Liberal Republican. [volume] (Dallas, Or.) 1872-1???, 1872-12-14
LAWS OF OREGON.

Board OF Equalization The Governor
has appointed John Whitaker, Hon N.
II. Gates and Ex-Governor Geary J.,
Curry as such Board who are now at,
work at Salem.
AN ACT to provide for the State
Board Of Equalization.
BE it enacted by the Legislative AS
sembly Of the State of Oregon:
SEC. /. There shall be State
Board Of Equalization, consisting OF
three members to be elected in Joint
Convention of the Legislative Assem-
bly, Of the present session, and in case
they should fail to elect said Board of
Equalization shall be appointed by the
Governor The members Of said Board
shall hold their Office for the term of
four years, and until their successors
are elected and qualified Providing,
however, that the Governor for cause
may at any time remove either Of the
members Of said Board
SEC. 2. The members Of said
Board, before entering upon the dis
chars c of the duties. shall tako and
subscribe an oath OF office, as follows
w do solcnnly swear tina t
l will support tho Constitution OF the
United States, the Constitution Of the
State Of Oregon, and that will faith
fully aud impartialIy discharge the
duties imposed upon me~a memher OF
the Board Of Equalization for the State
of Oregon )" which oath slall be filed
with the Secretary Of State.
SEC. 3. Said Board shall meet at
Salem, the capital Of the State, on the
second Monday OF September, in each
year, and remain in session until the
business that may properly came before
it is properly disposed Of \ majority
of the Board shall constitute quorum.
SEC l. At the first meeting Of
sa,n - - H'"s,,;4I !2r 10 the proceed
ing section, il Shall make aud adopt ali
rules and regulations necessary to carry
out the purposes Of this act; aud not
to III conflict with the laws this State.
SEC. s. Il Shall be the duty Of
said Board, to make dilgent inquiry
as to the mode aud manner in which
the assessors aud collectors Of the rcve,
nue. in this State perform their duties
aud If there vas reasonable cause to
believe that any assessor or collector
has iai!cd 10 or refused to p-riurm any
of the duties imposed upon him By
law, then said Board shall at once make
IA thorough investigation Of the matter
and It,ailcr such investigation, il appears
10 said Board that officer has failed or
refused to fully discharge his doiies Of
his office, the Board shall certify the
fact to the District Attorney Of the
district including the county in which
the duties of suvh officer should be
performed, With instructions to such
district attorney II institute against
such officer the legal proceedings that
such officer has rendered himself liable
to By reason Of sueh failure or refusal,
and it shall be the duty Of the district
attorney to obeJ such instructions.
See. s. 1t shall be further duty
of said Board, from time to time. to
make a dllli1ent examination as to
whether the assessment made By the
assessors 81 the several counties in this
State arc equal and ubi.o:n, according
to location, -9iI and pravemeat>,
productions aui manufactures aud to
that enl said Board may examine the
ORIGINAL assessment rolls on file
IN the Office Of the Secretary Of State,
or certified copies thereof, Of the differ
ent countlos, and may bear representa-
tons from the Boards Of Equalization
IN the several couutics. aud such other
evidence as may be deemed necessary
And said board may, after such
examination, and at any time before
the County Boards of Equalization
have finally acted upon the assessment
rolls respectively Of their several coun-
ties, eqnalize such assessments by add,
ing to or deductiog from the valuation
OF taxable rropcrty, in any county or
counties, suth percentage Us will
produce relatively equal and uniform
valuations between The several counties
OF this State aud the percentage SO
added to or deducted from the
valuations in each Of the counties OF
this State shall be entered upon the
record shall he transmitted to the
several County Boards OF Equalization
in the State, before such Boards shall
have, as Boards Of Equalization, acted
upon the assessment rolls ubou which
the addition or reduction is to be made;
and every County Board of Equalization
receiving such ccrtilictc shall at once
equalize the assessment roll of their
county in accordance with the action
Of the State Board by adding to or
deducting from the valuation Of
as it appears on such roll, the
prescribed by said Bosrd.
the. reduction or addition 50 made shall
relate back to the time of the original
and have the same force
and effect as if then made. Ia al
cases whele the tax leviod on personal
II I II