Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-06
CONTINUED from last week.
Undivided estate of deceased persons

How assessed.
Section TO- That section 3045 of the
Codes and Statutes of Oregon, COM
piled 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 desig-
mating them by name, until they have
given notice to the assessor of the dlvi-
sion of the 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 there
of when paid by him.
(Omits provision found in section 3o45 for as.
scssment to occupant of an undivided estate OF
deceased person-the provision for assess
ment to heirs or devisees as such, without des,
ignating them by name is broad enough and
better calculated to bring the tax to their no.
tce than an assessment to mere occupant
personal property-Where assessed)
Section H. That section 3046 of
lIlt NtNltS anu t0iiiuttS VI oi'Soi, Noiii
piled 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 made for all taxable
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 persons JOINTLY
in possession, or having control OF any
such property in trust, the same may
be assessed to either or all of such per
sons, but it shall be assessed in the
county where the same shall lie if eth
er of such persons reside in such coun-
ty.
Substitutes except as otherwise provided
by law" for except as provided in the sue
-ceeding section" in order to harmonic the
section with the other changes suggested)
(Partners-IIow assessed.)
Section - That section 304S of the
Codes and Statutes of Oregon, compil-
ed and annotated by Hon. Charles B..
Bellinger and William w. Cotton, be
and the same hereby is amended to
read as follows:
Partners in mercantile or other bust
ness may be jointly taxed in their part
nership name, or severally taxed for
their individual shares, for all preson-
ally property employed in such busi-
ness; and in case they are jointly tax
ed, either or any of such partners Shall
be liable for the whole tax
(The old section used the word "such" where
leach" partner was apparently intended
The amendment makes either or any OF the
oany .Hfd for the ReTsoqs "a.
was the evident intent OF the old section)
<Personal property of corporations
Where assessed
Section 13.-That section 3049 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;
The personal property of every pri-
yate corporation is liable to taxation in
the same manner as the personal prop
rety of natural person, and shall be
assessed in the name of such corpora
ton in the county where the principal
place of business of such corporation is
located, unless otherwise specially pro-
vidcd by law; but if such corporation
is engaged in the business Of naviga-
tion, then the steamboats, or other
water craft of such corporation shall be
assessed in the county in this state
where the home port or berth of such
steamboat or other water craft may be,
The personal property OF private cor
poration may be seized and sold for any
tax levied upon the property OF such
corporation as in the case of natural
person.
(The section amended contains certain pro-
visions which were repealed by implication by
General Laws Special Session, 1888, page \, and
these provisions have been omitted in the
amendment recommended. Adds unless 9th
erwise specially provided by law to the rule
TINT personal property of private corporations
l. ~ hc assessed in the county where the prtn-
cipal place of business of the corporation is To-
Gated this amendment is necessary to harmon
izc with other provisions of the act recon-
mended)
(Lands-Where taxed.
Section IA. All lands shall be taxed
in the county in which the same shall
lie.
New; but compare r. & c. Comp, section
sOS7 A distinction il made in the use of the
words taxed" and assessed" a. the act OF tax
alton may be performed in the county, although
the assessment might properly be made as by
q central bonrd-in another county; for in
stance, at the capital)
(Mcrchandisc, capital and machinery
Where taxable.)
Section l5-All goods, wares and
merchandise kept for sale in this state,
all stock employed in any of the me-
chancal arts, and all capital and ma
chiucrv employed in any branch of
manufactures or other business within
this state, owned by corporation in or
ont Of this state, or by any pexSon
whether residing in or ont of this state,
shall be taxable in the county or city
or other municipal corporation where
the same may he, either to the owners
thereof or to the person or corporation
who shall have charge of or he in pos
session of the same.
(When company is taxed owner of stock
Not more than $500 persons in Paris
have a capital of as much as S2oo.oO0,