Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1907-01-25

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therein, ruled with proper columns for
the extensions Of tax collections and de-
linqucnt list, and for payments, issu-
ance OF certificates, redemptions, issu-
ance Of deeds, and other entries therein
Us contemplated by law, and with the
total amount Of taxes properly extended
and entered thereon In one sum against
each separate parcel Of real property,
M we'll ~ against the personal property
assessed 10 each individual. Such roll
shall thereafter be tax roll, and there
shall be attached thereto warrant, In
the name Of the state OF Oregon, under
the hand Of the said clerk and the seal
Of the county clerk authorizing the coli
lection by said tax collector OF said tax
es; and such clerk shall thereupon take
the receipt Of said tax collector there
for, and duly charge against the tax col
lector the full amount Of taxes charged
on such roll; and the tax collector shall
In settlement be allowed as credits
against such charge such amounts as he
shall report TO the county court OF his
county, as hereinafter In this act pro-
yided, that he has collected on said roll,
also such ar he shall find 10 have been
twice assessed thereon, and such as he
shall be unable 10 collect, and shall 30
return TO the court as not collectible.
All such tax rolls shall be public rec
ords, and as such preserved in the office
OF the tax collector.
Compare u. & c. Comp, sections 5000 and
5000. Omits the now obsolete provision for
computing valuations after equalization by state
board Of equalization, substituting after eQuali.
ration by the county board and entry OF as
commissioners. Provides also for eomputa-
tons Of amounts 10 be made. and as 20 valua'
ton and rate In the several road districts,
ports, and other municipal taxing agencies.
See Laws 1908, page 2s2.
Provides the clerk shall extend the tax in
one total sum. The separation among funds
on the roll and In tax receipts Is unnecessary
when the several rates Of levy arc specified, as
the method Of accounting and the require
ment for distribution Of each payment In the
tax collectors collection register shows the
exact amount OF taxes for each municipal
agency with which the collector Is charged.
and the amount collected by him. In several
counties Of the State the distribution Is carried
/ ON the receipt stub ON the roll, and also in
the tax collection book and distribution book.
| This causes much additional and useless labor
and confusion at the busy season. Of the year.
i In the larger counties the former practice was
abandoned from the very necessity OF the case,
and no loss of accuracy or fuiness IN ae,
counting resulted A very large saving in
clerical force was thereby made)
(School, town, city, port, or other tax
ing agency levy-On what valuation
Section Is. All the taxes hereinafter
levied by any incorporated city or town,
school district, road district, port. or
other municipal taxing agency or dis
trict, shall be levied on tho property
therein respectively assessable upon
the valuation of such property as shown
by the assessment roll last compiled by
the assessor, corrected and equalized by
the county board Of equalization, and
including entries therein of assessments
as certified by the state board of tax
commissioners and spportioned to such
municipalities by the county clerk.
And it shall be the duty of the county
clerk in each Of the several counties,
upon the application Of the clerk or
board OF school directors of any school
district, and Of any road supervisor, OF
OF any three resident freenolders OF any
road district, or OF the recorder, auditor,
or clerk or common council, board ot
directors, or trustees or other governing
body OF any incorporated city or town,
port, or other municipal taxing district
or agency, to furnish certificate, under
the seal Of the county court, showing
the aggregate valuation Of the assessa.
BILE property in the school district, road
district, incorporated city or town, port
or other taxing district or agency, from
which such application shall have been
made.
(Add provisions as to port or other munici
pal taxing agency or district; modihes pro
vision as to valuation Of property on which
levy is made-old law provided L shall be OF
assessment roll last complied. This adds, a:
corrected and equaliEed and including assess
ments made by the state board Of tax commits
sioners, Also eonsolidates part OF Laws oi
1908, page sss, as to road districts, but makes
no change.)
(All taxes levied to be collected by same
officer and in same manner as county
taxes.)
Section IS. All taxes levied by any
school district, road district, incorpor'
ated city or town, port or other munich
pal corporation or taxing agency or dis
trict, now or hereafter authorized by
law to levy taxes, shall be collected b,
the same officer and in the same man
ner and at the same time as taxes fol
county purposes are collected.
(See first two lines of h. & c, Comp, sec
ton 500; Laws of 1908, page 2s4, section "a
b, 4 c. Comp, section A66l, to the same CT
fect.)
(Taxes to be paid in gold and silvel
coin.)
Section II. All taxes levied in thil
state by the authority Of the state o.
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