607 00- 
 
 C. Maintenance of equipment 7,081 63 
 
 General expenses 77,7i:0 51 
 
 Fixed charges : 
 
 1. Amount of funded debt 192,000 00- 
 
 (Particulars as to interest, rentals, and taxes, not answered.) 
 
 Financial Statement : 
 I. Capital assets Xo data 
 
 II. Current assets Xo data 
 
 III. Capital liabilities. 
 
 A. Capital stock, common S 320,000 00 
 
 C. Bonds of company, mortgage 192,000- 00 
 
 IV. Current liabilities Not ans'd 
 
 Physical Statistics: 
 
 I. Length and character of road. Single track miles in Oregon 62.2 
 
 (No data as to sidings, curves, grades, or bridges.) 
 
 II, Number avd description of equipment. 
 
 Locomotives used or lit for use 15 
 
 Cars of all kinds, passenger, coal, box, and flat 464 
 
 Modern cars, none. 
 
 Passenger cars (no account of ages) S 
 
 III. Volume and character of business No data 
 
 Contracts: For carrying United States mail. 
 
 "The foregoing report shows the actual condition of the finances and expenditures 
 of the Sumpter Valley Railway Company for the year ending December 31, 1905. 
 
 There has not been, nor is there now, any elaborate or detail system of accounts kept 
 so as to permit the making of an elaborate report such as the Commission seems to re- 
 quire. The stockholders of the company are all personally represented at the annual 
 meetings and an oral report Is made of the doings of the company for the preceding 
 year, which report is accepted, for the reason that the stockholders know personally of 
 the earnings and disbursements as they occur through the year. 
 
 It is absolutely impossible to make a report in detail and iii the manner required by 
 the Commission. Tlie attempt has been made and a failure is the result, caused by a 
 lack of data to compile from." 
 
APPENDIX. 279 
 
 THE WASHINGTON AND COLUMBIA RIVER RAILWAY COMPANY. 
 
 No report made for years 1898-1903, iuolusive. Following is a summary of report 
 madefor year ending June 30, 1904: s j i 
 
 Income or Revenue Account: Entire system. 
 
 Gross receipts from operation ___ ___ s 378 679 64 
 
 Operating expenses 209^168 76 
 
 Net earnings j 160,510 88 
 
 Other income 6^025 51 
 
 All income j 174,6:56 89 
 
 Fixed and other charges 148,106 90 
 
 Balance j 26,429 49 
 
 Dividends. None. 
 
 Surplus — ^ J 26,429 49 
 
 For Oregon : Particulars not answered. Accounts not kept separately for Oregon 
 
 Note —Generally, throughout the repoit, no separate statistics are given for Oregon, 
 except as specilically noted In this summary. 
 
 Detailed Statement of Gross Income: 
 
 I. Gross income from operation, 
 
 A. Revenue from passenger transportation , S 69,431 10 
 
 B. Revenue from freight transportation 281,422 63 
 
 C. Revenue from baggage, storage, mail, stockyards, elevators, etc. 27,763 91 
 
 D. Balance of car mileage. None. 
 
 Switching charges 62 00 
 
 E. Revenue from telegraph companies. None. 
 
 JBxplanation.— Items sfiown in gross. Rebates deducted from gross earnings before 
 latter are reported. Commissions belong to operating e.xpenses. 
 
 II. Gross income from interest on loans, investments or rentals. 
 
 A. Revenue from interest on loans, and bonds held as investment 8 2,547 35 
 
 B. Revenue from rentals received on property leased 78 00 
 
 C. Revenue from other sources 2,617 33 
 
 III. Operating expenses. 
 
 A. Conducting transportation — 
 
 1. Salaries and wages, operating department 52,771 81 
 
 2. Cost of supplies, operating department 28,059 65 
 
 3. Car mileage and switching charges 2,381 95 
 
 4. Damage for injuries, and advertising j 931 34 
 
 5. Outside agencies and commissions 113 10 
 
 Explanation. — Includes all wages and salaries of persons engaged in direct operation 
 
 of road, as distinguished from maintenance. Commissions included here only when 
 paid to persons not employed hy the company. 
 
 B. Maintenance of way and structures — 
 
 1. Repairs to roadway S 38,620 08 
 
 2. Renewals of rails and ties 13,662 24 
 
 3. Repai rs and renewals of bridges, culverts fences, crossings, signs, 
 
 cattle guards, stations, buildings, telegraph, etc 22,789 10 
 
 Explanation.— {2) Value of old rails deducted from new. Construction account not 
 charged with difference in weight of new rails and old taken up. (3) Entire cost of 
 renewal of stone or iron bridges to be charged to operating expense, also cost of improve- 
 ment In culverts, etc., and not to construction account the cost of such improvements 
 in excess of that replaced. 
 
 D. General expenses — 
 
 1. Salaries of general officers and clerks S 13,072 47 
 
 2. Law expenses _ 2 00 
 
 3. Insurance charges 597 87 
 
 4. Miscellaneous expenses 1,516 39 
 
 E. Fixed charges — 
 
 1. Funded debt 4,743,000 00 
 
 2. Taxes paid 20,.50a 00 
 
 Financial Statement: 
 
 I. Capital assets. 
 
 A. Value of property and franchise, equipment or plant and cost of 
 
 road or equipment, and permanent improvements 7,7.i2,9I5 13 
 
 B-C. No expenses in connection with financiering capital Issues, etc. 
 
 No Investments in securities and real estate. No sinking fund. 
 
280 APPENDIX. 
 
 II. Current assets. 
 
 A. Casb on hand or on deposit ■ S 125,972 96 
 
 D. iJLiefrom other companies and individuals 8,332 64 
 
 E. Due from conipany'.s agents and officers 7,325 64 
 
 (_T. Sundry assets, material and supplies 15,631 94 
 
 III. Capital liabilities. 
 
 A. Capital stock (common) 3,000,000 00 
 
 C. Bonds of company 4,743,000 00 
 
 B'lrst mortgage $ 2,498,000 00 
 
 Income 2,245,000 00. 
 
 Capital stock per mile of road owned 18,435 00 
 
 Mortgage debt per mile— ___ 29,146 00 
 
 IV. Current liabilities. 
 
 C. Pay roll and vouchers 23,763 97 
 
 E. Due other companies (traffic balances) 19,468 46 
 
 F. Sundry liabilities 11,717 01 
 
 G. Profit and loss (surplus) 112,722 43 
 
 (Note.— Credit to profit and loss is exclusive of $;300,727.08 unpaid interest on incom.e 
 
 mortgage bonds to June 30, 1904, which appears as a deduction in the accounts for the 
 flscal year ending June 30, 1905.) 
 
 Physical Statistics: 
 
 I. Length and character of road. 
 
 A. Total length in miles, in system 162.73 
 
 In Or-^gou 44.95 
 
 Single track (as above: no double, etc., track). 
 
 Miles of siding owned 20.09 
 
 Percentage of curved lines in system 39.18 
 
 Grades, 62, average rise per mile, 57 feet. 
 Total length of bridges in system 1,365 
 
 II. Number and description of equipment. 
 
 A. Locomotives used or fit K>r use 5 
 
 B. Average age, 16 years. 
 
 C. Cars used by company: Box, stock, flat, refrigerator, gondola. 
 
 (Number not given) . 
 G. Passenger cars .^ 6 
 
 HI. Volume and character of business. 
 
 A. Tons carried 198,139 
 
 Passengers carried 54,383 
 
 B. Traffic density: Freight, per mile of road, tons 55,838 
 
 Tralfic density: Passengers, per mile of road 12,323 
 
 D. Train mileage, entire system, passenger 38,041 
 
 Train mileage, entire system, mixed 61,150 
 
 Train mileage, entire system, freight 40,61S 
 
 F. Freight tons per train mile 89.29 
 
 Passengers per train mile 20 
 
 H. Average loaded freight cars in train 5.38 
 
 Average tonnage per car 16.61 
 
 Average empty freight cars per train 2.61 
 
 Passenger cars in train, average 2.11 
 
 Passengers in each car, average 9.57 
 
APPEKDIX. 281 
 
 Supplemental Repokt of ■Washingt(>>' lIc Columbia River Railway 
 
 Company. 
 
 For viontfi ending January 3J, 1908. 
 
 A.. Gross receipts from operation from business originating and termina- 
 ting in Oregon — 
 Rail lines : 
 
 Freight $ 129 35 
 
 ^. Passenger 12B 95 
 
 $ 256 30 
 
 C. From Interline business outside of Oregon 458 46 
 
 Interline contract apportionment basis of charges for above: 
 Cereals and cereal products, W. & U. R. receives SI per ton. 
 Merchandise, 27 per cent of freight charges. 
 Same, computed on sinerle tracli mileage baslsj 329 08 
 
 D. From business originating in Oregon, but terminating outside of Oregon 
 
 and carried entirely on company's own lines, either owned or 
 
 leased _ 12 75 
 
 Same, computed on single track mileage basis 7 36 
 
 E. From business originating in Oregon, but "terminating outside Oregon 
 
 and carried by lines other than those owned or leased by the com- 
 pany 1,486 93 
 
 Interline contract apportionment basis of charges — 
 Cereals and cereal products, 81 per ton. 
 Roslyn coal, SI. 15 per ton. 
 
 Merchandise to Tacoraa and Seattle, 30 per cent of freight charges. 
 Merchandise to Northern Pacitic eastern terminals, 25 per cent 
 
 of freight charges. 
 Merchandise to other points, prorated on locals. 
 Same, computed on single tracli mileage basis 1,112 41 
 
 F. From business originating outside of Oregon, but termlnatingin Oregon 
 
 and carried entirely on company's own lines, either owned or 
 
 leased 69 7.3 
 
 Same, computed on single track mileage basis 32 43 
 
 G. From business originating outsideof Oregon, but termlnatingin Oregon 
 
 and carried by lines other than those owned or leased by the com- 
 
 pg_,,y_ 1,736 86 
 
 Same, computed on single track mileage basis 922 92 
 
 No distinction made between traffic on main and branch lines. 
 
 Mail earnings 1^^ p 
 
 Express earnings '^ °'' 
 
2S2 
 
 Al'PENDIX. 
 
 ARMOUR CAR LIXES. 
 
 Corporation of Stato of New Jei'soy, incorponitecl March 11, 1901; principal office, 
 .Jersey Cily, N.J. General olllccs, .lersey City, N. .1., and Cliicago, 111. Busine.ss, oper- 
 ating ventilator, refi'igerator and other specially construcled cars. 
 
 Officers, ]90--1903: J. Ogden Armour, President; Charles W Conns, Secretary and 
 Treasurer; Geo. B. Riibbius, General Manager. liiOJ: Geo. B. Robbins, President; 
 Charles VV. Conus, Secretary and Treasurer; 1''. W. Ellis, General Manager. Chief agent 
 in Oregon, S. A. Hering, Agent, Portland, Ore. 
 
 Fur years ciuling Jane SO - 
 
 Q. Total number of cars and rolling stock run over or 
 opei'ated on any line or lines of railroad within 
 Oregon each day during the entire year. Ans, — 
 The company has no books papers, records, or 
 o'her sources of information from which it can 
 give the information sought in this inquiry, as 
 the company has nonieaus of knowing the num- 
 ber of cars operating daily upon the several lines 
 of railway in a given jui'isdiction, from which it 
 can tell from time to time what such number of 
 cars are or may be. * * The company's records 
 or books or other papers are not so kept as to en- 
 able the company or any officer or agent thereof 
 to approximate an ans%ver to this inquiry. 
 
 Q. Description of all cars owned by company 
 
 Ans. From Nos. SlOO-13599, Inclusive, A. R. L. relriger- 
 ator cars, in service— 
 
 From Nos. 1500-1999, inclusive, A. & C. box cars, in 
 service '. 
 
 From Nos. 11000-22499, inclusive, F. G. E. fruit cars, 
 in service 
 
 From Nos. 20000-21099, inclusive, K. C. F. E. fruit 
 cars, in service 
 
 From Nos. 2500-4199, inclusive, K. C. D. B. L. refrig- 
 erator cars, in service 
 
 Other cars, stock, oil, frnit, and beer 
 
 Car Mileage: 
 
 Railroads partly or wholly within Oregon, Ans, — 
 Kate per mile, 3^ to ^ cents, when any mileage 
 was paid. 
 
 Paid by A. & C. R 
 
 C. & E 
 
 Northern Pacific 
 
 O. R. & N. Co 
 
 Southern Pacific Co. 
 
 In Oregon only : 
 
 Totals $108,221 78 
 
 I'MU. 
 
 Note 1 
 
 $ 380 14 
 
 70 
 
 22,067 76 
 
 4,S70 46 
 
 81,402 72 
 
 Note 2 
 
 8 342 96 i 
 1 42 
 23,828 79 
 5,557 21 , 
 101,S42 2« 
 
 4,935 
 
 24& 
 
 5,340 
 
 527 
 
 112 
 1,150 
 
 5 476 9a 
 
 3 54 
 
 21,-542 OS 
 
 4,724 S3 
 
 ia3,971 84 
 
 A. & C. R.- 
 
 C. & E 
 
 Northern Pacific, estimated- 
 
 O. R. & N., estimated 
 
 Southern Pacific, estimated. 
 
 Total (in Oregon only) 
 
 OFFiciAii AND Financial: 
 Company not formed solely for purpose of owning 
 and operating cars. Capital stock, number of 
 shares, 1.000 ; par value each, $100. 
 Market value of each share. None. 
 Actual value of each share. Not answered. 
 Bonds. None authorized or issued. 
 Total car mileage; 
 
 In Oregon approximately 
 
 Outside of Oregon, including foreign countries 
 
 Average I'ate per mile paid by railways for use of 
 cars : % of 1 cent when mileage at all is paid. 
 
 380 14 
 70 
 
 147 85 
 2,223 69 
 2,500 00 
 
 $131,-574 64 
 
 342 96 
 
 1 42 
 
 159 65 
 
 2,827 51 
 
 3,000 00 
 
 S 5,262 38 
 
 • 1,000,000 
 240,000,000 
 
 ; 130,719 22 
 
 476 93 
 
 3 54 
 
 144 :S3 
 
 2,404 OO 
 
 3,000 00 
 
 S 6,331 54 
 
 6,028 80 
 
 1,300,000 
 6265,000,000 
 
 1.300,000 
 307,000,000 
 
 (Questions asked hut not answered : 
 
 11. Entire gross receipts relating to ownership and operation of all cars for the rear, 
 a. From car mileage : In Oregon ; outside Ore. on, including foreign countries. 
 6. Prom all other sources: InOregon; outside Oregon, including foreign countries. 
 {KrpUtnaiion. — Answers to above intended to be specific statements of car mileage 
 rate and gross receipts for the year.) 
 
APPENDIX. 283 
 
 12. Entire expenses relating to ownership and operation of all oars for year — 
 
 a. Salaries and wages to officers and employees : In Oregon : outside of Oregon^ 
 including foreign countries. 
 
 6. Repairs to oars and equipment: In Oregon ; outside of Oregon, including for- 
 eign countries. 
 
 c. Taxes paid : In Oregon ; outside of Oregon, including foreign countries. 
 
 d. Rentalsof cars operated, butnotowned: In Oregon; outside of Oregon, includ- 
 ing foreign countries. 
 
 e. All other expenses not above mentioned: In Oregon ; outsideofOreRon, includ- 
 ing foreign countries. 
 
 18. Total value of all personal property belonging to company used in operation of 
 car system, exclusive of cars: In Oregon ; outsideof Oregon, including foreign countries. 
 
 14. Total value of all real estate owned by the company used in operation of car sys- 
 tem : In Oregon ; outside of Oregon, including foreign countries. 
 
 15. Give concise statement of all existing contracts, agreements, arrangements, etc., 
 with other companies or persons concerning the transportation of freight or passengers. 
 Give statement in the following order, viz.: (1) Express companies ; (i) mails ; (3) sleep- 
 ing, parlor, or dining car companies ; (4) freight or transportation companies, or lines ; 
 (5) other car companies; (0) railroad companies; (7) steamboat or steamship companies ; 
 (8) telegraph companies ; (9) telephone companies ; (lOj other companies. 
 
 {Explanation and iTistructions.— It is the purpose of the questions hereaslced to obtain 
 a concise statement of all existing "Contracts, agreements, arrangements," etc. The 
 point of special importance is, that the basis for computing either receipts or payments 
 should be given in the case of every contract involving a receipt or a payment.) 
 
 Note 1.— About 10,000 cars of different classes and description, of substantially the- 
 same value as given in answer to the same inquiry for the year ending J une 30, 1903 and 
 1904. 
 
 Note2.— About 11,000 cars of different classes and descriptions, of a fair cash value- 
 of 8450 each. 
 
.2S4 APPENDIX. 
 
 THE PULLMAN COMPANY. 
 
 ■Organization and Officeks : 
 
 1. Corporate name of company. The Pullman Company. 
 
 2 a. Nature of business af company : 
 
 The business of the company is the manufacture of railway cars of all kinds for the 
 market and upon orders therefor (none of which is done in the State of Oregon, and is 
 not in any way connected with its business in the State of Oregon), and furnishing cars 
 to railroad companies and furnishing to railroad passengers in such cars special accom- 
 modations therein of a character not ordinarily to be found in the other cars of such 
 railroad companies, berths, and bedding thereof for sleeping purposes being the prin- 
 cipal item of sucii special accommodations (which is all the business done by the com- 
 pany in the State of Oregon). 
 
 The company is engaged in the sleeping car business upon many lines of railroad in 
 the United States and other countries, some of which lines of railroad run into the State 
 of Oregon. Neither the sleeping car business of the company upon any of said lines 
 which entpr Oi'egon nor any of Its cars or property used thereon has any physical con- 
 nection or organic relation whatever to its business, property, or cars elsewhere, nor has 
 it business, property or cars elsewhere than on said lines which enter Oregon any 
 organic unity with or dependence upon its business, cars or property upon said lines 
 which enter Oregon, and this company respectfully asks that its answer to the ques- 
 tions in this report may be confined to said lines which enter Oregon, and the answers 
 herein, so far as they relate to the details of the sleeping car business, are as to such 
 lines only. 
 
 h. Under the laws of what state or country organized: 
 
 State of Illinois. Organized under special charter granted Pullman's Palace Car 
 Company by the legislature, approved February 22, 1867. Charter has not been amended, 
 "but under authority granted therein the capital stock has been increased from time to 
 time, and under the provisions of the general law of the State of Illinois, the name has 
 been changed to "The Pullman Company." 
 
 e. Location of principal office : Chicago, Illinois. 
 
 4. Location of principal office in Oregon : Portland. 
 
 Chief officer or managing agent of company in Oregon: 1901, "W. H. Boot ; 1902-1904, 
 F. D. Chamberlain ; title, District Superintendent; address, Portland, Oregon. 
 
 o. Total number of cars and rolling stock run over or operated on any line of rail- 
 road within Oregon, each day during the entire year (fiscal year). 
 
 Do not understand this is intended to apply to sleeping cars ; accounts are not kefjt 
 to show this information, but information corresponding as nearly as possible with this 
 is given in special table (below). 
 
 6, Description of all cars owned by company. (Description, railroad initials, or 
 ■other designating marks, kind of car, original cost per car, year built, year rebuilt, 
 present cash value.) 
 
 Do not understand that this question is intended to apply to sleeping cars in the 
 form stated, but information as nearly corresponding to this as is practicable to furnish 
 is shown on the special sheet inserted (see table below), which is the account as it ap- 
 pears as of March 1 (of years therein stated). There is no account for the year, and 
 this is given as an approximate average. The standard cars referred to are standard 
 Pullman cars with sleeping car accommodations ; the tourist cars referred to are Pullman 
 tourist cars with sleeping car accommodations, excepting those running between St. Paul 
 and Portland, which are owned by the Northern Pacific Railway Company, the busi- 
 ness of which is conducted as shown in this report under "contracts." 
 
 It is not claimed that the cars shown are all the cars which ran into Oregon during 
 the year. Occasionally, but not frequently, extra or special cars are used, but no ac- 
 count of the special service is kept in any "line" accounts. Such service is shown only 
 in the account "Special Service," and much labor would be involved in separating the 
 items applicable to Oregon. The amount of earnings for such special service on these 
 lines for Oregon would be a trifling amount only. 
 
 The value of these cars is entirely a matter of estimate, and company can not state 
 what their real value is. On the books of the company the standard cars were carried, 
 at the close of the fiscal year ending July 31, as an asset, at an average value of — 
 
 Stan dard. Tourist. 
 
 1901 » 12,485 16 $ 5,766 03 
 
 1902 13,120 17 6,075 15 
 
 1903 13,440 01 6,995 55 
 
 190-l-_ 14,022 99 7,915 67 
 
 f Annexed is statement showing the numbers and termini of all lines running into 
 or through the State of Oregon, the number of cars required to fill such lines, and the 
 State's milpage proportion thereof for the years ending March 1, 1901, 1902, and 1903, and 
 June 30, 190-1.) 
 
APPENDIX. 
 
 2S& 
 
 standard — 
 
 Total length of lines 
 
 1901. 
 
 19K. 
 
 1903. 
 
 190i. 
 
 11,243 
 1,934.5 
 54 
 11.899 
 
 17,948.3 
 3,202 
 60 
 13.538 
 
 11,045.1 
 1,895.3 
 52 
 11.952 
 
 10,820 4 
 2,842.7 
 51 
 11.03 
 
 11,494.7 
 2,183.5 
 55 
 13.169 
 
 18,687.4 
 8,482 
 54 
 12.378 
 
 22,410.4 
 2,378.9_ 
 
 Mileage In Oregon 
 
 Total oars _._ 
 
 Mileage proportion of Oregon 
 Tourist cars — 
 
 Totallength of lines 
 
 IS, 94.5. 
 
 20,212.1 
 8,510.7 
 52.21 
 11.S22 
 
 Mileage ill Oregon 
 
 Total cars ,.. 
 
 Mileage proportion of Oregon 
 
 Official and Financiai.. 
 
 1. Additional information. 
 
 i Was the company formed solely for the purpose of owning and operating cars? 
 
 iniscompany does not operate any cars. The carrying on of sleeping car business 
 was not the sole purpose of the organization of theconipanv. The company is empow- 
 ered under its charter to manufacture, t-onstruct, and purchase railway cars wllh all 
 convenient appendages and supplies for persons traveling therein, and to sell or use or 
 permit the same to be used in such manner and upun such terms as the company mar 
 think fit and proper. i- j j 
 
 3. Number of shares of capital stock. 740,000. 
 
 4. Par value of each share. $100.00. 
 
 5. Market value of each share : . 
 
 0. Actual value of each share, If no market value. 
 
 The stock of this company has not been generallv dealt in for many year's. While it 
 is on the market and there are occasional but not frequent sales, at which the price is 
 quoted, the sales are so infrequent and so small in volume as to form no basis for either 
 the actual value or real market value of the shares of stock as a whole. The company 
 has no account of the sales or quotations of stock for the years covered hy the report. 
 The company has what it understands to have been the quotations covering sales made 
 during the period of six months ending June 30 (of years below) the average of which 
 was: 
 
 1901 S 204,616 
 
 1902 220,970 
 
 1903 229,570 
 
 1904 ._ 212,226 
 
 7. Bonds : None. 
 
 8. Total car mileage of all cars running on lines which enter Oregon for years end- 
 ing June 30 : 
 
 1901, approximately, miles 
 
 1902, approximately, miles 
 
 1903, approximately, miles 
 
 1904, approximately, miles 
 
 In Oregon. 
 
 3,727,881 
 3,563.,399 
 3,6S7,.58o 
 3,686,464 
 
 Out side 
 Oregon. 
 
 10,638,.534 
 lOi.445,.553 
 
 S,877,.502 
 8,208,578 
 
 9. Total car mileage of all cars operated, but not owned, for the years ending .luneSO'. 
 
 Company operates no cars. It does a sleeping car business, however, under contract 
 in certain standard cars owned Jointly by this company and Northern Pacltle Railway 
 Company and in certain tourist cars owned bv Northern Pacific Railway Company, as 
 shown below under "Contracts," both classes of cars being run under the association 
 plan, shown under "Contracts," and the mileage thereof was — 
 
 1901 
 1902 
 1903 
 1904 
 
 In Oregon. 
 
 179,026 
 197,412 
 200,81 1 
 204,271 
 
 Outside 
 Oregon 
 
 5,880,7S7 
 7,031,683- 
 6,804,471 
 7,795,152 
 
 10. Average rate per mile paid by railway companies to this company for use of car 
 for period of one year, ending as in caption of report. No cars used under such terms. 
 
 11. Entire gross receipts relating to ownership and operation of all cars for theyear 
 ending June 30, years covered by report. 
 
•2SG 
 
 APPENDIX. 
 
 a. No separate account of receipts from mileage kept for Oregon or for any other 
 State. Total amount received for mileage on lines which enter Oregon was: 
 
 Total on lines entering Oregon 
 
 Of which Oregon's share was, appro .\- 
 imately 
 
 IBOl. 
 
 53,608 .54 
 13,478 00 
 
 190S. 
 
 190/,. 
 
 S 49,171 W I $ 40,976 l.i 1 34,875 60 
 12,.5O0 00 I 12,1.50 00 ; 9,860 00 
 
 6. Gross earnings account is kept by "lines": gross earnings from sleeping car busi- 
 ness done on lines which enter Oregon, were as stated below; no separate account of 
 earnings kept lor Oregon or auy other State. Approximate estimate given below. 
 
 1901. 
 
 190S. 
 
 190S. 
 
 190i. 
 
 Total on lines entering Oregon — ? 658,0.37 2.5 
 
 Of which Oregon's share was, approx- 
 imately- - - — 125,862 47 
 
 8 823,072 00 
 145,749 07 
 
 $ 930,.324 00 S 1,007,869 00 
 183,013 81 197,107 65 
 
 12. Entire expenses relating to ownership and operation of all cars for year ending 
 June oO, years covered by report. 
 
 a. Salaries and wages to officers and employees. Accounts of salaries and wages of 
 general officers and employees not kept to show the portion thereof applicable to the 
 conduct of the sleeping car business separately from the general business of the coni- 
 l^any, which includes the raauufacturiug business. 
 
 b. Repairs to cars and equipment. Being done partly by company, partly by rail- 
 way companies, partly by a sleeping car association and partly covered by mileage paid 
 by railway companies in lieu of making certain repairs, accounts do not show informa- 
 tion asked for and it would be very diflicult to compile it accurately. Under these con- 
 ditions, an approximate estimate of the amount of items "a" and "6" applicable to the 
 lines whicb enter Oregon and of the amount thereof which is applicable to the State of 
 Oregon, has been made up and is shown below. 
 
 c. Taxes paid: It is practically impossible for company to give statement of amount 
 of taxes paid outside Oregon on lines which run into Oregon, because in a given taxing 
 district it is impossible to separate the taxes paid on cars on above lines and cars on 
 other lines which do not enter Oregon. Accounts are not kept to show the information 
 as called for, but an account of the taxes paid in Oregon has been made up and is shown 
 below. 
 
 d. Rentals of cars operated, but not owned : Company does not pay rental on any 
 cars in use In its sleeping car business. 
 
 All other expenses not above mentioned : Accounts not kept to show these items as 
 asked for in the report, but amounts stated below under "e" are an approximate esii- 
 raate thereof for lines which enter Oregon and for Oregon (including administrative, 
 division, district expenses, cosfbf washing linen for cars, supplies to cars, proportion of 
 depreciation, taxes, etc.)— 
 
 
 2091. 
 
 190g. 
 
 190S. 
 
 190i. 
 
 In Oregon — 
 
 a. Salaries and wages to officers 
 
 and employees (approximate) 
 
 b. Repairs to cars and equipment, 
 
 (approximate) 
 
 $ 37,071 13 
 
 56,876 85 
 
 428 27 
 
 30,032 20 
 
 S 36,253 02 
 
 54,498 14 
 
 444 '2S 
 
 33,843 21 
 
 S 88,916 20 
 
 75,533 24 
 
 1,329 29 
 
 S 41,280 89 
 
 75,185 29 
 
 1 7m ai 
 
 V. Taxes paid (included in other 
 
 d. Rentals of cars operated, but 
 
 not owned : None: 
 
 e. All other expenses, not above 
 
 mentioned (includes c)~ 
 
 1 
 53,290 82 48,726 86 
 
 Approximate total in Oregon- 
 
 Outside of Oregon — 
 
 a. Salaries and wages. 
 
 6. Repairs to carsand equipment. 
 
 c. Taxes paid (included in e). 
 
 d. Rentals of cars: None. 
 
 $ 123,979 18 
 
 156,740 n 
 210,487 96 
 
 126,982 84 
 
 S 124,594 37 
 
 l(i,S,474 52 
 253,262 94 
 
 157,275 65 
 
 S 167,740 26 
 
 159,014 96 
 308,635 33 
 
 217,750 87 
 
 8 165,193 04 
 
 169,800 35 
 309,259 07 
 
 200,427 80 
 
 
 Totals.. 
 
 * 524,211 53 
 
 $ 579,013 11 
 
 8 685,410 16 
 
 S 679,487 22 
 
 
APPENDIX. 287 
 
 13. Total value of all personal property belonging to company nsed In operation of 
 ■ear system, exclusive of cars. 
 
 Company is unable to furnish the information called for becau.se the personal 
 property consisted in part ofofHce and repair i-hop furniture, flxtures, and tools, and in 
 part of materials for repairs and supplies for cars which were constantly changing in 
 quantity and value as used, and replaced. The value of personal property in Oregon 
 tor years lUOl, 1902, and 1903 can not be stated, as the company has no account thereof. 
 The approximate value of company's permanent personal property in Oregon for year 
 1904, exclu'ilve of ears, was $lM,.'iOO, and was probably not substantially different in any 
 of the years covered by rejiort. 
 
 14. Total value of all real estate owned by company used in operation of car system. 
 Company owns no leal estate u.sed in oonueclion with its sleeping car business done 
 
 In Oregon, and owns no real estate In Greg )n. 
 
 15. Contracts, as to lines of railroad which enter Oregon. 
 
 Oregon Railroad <t Navigation Company. Pullman Company furnishes sleeping cars 
 and maintains and keeps such cars in ordei' In certain pariiculars and the railroad com- 
 pany maintains and Iteeps them in order in certain other particalars; Pullman Com- 
 pany receives the charges for sleeping car accommodations only. Contract dated Mwrch 
 16, 1897, for 15 years, but may be sooner terminated bv eittier company for certain agreed 
 reasons. 
 
 16. Southern Pacific Company. Dated February 19, 1900, provided Pullman Com- 
 pany shall furnish sleeping cars, each company to do certain repairs and furnish certain 
 supplies, Pullman Company to receive charges for sleeping car accommodations only. 
 Contract etiective April 1, 1900, for lo years, unless sooner terminated in accordance with 
 its terms. 
 
 Northern Pacific Railway Company. Standard car contract dated January 1, 1897, 
 for ten years, trnless sooner terminated under terms thereof. Relates to 50 sleeping cars 
 named therein owned jointly by parties (and to such other cars as should be substituted 
 therefor) known as association cars. Certain repairs, maintenance, and care of the cars 
 to be done, and certain furnishings and supplies to be furnished by each. Earnings for 
 sleeping car accommodations only are to be divided between the railway company and 
 Pullman Company, in proportion of their respective interests. 
 
 Tourist car contract dated and effective January 1, 1897,10 years, unless sooner ter- 
 minated under its terms ; relates to :S0 tourist cars owned by railroad company and lo 
 sleeping car equipment therein owned by Pullman Company. Pullman Company re- 
 quired to pay railway company interest on one half valuation of cars; railway company 
 required to pay Pullman Company interest on one half valuation of sleeping car equip- 
 ment therein ; certain repairs, maintenance, and care of cars to be done and supplies 
 to be furnished by each of the parties. Earnings are divided between companies. 
 
 SUPPLEMEISTAI. REPORT OF THE Pni.LMAN COMPANY. 
 
 For the Dwnth ending December 31, 1905. 
 
 Gross Receipts from Operation: 
 
 A. From business originating ana terminating in Oregon, sleeping car__ $ 3,790 69 
 
 B. From business originatim; and terminating in Oregon, but passing 
 
 in transit through territory without Oregon 26 75 
 
 D. From business originating In Oregon but terminating outside of 
 
 Oregon, computed on single track mileage basis 7,554 65 
 
 F. From business originating outside of Oregon, but terminating in 
 
 Oregon, single track mileage basis 6,284 83 
 
 As to the proportion of earnings stated under D and F, it is not claimed that the 
 amount slated is the exact sum of such receipts earned in Oregon. This company 
 claims that an apportionment of earnings upon mileage basis is necessarily an approxi- 
 mation. , , , , ,. .^ * 
 
 Sleeping car earnings are not apportioned between main and branch lines. Infor- 
 mation is furnished so far as the form is or can be consislenlly applied lo the sleeping 
 car business of The Pullman Company conducted either wholly or partly in Oregon. 
 The amounts stated contain certain approximate sums estimated to be Oregon's propor- 
 tion of such of the interstate earnings as were partly earned in Oregon and same are 
 estimated on mileage basis. 
 
288 
 
 APPENDIX. 
 
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 289 
 
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290 APPENDIX. 
 
 Contracts. 
 
 Mail lines: 1900-1905. Northern Pacific Railway Co., date July 1, 1897, for 20 years, 50^ 
 of gross earnings; Washington & Columbia River Ry., date June 1, 1900, term indefinite, 
 50 ^r of gross earnings ; Columbia & Puget .Sound Ry., date December 20, 1898, term indefi- 
 nite, 40 5i of gross earnings; Butte, Anaconda & Pacific Ry., date May 18, 1898, 20 cents 
 per 100 lbs. and local; Montana Railroad, date October, 1898, term indefinite; 1900 only, 
 Ht. Paul & Duluth R. R., date June 1, 1900, term indefinite, 50;^ of gross earnings; .Seattle 
 & Northern Ry., date January I, 1898, term indefinile, 40^i of gross earnings; Ilwaco 
 Ry. & Navigation Co., date January 1, 1894, term Indefinite, 40;;^ of gross earnings; 
 1900-1903, Everett & Monte Christo Ry., date May 8, 1896, term indefinite^ 40^ of gross 
 earnings; 1901, Canadian Northern Railway, date June 1, 1901, term Indefinite, 50 cents 
 cents per 100 lbs. freight, 25 cents per i$l,000 money ; 1902-1903, Bellingham Bay & Eastern 
 Ry., date June, 1902, terra indefinite, 50^ of gross earnings ; 1902-1904, Minnesota & Inter- 
 national Ry,, date July, J901, term indefinite, oOjS of gro^^s earnings. 
 
 Wale?' lines : 1900-1901. Pacific Navigation Co. (Seattle-New Whatcom route), date 
 Dfcemberl, 1899, SH5 per month; 1900, Dodwell & Co., date May, 1899, 81U0 per month; 
 1901, same, date January 1, 1901, SoO per month (Tacoma-Victoria route); 1900-1901, 
 steamer City of Shelton (Olynapiu-Shelton route) dale July 1, 1896, $10 and 815 per month ; 
 1902-1904 Shelton Transportation Co. (Olympia-shelton route), 815 per month; 1900, 
 Seattle & Neah Bay Transportation Co. (Seattle-Port Angeles route), date August, 1898, 
 §10 per month; 1900, Thompson Steamboat Co., date April, 1900 (Seattle-Port Angeles 
 route), S20 per month, 1901-1902, ^iO per mouth ; 191)2, same (Seattle-Victoria route), dat« 
 May, 1902, SoO per month ; 190'i, same (Seattle-Po'-t Angeles and Seattle- Victoria routes), 
 S125 per month ; 1900-1903, Columbia River & Puget Sound Nav. Co., date January 1, 1895. 
 40^ of gross earnings; 1902, steamer Lady of the Lake (Seattle-Bremerton route), date 
 October, 1901, SIO per month; 1908-1901, Port Orchard route (Seattle-Bremerton route), 
 date December, 1902, Si5 per month; 1904, La Conner Trading & Transportation Cij. 
 (Seattle-La Conner route), date February, 1904, $15 per month; Alaska Siearaship Co. 
 (Seattle- Victoria route), date January, 1904, ^75 per month ; Puget Sound Navigation Co. 
 (Seattle & Port Angeles route),Sl0 per month ; f Seattle-Port Gamble route) §10 per month, 
 date July 1, 1903. JV"oi!e. —Terms of water line contracts all indefinite. 
 
 Express lines: National Express, date February 17, 1894, 10 years (between Chicago 
 and St. Paul and Ashland), §1.25 per 100 lbs. freight, 50 cents per 91,000 money; American 
 Express, date June 1, 1902, term indefinite, same terms as National ; Canadian Northern 
 Express, date June 1, 1902, term indefinite, 50 cents per 100 lbs. freight, 25 cents per Sl,000 
 money. 
 
 Note 1.— Report schedules sundry personal property of value stated, embracing 
 horses, wagons, trucks, scales, furniture. 
 
 PACIFIC EXPRESS COMPANY. 
 
 Report covers only year ending June 30, 1904. Aflfidavit of J. W. Rogers, Superin- 
 tendent, filed with the report, makes it appear that the office of superiutendent of the 
 Rocky Mountain division, at Salt Lake City, Utah, was on February 11, 1903, totally 
 destroyed by fire, and all records of the division, including records of business and 
 expenses not on record elsewhere and never duplicated, were then destroyed. 
 
 1. Name of company : Pacific Express Company. 
 
 2. Nature of company : express business. Corporation of State of Nebraska. 
 
 3. Principal office: St. Louis, Missouri. 
 
 5. Chief officer or managing agent in Oregon : John E. Burch, Portland, Oregon. 
 
 6. Number of shares of capital stock, both authorized and issued, 60,000. 
 
 7. Par value of shares of stock June 30, 1901, fflOO; market value, none ; actual value, 
 estimated, S^^O per share. Bonded indebtedness June 30, 1904, none. 
 
 8. Real estate in Oregon : Lot 14 ; east 10 feet of lots 15 and 16; and east J^ of lots 17 
 and 18, block 19, King's Second Additio^a to Portlaud. Income, §540 per year ; estimated 
 value, $11,850. 
 
 9. Income from real estate outside Oregon, §1,434 ; value, 5307,568.91. 
 
 10. Personal property within Oregon: 
 
 Office furniture '. S 09 75 
 
 Safes 1,144 00 
 
 Horses and wagons 250 00 
 
 Tx'ucks 1 380 00 
 
 United States bonds 50,00*' 00 
 
 Miscellaneous m. 1 1,307 29 
 
 Total $ 53,151 04 
 
 11. Cash value of personal property outsidy of Oregon : 
 
 Chattels _ § 852,62:^ 90 
 
 Stock in other corporations or companies 20,000 00 
 
 Bonds, mortgages, notes, accounts, and other evidences of credit- 8^2,(i93 22 
 
 Moneys on baud and on deposit 313,181 15 
 
 Total § 1,598,498 33 
 
APPENDIX. 
 
 291 
 
 12. Lines and mileage of Company at end of year : 
 
 Names of linen. 
 
 Rail. 
 
 Water. 
 
 In 
 Oregon. 
 
 Oregon Railroad i& Navigation Company. . ._ 
 
 1,102 
 l,2a5 
 
 191 
 
 647 
 
 
 14 
 
 Tiie Dalles, Portland, and Astoria Navigation Co. 
 
 101) 
 
 lOB 
 
 
 
 
 Total 
 
 2,377 
 
 297 
 
 707 
 
 
 
 13. Agencies or places of business of the company, 2,302 ; in Oregon, 35. 
 
 Company does business on no oceanic or other routes outside ot the United States 
 and Canada. 
 
 Railroad lines of company in United States 20,491 
 
 Inland water lines within United States 705 
 
 Railroad lines in Dominion of Canada 2,56 
 
 Railroad lines of company in Oregon -546 
 
 Inland water lines in Oregon 221 
 
 Gross receipts for year derived in Dominion of Canada 3 _ H97 52 
 
 Gross receipts for year, in United States 6,053,615 51 
 
 Gross earnings for year, in Oregon 157,470 69 
 
 (Last item includes both earnings on domestic interstate business ; also earnings on 
 business originating outside of Oregon, destined to points outside of Oregon, passing 
 Immediately through the State. Out of these earnings are to be paid 50 per cent for 
 transportation, salaries and other operating expenses, such as stable, rent, loss and 
 damage, beside a proportionate part of expenses of general and divisional offices. Com- 
 liany's accounts not kept in a manner to enable it to answer questions not answered, 
 e.g., entire gross leceipts for year in Oregon.) 
 
 Gross receipts from all sources for year ? 6,054,513 03 
 
 Total operating expenses other than direct transportation charges 2,290,089 99 
 
 Total payments to transportation companies for year 2,759,339 28 
 
 Total payment to transportation companies in Oregon : „ , ,. 
 
 Railroads 7'nql M 
 
 Water lines , „,^'2?? 2- 
 
 Total payments for salaries and wages to officers and employees __ l,W2.,nJi lo 
 
 Total payments for salaries and wages to olHcers and employees, in Oregon. 48,(68 41 
 
 Taxes paid for year 1903, within Oregon 28,(83 33 
 
 Taxes paid for year 1903, in Oregon . % i 
 
 Company's accounts not kept in shape to permit questions to be answered as to total 
 tons of freight carried one mile earning revenue, in United States, Canada, and Oregon, 
 rail and water lines; and average payment to transportation companies, ton per mile. 
 
 Capital Stock : „„ ^^ 
 
 Shares authorized im m 
 
 Par value per share— - — d nnn nm m 
 
 Total par value authorized and issued ""SSS m 
 
 Dividends declared in year — ^- oiu,uw uu 
 
 Capital stock paid for by contracts with railroads, good will of express companies 
 already established, and for personal property. 
 
 Stockl'and bond^owned : Louisiana Purchase Bxpositiou Co $ 20,000 00 
 
 United States 3s -/— "j;-; 716 s^s 57 
 
 Notes, accounts, and evidences of credit (io,»o3 oi 
 
 *^°^WUh^rail and water lines scheduled above, company pays, some on percentage basis 
 from 40 per cent upwards ; others guaranteed amounts on tonnage contracts and also 
 for special services ; with others on tonnage or pro rata charges. 
 
 Taxes : . „ « 684 Oi 
 
 Entire tax paid by company in Oregon « "»* "* 
 
 Tax valuation of property in Oregon — ^ ^^ ^ 
 
 Real property- VgOO 00 
 
 Personal property ' 
 
 License fees paid in Oregon — .„- „- 
 
 To State of Oregon — ""_'_'"_ loo 00 
 
 To Treas°ure?SteSf6ro7egon,'Fe'fOT kVeTing bo^^ deposit 62 50 
 
 In response to request for explanation of method followed in arriving at the earn- 
 ings of !hrcorSpan|Tthe State'^of Oregon as given for the year ending June 30, 1904, 
 ($157 470 69) the company submitted the following statement : 
 
 We had in performing our work in the distribution of Earnings Department, ar- 
 rived It the gross earnings of the railroads operated entirely or in part in the State of 
 Oregon in accordance with the contracts with these roads. The extract from the con- 
 
292 
 
 APPENDIX. 
 
 tract with the O. R. & N. Co., which ia attached to these papers, would seem to make it 
 plain to any one how we arrive at the gross earnings of that road, which is somewhat 
 different from the plan followed in the caye of other roads, In that the former receives an 
 arbitrary proportion based on terrilory. The general contracts provide thattheearn- 
 ings on sliipments originating and terminating upon a line shall be considered as local 
 to that line, and on interline shipments such a proportion t<j the entire charge on a. 
 shipment as the local rate on that line bears to the sum of the local rates of all the lines- 
 over which the shipment passes; and in followini; out this plan we arrived at the gross 
 earnings on the lines having a haul within the State of Oregon, as follows : 
 
 Zitie. 
 
 Orost 
 earninga. 
 
 Milenge of 
 line. 
 
 PereeyUageof\ Mileage pro- 
 mileage In p(H-tioa earn- 
 Oregon, ings inOregon, 
 
 0. R. <& N. Co 
 
 $ 30:),8.S0 S.S 
 
 256,370 40 
 
 1,062 7:H 
 
 1,123 05 
 
 192 77 
 
 1,080.5 
 
 1.256 
 Entirely 
 Entirely 
 Entirely 
 
 .mi 
 
 .011 
 
 S 152,272 07 
 
 Oregon Short Liine 
 
 2,820 07 
 
 Dallas, Portland & Astoria 
 
 Columbia River & Vancouver- 
 Union Street & Suburban _ 
 
 in Oregfon. 
 in Oregon, 
 in Oregon. 
 
 1,062 73 
 
 1,123 OS. 
 
 192 77 
 
 Total 
 
 ? 1.57,470 69 
 
 
 
 
 
 In the above statement it will be seen that we considered that such a proportion of 
 the gross earnings on a line, accrued in the State of Oregon as its mileage in that State 
 bears to the total mileage of the line, and we credit Oregon with the entire earnings of 
 those lines which are located entirely within the State. That is the manner in which 
 we arrived at the earnings in Oregon as reported. The niethod was the only practicable 
 method of arriving at the figures on past business, as the record made in this office in 
 oar division of Earnings Department at the time we computed the earnings of the 
 different roads, does not permit of our taking the figures at a later time and subdivid- 
 ing them into earnings by States. We figure the earnings from the original way-- 
 bills after they have been checked against the reports of agents accompanying them to 
 this office, and instead of spreading out on sheets each individual way-bill, we group 
 them bv assorting into railroads and then by transfer points and gettine together all the 
 way-bills passing over the same roads and between points having the same rates and 
 from these rates we arrive at percentages which we apply to the sum of many way-bills 
 and then post the proportions accruing to the various roads as they are figured from, 
 these way-bills. After all of the way-bills have been handled in this way and the grand 
 total is arrived at and Ihe proof is applied by balancing this total againstthe total of the 
 agents' statements in which these way-bills have been reported, the way-bills are passed 
 to the Way-bill Department and distributed for checking against other reports made by 
 agents, and the arrangement being entirely changed from that which existed in the 
 Distrbution of Earnings Depai'tment, it would be very difficult and expensive matter 
 to go back and subdivide the earnings which have been arrived at into earnings by 
 States. 
 
 From the statistics and records in this office from which we arrived at the gross- 
 earnings in the State of Oregon for the year ending June 30, 1904, as amounting to- 
 S157, 470.69, we can not obtain the purely domestic eairnings, but we have record of work. 
 performed in the latter part of December, 1904, at which time we compiled the domestic- 
 earnings in Oregon from agents' abstracts, which shows that for the year 1903 that such, 
 earnings amounted to S79,202.b2, compiled by months as follows : 
 
 January, 1903 ___ _ S 4,5-Sl 20 
 
 February 4,05h 34 
 
 March _._. 4,503 54 
 
 April 5,4:^6 ^0 
 
 May 6,663 34 
 
 June _ 10,931 61 
 
 July : 8,366 81 
 
 August— 8,019 54 
 
 September ■ 7,874 04 
 
 October 6,898 58 
 
 November 5.635 50 
 
 December 6,234 12 
 
 — S 79,202 82- 
 
 As six months of this period is contained in the year ending June 30, 1904, I believe it 
 
 is fair to assume that the domestic earnings fur that year would be practically the same 
 
 as for the calendar year 1903. 
 
 If this is true, the total earnings for the year ending June 30, 1904, would be — 
 
 Domestic earnings S 79,282 82 
 
 Interstate earnings 78,187 87 
 
 Total 5 157,470 69- 
 
 Yours truly, 
 (Signed) J. A. Brewster. 
 
APPENDIX. 293 
 
 WELLS-FARGO & COMPANY., 
 
 Corporation of Colorado ; principal office, New York City 
 ct i?^l^''k °RnS'n„M°'?i Ascal Year ending J„ne SO, 1904 ; with the report is filed affidavit 
 wnv h^u nn? i^'^lj.^**""'?' Auditor or Wells-B'argo & Company's Expres.s, that the 
 m^^n^ L »,Ml^^^°''f reports of the company accumulate so rapidly and ar4 so yolu- 
 J?H n?l V hP^^ik hT'"'® ^" '■aP'.dly His necessary to dispose of the same, and they are con- 
 ?,n«il= thi .?„!?i?J'' paper mills; that the Wells-Fargo & Company Express does not 
 Ph^Sf^vi ,?„",( 'P,'®'',''^^'''H^'°^ '^^^"^ ^"'' ^y 't's commission prior to 1904, and same are 
 tnererore not included in the report.) 
 
 Eugene Shelby, Portland, Oregon, chief officer or managing agent in State of Oregon. 
 iCapital stock : 
 
 (a) Number of shares authorized: unlimited 
 
 (6) Number of shares issued ___ _ _ _ 80 000 
 
 Par value of shares of stock, June 30, 1904_ __ __'_ « 100 00 
 
 Market value of shares of stock, June SO, 1904 .""" 210 
 
 Bonded indebtedness ___ None 
 
 Meal estate in Oregon : 
 
 Lots 7 and 8, block 51, Portland — 
 
 Income j 1S3 24 
 
 \ alue _ 3.500000 
 
 Lots 1 and 4, block 186, Couch Addition'to Portia n"d_I"rZirrr ZI" lO.'oOO 00 
 
 (Company purchased, in 1905, a lot in Portland for $100,000 and is now erecting a 
 substantial building thereon, to cost, approximately, half a million dollars.) 
 
 Income from all real estate ontslde Oregon $ 17 817 44 
 
 Cash value of all real estate outside Oregon 1,356'978 85 
 
 Personal property, Including money on hand, on deposit, and credits 
 within Oregon, cash value: 
 
 Personal property at agencies in Oregon 
 
 Money on hand at agencies in Oregon 10,326 26 
 
 "Valuation of personal property at offices in Oregon being original cost 
 
 (except in Douglas County). 
 (Valuatious given as below $100 omitted in this summary): 
 
 Albany H76 25 
 
 Ashland 419 70 
 
 Astoria 272 80 
 
 Corvallis 600 00 
 
 Eugene 442 25 
 
 Grants Pass 282 90 
 
 McMinnville 118 55 
 
 Medford 119 35 
 
 Portland 15,712 00 
 
 Salem 1 546 95 
 
 Toledo 127 50 
 
 Wolf Creek ^ 134 90 
 
 Woodburn 498 26 
 
 Other offices 2,869 29 
 
 Total outside Douglas County $ 24,120 71 
 
 Assessor's valuation of Douglas County 1,170 00 
 
 Total ^ $ 25,290 71 
 
 (Cash value of all personal property, including moneys and credits, without 
 Oregon : 
 
 (a) Chattels S 1,677,633 44 
 
 (b) Stock in other corporations and companies ) 2n 1^17 767 4'2 
 
 <e) Bonds, mortgages, notes, accounts and other evidences of credit / •'"'"^'i"" 
 (d) Moneys on hand and on deposit 3,250,106 16 
 
 Total 8 25,445,507 02 
 
 Railroad, water, and stage lines over which company does business (entering and in 
 /Oregon). 
 
294 
 
 APPENDIX. 
 
 IHntire 
 length. 
 
 In Oregon. 
 
 Soutbern Pacific Company 
 
 Coos Bay, Rosebnrg & Eastern Railroad and Navigation Co.. 
 
 Corvallis & Eastern Railroad 
 
 Rogue River Valley Railway 
 
 Astoria & Columbia River Railroad 
 
 Independeuce & Monmouth Railroad 
 
 Klamath Lake Railroad 
 
 Portland & Suburban Express ^ 
 
 Steamer. 
 
 Pacific Navigation Company (Astoria-Tillaraook) 
 
 Newport- Yaquina 
 
 Between Klamath Falls and Pokegama- 
 
 Lakeview and Alturas 
 
 Scio and West Scio 
 
 Stay ton and Turner 
 
 Portland and Mount Tabor 
 
 3,935.00 
 
 80.50 
 
 138.00 
 
 6.00 
 
 122.00 
 
 2.00 
 
 25.00 
 
 10.00 
 
 60.00 
 3.00 
 
 60.00 
 60.00 
 
 2.00 
 10.00 
 
 5.00 
 
 639.61 
 36.50 
 138.00 
 6.00 
 122.00 
 2.0O 
 4.1)0 
 lO.OO 
 
 60.00 
 3.0O 
 
 60.00 
 16.00 
 2.00 
 
 lo.oa 
 
 5.00 
 
 Total rail lines in Oregon 
 
 Total steamer lines in Oregon. 
 Total stage lines in Oregon 
 
 Total lines in Oregon. 
 
 958.11 
 6.3.00 
 93.00 
 
 1,114.11 
 
 (With the report is filed complete list of all rail lines operated by the company.) 
 
 Offices: Total agencies or places of business 4,14.5- 
 
 Number in Oregon {including 2 joint) . 122 
 
 Oceanic routes, miles 4,-151 
 
 Mail and water lines outside United States and Canada: 
 
 In Mexico, nailes 
 
 Rail and water lines over which company is doing business in United 
 
 States, miles, railroad 
 
 Rail and water lines over which company is doing business in United 
 
 States, inland water, miles 
 
 Lines over which company is doing business in Oregon, railroad, miles 
 
 Gross receipts, all sources, for year, outside United States — 
 
 Mexico, 82,202,979.49, Mexican money, equals 
 
 British Columbia 
 
 Gross receipts, all sources, for year, in United States 
 
 Gross receipts, all sources, for year, in Oregon 
 
 Gross receipts, all sources, for year 
 
 Total operating expenses, other than for direct transportation charges 
 
 Total payments to oceanic transportation companies 
 
 Total payments to transportation companies outside United States and 
 Canada — 
 
 Railroads, Mexico, $924,182.70 Mexican money, equals 
 
 Inland waters, Mexico, S53,6S3.87 Mexican money, equals 
 
 Total payments to transportation companies within United States except 
 
 in Oregon, rail and water lines 
 
 Total payments to transportation companies in Canada 
 
 Total payments to transportation coni panics in Oregon — 
 
 Railroads 
 
 Water routes 
 
 Total payments for transportation 
 
 5,400 
 
 36,511 
 
 861 
 1,102 
 
 S 978,335 28 
 
 3,589 28 
 
 14,955,155 62 
 
 296,091 33- 
 
 15,937,080 18- 
 
 6.191,615 04 
 32,168 78 
 
 410,337 12; 
 53,688 87 
 
 6,337,789 30 
 
 118,517 59 
 516 45 
 
 r,466,.S5S 01 
 
 Total payments /6r salaries ,and wages to ofiScers and employees — 
 Oceanic routes- 
 
 Out.side United States and Canada 448,248 IS 
 
 Within United Slates 4,378,328 23 
 
 Within Dominion of Canada 370 79 
 
 In Oregon 92,303 68 
 
 Mexico, $36,.523.73 Mexican mone.v. 
 
 Total taxes paid for year 1901: 
 
 Outside United States and Canada 
 
 equals 
 
 Witlun United States 
 
 Within Dominion of Canada 
 
 In Oregon ^ 
 
 Tons of freight can-ied one mile filming revenue: 
 
 an.v tonnu^a' accounts. 
 Average payment to transportation companies, ton per mile 
 not keep any tonnage iLccounts. 
 
 Ans.—\\c do not keep 
 ^4ns.— We do 
 
 16,216 54 
 
 58,849 6» 
 
 79 01 
 
 l,:i50 76. 
 
APPENDIX. 295 
 
 Descripiinn nf capital stock — 
 
 ^'^''^,^''^y^f ?^.'i°^„"^„"„" ^'■°<''^ authorized and outstanding, par value, 
 SlOO ; total, S'S.OOO.OOO. ' 
 
 Originally issued for cash and property. 
 Dividends declared during year : 4 per cent July 15, same January 15. 
 Funded debt, miscellaneous obligations and income bonds. None. 
 Stocks and bonds owned. None. 
 Contracts : 
 
 Southern Pacific Co., 40 per cent of gross express earnings. In reality, 40 per cent, 
 the b per cent addiuonal being on account of this year's proportion of an advance pay- 
 ment ot cash and stock made in 189.3 to Southern Pacific Co. This in addition to the 
 40 per cent paid monthly was equivalent to a payment of 46 per cent of the gross express 
 recei p ts. 
 
 Per cent of gross 
 express earnings, 
 
 Astoria & Columbia River Railroad ,50 
 
 Corvallis & Kastern Railroad _ __ 40 
 
 Independence & Monmouth Railroad 40 
 
 Klamath Lake Railroad 50 
 
 Coos Bay, Roseburg & Eastern R. R. & Nav. Co.: Marshfield to Coqullle, 50 cents per 
 100 lbs.; Marshfield to Myrtle Point, 75 cents per 100 lbs.; treasure box, 815 per month. 
 
 Rogue River Valley Ry.: Special, 10 cents per 100 Bis.; freight, 20 cents per 100 fts.; 
 messenger, $17..50 per monih. 
 
 Portland & Suburban Express Co.: 10 cents per ICO ihs.; treasure box, e.50 per month; 
 messenger, S2.50 per month. 
 
 Alturas & Lakeyiew stage : 1% cents per ft.; box service, $15 per month. 
 
 Scio to West Scio stage : 10 cents per 100 tts.; box service, 8.3.50 per month. 
 
 Stayton to Turner stage: Freight, 25 cents per 100 lbs.; special, 15 cents per 100 fts.; 
 box service, 85 per month. 
 
 Portland to Mount Tabor stage : 86 per month. 
 
 ■Klamath Palls to Pokegama : 2 cents per ft.; box service, $15 per month. 
 
 Entire tax paid by company in Oregon, year 1903 8 1,350 76 
 
 Tax valuation of property in Oregon, real property 169,700 OO 
 
 Tax valuation of property in Oregon, personal property 10,000 00 
 
 License fees: To State 287 86 
 
 Astoria wagon license, $25; Portland, city license, $100; Rose- 
 burg, city license, $25 150 00 
 
 Summary of Special Report of Wells-Pargo & Company. 
 
 For month ending November 30, 1905. 
 
 Gross Receipts From Operation : 
 
 Based on way-bills, joint or interline way-bills,- etc., not based on single track mile- 
 age ^asis. 
 
 A. From business originating and terminating within Oregon S 14,355 74 
 
 B. From business originating and terminating in Oregon, but passing 
 
 in transit through territory without Oregon 195 77 
 
 la. Same, computed on basis of local charge from pointof origin to 
 point ol exit and local charge from point of reen trance to point 
 
 of termination in Oregon 225 26 
 
 2a. Same, computed on single track mileage basis, that is, crediting 
 Oregon with that portion of the charge as the mileage of car- 
 riage for single shipment is to entire mileage of carriage for 
 
 that single shipment 151 65 
 
 3a. Same, computed on basis of receiving same proportion of total 
 receiptsinany single shipment as sumof locals within Oregon 
 is of sum of locals for entire route covered 152 94 
 
 C. Interline apportionment basis for charges: No business of this 
 
 nature. 
 
 D. From bu.siness originating in Oregon but terminating outside Ore- 
 
 gon, and carried entirely on company's own lines 11,404 45 
 
 Same, com-put«d as above : la. 
 
 2a 3,830 79 
 
 :3a ^ - 3,582 63 
 
 E. From busines.s originating in Oregon but terminating outside Ore- 
 
 gon, and carried by lines other than those owned or leased by 
 company. Company has no business of this nature. 
 
 F. From business originating outside Oregon but terminating in Ore- 
 
 gon, carried entirely on company's own lines, owned or leased- 18,886 58 
 Same, computed as above, la. 
 
 2a 5,240 87 
 
 3a 5,652 79 
 
 G. Same, carried lines other than those owned or leased by company. 
 
296 APPENDIX. 
 
 H. From business neither originating nor terminating in Oregon, but 
 passing over company's lines In transit within State and car- 
 ried entirely over lines owned, leased and operated by com- 
 pany. 
 1. From business neither originating nor terminating in Oregon but 
 passing over company's line within Oregon and interline out- 
 side Oregon.. $ 4,844 98 
 
 Same, computed as above: la. 
 
 2a 3,288 76 
 
 3a 2,272 46 
 
 Interline contract apportionment basis for above; Charges to be di- 
 vided pro rata on the basis of the merchandise rates to and 
 from point of transfer. 
 
 POSTAL TELEGRAPH-CABLE COMPANY OF OREGON. 
 For fiscal year ending December 31, 1905. 
 
 1. Name of Company : Postal Telegraph-Cable Company. 
 
 2. a. Nature of company : Transmission of telegrams, b. Organized under laws of 
 
 Oregon. 
 
 3. Location of principal office; Portland, Oregon. 
 
 4. Officers: President, John Annand, Portland, Oregon: Secretary, Chas. P. B. 
 
 Bruch, 253 Broadway, New York City ; Treasurer, Theo. L. Cuyler, Jr., 253 
 Broadway, New York City. 
 
 5. Chief officer or managing agent of company in Oregon : J. Annand, president, 
 
 Poi'tland, Oregon. 
 
 (j. Number of shares of capital stock : 100. 
 
 7. a. Par value of shares: SlOO; 6. Market value of shares: no record; c. If no 
 market value of shares on June 30, give actual value. No record. 
 
 9. Detailed statement of personal property, imluding moneys and credits, owned 
 by the company in Oregon on June 30, 1905: 421 miles of telegraph line, instru- 
 ments, battery, furniture, etc., value, §22,784.15. 
 10. Company owns no real estate, or (U) personal property, outside of Oregon. 
 
 12. Whole length of company's lines owned, also operated, also lines in Oregon: 421 
 
 miles. 
 
 13. Entire gross receipts of company from whatever source derived, for year ending 
 
 as in caption : $84,646 45. 
 
 Capital stock- 
 Description: Common, shares authorized, 100; par value, S10,000 ; SlOO each; issued 
 
 and outstanding, ffilO,000. 
 Dividends declared during year; None. 
 Mode of payment for capital stock : Property. 
 
 Balance sheet, comparativie, June 30, 1904, and June 30, 1905 : Not answered. 
 Number of miles of wire: 1,175. 
 Operating agreement or controlling arrangement between company and company 
 
 by which it is operated, whetherthrough lease, contract, or other arrangement, 
 
 or through ownership of capital stock: None. 
 
 Receipts and Expenses : 
 
 Heeeipts. 
 
 Telegraph hnes out of State 3 58,151 08 
 
 Telegraph linesin theState-— 6,S92 62 
 
 S. and M -542 2S 
 
 M. T K69 77 
 
 D. M __ 8X6 60 
 
 Telegraph lines, cables 17,304 10 
 
 ? 84,646 45 
 
 JSx}:) en s es — "" 
 
 Salaries § 20,151 44 
 
 Commissions 7,041 54 
 
 Messengers , 7,H37 20 
 
 Messengers commissions 228 04 
 
 Rents _ 3,138 49 
 
 L. and F 640 70 
 
 F. and B 601 98 
 
 Stationery _ 26 20 
 
 Postage 306 S2 
 
 Equipment 46 66 
 
 Battery 475 60 
 
 Line repairs ' 17,374 52 
 
 Supply store 7,575 55 
 
 Superintendence and general oflice expense 4,716 90 
 
 S 70,161 59 
 (Note-.— DlfTerence between receipts and expenses, §14,484.86.) 
 Assets and liabilities : Not answered. 
 
APPENDIX. 297 
 
 THE WESTERN UiVION TELEGRAPH COMPAXY. 
 
 For fiscal yiar ending June 30, 1905. 
 
 Nature of company: Telegraph company. Principal office, 195 Broadway, New York 
 City. Incorporated under laws of New York. Chief officer or managing agent of com- 
 pany HI Oregon, William Dumars, office manager, Portland, Oregon. 
 
 .,„, r'x-^^.V'^^ ^'^°^'*^- Outstanding, $!l7,340,(i06. Par value of .shares, $100; market value, 
 W3.60. lolal authorized, 1,000,000 shares, par value ?100 ; total 5100,000,000, common. Divi- 
 dends declared during year, five per cent. 
 
 Property in Oregon : Real estate, none. Personal property, none other than that 
 which IS appurtenant to company's telegraph lines within State and necessary to its 
 operation. Its moneys andcredltsat no time, and espeoiallv at June 30, do not exceed its 
 current liabilities for labor and material done for and suptjlied to the company therein. 
 
 Property Outside of Okegon : Real estate consists of large office lots and build- 
 ings in New Y'ork and Chicago chiefly rented to others «nd used by the company only 
 partially. Personal property, of the total the stoclis and bonds in other companies, 
 chiefly other than telegragh companies held by the company, are $22,254,749. 
 
 Lexgth op Lines: Whole length operated, pole lines, 200,224 miles ; same in Oregon, 
 1.4So : without Oregon, 193,741 miles. 
 
 liROSS Receipts from all sources for year, S29,249,390.44. 
 
 Organization: April 1, 1851. The present company is the result of the amalgama- 
 tion and purchase of property and stocks of more than a hundred companies during the 
 pasi flfty years. Records showing charters, etc., of constituent companies not possessed 
 by this company. Manner of payment for stock can not be answered; the stock has 
 been issued from time to time during more than flfty years, and the records such as now 
 exist do not show the iuforniation asked for. • 
 
 Fl'XDED Debt: Funded and real estate mortgage bonds, issued at various times, 
 since May 1, 1850,820,000,000 authorized and issued, and outstauding; four and one half 
 percent interest semiannually, interest accrued and paid during the year, §1,227,200. 
 
 Collateral trust bonds, issued at various times, due January 1, 1938. Amount author- 
 ized indeflnite, as bonds are exchangeable for securities bearing company's guarantee of 
 six per cent per annum. Amount i,ssued and outstanding, $8,504,000. Interest paid dur- 
 ing .\ ear (.see last paragraph above). 
 
 None of the above bonds are a lien on the property in Oregon. 
 
 Companies Included in Income Account : Can not be stated. The company In- 
 cludes a large number of companies that have acquired by the purchase of property and 
 stocks during the last flfty years, but none of these companies were located In Oregon. 
 
 Business of the Year (compiled from annual report to stockholders, October 11, 
 1905): 
 
 Year ended Tear ended 
 
 June 30, t90i. June 30, fSOa. 
 
 Revenues $29,249,390 44 $29,033,835 04 
 
 Expenses 21,361,915 46 21,48.5,570 32 
 
 Net revenue $ 7,887,474 98 S 7,188,064 72 
 
 Interest on bonds 1,157,700 00 1,227,200 00 
 
 Profits $ 6,729,774 98 $ 5,960,864 72 
 
 Appropriated for dividends 4,868,071 25 4,868,083 75 
 
 Surplus $ 1,861,703 73 $ 1,092,780 97 
 
 Expenses : 
 
 Operating and general, including taxes $ 16,16o,I9S 73 
 
 Rentals of leased lines ^'^^i'K f" 
 
 .Maintenance and reconstruction of lines 3,719,333 64 
 
 Equipment of offices and wires 369,664 53 
 
 Total expensess ! 21,S45,.570 32 
 
 (It is impossible to give this information concerning the income account in the form 
 indicated by the questions of the Commission without practically rewriting the books 
 of the C'>mpany. It must be remembered that the company's accounts originate at more 
 than 23,800 offices, scattered over the entire Union, Canada, and extending to Cuba and 
 Europe; that the monthly reports are made on forms quite dissimilar Irom that indi- 
 cated on this blank form and that the concentrated accounts have in most cases no 
 equivalent headings. After serious eflbrt on the part of the company's general office to 
 meet the wishes of the Commission, it was found Impossibleto present a statement more 
 exact than that presented to the company's stockholders. The same reasons apply to 
 the years 1903 and 1904. In lieu thereof the company furnishes its annual reports to the 
 stockholders for the years 1903, 1904, and 1905, which will supply the general information 
 as to its entire system and gives such additional information as to its property and 
 business in Oregon for the above years as may be obtained from its records.; 
 
298 
 
 APPENDIX. 
 
 For the fiscal yecCrs ending June SO - 
 
 Nurnbor of miles of wire in Oregon 
 
 Namljer of offices in Oregon 
 
 Receipts for messages originating in Oregon 
 
 Receipts for messages oi-i"ginating in Oregon, but 
 terminaling outside of Oregon, and ft>r mes- 
 sages originating outside and terminating in 
 Oregon 
 
 Expenses in Oregon : 
 
 Salaries, rent, light, fuel, and miscellaneous 
 office expense, stationery and other office 
 supplies, freight, cartage, and expressage 
 (itemized in report but separation omitted 
 hei'e) 
 
 Maintenance, fncluding salaries and expense -i 
 of station linemen, general repair men, 
 material used in maintenance and repair 
 of lines, battery materials, and instru- 
 ments 
 
 General expense, pro rata executive, general 
 superintendent's and superintendent's 
 office expense chargeable tolinesin Oregon. 
 
 Railroad companies' proportion of receipts, 
 mileage payable in telegraphing and in 
 cash 
 
 General taxes 
 
 Occupation tax and State license ,. 
 
 Total expenses in Oregon 
 
 4,684 
 
 131 
 
 » 33,735 52 
 
 1-I5,4(i9 51 
 
 S nu,-20b 03 
 
 87,521 89 
 
 15,039 60 
 6,555 10 
 
 20,279 50 
 
 4,246 42 
 
 5d0 00 
 
 § 41,601 02 
 144,162 41 
 
 190/.. 
 
 5,050 
 188 
 30,239 17 
 
 137,562 77 
 
 S 167,801 91 
 
 96,819 98 
 
 17,462 68 
 
 7,807 50 
 
 30,248 58 
 
 4,197 94 
 
 530 00 
 
 42,784 02 
 157,066 68 
 
 5,2&3 
 138 
 30,239 OO 
 
 5 119,613 00 
 
 102,414 96 
 
 17,283 30 
 7,959 4S 
 
 30,436 39 
 
 3,792 K2 
 
 5S0 OO 
 
 42,768 6B 
 162,496 92 
 
 PORTLAND CONSOLIDATED RAILWAY COMPANY. 
 
 For fiscal pear ending October SI, 1905. 
 
 Gross earnings from railway, 12 months endin^ October 31, 1905- S 1,78^,640 85 
 
 Operating expenses, 12 months ending October 31, 190d 1.3J4.219 20 
 
 Net earnings, 12 months ending October 31, 1905 S 4-59,421 65 
 
 Capital stock issued October 31, 1905 4,(i00,000 OO 
 
 Bonds issued October 31, 1905, as below _ „ 2,585,000 00 
 
 Portland & Vancouver Ry. Co. first mortgage 6 ;i bonds— ? 100,000 00 
 
 Multnomah St. Ry. first mortgage 6;; bonds 126,000 00 
 
 "Willamette Bridge Railway Co. first mortgage 6^c bonds— 100,000 00 
 City & Suburban Ry. Co. consolidated mortgage 65^ bonds. 87,000 00 
 City & Suburban Ry. Co. con.solldated mortgage 4 f. bonds. 1,290,000 00 
 
 Portland Ry. Co. consolidated mortgage 5st bonds 882,000 00 
 
 Book value of properties October 31, 1905 7,040,9-52 62 
 
 Mileage of railways operated 113.42 
 
 THE OREGON WATER POWER AND RAILWAY COMPANY. 
 
 For fiscal yea?' ending October 31, 1905. 
 
 Gross earnings from i-ailway, 12 months ending October 31, 1905- S 460.627 02 
 
 <3perating expenses, 12 months ending October 31, 190o 2s,-;, 736 12 
 
 Net earnings - S 176,890 90 
 
 Capital stock issued October 31, 1905 2,000,000 00 
 
 Bonds i.ssued October 31, 190.5, as below -. 1,0^6,000 OO 
 
 Portland City & Oregon Ry. Co. first mortgage 6 ;; bonds- $ 500,000 00 
 Oregon Water PoweV & Ry. Co. first mortgage 6 ;i bonds— 3,536,000 00 
 
 Book value of properties October 31, 1005- 6,512,SG9 05 
 
 Mileage of railways operated 58.46 
 
APPENDIX. 299 
 
 PORTLAND GENERAL ELECTRIC COMPANY. 
 
 For fiscal year ending Decern ber SI, 1905. 
 
 Gross receipts for year 1905 f 952,743 09' 
 
 Operating and maintenance expenses 387,071 H5 
 
 Net income from operation , ., S 565,771 44 
 
 Fi.'ied cliarges, including interest on bonds and open accounts a07,222 15 
 
 Net earnings $ 358,444 29 
 
 Boot value of plants and property ___ 7,701,043 OB 
 
 Preferred capital stock 1,250,000 00 
 
 Common stocli 2,500,000 00 
 
 Bonds issued and outstanding, bearing 5f» interest 4,000,000 OO 
 
MINORITY REPORT. 
 
MINORITY REPORT OF THE STATE BOARD OF 
 TAX COMMISSIONERS. 
 
 I regret that the tax commissioners have been unable to agree 
 upon every feature of the bill that we are to file with the Secretary 
 of State, but such is the frailty of human judgment that we can 
 not all of us see things from the same point of view. This is true 
 in the matter of apportioning state taxes among the counties. The 
 majority of the commission and myself are unable to agree in this 
 particular. They are of the opinion that state taxes ought to be 
 apportioned among the counties, based upon their respective ex- 
 penditures. I believe that the only right and proper way to appor- 
 tion state taxes is to base them upon the valuation of the property 
 in the several counties. The following table of percentage, based 
 upon valuation and expenditures, will be of interest to the tax- 
 payer : 
 
 Baker 
 
 Benton 
 
 Clacktimas _ 
 
 Clatsop 
 
 Columbia — 
 
 Coos 
 
 Crook 
 
 Curry 
 
 Douglas 
 
 Gilliam 
 
 Grant 
 
 Harney 
 
 Jackson 
 
 Josephine- 
 Klamath — 
 
 Lake 
 
 Lane 
 
 J^incoln 
 
 Linn 
 
 Malheur 
 
 Marion 
 
 Morrow 
 
 Multnomah 
 
 Polk 
 
 Sherman 
 
 Tillamook -- 
 Umatilla-- — 
 
 Union 
 
 Wallowa 
 
 Wasuo 
 
 Washington 
 
 Wheeler 
 
 Yamhill 
 
 Totals. 
 
 Averaoe per 
 
 emit hosed 
 
 vjton assesed 
 
 valuation. 
 
 1.0000 
 
 Average per 
 
 cent haaed 
 
 upon yearly 
 
 county 
 
 expense. 
 
 .0221 
 
 .0430 
 
 .0213 
 
 .0187 
 
 .0414 
 
 .0423 
 
 .0234 
 
 .0:B7 
 
 .0113 
 
 .0146 
 
 .0191 
 
 .0197 
 
 .0138 
 
 .0148 
 
 .0042 
 
 .0063 
 
 .0332 
 
 .0375 
 
 .0113 
 
 .01.56 
 
 .0104 
 
 .0238 
 
 .01.39. 
 
 .02:50 
 
 .0271 
 
 .0258 
 
 .0098 
 
 .0213 
 
 .0149 
 
 .0191 
 
 .0107 
 
 .0128 
 
 .0170 
 
 .0419 
 
 .00.5 < 
 
 .0112 
 
 .047.5 
 
 .03.55 
 
 .0119 
 
 .02.H5 
 
 .0.571 
 
 .0396 
 
 .0114 
 
 .0269 
 
 .3ia3 
 
 .2208 
 
 .02.54 
 
 .0197 
 
 .0105 
 
 .0117 
 
 .01.9 
 
 .0152 
 
 .0170 
 
 .0422 
 
 .0237 
 
 .0:^.54 
 
 .0095 
 
 .0151 
 
 .0261 
 
 .0J.5S 
 
 .026« 
 
 .0240 
 
 .ooa5 
 
 .0112 
 
 .032.5 
 
 .0283 
 
 l.OUOO 
 
304 MINORITY REPORT. 
 
 The above table of average per cent, based upon assessed valua- 
 tion, is the general average per cent for the years of 1901, 1902, 
 1903, and 1904 upon the assessable properties of the various coun- 
 ties of the State for said years, and the table of average per cent 
 based upon yearly county expenses is a general average expense for 
 the same years in the several counties of the State. The above table 
 shows such a glaring discrimination that without further comment 
 should be sufficient to condemn the system advocated by the major- 
 ity of the commission. 
 
 For convenience, I will call theirs the "new system." Let us 
 suppose that the State must raise a million dollars. Under our present 
 system, and according to the above table, Josephine County would 
 pay $9,800, Baker County $22,100, Multnomah County $313,000, 
 and ilarion County $57,100. Under the new system Josephine 
 County would pay $21,300, Baker County $43,000, while Multno- 
 mah would pay $220,800 and Marion $39,600. The above tables 
 were computed from the actual statements sent from the various 
 county assessors and clerks to the Secretary of State. They are, 
 therefore, not hypothetical, but actual figures based upon the every- 
 day experiences of the various counties of the State. In my judg- 
 ment they furnish the best evidence of the practical superiority of 
 our present system over the new system, which is not only theoret- 
 ical, but open to the other serious criticisms. The question natu- 
 rally arises : is the new system constitutional ? Our constitution pro- 
 vides that the legislative assembly shall provide by law for uniform 
 and equal rates of assessment and taxation, and shall prescribe such 
 regulations as shall secure a just valuation for taxation of all prop- 
 erty, both real and personal. It is apparent, then, that the basis 
 of taxation is not only uniformity and equality, but also a just valu- 
 ation of all property ; and as apportionment is one of the necessary 
 steps in the process of taxation, how can a just valuation be arrived 
 at by basing the apportionment upon an arbitrary law such as the 
 new system prescribes? If the law contemplates an arbitrary rule, 
 such as expenses, as a basis of apportionment, what would prevent 
 the legislature from establishing any other rule as a basis? Wliy 
 not make the basis population? Why not make it the number of 
 square miles that one county bears to the other counties of the 
 State? If the legislature has the power to prescribe any rule, how- 
 ever arbitrary and unjust, as a basis of apportionment of State 
 taxes, there is no limit to the nmnberless methods it may choose. 
 
MINORITY REPORT. 805 
 
 Inquiry naturally presents itself : is the assessment or apportion- 
 ment valid that is made under the rule of taxes based upon expend- 
 iture, or expenditure as a basis of taxation, which are convertible 
 terms? It appears to me that the n6w system violates and ignores 
 the plain language of the constitution. The question of property 
 and property rights does not concern the advocates of the new sys- 
 tem. The sole question with them is : tell us how much you spend 
 and we will tell you what you shall be taxed. They disregard the 
 growing needs of the numberless public improvements of practi- 
 cally all the counties of the State. It must be remembered that a 
 small county like Multnomah, with a dense population in a metro- 
 politan city, will not feel the state tax under the new system in 
 the same proportion that a large outside county sparsely populated 
 will. The above table clearly illustrates this fact. One obvious 
 reason of this condition lies in the fact that the city bears many of 
 the burdens that in an outside, sparsely populated county the 
 county necessarily must bear, and this is where the injustice and 
 inequality of the new system is manifest. They forget the unusual 
 expense of mileage that the outside counties must bear, and that 
 no measure of economy can minimize ; and, above all, they lose sight 
 of the fact that, as is aptly expressed by Professor Walker in his 
 "Political Economy," to tax expenditures is to put a penalty upon 
 thrift. 
 
 If a county should purchase land for a poor farm, they would 
 be penalized for exercising a spirit of charity. 
 
 I understand that the Attorney General has held that bridges 
 do not come under the exemption of roads and highways ; therefore, 
 if a freshet should wash out a number of bridges the State at once 
 says, "Rebuild your bridges if you will, but remember the penalty 
 of the law, ' ' and so objections could be enumerated ad infinitum. 
 
 The majority of the board refer to how the assessor evades the 
 direct cash value basis by undervaluation. The new system pro- 
 vides for subjects of exemption. 
 
 It occurs to me that it is quite as easy for tie county court to 
 throw into the exempted accounts items that should have gone else- 
 where, for county courts, like the assessing officers, are made up of 
 the frailties of human life and human weakness, not among the 
 least of which may be mentioned the desire to evade taxation. Fur- 
 ther, if their theory is a good one, why not also raise county, city, 
 school district, and, in fact, all taxes based upon expenditures? 
 20 
 
306 MINORITY REPORT. 
 
 They should ignore property and property rights altogether, and 
 instead have the assessor go to the taxpayer and, under oath, or in 
 any other way that may appear ample, require him to give the 
 assessor an itemized statement of his annual expenditure, and if the 
 expenditure account should consume his entire assets, he never- 
 theless must be assessed, and if he had real estate and disposed of it 
 and used up the proceeds of the sale, by some provision of the law 
 the- tax should become a lien on the land ; but I do not care to pur- 
 sue this inquiry further. 
 
 The property tax has been a thing of growth these two centuries 
 past, and in reviewing its history one can not help but be impressed 
 with the uniformity of its growth and development, and the prin- 
 ciples upon which it is based is the main reason of its growth and 
 adoption by every State in the Union. While it may have been 
 modified to meet the changing conditions of the times, its basic 
 principle — valuation — has remained unchanged. 
 
 I believe that all taxes should be uniform and apportioned in pro- 
 portion as the value of the property of one county bears to the other 
 counties of the State. It is the practical way, and while it may be 
 subject to more or less criticism from theorists and writers upon 
 taxation, it is, nevertheless, the best system in practical operation 
 in this country to-day; and, moreover, the people of this State are 
 satisfied with our present system, and so long as the man who pays 
 the taxes does not complain, I believe in letting well enough alone. 
 
 EXEMPTIONS. 
 
 We also disagree on the amoimt of exemption that a householder 
 should be entitled to. The law contemplates that every householder 
 should have a home that has the protection of the law from the 
 process server unless he voluntarily waives that right. The law 
 now in force in this State allows the householder an exemption of 
 personal property to the amount of $300. This law has met with 
 the approval of the taxpayers of this State, and there is no reason 
 why it should be changed. I, therefore, recommend the reenact- 
 ment of the present law in this regard. 
 
 LIQUOR LICENSE TAX. 
 
 The majority of the tax commissioners have seen fit to recom- 
 mend that ten per cent of the taxes derived from liquor licenses 
 should go to the State. I oppose this measure for two reasons : 
 
MINORITY REPORT. 
 
 307 
 
 First. The liquor license is one of the principal sources of reve- 
 nue in the various municipalities of this State, and to take this per- 
 centage of revenue from them will increase the burdens of the other 
 taxpayers. Of course, the counties and municipalities may increase 
 the liquor licenses to cover this deficiency. I believe that the vari- 
 ous counties and municipalities are better able to determine what 
 licenses shall be paid on this subject than the legislature. The ques- 
 tion of the liquor traffic and its regulation is largely a local matter, 
 and should be governed and regulated by the local government. 
 
 Second. Under our local option law several of the counties of 
 this State have prohibited the sale of liquor. In the future, there- 
 fore, or as long as they remain prohibition counties, no revenue will 
 be derived from this source, and if the recommendation of the 
 majority of the commissioners becomes a law these prohibition coun- 
 ties will get their share of the benefits of the liquor licenses tax vsdth- 
 out assuming any of its burdens. 
 
 Respectfully submitted. 
 
 WILLIAM J. LACHNER, 
 
 Commissioner. 
 
 June 30, 1906. 
 
INDEX. 
 
INDEX. 
 
 REPORT OF COMMISSION, IlSTCIiUDING MINORITY 
 REPORT AND APPENDICES. 
 
 ACCOUNTS. See Notes and Accounts." page 
 
 ADAMS, PROF. HENRY C— 
 
 Discussion of mode of railroad taxation 37 
 
 AD VALOREM TAX — 
 
 Defined _ _ _ _ 7 
 
 Elasticity of property tax retained ; index of taxable capacity 8 
 
 Last tendency of legislation is towards, instead of specific tax 13 
 
 May reach interstate elements of intangible property 21 
 
 State Board of Tax Commissioners to be committed to system , 49 
 
 APPEAL— 
 
 As remedy for undervaluation, recommended 31 
 
 From action of State Board of Tax Commissioners 53 
 
 From action of board of equalization 63 
 
 APPENDIX - 
 
 Appendix I. Rules for computations of railway values and computations 1S9 
 
 Appendix II. Summaries of assessment rolls, 1901-1905 202 
 
 Appendix III. Summaries of reports of public service corporations to Com- 
 mission 227 
 
 APPORTIONMENT — 
 
 No reason for undervaluation of property under present system 28 
 
 Of value of railroad, et«., property among counties and lesser divisions 50 
 
 Of state revenues among the counties 6(> 
 
 Advanced stand taljen by Oregon 88 
 
 Mode now in force and to become operative in 1910 69 
 
 Merits of expense method 09 
 
 Estimates of apportionment under expense method, compared with present 
 
 apportionment and estimated wealth 70 
 
 Favorable comment on Oregon method 71 
 
 Report of minority of Commission 303 
 
 ARMOUR CAR LINES — 
 
 Summary of report to Commission 282 
 
 ASSESSMENT — 
 
 Full value basis found satisfactory 28 
 
 Recommendation as to division of duties between assessor and state board 26 
 
 Undervaluation of property, table of rates in various counties 27 
 
 Tendency to come to cash value basis !is 
 
 Supervision desirable 30 
 
 Biennial period not now practicable 31 
 
 Listing system of personal property not safe basis 3L 
 
312 INDEX. 
 
 ASSESSMENT.— Cbniinwed. page 
 
 Tax ferret or informer system 31 
 
 Assessor to make oath as to full cash value basis ^ 31 
 
 Appeal aflbrdecl injured, taxpayers 31 
 
 Unit system, by central board, commended for public service corporations 37 
 
 Modern tendency to place in hands of central board, as to public service cor- 
 porations 37 
 
 Primitive mode, as to public service corporations 37 
 
 States in which primitive method in force 37 
 
 Modern reforms largely addressed to equitable mode 39 
 
 Of public service corporations in counties in Oregon vi^idely divergent 43 
 
 Creation of central board with jurisdiction over certain corporations, recom- 
 mended ^' 43 
 
 Manner of maliing, by State Board of Tax Commissioners 53 
 
 Review and correction of roll made by state board 53 
 
 Appeal frorn action of state board 53 
 
 "When made by state board, certified to county clerks 54 
 
 When certified, to be apportioned to lesser divisions by county clerk 54 
 
 March 1st recommended as date 56 
 
 Roll to be filed by first Monday in October 56 
 
 Publication of roll in newspapers not recommended 59 
 
 Penalty for failure to furnish list of personal property increased 57 
 
 Form of roll 57 
 
 Geographical arrangement of roll permitted 57 
 
 Description of lands in roll by reference to description book 58 
 
 Undivided interest in property assessed as such 58 
 
 Division, when payment to be made on tract less than whole 58 
 
 Not to be of tracts greater than quarter section 59 
 
 Time of taking effect of Commission's recommended bill 6i 
 
 To be extended In roll without copying 65 
 
 Omitted property 66 
 
 Transient stocks of merchandise and itinerant merchants 80 
 
 Transient livestock, sheep, etc. SO 
 
 Summary of totals for State, 1900-1905, inclusive 202 
 
 ASSESSMENT ROLL. See also Assessment- 
 Time of filing by assessor 56 
 
 Extention of totals without copying 65 
 
 To contain columns for equalization, extension of tax and collection 66 
 
 Warrant authorizing collection to be attached and delivered to collector 66 
 
 OflScer having possession to assess omitted property 66 
 
 ASSESSOR. See also Assessment — 
 
 To be supervised and advised by State Board of Tax Commissionei's 47 
 
 To file oath as to assessment being made on cash value basis 31 
 
 To be aided in arriving at franchise value by state board 48 
 
 Time for filing roll inconsistent with other statutory provisions 55 
 
 To keep present ownership on plat book 57 
 
 Penalty for failure to furnish list of personal property to, increased 57 
 
 Appointment of special assessor when regular assessor does not act 59 
 
 Member of county board of equalization 61 
 
 Powers vested in officer having possession of tax roll, as to omitted property., 06 
 
 ASTORIA & COLUMBIA RIVER RAILROAD COMPANY- 
 
 Computation of value of operating property 198 
 
 Summary f)f assessments 205 
 
 Summary of report to Commission 23*2 
 
INDEX. 313 
 
 ASTORIA ELECTRIC COMPANY- ' page 
 
 Report to census bureau __ 20 228 
 
 BANKS— 
 
 Recommendations for assessment of National and State -.. 24 
 
 Recommendations as to foreign, and other bankers not principally in banking 
 
 business __• 2i 
 
 BRANCH LINES — 
 
 Value ascertained and deducted In apportioning main track mileage 50 
 
 BUSINESS TAX — 
 
 Speciflo tax should not be discarded 7 
 
 CAPITALIZATION OP NET EARNINGS - 
 
 Rates used by census bureau and by Commission 197, 198 
 
 •CARRIAGES, See Farming Implements, Wagons, and Carriages. 
 
 CATTI,E — 
 
 Assessment for whole State, 1900-1905 203 
 
 CENSUS BUREAU — 
 
 Computation of value or railway operating property IS 
 
 Reports of street railways to, compared with assessments 20 
 
 Method of distribution of value according to gross earnings, not followed 50 
 
 Results of gross earnings practically same as on single track mileage basis 50 
 
 Rules adopted for ascertainment of railway operating value 191 
 
 Bulletin 21 summarized 192 
 
 CIRCUIT COURT — 
 
 Jurisdiction on appeal from board of equalization 63 
 
 CHANDLER, W. S., Receivee Coos Bay, Rosebubg & Easteen Ry. & Nav. Co. 
 
 Computation of value of operating property 198 
 
 Summary of assessments 206 
 
 Summary of report to Commission 236 
 
 CITY & SUBURBAN RAILWAY CO.— 
 
 Report to census bureau 20, 228 
 
 CLERK, COUNTY— 
 
 As member of board of equalization^: 61 
 
 Officer having possession of tax roll vested with powers of, as to omitted prop- 
 erty 66 
 
 COLLECTION. See also Tax Certiflcates of Delinquency — 
 
 Division of assessment of whole tract when payment made on part 58 
 
 Payment of tax on undivided part 58 
 
 Time recommended not to be changed 74 
 
 Manner of payment and allowance of rebate, recommended to remain as at 
 
 present 75 
 
 Permanency In method of, desirable 75 
 
 Personal property taxes charged on realty 75 
 
 Of delinquent real estate taxes, by issuance and foreclosure of certificates of 
 
 delinquency 77 
 
 Statute of limitations 79 
 
 COLUMBIA SOUTHERN RAILWAY CO.— 
 
 Computation of value of operating property 198 
 
 Summary of assessments 206 
 
 Summary of report to Commission 238 
 
Oi4 INDEX. 
 
 COMMISSION TO EXAMINE AND REPORT ON MATTERS OF TAXATION, 
 
 ETC.— PAGE 
 
 Appointment of members and organization 3 
 
 Duties 3 
 
 Scope of investigations 3 
 
 Reports required from county ofEcers__-jL 4, 5 
 
 Reports procured from public service corporations 4 
 
 Minority report of Commissioner Lachner KO:i 
 
 Constitutional amendments recommended 87 
 
 Bills recommended SH 
 
 CONNECTICUT — 
 
 Mode of reaching intangible personal property by voluntarily listing at 
 
 reduced rate 3:} 
 
 CONSTITUTIONAL PROVISIONS — 
 
 Governing taxation of persons and property 5 
 
 Commit Oregon to policy of general property taxation ft 
 
 In Oregon, similar to Indiana K 
 
 Unnecessarily rigid, and necessarily departed from » 
 
 Amendments to Art. IX, Sec. 1, and Art. I, Sec. 82, recommended 9 
 
 General period of change throughout the states 13 
 
 Present limitations outgrown in Oregon )4 
 
 Connecticut mode of listing personalty not permitted 33 
 
 Suggestions as to reforms of personal property taxation of corporations not 
 
 permitted 34 
 
 Assessment of different classes of property by different bodies permitted 3(> 
 
 COOS BAY, ROSEBURG & EASTERN RY. & NAV. CO. See Chandler, W. S. 
 Receiver. 
 
 CORPORATIONS — 
 
 Proper remedy for defects in personal property tax 34 
 
 Suggested mode of assessment would separate state and local revenues on ad 
 
 valorem basis 36 
 
 Mode of taxation in Massachusetts 35 
 
 Mode of taxation in New York, Pennsylvania 3ft 
 
 License fees, etc., to be under supervision of state board 4S 
 
 Changes recommended In scale of organization fees 84 
 
 CORVALLIS & EASTERN RAILROAD CO.— 
 
 Computation of value of operating property 1(W 
 
 Summary of assessments -j._ 207 
 
 Summary of report to Commission 2i'i 
 
 COUNTIES — 
 
 Estimated cash value of property assessed in 1905 70 
 
 COUNTY COMMISSIONERS — 
 
 Members of board of equalization 6i 
 
 COUNTY COURT— 
 
 May appoint special assessor when regular assessor fails t;o act 59 
 
 COUNTY WARRANTS — 
 
 Assessment 25 
 
 DEFINITIONS — 
 
 Of general, real estate, personal property, ad valorem, specific, and property 
 
 taxes (i 
 
INDEX. 315 
 
 DESCRIPTION BOOK- p^^j^ 
 
 To be kept lu office of tax collector, referred to in describing lands...*. 58 
 
 DODGE, GEORGE W.— 
 
 Favorable comment on Oregon system of apportionment 71 
 
 EARNING POWER — 
 
 Considered as element of value of property. ]- 
 
 ELY, PROF. RICHARD T.— 
 
 Financial success of high license as compared with low 84 
 
 ENGLAND— 
 
 Poll tax obsolete _ 32- 
 
 EQUALIZATION, BOARD OF — 
 
 Time of meeting, present statutes inconsistent... 5.5. 
 
 Statutory shortcomings of present practice 61 
 
 Conflict at present with county court 61 
 
 Recommendations of Commission, composition of board 6'2 
 
 Sessions in equalizing and correcting roll _ 6^^ 
 
 Petition for reduction of assessment, form, when made I _ 64 
 
 Appeal provided to circuit court 63- 
 
 Time of taking effect of act proposed 65 
 
 Record of action to be made in assessment roll 66- 
 
 Officer having possession of roll vested with powers of board as to omitted 
 
 propertj' 66 
 
 ERRATA 333. 
 
 EXEMPTIONS — 
 
 Property not contemplated by constitution S 
 
 Discretion vested in legislature by proposed constitutional amendments 10' 
 
 Equal to cattle, sheep, and goat industry of State, in amount 16 
 
 Recommendations as to amount allowed householders 25. 
 
 Total amount allowed, 1900-1905 201 
 
 EXPENSES OF COUNTIES — 
 
 As basis for apportionment 69' 
 
 Recommendations of minority of Commission upon system 303 
 
 EXPRESS COMPANIES — 
 
 Comparison of value of Northern Pacific Express Company and assessment 21 
 
 Reasons for omission from recommendation for assessment by central board -IS- 
 
 FARMING IMPLEMENTS, WAGONS, AND CARRIAGES — 
 
 Assessment for whole State, 1900-1905 203- 
 
 FORECLOSURE OF TAX CERTIFICATES OF DELINQUENCY— 
 
 Application for Judgment, proceedings thereon 7S 
 
 Judgment of foreclosure 7S 
 
 Sale for taxes due; deed 78 
 
 Proceedings on appeal from judgment 7S 
 
 FRANCHISES — 
 
 Assessmentln 1905 in Multnomah County .- 17 
 
 Recommended to be assessed as real estate 17 
 
 Earning power of property to be considered in assessment IT 
 
 Assessmient as realty recommended by Governor Roosevelt 22: 
 
 . To be valued by State Board of Tax Commissioners 4o 
 
-316 INDEX. 
 
 ■GENERAL PROPERTY TAX— PAGE 
 
 Defined 6 
 
 Generally departed from In modern reforms _ 7 
 
 Supplemented by specific taxes 7 
 
 Origin and history of growth ; evils in administration 11 
 
 Attacks on system 12 
 
 Not favored by last tendency of legislation 14 
 
 Outgrown in Oregon 14 
 
 Reforms based on continuance of system not effective 32 
 
 Results in escape of personal property from taxation 32 
 
 Inequalities caused by equalization through state board of several counties 
 
 avoided by abolishing general property tax 67 
 
 Modern tendencies to avoid, by raising revenues through indirect taxes 67 
 
 ■GOATS — 
 
 Assessment for vphole State, 1900-1905, totals 204 
 
 ■GOVERNOR — 
 
 To be-ex officio member of State Board of Tax Commissioners 45 
 
 •GROSS RECEIPTS — 
 
 Necessity of classification of roads taxed 13 
 
 Tax upon, reachtes only intra-state business ,, 21 
 
 Initiative measures of 1905 for taxation of certain corporations 44 
 
 Taxes from, to be under supervision of State Board of Tax Commissioners 48 
 
 ■HORSES AND MULES — 
 
 Assessment for whole State, 1900-1905, totals 203 
 
 JIOUSEHOLD FURNITURE, WATCHES AND JEWELRY— 
 
 Assessment for whole State, 1900-1905 203 
 
 .ILLINOIS — 
 
 Publication of assessment in newspapers, etc 59 
 
 IMPLEMENTS AND MACHINERY 15 
 
 IMPROVEMENTS on land and lots, total assessment, 1900-1905 202 
 
 INDIANA — 
 
 Constitutional provisions identical with Oregon 8 
 
 Constitutional provisions permit assessnient of different classes of property 
 
 by dlflferent bodies 37 
 
 INDIRECT taxes; See also Specific Taxes — 
 
 Advantages a.nd disadvantages of, as source of revenue 14, 68 
 
 Entire state revenue should not be raised from such source 72 
 
 INHERITANCE TAXES — 
 
 Specific in nature, should not be discarded - 7 
 
 To be under general supervision of State Board of Tax Commissioners 48 
 
 Changes recommended in amounts of estates to which applicable, and in ex- 
 emptions 85 
 
 INJUNCTION — 
 
 Not remedy to parly aggrieved by assessment when speedy remedy by appeal 
 
 afforded 64 
 
 Resorted to in mode of coercion in mode of assessment 64 
 
 INSURANCE— 
 
 Fees froi'n companies to be undci' supervision of State Board of Tax Commis- 
 sioners 48 
 
 Fees and premium taxes from companies 86 
 
INDEX. 317 
 
 INTANGIBLE PROPERTY- page. 
 
 Not attempted to be reached for taxation until 1005 ItJ 
 
 Assessment of franchise in 1905 in Mnltnomah County 1«. 
 
 Existence and value not to be denied 17 
 
 Franchises recommended to be assessed as real estate IT 
 
 Earning power of property to be considered in assessment 17 
 
 INTERSTATE COMMERCE COMMISSION — 
 
 Report of statistician as to modes of railroad taxation 37 
 
 ITINERANT MERCHANTS — 
 
 Assessment of goods temporarily in State for sale SO 
 
 JEWELRY. See Household Furniture, Watches, and Jewelry— 
 
 JUDGE, COUNTY — 
 
 As member of board of equalization 01 
 
 LANDS — 
 
 Omission of State or claimed lands from assessment 2:^ 
 
 Assessment as such, on roll, rather than to owner ,57 
 
 Description on roll by reference to description book 5s 
 
 Assessment of undivided interest; paymentof ta.K on undivided portion 58 
 
 Division of assessment to permit payment of tax on part of tract 5S 
 
 Not to be assessed in units greater than quarter section .59' 
 
 Assessment for whole State, tillable and noil tillable, 1900-1905, totals -lOi 
 
 LEAGUE OF AMERICAN MUNICIPALITIES — 
 
 Favorable comment on Oregon method of apportionment 71 
 
 LIMITATIONS — 
 
 Time within which taxes must be collected 79 ■ 
 
 LIQUOR LICENSE — 
 
 Specific tax ; should not be discarded 7 
 
 Division of fees between State and municipalities s;) 
 
 Minority report of Commission as to division of fees SOS 
 
 LIVESTOCK — 
 
 Comparison of assessed and census bureau valuations. 15 
 
 Assessment of transient stock, sheep, etc 80 
 
 LOCAL REVENUES. See also Slate Revenues — 
 
 Separation from State, as to source from whence derived 7 
 
 Separated from state revenues on ad valorem basis by adoption 'of suggested 
 
 mode of corporate taxation 35 
 
 LOTS. See also Lan ds — 
 
 Average amount of taxes paid on improved city property 16 
 
 Assessment for whole State, 1900-1905, totals 202 
 
 LOUISIANA — 
 
 Primitive mode of assessment of railroads in force 37' 
 
 MARYLAND— 
 
 Constitution prohibits poll tax 82 
 
 MASSACHUSETTS — 
 
 Mode of corporate taxation £5 
 
 McCREA, ROSWELL C— 
 
 Discussion of railroad taxation 37 
 
 MERCHANDISE — 
 
 Assessmentof stocks of goods brought within State after March 1st SO' 
 
 And stock in trade, assessment for whole State, 1900-1905 203 . 
 
318 INDEX. 
 
 MONEY— PAGE 
 
 Amount on deposit In Portland, and amount assessed 16 
 
 Assessment for whole State, 190O-19O5, totals 203 
 
 MULES. See Horses and Mules — 
 
 MULTNOMAH COUNTY— 
 
 Assessmentof franchises in 1905 16 
 
 MUNICIPALITIES - 
 
 Division of liquor license fees with State 83, 306 
 
 NEW MEXICO — 
 
 Primitive method of assessment of railroads In force 37 
 
 NEW YORK - 
 
 Mode of taxation of corporations 36 
 
 Report of State Tax Commission of, as to mode of railroad taxation 40 
 
 Tax Reform Association, Chamber of Commerce, and State Commerce Conven- 
 tion, comment on Oregon method of apportionment 71 
 
 Division of liquor license fees between State and municipalities S^i 
 
 NORTHERN PACIFIC EXPRESS CO.— 
 
 Estimated value of property in Oregon, compared with assessment 21 
 
 Summary of report to Commission 288 
 
 NORTHERN PACIFIC RAILWAY CO.— 
 
 Rate of capitalization adopted by census bureau 197 
 
 Computation of value of operating property 198 
 
 Summary of assessments 208 
 
 Summary of report to Commission 246 
 
 NORTHERN PACIFIC TERMINAL COMPANY OF OREGON — 
 
 Rate of capitalization adopted by census bureau 197 
 
 Computation of value of operating property 198 
 
 Summary of report to Commission 252 
 
 NOTES AND ACCOUNTS — 
 
 Amount assessed compared with money deposited in Portland 16 
 
 Proposition to bear assessor's stamp not favored 33 
 
 Assessment for whole State, 1900-1905, total 203 
 
 OHIO- 
 
 Tax ferret or informer system of assessment not productive of results 33 
 
 Tax Reform Association, favorable comment on Oregon apportionment system. 71 
 
 Constitution prohibits poll tax 82 
 
 OIL COMPANIES — 
 
 Reason for omission from recommendation for assessment by central board 43 
 
 OMITTED PROPERTY — 
 
 Not assessed 14 
 
 Intangible property escapes ; tangible property bears brunt of tax 14 
 
 Illustrations of property escaping ; railway operating property 18 
 
 Portland Consolidated Railway Co. ]8 
 
 Oregon Water Power & Ry. Co. 19 
 
 Street railways, as shown by report to census bureau 20 
 
 Northern Pacific Express Co 21 
 
 State or claimed lands 23 
 
 Personal property, not reached by listing or tax ferret system 32 
 
 Assessor to keep present ownership or plat book to avoid omission 57 
 
 Assessment by officer having charge of roll 66 
 
INDEX. 319 
 
 OREGON & CALIFORNIA R. R. CO. See Southern Pacific Co- page 
 
 Oregon & California R. R. Co. v. Jackson County, 38 Or. 589, digested 189 
 
 Rule as to determination of value followed by Commission 52 
 
 OREGON & SOUTHEASTERN R. R. CO.— 
 
 No report made to Commission _ _ 197 jgg 
 
 Summary of assessment __ 2O8 
 
 OREGON RAILROAD & NAVIGATION CO.— 
 
 Rate of capitalization adopted by census bureau 197 
 
 Computation of value of operating property 198 
 
 Summary of a.ssessments 209 
 
 Summary of report to Commission 255 
 
 Summary of supplemental report to Commission 262 
 
 OREGON SHORT LINE RAILROAD CO - 
 
 Rate of capitalization adopted by census bureau 197 
 
 Computation of value of operating property ]98 
 
 Summary of assessment 218 
 
 Summary of report to Commission 26i 
 
 OREGON WATER POWER & RAILWAY PROPERTY — 
 
 Comparison of value and assessment 19 
 
 Summary of report to Commission 298" 
 
 PACIFIC EXPRESS CO.— 
 
 Summary ot report to Commission 290 
 
 PACIFIC STATES TELEPHONE & TELEGRAPH CO.— 
 
 Summary of assessments, 1900-1905 220 
 
 PENNSYLVANIA— 
 
 Mode of corporate taxation ___ 36 
 
 PERSONAL PROPERTY — 
 
 Escapes from taxation under general property tax ?:2 
 
 Listing or tax ferret systems Impracticable o2 
 
 Proposition to have notes stamped by assessor not favored S3 
 
 Abolition of tax advocated by experts, but not recommended 34 
 
 Proper remedy for defects in taxation of, is reform in corporate taxation 31 
 
 Penalty for failure of owner to furnish list to assessor, increased - 57 
 
 Assessment of undivided interest 58 
 
 Payment of tax on undivided interest 5S 
 
 Taxes upon, charged to real estate 75 
 
 Personal property tax; defined 6 
 
 Raising of State revenues by, advantages of system U 
 
 Connecticut system of listing at reduced rate 33 
 
 PLAT BOOK OR PRESENT OWNERSHIP BOOK — 
 
 To be kept by assessor 57 
 
 POLL TAXES — 
 
 Remedy for enforcement wanting 56 
 
 State poll tax recommended to be abolished, road poll increased to $1 S2 
 
 Found oppressive in operation — _ ^2 
 
 PORTLAND CITY & OREGON RAILWAY CO.— 
 
 Report to census bureau 20, 22S 
 
 PORTLAND CONSOLIDATED RY. CO.— 
 
 Comparison of value and assessment ' 18 
 
 Summar.y of report to Commission 298 
 
320 INDEX. 
 
 PORTLAND GENERAL ELECTRIC CO.— PAGE. 
 
 Summary of report to Commission 29^ 
 
 PORTLAND RAILWAY CO.— 
 
 Report to census bureau 20, 228- 
 
 POSTAL TELEGRAPH CO. 
 
 Summary of assessments 223. 
 
 POSTAL TELEGRAPH CABLE CO. OF OREGON — 
 
 Summary of report to Commission 290- 
 
 PRESENT OWNERSHIP BOOK OR PLAT BOOK — 
 
 To be Icept by asse,ssor ,57 
 
 PRIVATE CAR LINES — 
 
 Estimated value in Oregon and in United States—' 192 
 
 PRIVILEGE TAXES. See also Specific Taxes — 
 
 Division between municipalities and State of liquor license fees H-i, 30fi 
 
 Corporation organization fees; changes suggested in scale S4 
 
 PROPERTY TAX — 
 
 Defined 6 
 
 Proportion of state revenue raised by, in 1905 10- 
 
 PUBLICATION — 
 
 Of roll in newspapers not recommended .59- 
 
 PUBLIC LANDS — 
 
 Taxation when claimant has final certificate ^ lii 
 
 PUBLIC SERVICE CORPORATIONS — 
 
 Assessment of fi'anchises as real estate recommended IT 
 
 To furnish information to State Board of Tax Commissioners 18 
 
 Unit system commended as best system of assessment 37 
 
 Creation of central board for assessment of property recommended 43 
 
 Assessment in Oregon widely divergent under present system 43 
 
 PULLMAN CARS — 
 
 Estimated value in Oregon and in United States 192 
 
 PULLMAN COMPANY— 
 
 Summary of assessments 219- 
 
 Summary of report to Commission 2^4 
 
 RAILROADS - 
 
 Percentage of taxes borne by road bed 15- 
 
 Ascertainment of value of operating property by census bureau and Commis- 
 sion 18 
 
 Unit system of assessment first break in general property tax 37 
 
 Primitive mode of assessment in force in Oregon 37 
 
 Computation of value of operating property in Oregon 192, 197, 199- 
 
 Rules for ascertaining value of operating property 189, 191 
 
 Assessment of road bed for whole State, 1900-1905, totals 202 
 
 REAL PROPERTY. See also Lands, Lots — 
 
 Percentage of whole tax borne by 15 
 
 Comparison of assessed and census bureau valuation of farms 15 
 
 Personal property taxes charged upon 75 
 
 Collection of taxes by certificates of delinquency 77 
 
 Bears burden of tax under general property tax system 32 
 
 Description of roll geographically ,57 
 
 Assessment made against land rather than owner 57' 
 
INDEX. 321 
 
 REBATE— PAGE 
 
 Of taxes 75 
 
 For prompt payment of tax, no change recommended 75 
 
 REFRIGERATOR CAR COMPANIES — 
 
 Reasons for omission from assessment by central board 43 
 
 ROAD POLL TAX — 
 
 Increase to St recommended S'2 
 
 ROCKY MOUNTAIN BELL TELEPHONE CO.— 
 
 Summary of assessments 21!2 
 
 ROGUE RIVER VALLEY RY. CO.— 
 
 Computation of value of operating property 199 
 
 Summary of assessments 213 
 
 Summary of report to Commission 269 
 
 ROLLING STOCK— 
 
 Assessment for whole State, 1!)00-1905, totals 203 
 
 ROOSEVELT, THEODORE — 
 
 Message to N. Y. legislature, recommending assessment of franchises as realty. 22 
 
 SALEM LIGHT, POWER AND TRACTION COMPANY— 
 
 Report to census bureau 20, 228 
 
 SECRETARY' OP STATE — 
 
 Ex officio to be member of State Board of Tax Commissioners 45 
 
 SELIGMAN, PROP. E. R. A.— 
 
 Taxation of personal property in inverse ratio to quantity 32 
 
 Principles of corporate taxation 34 
 
 Evils of unequal valuation between counties disappear with abolition of gen- 
 eral property tax 67 
 
 Favorable comment on Oregon system of apportionment 71 
 
 Poll taxes replaced by properly tax 82 
 
 SHARES OF STOCK. See Stock, Shares of — 
 SHEEP— 
 
 Assessment for whole State, 1900-1905, totals 204 
 
 Assessment of transient stock, sheep, etc. SO 
 
 SHERIFF — 
 
 Recommended should be relieved of duties of tax collector 72 
 
 SLEEPING CAR COMPANIES. See Pullman Cars- 
 Reason for omission from assessment by central board 43 
 
 SOUTHERN PACIFIC COMPANY— 
 
 Rate of capitalization of earnings adopted by census bureau 197 
 
 Computation of value of operating property 199 
 
 Summary of assessments 214 
 
 Summary of report to Commission 270 
 
 SPECIFIC TAXES — 
 
 Deflned ^ 
 
 Privilege taxes insufficient to defray state expenses S 
 
 Supplementing general property tax for state purposes s 
 
 Revenue from, more property belongs to State S 
 
 Now extended to supplement state revenues about as far as possible 9 
 
 Proportion of State revenues in 1905 raised frommiscellaneous sources 10 
 
 21 
 
322 INDEX. 
 
 SPECIFIC TAXEB— Continued. page 
 
 Growth and purposes of indirect taxation 10 
 
 Application of principles of equality and uniformity 12 
 
 Advantagea and disadvantages 14 
 
 Last tendency of legislation to depart frora, and return to ad valorem tax 18 
 
 To be under general supervision of State Board of Tax Commissioners 48 
 
 Should supplement ad valorem taxes as basis for state revenue 72 
 
 State poll tax, abolition recommended; increase of road poll tax 82 
 
 STATE OR COUNTY BONDS OR WARRANTS — 
 
 Assessment 25 
 
 STATE BOARD OF EQUALIZATION — 
 
 Inequalities in equalization among counties ; plan in disfavor 67 
 
 STATE BOARD OF TAX COMMISSIONERS — 
 
 Recommended to be created 18, 48 
 
 Vower to require information from public service corporations 18 
 
 Of whom composed '. 45 
 
 Terms of office of appointive members— 45 
 
 General powers of the board--^ 46 
 
 Supervisory and advisory powers 46 
 
 To prescribe blanks 46 
 
 Annual visits to be made each county by one member.. 47 
 
 To recommend legislation or constitutional changes necessary 47 
 
 To submit report to legislature 48 
 
 To have general charge of collection of inheritance taxes 48 
 
 To supervise collection of specific taxes due the State i 48 
 
 Valuation of franchises ; advice to local assessors 43 
 
 Assessment of certain property by board 49 
 
 To be guided by mileage basis in apportioning values 49 
 
 To ascertain value of branch lines 50 
 
 Appraisal and deduction of car shops, repair shops, bridges, etc 51 
 
 Intangible elements of value to be considered 51 
 
 Choice in methods of ascertaining value 51 
 
 Power to call for reports frora assessable persons, etc 52 
 
 Manner of making assessment of property by hoard 58 
 
 Tentative roll prepared ; notice of examination and correction 53 
 
 Review of roll ; corrections ; omitted property added 53 
 
 Appeal from action of board 5^1 
 
 Assessments certified to county clerks 54 
 
 Assessor to file oath with board as to full cash value by him 54 
 
 Members not to accept pass or gratuity 54 
 
 Assessments made in 1907 not intended to be covered by act recommended 54 
 
 STATE LANDS — 
 
 Taxation when contract of sale Issued 23 
 
 STATE REVENUES. See also Apportionment, Indirect Taxes, Specific Taxes — 
 
 Separation from local revenues as to source from whence derived 7 
 
 Sources from which derived 10 
 
 Proportions raised by direct and indirect metbods in 1905 10 
 
 Raising by personal properly taxation alone; advant-ages of system 11 
 
 Separated from local revenue on ad valorem basis by adoption of suggested 
 
 mode of corporate taxation 35 
 
INDEX. 323 
 
 STATE REVENUES.- ComMnued. page 
 
 Advantages and disadvantages of Indirect taxes as source 68 
 
 Part of liquor license fees to be remitted by municipalities to State 83, 306 
 
 STATE TREASURER — 
 
 Ex officio, to be member of State Board of Tax Commissioners 45 
 
 To Indorse payment of State's portion of liquor license fees on license. 83 
 
 STEAMBOATS — 
 
 Assessment of, compared with railroad and street railroad property 15 
 
 Total assessment of whole State, 1900-190.1 203 
 
 STOCK — 
 
 Shares of, assessment for State, 1900-1905 203 
 
 STREET RAILWAY BED — 
 
 Per cent of tax borne by 15 
 
 Assessment for whole State, 1900-1905, total 203 
 
 STREET RAILROADS - 
 
 Reports to census bureau, comparison with assessments ^ 20 
 
 Assessment by central board recommended.. 43 
 
 SUMMARIES — 
 
 Assessment rolls of State, 1900-1905, Inclusive 202 
 
 Assessment of public service corporations , 205 
 
 Report made to Commission by public service corporations 232 
 
 Reports made to census bureau bystreet railway companies 22S 
 
 SUMPTER VALLEY RY. CO.— 
 
 Computation of value of operating property 199 
 
 Summary of assessments 218 
 
 Summary of report to Commission i 278 
 
 SWINE — 
 
 Assessment for whole State, 1900-1905 201 
 
 TAX CERTIFICATES OF DELINQUENCY — 
 
 Manner of issuance and foreclosure 77 
 
 Sale of property to satisfy amount paid for certificate and taxes paid 78 
 
 Proceedings on appeal 78 
 
 Effect of system in Washington, taxes fully collected - 77 
 
 TAX COLLECTOR — 
 
 Present inconsistent statutory provisions as to time of settlement with treas- 
 urer . 56 
 
 Recommended treasurer shall be, instead of sherifl 72 
 
 TAX FERRET SYSTEM — 
 
 Mode of operation, system ineffective 33 
 
 TAX ROLL. See also Assessment Roll — 
 
 Delivery of assessment roll with tax extended and warrant attached to col- 
 lector, as tax roll . 66 
 
 Entry of all proceedings in collection of taxes made In roll 66 
 
 Officer having possession to assess omitted property 66 
 
 TAX TITLES. See Tax Certificates of Delinquency — 
 
 Now generally held invalid __ 55 
 
 In order to validate, system of Issuance and foreclosure of certificates of delin- 
 quency devised — 77 
 
324 INDEX. 
 
 TELEGRAPH AND TELEPHONE— PAGE 
 
 Assessment of properties for whole State, 1900-1905 202 
 
 Reason for omission from recommendation for assessment by state board 4B- 
 
 TEXAS— 
 
 Primitive mode of assessment of railroads in force 3T 
 
 TILLABLE LANDS - 
 
 Assessment for whole State, 1900-1905, totals 202 
 
 TIME — 
 
 Of taking elTect of Commission's proposed bills 61, 65, 81 
 
 Of collection of taxes, no change recommended 74 
 
 TREASURER, COUNTY— 
 
 Recommended shall be tax collector 72 
 
 UNDERVALUATION — 
 
 Table showing percentage in various counties 27 
 
 Tendency to come to cash value basis 2>i 
 
 No reason lor practice under present system of apportionment 28 
 
 Injustice of practice, impossibility of equality 2^ 
 
 Remedies suggested , 30 
 
 Recommendations of-the Commission 30' 
 
 UNION COUNTY— 
 
 Assessment roll divided by two, in 1905 28 
 
 UNION DEPOT COMPANIES — 
 
 Assessment by central board recommended 43- 
 
 UNION STREET & SUBURBAN RAILWAY COMPANY— 
 
 Report to census bureau 20, 22& 
 
 UNIT SYSTEM - 
 
 Defined 3T 
 
 Recommended as best system of valuing public service property 37 
 
 Trend of modern legislation toward new administrative methods of assess- 
 ment 42 
 
 VALUATION FOR ASSESSMENT. See Undervaluation- 
 
 Inequalities of local valuation avoided by indirect taxati<in 14 
 
 WAGONS. See Farming Implements, Wagons, and Carriages. 
 
 WASHINGTON — 
 
 Results of tax certificate of delinquency system of collection of delinquent real 
 
 estate taxes 77 
 
 Provisions for division of fees for liquor license fees between State and munici- 
 palities followed S-i 
 
 WASHINGTON & COLUMBIA RIVER RAILWAY COMPANY— 
 
 Computation of value of operating property _ 199 
 
 Summary of assessments ;;1S 
 
 Summary of report to Commission ^79 
 
 Summary of supplemental report to Commission . 281 
 
INDEX. 325 
 
 WATCHES. See Household Furniture, Watches, and Jewelry. page 
 
 WELLS, FARGO & Co.— 
 
 Summary of report to Commission 293 
 
 Summary of special report to Commission 295 
 
 , WESTERN UNION TELEGRAPH CO.— 
 
 Summary of assessments 221 
 
 Summary of report to Commission _ 297 
 
 WISCONSIN — 
 
 Railroad influence exercised for elective rather than appointive assessing 
 
 jconimisslon 45 
 
INDEX. 
 
 PROPOSED COIS^STITUTIONAL AME]SDME]STS 
 AND BILLS. 
 
 CONSl'ITUTIONAL AMENDMENTS. 
 
 ■ 
 
 SUBJECT. 
 
 SEC. 
 
 PAGE 
 
 Article I, Section 32, Constitution of Oregon 
 
 87 
 
 Article IX, Section 1, Constitution of Oregon 
 
 88 
 
 
 
 ASSESSABLE PROPERTY AND MANNER OF ASSESSMENT. 
 
 SUBJECT. 
 
 SEC. 
 
 PAGE 
 
 Property subject to taxation ~ 
 
 Real and personal properly to be assessed uniforraly and ratably 
 
 Terms land, real estate, and real property, i ow construed 
 
 Improvements on lands, and privileges and franchises construed as real 
 
 property 
 
 Mines, minerals, and trees construed as real property 
 
 Terms personal estate and personal properl,y, how construed 
 
 Things taxable as personal property, scheduled 
 
 Property exempt from taxation 
 
 Property of United States and State 
 
 Public or corporate property of municipalities. 
 
 Properly" of literary, benevolent, charitable, and scieutiflc institutions. 
 
 Hou.'^es of public worship, cemeteries, and, crematories 
 
 Public libraries 
 
 Property of Indians 
 
 Personal property of infirm, aged, or poor persons 
 
 Personal property of householder 
 
 Lands in road, street, or alley 
 
 Stocks in banks, loan and trust companies, where assessed 
 
 State, county, or municipal lands assessed to purchaser as personal prop- 
 erty 
 
 Improvements on public lands assessed as personal property until final 
 
 proof 
 
 United States lands assessed as such after final proof, although patent not 
 
 issued 
 
 Assessor to obtain lists of United States and State lands sohl, and final 
 certificates 
 
 Assessment of proppvty — 
 
 Manner of asse.'-sment of undivided estate of deceased person 
 
 Personal property, where a.^isessed 
 
 Partners, taxed jointly or severally: both liable for joint tax 
 
 Corporations, where personal property assessed 
 
 Lands taxfd in county in which same lie 
 
 Chattels kept for sale, capital and machinery, where taxable — 
 
 When incorporated, company is taxed on capital, stockholders not taxed 
 
 individually 
 
 Pledged personal property taxed to possessor 
 
 1 
 
 8» 
 
 ■1 
 
 89 
 
 2 
 
 89 
 
 2 
 
 89 
 
 ;■! 
 
 90 
 
 M 
 
 90 
 
 4 
 
 90 
 
 4 
 
 90 
 
 4 
 
 91 
 
 4 
 
 91 
 
 4 
 
 91 
 
 4 
 
 91 
 
 4 
 
 91 
 
 4 
 
 91 
 
 4 
 
 91 
 
 .■i 
 
 92 
 
 (i 
 
 92 
 
 7 
 
 9S 
 
 .8 
 
 93 
 
 8 
 
 93 
 
 
 
 93 
 
 10 
 
 94 
 
 11 
 
 94 
 
 12 
 
 9.5 
 
 IS 
 
 9.5 
 
 14 
 
 9fi 
 
 15 
 
 96 
 
 l(i 
 
 9(i 
 
 17 
 
 96 
 
328 
 
 INDEX. 
 
 ASSESSABLE PbOPERTY AND MANNHK OI' ASSESSMENT. — ConMflued. 
 
 jyiiiy of counly cumeHSom — 
 
 Assessor to procure bliink roll and make assessment 
 
 Roll to be returned on or before flrst Monday in October _.. 
 
 Assessnreiit ma.de on basis of ownership Mai'Cb flrst 
 
 Assessment to be at true cash value ; true cash value construed 
 
 No deduction of indebtedness allowed..— 
 
 Assessment of lands of unknown owner 
 
 Irregularities in description of land waived 1., 
 
 Personal property to be valued at true cash value 
 
 Improvements on claimed lauds valued as personal property 
 
 Assessor to make plat of surveys; present ownership book and taxpayer's 
 
 index 
 
 Assessment of livestock or other personal property of nonresiden ts 
 
 Assessor to make diligent inquiry and assess all taxable persons and 
 
 property 
 
 Owner or managing agent to furnish assessor with list of property 
 
 Penalty for and proceedings after refusal to furnish list 
 
 Assessor to give certificate of assessment ; penalty for refu.sal 
 
 Assessment roll, contents 
 
 City, village, or town in which lots are situated to be specified in roll 
 
 Representative character of trustee, guardian, executor, or administrator 
 
 to be stated 
 
 Undivided interest in real or personal property; inanner of assessment 
 
 and payment of tax 
 
 Real property, how described 
 
 What, sufiifieht description in assessment; figures and abbreviations 
 
 DescT-iption book to be kept in ofl^ce of tax collector; conteiits 
 
 Division of assessment made upon whole of tract 
 
 Payment of tax on part tract assessed as whole 
 
 Land.^ of unknown owner, how described 
 
 Assessment roll, forms ; roll divided for convenience 
 
 Additional columns in assessment roll ; entries to be made therein 
 
 Cities, school districts, etc., in which land is situate, to be designated on 
 
 roll 
 
 Assessor to givenotice of meeting of board of equalization; proof of notice- 
 Assessor taken to include his deputy 
 
 Special assessor appointed bv county court when assessor fails to act 
 
 Sections repealed : B. & 0. Comp. 2709, 2710, 30.11, SOW, SOW, 3039 
 
 Assessment March 1, 1907, not affected 
 
 .SEC. iPAGE 
 
 29 
 30 
 31 
 ^2 
 32 
 33 
 ■M 
 3.5 
 
 3.5 
 36 
 87 
 :« 
 39 
 40 
 
 97 
 97 
 97 
 97 
 97 
 97 
 98 
 
 99 
 
 lOO 
 100 
 100 
 101 
 101 
 102 
 
 102 
 103 
 103 
 103 
 104 
 104 
 10.5 
 10.5 
 107 
 
 107 
 107 
 10.S 
 108 
 109 
 109 
 
 ASSESSMENT OP PANK STOCKS, SHAiiES AND CAPITAL. 
 
 SEC. PAGE 
 
 National banks and corporations located in State principally engaged in bank- 
 ing — 
 Stockholders or share-holders assessed and taxed on value of shares of 
 
 st<ick as of March 1st 
 
 Statement to be furnished assessor by cashier or accounting officer 
 
 Real estate of bank assessed and taxed as other real estate 
 
 Ascertainment of value of stock 
 
 Shai'es of national banks, not located within State, e.xempt 
 
 Bank to keep and furnish assessor with list of stockholdei's 
 
 Foreign banks, etc., and local companies or persons, not jyrincipally engaged 
 
 in banking — 
 Cashiei", managing or accounting ottlcer to furnish assessor with annual 
 
 statement 
 
 Mannei' of ascertaining amount of asses;.able bank capital 
 
 Taxes to be a charge on dividends, stock and bank capital 
 
 Oflicers paying over dividends personally liable wben'ta.xes not paid 
 
 Sale of stock for delinquent taxes 
 
 Penalty for neglect or refusal to furnish statement 
 
 Penalty for making or furnishing false or fraudulent list or statement 
 
 Sections repealed : B.&C. Comp. .3042. 80ti3, 3004, 30115, 30117, 30(i.S 
 
 Section amended : Daws 1903, p. 286, t-^ee. 1 
 
 Assessment March 1, l907, not affected 
 
 11(L 
 110 
 110 
 110 
 111 
 112 
 
 111 
 112 
 113 
 113 
 H3 
 113 
 113 
 114 
 114 
 114 
 
INDEX. 
 
 329 
 
 WTATE BOARD OF TAX COMMISSIONERS, POWERS, DUTIES, AND 
 PROCEDURE. 
 
 SEC. IPAGE 
 
 Composition of board — 
 Board to consist of Governor, Secretary of State, State Treasurer, and two 
 
 experts 
 
 Appointive members to devote entire time to duties? not both members 
 
 of sjune political party 
 
 Board toadt)ptana use official seal 
 
 :\Ianner of appointment and qualification of appointive members; boDd_. 
 
 Manner of ai)pointing first two appointive members 
 
 Term of office of appointive members 
 
 Duties of boa rd — 
 
 General supervision of taxation system and collection of public revenues. 
 
 To require all assessments to be made according to law 
 
 To se*^ all taxes due State, counties or municipalities are collected 
 
 To pres^cribe books and blanks 
 
 To construe tax and revenue laws and instruct officers ^ 
 
 To examine books, papers and witnesses, to obtain information to assist 
 
 county officers in valuing franchises 
 
 To see to enforcement of penalties 
 
 To superintend enforcement and collection of inheritance tax laws 
 
 To inakt' its own rules and regulations 
 
 To report to le^rislature at each regular session 
 
 To investigate revenue laws of other states and countries and make rec- 
 ommendations 
 
 One member to visit each county annually 
 
 To require reports from State, county or municipal officers 
 
 To make annual assessment of railroad, union station, depot and electric 
 
 railway companies 
 
 To make annual assessment of inter-state or inter-county heat, light, 
 
 po\vr-r, water, gas, and electric companies 
 
 Term propfi ty, what included 
 
 Property not assessable by board, but assessable by county assessors 
 
 Property having situs in this State defined 
 
 Annual reports required of corporations; contents 
 
 Blanks for leports furnished by board . 
 
 Penally lor refusal or neglect to make report 
 
 j^.tsessinenl of proper in by state board — 
 
 Board to prepare annual statement roll as of March 1st 
 
 Manner of determining value of property assessable by board 
 
 Earning power and franchises taken into consideration 
 
 Certiticate of county assessor as to properly locally- assessed, taken into 
 
 couMderation 
 
 Apportionment of value of inlor-state line made on mileage basis 
 
 Value of property determined as unit ; property locally ae-sessed deducted. 
 
 Sufficiency of description in assessment roll 
 
 Mileage to be stated in roll 
 
 Main and branch line values to be ascertained 
 
 Apportionment of assessment to counties according to mileage 
 
 Notice of sittings of board to review fissessment and apportionment, pub- 
 lication and proof 
 
 Board to meet annually first Monday in October 
 
 Board to review and correct assessment roll and apportionment 
 
 Assessment of omitted property 
 
 Incn^as;- or change in apportionment; notice 
 
 Petitions for reduction of assessment oi change of apporlionment to be in 
 
 writing and verified; when filed 
 
 Review of roll to be completed in one month 
 
 Record of action of board sitting for purposes of review 
 
 Roll kept on tile as public record 
 
 Appeal from action of board ; notice, procedure and determination 
 
 Tax proceedings not to be stayed by taking appeal 
 
 Assessments final when roll has been reviewed 
 
 Assessment certified to county clerk 
 
 County clerks To apportion amount certified among city, school, and road 
 
 districts, etc. 
 
 Taxes levied and collected on assessments so made, as other taxes levied 
 
 and collected 
 
 ■Corporations to report to county clerk length of lines in each district taxed. 
 
 10 
 10 
 10 
 
 10 
 10 
 11 
 12 
 12 
 13 
 14. 
 
 15 
 16 
 17 
 17 
 18 
 
 18 
 19 
 20 
 21 
 22 
 22 
 23 
 23 
 
 23 
 
 23 
 24 
 
330 INDEX. 
 
 State Board of Tax Commissionebs, Powers, Dfties, and Procedure.— Co«£m«ed. 
 
 Procedure — 
 
 Record of proceedings of board 
 
 Majority conKLltutes quorum 
 
 Temporary officers appointed 
 
 Secretary of board, appolutrae^nt and duties 
 
 Clerical assistance to board 
 
 Oorapensatiou of appointive members; traveling expenses 
 
 Regular sessions of board to be held at State Capitol 
 
 Special sessions to be beld elsewhere within State 
 
 Secretary of State to furnish office, necessary supplies, and printing. __ 
 Examination of witnesses and production ot books and papers before ! 
 
 board or member thereof 
 
 Penalty for refusal to testify or for disobeying subpoena 
 
 Penalty for furnishing false or fraudulent statement or testimony 
 
 Vacancies in office of appointive members ; how filled 
 
 Witness fees and mileage 
 
 County sheriffs to serve and return process, papers, and subpoenas 
 
 Regular meetings of board 
 
 Claims audited at regular meetings; payment out of state treasury 
 
 County assessor to file oath as to full cash value assessment by him— 
 
 Penalty for omission of assessor to tile oath or assess property 
 
 Members of board not to accept free pass or gratuity 
 
 Companies liable to assessment to maintain office within State — 
 
 Terms person, company, corporation, or association, how construed-. 
 
 Sections repealed: B. & C. Comp., 30jO, 3051, 3052, 30-53, and 3054 
 
 Assessment March 1, 1907, not aflPected 
 
 Board not to make assessment until after assessment of March 1, 1907_ 
 
 SEC. 
 
 PAGE 
 
 27> 
 
 129 
 
 26 
 
 129 
 
 25 
 
 129 
 
 2(i 
 
 129 
 
 2fi 
 
 129 
 
 27 
 
 129 
 
 2^ 
 
 13(J 
 
 2X 
 
 130 
 
 28 
 
 130 
 
 29 
 
 130 
 
 2!) 
 
 im 
 
 ■M) 
 
 129 
 
 HI 
 
 131 
 
 82 
 
 131 
 
 ;« 
 
 131 
 
 m 
 
 131 
 
 H4 
 
 131 
 
 S,T 
 
 131 
 
 Wi 
 
 13i 
 
 S7 
 
 132 
 
 3s 
 
 133 
 
 ■m 
 
 133 
 
 40 
 
 133 
 
 4(1 
 
 133 
 
 41 
 
 13.i 
 
 EQUALIZATION OF ASSESSMENTS. 
 
 sec. page 
 
 County board of equalization, how constituted 1 : 134 
 
 Board to meet first Monday in October 1 i 134 
 
 County judge to be chairman, county clerk to be clerk of board 1 184 
 
 Quorum of board 1 134 
 
 Qualification of naembers of board '1 134 
 
 Corrections to be made in roll and omitted property assessed i 'A 135 
 
 Notice of increase in assessment I 4 , 135 
 
 Petitions for reduction of assessment to be in writing and verified, filed ! 
 
 during first week I 4 i 13o 
 
 Sittings of board ; equalization to be completed within one month 5 [ 135 
 
 Record of proceedings of board 6 i 136 
 
 Corrected and equalized roll to be returned to county clerk I 7 | 136 
 
 Appeal to circuit court from action of board , ^ 136 
 
 Tax proceedings not stayed by taking appeal i ^ 137 
 
 Sections repealed : B. & C. Comp. b079, 30S0, 3081,,30«3 and 3060 in part ; Laws ; 
 
 Special Session 1903, p. 5, section 3 , ! 
 
 LEVY AND COLLECTION OF TAXES. 
 
 bEC. PAGE 
 
 Levy of taxes — 
 
 County court to make annual estimate 1 lo*^ 
 
 Annual estimate to be apportioned together with stale, school, and other , 
 
 required taxes 1 138 
 
 County court to make levy for county purposes at January term j - 139 
 
 County court to make other required or permissible levies at January term.' 3 , 139 
 
 County clerk to be notified of rate of levy In school district, city, and other 1 i 
 
 public corporations ] 4 I 139 
 
 Tax levies to be in even mills or tenths of mills i 5 loft 
 
INDEX. 
 APPORTIONMENT OF REVENUES FOR STATE TAXES. 
 
 531 
 
 SUBJECT. 
 
 SEC. PAGE 
 
 County clerks to certify expenses of county to Secretary of State 
 
 Secretary of State to keep record of statemeut certitled ._ 
 
 Apportionment of revenues by State among counties made In January 
 annually ___. ■ 
 
 Method of proceeding in making state apportionment _.. 
 
 Secretary of State to report to legislature amount of ooUeotious and appor- 
 tionments 
 
 10 
 
 MO 
 
 140 
 141 
 
 COLLECTION OF TAXES AND PROCEEDINGS RELATING THERETO. 
 
 SEC. PAGE 
 
 Words "tax collector," meaning - 
 
 County treasurer is tax collector 
 
 Bond a.s tax collector; cumulative to general official bond 
 
 Extension of taxes in assessment roll by county clerk 
 
 "Warrau t attached to roll ; delivery of roll to tax collector 
 
 Credits allowed tax collector in settlement 
 
 Tax rolls are nublic records ; preserved in office of tax collector 
 
 City, school, and road districts, port and other municipal taxes, on what 
 
 assessed valuation levied 
 
 County clerk to furnish certificates as to valuation of assessable property 
 
 In taxed districts 
 
 All taxes collected by same officer and in same manner as county taxes 
 
 Taxes to be paid in gold or silver coin 
 
 Grantor or grantee, which to pay tax 
 
 Tax collector to make weekly statement 
 
 Funds received, kept separately, how disbursed 
 
 Applying m.oney to another object than that for which collected ; penalty- 
 Tax collector to receive and receipt for moneys and countj' orders col 
 
 lee ted ; penalty 
 
 Tax collector's records and stubs ; contents 
 
 County orders received for taxes 
 
 Tax collector to keep collection register showing funds and collections 
 
 Correction of double assessments and other errors by tax collector 1 
 
 Assessment of omitted property by officer having possession of roll 
 
 Proceedings on failure of officer to assess omitted property 
 
 Time for payment of taxes 
 
 Penalty for delinquency; interest on delinquent taxes [ 
 
 Rebate for payment on or before March 15 1 
 
 Collection of personal property tax ; levy on and sale of personal property^ 
 
 Personal property tax charged to real property 1 
 
 Lien of real estate taxes ; priority and effect of sale 
 
 County order not to be received for less than face 
 
 False returns as to tax paid ; petialty., 
 
 Extension of delinquent taxes ; statement of tax collector to county court 
 
 Credit for unpaid taxes and double assessments 
 
 Credit for taxes paid and returned as delinquent 
 
 Tax collector's refusal to make returns and pay over collections; penally- 
 State taxes paid over to State Treasurer I 
 
 Penalty for failure to pay over to State Treasurer .. I 
 
 Tax certificates of delinquency — 
 Issuance of certificates of delinquency when real property taxes not paid__ 
 
 Contents of certificates 
 
 Guaranty of repayment when certificate void 
 
 Rales of interest borne by certificates 
 
 Certificates issued in order of priority of application ; competition on rate- 
 Foreclosure of certificates : 
 
 Contents of notice or summons 
 
 Manner of service of summons — 
 
 County clerks to furnish forms for foreclosure 
 
 District attorneys to bring action 
 
 Issuaiice of certificates to counties; manner of foreclosure 
 
 Taxes paid by interested persons before execution of deed ; reimburse- 
 ment and lien 
 
 Redemption of certificates before deed 
 
 Hearing, judgment and decree in foreclosure 
 
 Sale of property for taxes 
 
 Form of notice of tax sale 
 
 143 
 14:5 
 143 
 144 
 )44 
 144 
 14.T 
 
 145 
 
 145, 
 
 146 
 
 146 
 
 146 
 
 146 
 
 147 
 
 147 
 
 21 
 
 147 
 
 22 
 
 148 
 
 22 
 
 14S 
 
 22 
 
 148 
 
 ■m 
 
 14H 
 
 24 
 
 149 
 
 25 
 
 150 
 
 2(i 
 
 151 
 
 26 
 
 151 
 
 26 
 
 152 
 
 97 
 
 L52 
 
 27 
 
 152 
 
 2-( 
 
 153 
 
 29 
 
 1.53 
 
 3(1 
 
 1.54 
 
 HI 
 
 1.54 
 
 •A'i 
 
 1.55 
 
 KA 
 
 1.55 
 
 34 
 
 1.55 
 
 35 
 
 156 
 
 36 
 
 156 
 
 37 
 
 1.56 
 
 37 
 
 157 
 
 37 
 
 1.57 
 
 3K 
 
 1.57 
 
 38 
 
 157 
 
 ,S9 
 
 J5.^ 
 
 40 
 
 1.59 
 
 41 
 
 159 
 
 41 
 
 1.59 
 
 42 
 
 KiO 
 
 43 
 
 161 
 
 44 
 
 161 
 
 45 
 
 162 
 
 45 
 
 IftS 
 
 io 
 
 lOi 
 
INDEX. 
 
 CoIjIjEC'tion of Taxes and Procekdings Relating Thereto.— Continued. 
 
 SEC. PAGE 
 
 Sherifl"'K deed ; form 
 
 Appeal from final order, judgment and decree, and foreclosure 
 
 Holder of certificate must pay taxes before applying for foreclosure 
 
 Forfeiture of oertiflcate to subsequ^ut certificate holder 
 
 Books and records of tax collector as evidence 
 
 Tax collector to pay over redemption moneys received, to successor 
 
 Redemption releases property from lien 
 
 Recovery of cost of publication 
 
 Deeds executed by sheriff, evidence as to what facts 
 
 Conclusiveness of judgment o*' decree 
 
 Opening up j udgment or decree within one year after entry — 
 
 When taxes deemed delinquent for purposes of act 
 
 Fees of tax collector and county clerk 
 
 Disposition of proceeds of sale of property acquired by municipalities 
 
 Reimbursement for taxes paid by mistake ; Issuance of certificates of de- 
 linquency therefor 
 
 Assignment to individuals of cerliflcates of delinquency issued to counties- 
 Assignment of certificates of delinquency by owner ^ 
 
 Sale of lands bid in by county or municipality ; notice ana procedure 
 
 Executioii of deed for lands sold, previously acquired by county or munici- 
 pality 
 
 Sales made to counties or other public corporations validated 
 
 Eft'ect of deed given by tax collector 
 
 Tend'-r of plaintiffs in action to avoid deed 
 
 Annual sale of lands to which county or public corporations have acquired 
 
 title during previous year.— 
 
 Public corporations must dispose of property within six years from date 
 
 of delinquency.- 
 
 Taxes void six years after delinquency 
 
 Lien creditor may pay tax and add to" lien 
 
 Payment of t-ax by occupant or tenant ; reimbursement 
 
 Limitation of time for bringing suits on or against tax title 
 
 Tender of purchase price, taxes, and interest into court when tax title 
 assailed 
 
 -Mi'<reUanemi!i provisionn — 
 
 Term "'county court," how considered 
 
 Fees for collection of delinquent taxes 
 
 Itinerant merchants, how ta.xed ; penalty for failure to notify assessor 
 
 Reassessment in case of error 1 
 
 Penalty where tax collector fails to pay ov*-r taxes or make settlement 
 
 Remedy against tax collector for false return 
 
 Neglect of duty of officer; penalty 
 
 Tax records prima facie evidence in judicial proceedings 
 
 Salaries and other public claims ; in what money paid 
 
 Sections repealed : B. & C. Comp., title XXX, ch. 5, 6, and 7; Laws Special 
 Session 903, p. 1 et seq. "sees. ■( to lli inclusive. Act February 12, 1903; 
 Act February 24, 190:i; Acts December 24, 1903; Laws 1905, ch. 7, 53, 
 
 US, 1.56, l(j2, and 183 
 
 Saving clause as to assessi.ient on basis of ownership jNIarch 1, 1907 
 
 1 i: 
 
 5S 
 .59 
 fiO 
 61 
 
 62 
 63 
 63 
 63 
 
 70 
 
 72 ! 
 
 73 t 
 74 
 
 76 
 
 SO 
 
 164 
 165 
 166 
 166 
 166 
 187 
 167 
 167 
 167 
 168 
 16-i 
 160 
 169 
 169 
 
 170' 
 170 
 170 
 170 
 
 171 
 
 171 
 172 
 172 
 
 173 
 173 
 174 
 174 
 174 
 
 175 
 175 
 175 
 176 
 177 
 177 
 177 
 178 
 17S 
 
 178 
 179 
 
 THE SPECIFIC TAXES. 
 
 SEC. PAGE 
 
 J^icpnsf for intOTirnlinff litjiiors — 
 Ten per cent to be paid into general fund of state treasury 
 
 License is not valid until State's jiroportion paid 
 
 Officpi's receiving license fee to immediately transmit Slate's proportion 
 Provisions of act applicable to all cities and towns 
 
 J'nil taxes — 
 Road poll tax to be four dollars per annum 
 
 Sections repealed: B. & C. Comp., 3041 and 3042 (general poll tax) 
 
 "Corporation ? ,• orr/anization fees — 
 
 Schedule of fees 
 
 Inlm-ilrinc. taxes — 
 Estates to which applicable; exemptions, rates of taxes 
 
 ISO 
 ISO 
 ISO 
 180 
 
 180 
 181 
 
 180 
 184 
 
ERRATA. 
 
 Page 14, 6tli line from bottom, for "genu ine property htw^' read "genuiae proDerty tcix.'^ 
 
 Page 24, 3rd line from bottom, for "is their principal feature" read '*a5 their principal 
 feature." 
 
 Page 48, 7th line from bottom, read '-he evaded" for "■were evaded." 
 
 Page 75, 4th line of 4th paragraph, read "Monday in October'^ for "Monday in April.''^ 
 
 Page 7t), end of 7th line, for '■* distribution''^ read ^'distress." 
 
 PsLze 111, *>th line from bottom, insert "shall furnish" after "with a' view to profit.'* 
 
 Page 112, line 5, for "swc/i" read "loziA." 
 
 Page 181, strike "and 5" from first line of title to bill.