The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1880-12-03
ASSESSMENT AgO COLLECTION OF
TAXES.
TIE sEw law PASSED HY ogR LAST
LEGzsLATJkE.

SECTION 1. That Section 16 of
Title 3 of Chapter 81 of the Mlscella-
neous Laws of Oregon, relating to
the assessment OF property and the
levy and collection Of taxes, be
amended so as to read as follows:
SEC. I6. The Assessor, after quail
flying as prescribed by law, shalt inn
mediateIy procure from the County
Clerk a blank assessment roll, and
forthwith proceed and assess all taxa
ble properly within his county, and
shall return to each County Clerk on
or before the first Monday in Sep
tember next following such assess
ment roll, with a full and complete
assessment of such taxable property
entered thereon including full and
precise description OF the lands or
lots so owned by each person therein
named, which description shall cor
respond 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 con-
sideration the improvements on the
land, and in the surrounding country,
the quality Of soil, its convenience to
transportation lines, public roads, mills
and other local advantages; and the
County Court of any county may, IL
necessary, by order made before the
first Monday Of September, extend
the time for returning the assessment
roll until the first Monday in October
following. It shall be the duty OF
the Assessor 10 deduct the amount Of
indebtedness, within this State, Of
any person assessed from the amount
of his or her taxable property, but ne
such Indebtedness shall, In any case,
be deducted unless it be real bona Jtde
indebtedness due from the person as
sessed as principal debtor, and not on
account of any contingent liability as
surety, endorser or otherwise and in
case two or more parties, as principal
debtors, are jointly or severally liable
for the payment Of any such indebt-
edness, neither of them shall be en-
titled to deduction of any greater por-
ton of it than the proportion each
debtor to the whole number of such
debtors, to the effect that only the
amount Of Indebtedness shall be de-
Quoted in favor Of all such debtors,
nor shall a deduction be made in IA
vor OF any person assessed unless ne
or she delivers to the Assessor Il writ
ten statement, duly sworn TO, speci-
Tying the name and place Of residence
Of the creditor, the nature Of the debt,
the names Of other parties, If any,
who are liable therefor, and which
statement shall show that the deb, or
portion thereof sought to be deducted
in any other county or place in the
State, for the assessment of such per
son for that year and in case such
shall be found to be false to the
knowledge of the party who made it,
or that such party has wilfully or
recklessIy made false statement in
such a case for the purpose Of obtain
ing deduction Of Indebtedness, such
party shall be deemed guilty Of per-
jury, ann shall be liable to the pains
and penalties therefcr.-We publish
the above, as it is Of importance to
every taxpayer in Uregon.
We think this law will reduce the
great discrepancy heretofore shown
between the amounts of Indebtedness
exempt and the amounts of credit on
which taxes are paid. Taxpayers
might cut this out and preserve it.