Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-27
the term of four years.

]. TO have and exercise general su
pervision of the system of taxation anC
collection of public dues and revenues
throughout the state.
2. TO require that all assessments O.
property in this state be made accord
ing to law.
3. TO see that all taxes due the state
counties and municipalities are col
lected.
a. TO prescribe all forms of books
and blanks used in the assessment anC
collection Of taxes not otherwise pre-
scribed by law, and to change to forms
of blanks and books prescribed by law
in case change shall be necessary.
5. TO cOnstrue the tax and revenue
laws of the state whenever requested
by any officer acting under such laws, Oh
by any interested person, and to in
struct such officers with relation tt
their duties with reference to assess
ment and taxation, and collection O
public dues and revenues.
6. To issue instructions and direc
tions to the county assessors, county
boards Of equalization, county clerks
and tax collectors as to the rules best
calculated to secure uniformity in the
system of assessment and collection OF
taxes, and full cash valuation for as
sessment and taxation of all property,
real and personal, tangible and intangi-
BILE, including franchises and special
franchises and to prescribe all blank
forms Of reports for that purpose.
7. For the purpose Of enabling the
board any county assessor, county
board of equalization county clerk, or
tax collector to acquire and obtain all
information that could in any manner
aid it or him in arriving at the valua-
ton Of any franchise or special fran
chise, to examine all books and papers
Of account, and to require any person to
appear before said board, or any mem
Der thereof, and to interrogate such per-
son under oath or otherwise.
8. TO see that penalties are enforced
when prescribed by any revenue law
of the state for disobedience to its pro-
visions, and to see that complaint is
made against persons or corporations
violating the provisions of any tax or
revenue law of this state; and in the
execution of these powers and duties
the said board, and any member there
Of, may call upon the prosecuting at
torney or the attorney general, who
shall institute and conduct prosecutions
for penalties and forfeitures, liabilities
and punishments for violation of the
laws of the state in respect to the
assessment and taxation of property, or
the collection of public dues and reve-
nueS.
8. TO take charge of and superin-
tend the enforcement Of the inheritance
tax laws, and to see that the taxes pro-
vided therein are collected.
10. TO make such rules and regula-
tions as the board shall deem proper
to effectually carry out the purposes for
which the board is constituted, and to
make all necessary rules and regula-
tions not inconsistent with law as the
board may deem necessary with respect
to its own meetings and procedure.
II. To report to the legislature at
each regular session the total amount
Of revenue collected in the state for all
purposes, classifying as to purposes
with the sources thereof, the proceed
ings of the board, and such other mat
ters of information concerning the pub
lie revenues as may be deemed of gene
raj interest.
-. To make diligent invest igation
and inquiry concerning the revenue
far as the same are made known by
published reports or statistics, or can
be ascertained by correspondence with
the officers thereof; and with the aid of
thus obtained, together
with experience with and the observa-
the legislature at each regular session
thereof such amendments, changes, or
of our constitution or rev
enue laws as seem proper or necessary
to remedy injustice or irregularity in
or to facilitate the assessment
and collection OF public revenues.
13. To see that each county in the
state be visited by at least one member
of the board as often as once each wear,
TO the end that any proper assistance
and advice be given to the officers en-
gagged in the assessment and collection
of taxes, that complaint concerning the
law may be heard, and that informa-
tion concerning its workings may he
collected, that all revenue officers COM
ply with the law, and all violations
thereof be punished, and that all pro-
per suggestions as TO amendments may
be made.
II. To require from any state. coun-
ty or municipal officer. whose duties
pertain TO the assessment, apportion-
mcnt. levy, or collection of taxes and
public dues or revenues. or the dis
of public revenues, reports.
and statements, as 10 any matter deem
ri material and relevant, i'm such form
ls may he prescribed.
Is. To make an annual assessment.
upon an assessment roll Ia bc prepared
by said board, of the property having
4 situs in this state. as hereinafter de-
fiupl. of all railroad comuauics. union