Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1906-12-07

ON claimed United states lands within
his county as personal property.
| (Omiis provision for q special ratio Of assess
| meni and taxation for sea.gOing vessels, which
violates the constitutional provisions a. 70 uni
forlniiy aud equaiityD
(Plats or surveys and towns - Present
ownership book or list - Taxpayers
index.)
Section 20. That section 306l Of the
Codes and Statutes Of Oregon complied
and annotated by Hon. Charles Is. Bel
linger and William w. Cotton, be and
the same hereby Is amended 10 read as
followsi
The assessor Of each county shall
make plat Of the government surveys,
and Of all town plats within his coun-
ty, and shall note therein, or In pres
ent 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 taxpayers in
dex for each year, which shall be
public record subject TO general inspec-l
tion; and in such index shall be en-
tered the name Of every taxpayer
against whom any tax shall be charged
in the county, In alphabetical order
with reference 10 the first three letters
Of the surname Of such taxpayers a.
have surnames, and Of the first names
Of any others, and shall refer 10 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 assessors noting ownerhip on plats as
| AT present, Taxpayer index kept when the
ron Is geographically arranged shall refer TO
/ page aud line OF roll, the old law seeming TO
| provide merely for a list OF Taxpayers, which is
/ but half an index.)
(Stock or other personality OF nonresi-
dents)
Section 81. That section 3062 Of the
Codes and Statutes OF Oregon, compiled
and annotated by Hon. Charles b. Bel
linger and William W. Cotton, be and
the same hereby is amended TO read as
follows:
Whenever any live stock or other
personal property Of non-residents in
this state shall be pointed out TO the
assessor by any resident householder OF
his county it shall be the duty Of the
assessor 10 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 az the personal property
Of resident citizens is held liable.
tNo change except to use word "live stock"
bignity as to what kind OF stock Is meant--llye
or corporate.)
(Assessment roll and appraisement OF
property)
Section %. That section 5000 Of the
Codes and Statutes Of Oregon, compiled
and annotated by Hon. Charles II. Bel
linger 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 shall ascertain
by diligent inquiry the names of all
persons liable to taxation 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 Nsessable by him, and
make out an assessment roll Of all such
property, and appraise the same ac-
cording to the provisions of the statutes
relating thereto.
Conly 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 %. That section 1910 Of the
Codes and Statutes Of Oregon, compiled
and annotated by Hon. Charles b. Bel
linger and William w. Cotton, be and
the same hereby is amended to read as
follows:
Every assessor shall require any per-
son liable to be taxed in his county and
to be assessed by him, and the manag-
ing 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 list OF all the
real estate of such person, corporation,
or association situate in his county liza
BILE to taxation, and list of all the
personal property Of such person, cor
poration, or association liable to taxa
tion in this state, and shall require
such person, managing agent, or officer
to make oath that, to the best of his
knowledge and belief, such list contains
full and true account Of all its'or his
property liable to be taxed in such
county; and il any person shall refuse
to furnish such list, or to swear to the
same when required so to do by the as
sessor snch nerson shall forfeit and nav