Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-27


business as one system, partly within
this state, and partly without, or SO
doing business in more than one county
OF the state.
(Term property" defined Property
not assessable by board)
Section 6. The term property, as
used in this act, shall be deemed to in
clude all property, real and personal,
subject to assessment for taxation un-
der this act belonging to the corpora
ton, or held by it as occupant, lessee,
or otherwise, and shall include the
rights of way, roadbed, cars, rolling
stock, tracks, wagons, horses, office
furniture, telegraph, telephone, and
transmission poles, wires, conduits,
switchboards, machinery, appliances,
appurtenances, and all other property
of a like or different kind, used in the
carrying on of the business of said cor
poration, and owned, leased, or oper-
ated by them respectively and all other
real and personal property, and all
franchises and special franchises; Pro-
vided, however, that this definition
shall not include, apply to, or subject
to assessment for taxation by said
board such real estate as is owned and
can be conveyed by such corporation
under the laws of this state, and which
is not actually occupied in the exercise
of its franchise, or in use in the opera
ton Of their corporate business, nor to
the car and machine shops, grain ele-
vators, grain warehouses, docks, bridg-
es across the boundary rivers OF the
state or to the Willamette river, the
water craft of any corporation, nor to
the real and personal property OF such
corporation devoted to navlgatiOn; but
such car and machine shops. grain ele-
vators and grain warehouses, docks
and bridges, water craft, and property
devoted to navigation so excepted, shall
be liable to assessment for taxation in
the same manner as other property in
the state, by the several county assess
OrS.
(Term "Property Having situs in This
State" defned.)
Section 7. The term property hav
ing situs in this state shall include
all property, real and personal, of the
corporations included in this act,
owned, leased, used, operated, or occu-
pied by them, and also such proportion
of the rolling stock, cars, and other
personal property of a like or different
kind, as il used partly within and part
ly without the state, as herein provided
to be determined.
(Reports required of corporations -
Contents
Section 8. The several corporations
in this act, doing business
in this state, are hereby required an
nually, between the first day of April
and the fifteenth day of May, to make
and file with the said board of state tax
commissioners, in such form as said
board may provide, upon blanks to be
furnished by said board, a statement,
under oath OF their president, secretary,
treasurer, uperintendent, or chief Off
Ger of such company, covering a period
OF at least one year, and not exceeding
five years, as may be required by such
board, containing the following facts:
|. The name of the company; the
nature of the company, and under the
laws of what state or country it is or
ganized; the location of its principal
office; the name and postotfice address
of its president, secretary, auditor,
treasurer, superintendent, and general
the name and postotlice adj
dress of the chief officer or managing
agent or attorney in fact in Oregon.
2. The number OF shares of capital
stock.
8. The par value and market value,
or if there be no market value, the act
ual value of the shares of stock on the
first day of March at the hour OF l
o'clock a. IN. for the year in which the
report is made
A. The bonds and other corporate OBJ
legations of the company.
5. The par value and market value,
Or actual value if there be no market
Nalut, OF llle bblluS eT btIltf tDllEdllt ltllN |
If the company on the first day Of
March at the hour Of o'clock a. IN. Of |
.he year in which the report is made.
8. 4 detailed statement of the real
owned by the corporation in
Oregon, where situated, and the value
thereof, if required by the board.
:, Ii required by the said board, a
detailed statement of the personal prop |
nrty, including moneys and credits |
owned 10y the company in Oregon ON
he first day OF March at the hour OF |
o'clock a. ~. OF the year in which the
'eport is made, where situated, and the
value thereof.
s. II required hy the board, the total !
.alue OF the real estate owned 10y the |
situated outside the state.
9. Ii required by the board, a full
md complete statement Of the cost and |
lctual present Va lue of all buildings of
very description owned by said COM
,any within the state not otherwise as
essed
10. Ii required by the board. the
otal value OF the personal property OF
he company situated outside of Oregon.
II. The total length of the company
ines. and the length of So much of its
nes as is within or is without Oregon. |
which lines shall include that which