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

How assessed.
Section 10, That section 30I5 Of the
Codes and Statutes u Oregon, com.
piled and annotated by Hon, Charles u.
Bellinger and William w Cotton, be
and the same hereby is amended 10
read as follows;
The undivided estate of any deceased
person may be assessed 10 the heirs or
deyisecs of such person, without desig-
mating them by name, until they have
given notico 10 the assessor Of the diyi.
sion of the estate, and tho names OF the
several heirs or deyiseca; and each heir
and deyisee shall be liable for the
whole Of such tax, and shall have u
right 10 recover oi the other heirs and
deyisces their respective portions there.
OF when paid by him,
tomils provision found in section aoss Tor as
sessmeni 10 occupant II an undivided estate Of
deceased persnn-ihe provision tvf assesn
meht "a hrits or duyisers ~ such, without des,
iEnattng them by name, Ia broad enough aud
better calculated 10 bring the tar 70 their mo-
tlee than All assessment TO mere oecnpahi)
personal propcrty--where Rsseased.)
Section III That section S0i6 oi
the Codes and Statutes Of Oregon, com.
piled aud annotated by Hon, Charles B,
Bellingcr and William w. Cotton. be,
and the same hereby IL, 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 IL 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 an y
such property In trust, the same may
he assessed 30 either or all of such per.
sons, but Il shall be assessed in the
county where the same shall lie II eth
or oi such persons reside in such coun.
ty.
tsuhsiitn,cs except As otherwise provided
ceedinE section" In order 10 barmonilc the
section with the other changes snggcsledl
(Partncrs-llow asscsscd.)
Section IL. That section S0is Of the
Codes and Statutes Of Oregon, compil.
ed and annotated by Hon. Charles Il.
Bclingrr aud William W. Cotton, be-
and the same hereby 10 amended ia
read as follows;
Partners In mercantile or other bust.
mess may be jointly taxed In their part.
nership name, or severally taxed for
their individual shares, for all preson-
ally property employed in such bust.
ness; and in case they are jointly tax.
I'd, either or any Of such partners shall
be liable for the whole tax.
THE old sertion used the word such" where
each partner was apparently intended
The amendment makes either or any OF the
ty employed liable for the whole tax, which
was the evident intent Of the old section.l
personal property OF corporations
Where asscsscd,l
Section l3.-That section 3049 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 10 read as
follows:
The personal property Of every pri'
vatc corporation Is liable TO taxation Ia
the same manner as the personal prop,
rety Gf n natural person, and shall bt
assasscd in the name OF such corpora,
tion in the county where the principal
place Of business Of such corporation Is
located, unless otherwise specially pro.
Vidrd by law; but II 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 a private cor.
poration may be seized and sold for any
tax levied upon the property Of such
corporation rs in the case OF natural
person.
(thc section amended contains certain pro
visions which were repealed by implication By
General Laws, Special Session, lSS5, page \, and
these provisions have been omitted in the
amendment recommended Adds "unlesb 9th
crwise specially provided by law" to the rule
that personal property of private corporation,
Is To he assessed III the county whore the prln
cipal place Of business OF the corporation Ia 10
Gated this amendment Is necessary to harmon
iEe with other provisions OF the act recon
mendod.)
<Lands-Where taxed)
Section ID, All lands shall be taxed
in the county in which the same shall
lie,
{Ncw; but compare II. 4 c. Comp. section
H0b7. distinction is made In tho use Of the
words taxed" and assessed" as the act of tax
alton may be performed In the county, although
the assessment might properly be made-as by
n central board-in another county; for In
stance, at the capital)
Merchandise, 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-