Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-11-29

superatructures, and improvements
erected upon, under or above, or affixed
to the same, and all rights and privil-
eges thereto belonging or in any wise
appertaining; and all franchises and
law of this state, or municipal ordi-
nance or resolution, owned or used by
any person or corporation, other than
the right to be corporation; and all
mines, minerals, quarries, fossils, and
trees in, under, or upon the land.
(Chapter l, title XXX, b. K c. Comp, con
taincd no definition Of real property. This
definition is taken in part from section 3057,
BAC Comp Definition of franchises and
inclusion as taxable property, speci ifcally, IS
new; compare the Minnesota definition Of real
property,)
personal property-IIow construed.)
Section 3. That section 303S 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 terms personal estate and per-
sonal property shall be construed to in
clude all things in action, household
furniture, goods, chattels, moneys, and
gold dust, on hand or on deposit; all
boats and vessels, whether at home or
abroad, and all capital invested there
in all debts due or to become due from
solvent debtors, whether on account,
contract, note, mortgage or otherwise,
either within or without this state; all
public stocks; all bonds, warrants, and
moneys due or to become due from this
state, or any county or other munlclpal
subdivision thereof; and stocks and
shares in incorporated companies, and
such proportion Of the capital Of incor-
porated companies liable to taxation on
their capital as shall not be invested in
real estate; and all Improvements made
by persons on lands claimed by them
under the laws of the United States,
the fee of which lands is still vested in
the United States.
adds to former statutory rule as to taxable
things included in the term, things in action
state, county or municipal bonds, warrants;
and claims, and improvements ON clalneu
lands the latter provision transferred from b.
Il G. Comp, section 3O5o.)
(What property is exempt from taxa
tion.)
Section 4. That section 3039 of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles b. Bel
linger and William w. Cotton, as the
same is amended by an act entitled
"An act to amend section 3039 Of Bel
linger and Cotton's Annotated Codes
and Statutes of Oregon" approved Feb
ruarv "a, 1903, and as amended by an
act entitled can act to amend an act
entitled An act to amend section 3O39
, of Bellinger and Cotton's Annotated
Codes and Statutes of Oregon approx
ed February "a, 1908" which last
named act was filed in the office of the
secretary of state December "a, 1908,
being found upon page 2S ct sequitur OF
=, the general laws of Oregon, special ses-
sion Of 1903, be and the same hereby is
, amended to read as follows:
The following property shall be ex
empt from taxation:
, i. All property, real and personal
, of the United States and this state, eX
y cept land belonging to this state helc
. under a contract for the purchas,
thereof.
2. All public or corporate propert.
of the several counties, cities, villages
d towns, and school districts in this state
= used or intended for corporate purposes
. except lands belonging to such public
d corporations held under contract fo
= the purchase thereof.
3. The personal property of all lit
i, erarv, benevolent, charitable, and sci
entitic institutions incorporated within
:, this state, and such real estate belong
$ ing to such institutions as shall be act
: ually occupied for the purposes fo
which they We're incorporated.
J, 4. All houses of public worship
= and the lots on which they are situated
n and the pcws or slips and furnitur,
therein and all burial grounds, tombs
!; and rights of burial; all lands, and tn,
E buildings thereon, not exceeding thirty
/, acres, held by any crematory associa
J. ton incorporated under the laws of thi:
j. state used for the sole purposes of /;
;, crematory and burial place for inciner
1 ate remains; but any part of any build
ings, being house of public worship
e which shall be kept or used as a stor,
or shop, or for any other purpose, eX
ccpt for public worship or for schools
shall be taxed upon the cash valuation
: thereof, the same as personal property
to the owner or occupant, or to either
o and the taxes shall be collected Thereon
/ in the same manner as taxes on person
= al property.
| 3. All public libraries, and the per
: sonal property belonging thereto an,
connected Herewith, and the real prop
ertv belonging thereto and upon which
r such library is situated.
h 6. The property of all Indians resid
ing upon Indian reservations who hav,
= not severed their tribal relations %
taken lands in scveralty, except landt
p held 10y them 10y purchase or inherit
: ance, and situate on any Indian reser
; vation; provided. however, that tn,
!, lands owned or held by Indians in sev
crafty upon any Indian reservation
and the personal property of such In
= dians upon such rc-crvation. shall l.,
: exempt from taxation when SO provide
e 10y any law oi the United States, an,
a not otherwise.
D, :. The personal property of all per
sons who. 10y reason of infirmity. age
Seems to lie.