Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1906-11-30

."Ff'l'h'hiHRi ana MI ifhnchlbch ana
privileges granted by or pursuant TO any
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, quarrics, fossils, and
trees in, under, or upon the land.
tohapier !, title xxx, o. 4 c, Comp, ron.
naa..ti laineh no definition OF real property This
20, Comp, Definition of franchises and
inclusion ~ taxable property, specifically, ia
new compare the Minnesota definition OF real
pfopeftyl
personal property--IIow construed.)
Section ,. That section 303S Of the
Codes and Statutes Of Oregon, compiled
aud annotated by Hon. Charles Is. Bel
linger and William W. Cotton, be and
the same hereby Is amended to read M
follows:
The terms personal estate and per-
sonal property shall be construed 10 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 10 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 10 become due from this
state, or any county or other municipal
subdivision thereof; and stocks and
shares in incorporated companies, and
such proportion oi the capital Of incor-
porated companies liable TO taxation on
their capital ~ 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 10 former statutory rule As TO taxable
| things included IN the term things in action (.
state. county or municipal bonds, warrants,
aud claims, and improvements on claimed
lends-Ihc latter provision transferred from Is,
&. Comp, section 31osl
(What property is exempt from taxa
tion.)
Section 1. That section 3039 Of the
Codes and Statutes Of Oregon, compiled
and annotated by Hon. Charles Il. Bel
linger and William W. Cotton, as the
same is amended by an act entitled
"An act TO amend section S039 Of Bel
| linger and Cutton's Annotated Codes
and Statutes Of Oregon" approved Feb.
ruary "a, 1903, and us amended by an
act entitled "An act 30 amend an act
entitled An act 10 amend section 303N
Of Bellingcr and Cdtton's Annotated
Codes and Statutes Of Oregon, approx
ed February "a, 1908" which last
named act was filed in the Office of the
secretary ot state December "a, 1908,
being found upon page 2S ct sequitur OF
the general laws Of Oregon, special Sos
sion Of 1908, be and the same hereby is
amended to read as follows:
The following property shall be ex.
empt from taxation;
/. All property, real and personal
OF the United States and this state, ex'
cept land belonging to this state helt
under contract for the purchase
thereof.
2. All public or corporate property
of the several counties, cities, villages
towns, and school districts in this stat,
used or intended for corporate purposes
except lands belonging TO such public
corporations held under u contract fol
the purchase thereof.
q Tha ,,nrsnpol ,rnpartv nf oil lit
erary, benevolent, charitable, and sci
entitic institutions incorporated within
this state, and such real estate belong
ing to such institutions rs shall DO act
ually occupied for the purposes fo
which they were Incorporated.
4. All houses of public worship
and the lots on which they are situated
and the pews or slips and furnitur,
therein, and all burial grounds, tombs
and rights of burial; all lands, and tn,
buildings thereon, not exceeding thirt,
acres, held by any crematory associa
ton incorporated under the laws of thi
state used for the sole purposes of ;
crematory and burial place for inciner
ate FtlluIlsi buV any PoiV Va e''y buiiN
ings, being house of public worship
which shall be kept or used MS stor
or shop, or for any other purpose, ex
cept 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
and the taxes shall be collected Thereon
in the same manner as taxes on person
al property.
5. All public libraries, and the pei
sonal property belonging thereto an
connected Herewith, and the real proI
erty belonging thereto and upon whic
+ such library is situated.
9. The property of all Indians resid
ing upon Indian reservations who hav
not severed their tribal relations Q
taken lands in severalty, except land
= held by them by purchase or inherit
ance, and situate on any Indian resel
= vation; provided, however, that tn