190 
TAXATION AND REVENUE SYSTEMS—OREGON. 
B. POLL TAXES. 
The city council has power to impose a poll tax of 
not exceeding $1 on all able-bodied males between the 
ages of 21 and 60 years, and the trustees of towns are 
authorized to levy a poll tax of $1 on all able-bodied 
males over 21 and under 50 years of age. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no municipal inheritance or corporation 
taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The city council and the town board of trustees have authority to 
levy and collect a license tax on auctioneers, contractors, druggists, 
hawkers, peddlers, bankers, brokers, pawnbrokers, merchants of 
all kinds, grocers, confectioners, restaurants, butchers, taverns, 
public boarding houses, billiard tables, bowling alleys, and other 
amusement devices; drays, hacks, and other vehicles used in the 
city for pay; hay scales, lumber dealers, furniture dealers, saddle 
and harness dealers, stationers, jewelers, livery stable keepers; 
real estate agents, express companies, life and fire insurance com 
panies or agencies, telegraph companies, theaters, etc.; doctors, 
dentists, blacksmiths, all manufacturing establishments, cotton 
gins, mills and elevators, plumbers and tinners; male dogs, $1; 
female dogs, $2. 
School Revenues. 
School funds of the state are apportioned to the 
various counties in proportion to school population. 
The county school fund consists in a levy not to exceed 
2 mills on the dollar of the taxable property of the 
county, of which not over 1 mill shall be for high 
schools, which, with the proceeds of all moneys col 
lected from fines, forfeitures, escheats, proceeds from 
the sale of estrays, penalties, and money collected 
from marriage licenses, is apportioned to the school 
districts. Additional funds may also be provided by 
local district levies not to exceed 5 mills. 
One-half the amount received from the inheritance 
tax is also used for the public schools of the state. 
LEGISLATION AFFECTING REVENUE LAWS! 1913. 
The following fees were added: Registration of trained nurses, 
$10; veterinary registration, $15; dentists from other states, $25; 
certificate of standing for dentist desiring a change of residence, $5; 
farmers’ mutual fire association registration fee, $10; annual cer 
tificate of renewal, $3; agents’ certificate of authority, 50 cents. 
In all counties the total levy for current expenses of each county, 
city, and town or school district was fixed as follows: County levy 
The revenues of the state are derived from the gen 
eral property tax, income from deposits of state funds, 
inheritance tax, corporation license fees, and licenses 
on gross earnings of certain classes of corporations, and 
other minor sources. 
1 This compilation is derived mainly from the following sources: 
Lord’s Oregon Laws, 1909. 
Session Laws of 1910-1913. 
Annual Reports of State Officers, 1912. 
not more than 4 mills, and not exceeding 1 mill additional in aid 
of the common schools; where the assessed valuation is less than 
$4,000,000 the county levy is not to exceed 6 mills for current ex 
penses, and 1 mill in aid of common schools; where the assessed 
valuation is less than $10,000,000 and not less than $4,000,000, the 
county levy is not to exceed 5 mills for current expenses, and 1 mill 
for common schools; city levy not to exceed 6 mills; incorporated 
towns not to exceed 4 mills; township levy not to exceed 1J mills. 
“Current expenses” do not include any payment to be made on 
the bonded indebtedness or any judgment against such county 
or minor civil divisions. 
Building and loan associations obtain certificates of authority 
for periods of six months each, upon the payment of $2.50; they 
also pay certain examination fees. 
All corporations organized for profit other than public service 
corporations, including National and state banks and trust com 
panies, are assessed in the county, town, district, or city where 
located upon the net value of their moneyed capital, surplus, and 
undivided profit as the same exist on the first day of January of 
each year less the assessed valuation of any real estate located in 
the state and listed separately in the name of such corporations. 
All persons, firms, associations, or corporations engaged in the 
production of petroleum or other minerals, oil or natural gas, pay 
state tax of f of 1 per cent of the gross value of the output. 
All interstate transportation and transmission companies pay an 
annual tax of 4 per cent of their gross receipts. This tax is in lieu 
of all other taxes payable by such companies in the state. 
All persons, firms, associations, joint stock companies, or corpora 
tions owning any land in the state in excess of an aggregate of 640 
acres, pay upon the excess the following annual license tax for the 
purpose of the general expenses of the state government: For each 
dollar of valuation as assessed for ad valorem taxes in the preceding 
year the following schedules: 1 mill where such excess does not 
exceed 640 acres; 2 mills on over 640 acres and not exceeding 1,280 
acres; 3 mills on over 1,280 acres and not over 1,920 acres; 5 mills 
on over 1,920 acres and not over 2,560 acres; 10 mills on over 2,560 
acres and not over 3,200 acres; 15 mills on all exceeding 3,200 acres. 
Lands of the assessed value of $10,000 may be exempted to any 
person in lieu of the 640 acres. Such of the funds received from 
these taxes as are not used for state current expenses are turned 
into the common school fund. For delinquency a penalty of 18 
per cent per annum and not less than 5 per cent for any part of a 
year is added after 30 days from the date the tax is payable. 
One-half of the annual 2 per cent premium tax paid by foreign 
fire insurance companies is set aside as a firemen’s relief fund. 
In lieu of the ad valorem tax on real estate mortgages and the 
indebtedness thereby secured, a registration tax is imposed as fol 
lows: Fifty cents for each $100 or less of the principal debt or obliga 
tion and for each remaining fraction over $100 when such mortgage 
is for five years or more; 30 cents for each $100 when such mortgage 
is for less than five years and not more than three years, and 20 
cents when it is for less than three years. This tax is for all mort 
gages recorded on or after July 1, 1913. The record owner of any 
real estate mortgage placed on record prior to July 1, 1913, may 
elect to pay this registration tax in lieu of any and all other taxes. 
ON. 1 
The general supervision of the taxation system is 
vested in a board of state tax commissioners. 
CONSTITUTIONAL PROVISIONS. 
ARTICLE I. 
Sec. 32. No tax or duty shall be imposed without the consent of 
the people or their representatives in the legislative assembly; and 
all taxation shall be equal and uniform.