The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1873-11-28


creditors must be assessed for the
amount due them in case they have
made no previous return of the same
| in their statement Of taxable property.
Rule 10. When q taxpayer owns
taxable property in two OF more
counties, he should have the benefit
of his indebtedness, after naming his
creditors, in proportion to his taxable
property in such counties.
Rule IL. On entering upon the
discharge of their duties, the Assess
ors shall furnish by mail or other
convenient method, to each taxpayer
within their respective counties, c
blank form, substantially as follows,
requiring the said taxpayer to fill or
cause to be filled the blanks in said
form with true statement responsive
to each question therein, and the
Assessor shall give reasonable notice
of the day or days when he will be
in stated precinct to receive the
said statements of property and ad-
minister the oath to the taxpayer,
which said statements and affidavits
shall be preserved by the Assessor,
and turned over to his successor in
Office:
FORM.
Statement Of assessable property of
(name of taxpayer) in the county Of
-, Oregon, for the year 1877.
Description Of Real Estate.-If agri-
cultural land, state section or part of
section, township and range, and
number of acresP
LfTo,on or City Property. Number
of jot, lots or parts of lots, block and
name of town or cityP
Description Of Personal Property
If merchandise, goods or implements,
state whatP If money, notes or &C
counts, state whatp If household
furniture, watches or pleasure car
riages, state whatP
Stock. Horses, how many? Cattle,
how many? Sheep, how manyP
Swine, how many?
If any other species of property,
not heretofore enumerated, state
what?
If indebted within the State, state
to whom, and in what amount
State of Oregon, g.
County of -, ''
-, do solemnly swear
that the foregoing list includes oil
my real and personal property with
in the State of Oregon, and that the
statement of my indebtedness, hereto
appended, is true, and that no part
thereof has been deducted from my
assessment in any other county in
the State.
Subscribed and sworn to before
me this = day of -, A. D. 1877.
Assessor.
Rule 12. The Assessor, as soon
as he receives statement Of any tax
able property situated in another
county, must make q copy of such
statement for each county in which
the same is situated, and transmit the
same by mail or express to the
Assessor of the proper county, who
must assess the same as other tax
able property.
Rule 13. The Assessor must col
lect the taxes ON movable personal
property in the following cases;
l. When from any cause he be-
lieves that the person who owns or
controls the property is about to re-
move or dispose of such property,
whereby the tax may become delin-
quent;
2. When, in the exercise Of a
sound discretion, he believes that the
payment of the tax depends on its
Immediate collection.
Rule IA. The Assessor is governed
as to the amount of taxes to be by
him collected on movable property,
by the State and county rate of the
previous year.
Rule Is. In assessing property,
due regard should be had to locality,
nearness to market and to all particu
lars affecting the salable cash value OF
the same, and in all cases the stand
ard of valuation both Of real and
personal property shall be the actual
cash value.
Rule 16. The Assessor shall de-
duct the $500 exemption allowed by
law only from the personal property
OF householders, and to be allowed
to householders only, and not busi-
ness firms, and where the personal
property is less than $500, the
amount noted on the roll should only
equal the amount OF such personal
property.
Rule IL. The Assessor himself,
and not the assessed, should be the
Judge Of values by personal inspec-
ton, whenever practicable.
Rule 18. The capital stock, and
other property, Of oil banking and
other companies, where not other
wise more convenient, should be
assessed to each company in its cor
porate name.
Rule 10. In cases where parties
are bondsmen or sureties for others,
such obligations do not constitute an
indebtedness to be allowed as set
off against taxation.
Rule 20. Assessors are reminded
that the law requires them TO collect
the poll tax as it is assessed.
Rule 21. The law makes it the
duty OF the State Board Of Equaliza-
ton, in case "there is reason to be-
lieve that any Assessor has failed or
refused to do any Of the duties i'm
posed upon him by law" to "nake n
thorough investigation, and If, after
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