TAXATION AND REVENUE SYSTEMS—OREGON. 
193 
to issue certificates of delinquency winch bear interest 
from the date of issuance until redeemed, at the rate 
of 15 per cent, and have the same force and effect as a 
judgment or execution against the property. 
B. POLL TAXES. 
Constitutional amendment forbids the levying of 
poll or head taxes. 
C. THE INHERITANCE TAX. 
All property within the jurisdiction of the state, 
whether belonging to the inhabitants thereof or not, 
both tangible and intangible, passing by will or by stat 
utes of inheritance of this or any other state, or by 
deed, grant, bargain, sale, or gift, intended to take 
effect in possession after the death of the grantor is 
subject to an inheritance tax. 
Property passing to benevolent, charitable, or edu 
cational institutions incorporated within the state 
and actually engaged in this state in carrying out the 
objects and purposes for which so incorporated, or to 
be held in trust for such institutions is exempt from 
this tax. 
When such inheritance passes to parents, grandparents, husband, 
wife, child, brother, sister, wife or widow of a son, or the husband 
of a daughter, or any child or children adopted as such or in the 
acknowledged relation of child or decedent or to any lineal descend 
ant born in lawful wedlock, in every such case the tax shall be at 
the rate of 1 per cent on the appraised value thereof. Estates valued 
at less than $10,000 passing to beneficiaries of this class are exempt, 
and the tax is levied only on the excess of $5,000 received by each. 
If to an uncle, aunt, niece, nephew, or any lineal descendant of 
the same, at the rate of 2 per cent of the value thereof. Estates 
valued at less than $5,000 passing to beneficiaries of this class are 
exempt, and the tax is levied only on the excess of $2,000 received 
by each. 
In all other cases the tax shall be at the rate of 3 per cent on the 
appraised value thereof received by each person, body politic, or 
corporation on the whole of all amounts received not exceeding 
$10,000; over $10,000 and not exceeding $20,000, 4 per cent; over 
$20,000 and not exceeding $50,000, 5 per cent; on the whole of all 
amounts received over $50,000, 6 per cent. Estates valued at less 
than $500 passing to beneficiaries of this class are exempt, and the 
tax is levied only on amounts of $500 or more received by each. 
The judge of the county court having jurisdiction of 
the estate of any decedent shall determine the value 
of each inheritance and apply the provisions of the law 
in ascertaining the tax due thereon. 
This tax is payable to the state treasurer for the use 
of the state. 
Every tax imposed is a lien upon the property 
passing under this law until paid. If paid within 8 
months of accrual, a discount of 5 per cent is allowed; 
if not paid in that time, interest is charged at the rate 
of 8 per cent, except in the case of unavoidable delay, 
when the rate is 6 per cent until the cause of such 
delay is removed. 
D. CORPORATION TAXES. 
Corporations are taxed on their real estate and per 
sonal property in the same manner as individuals. 
42649°—14 13 
j The owner of stock in any company taxed on its 
capital is not to be taxed as an individual for his 
stock. 
In addition to other taxes, telegraph and telephone companies 
pay a license tax of 2 per cent of the gross receipts derived from 
business done in the state; express, sleeping car, refrigerator car, 
and oil companies pay 3 per cent of their gross receipts. 
Foreign insurance companies pay a tax of 2 per cent on the 
amount of gross receipts from business done in the state less losses 
paid. This tax is in lieu of all taxes on personal property and shares 
of stock of the company. Real property is to be listed, assessed, 
and taxed as that of individuals. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Every corporation organized under the laws of the 
state, except corporations formed for any educational, 
literary, scientific, religious, or charitable purposes, 
and every foreign corporation, except fire, marine, 
life, accident, plate glass, and steam boiler insurance, 
and surety companies, pays an annual license fee in 
proportion to the amount of its authorized capital 
stock, as follow's: 
Capital, $5,000 or less, $10; capital, $5,000 to $10,000, $15; capital, 
$10,000 to $25,000, $20; capital, $25,000 to $50,000, $30; capital, 
$50,000 to $100,000, $50; capital, $100,000 to $250,000, $70; capital, 
$250,000 to $500,000, $100; capital, $500,000 to $1,000,000, $125; 
capital, $1,000,000 to $2,000,000, $175; over $2,000,000, $200. 
Agents of foreign life insurance companies, per annum, $100; 
license to each life insurance company, per annum, $100; license 
to each fire insurance company, per annum, $150; license to 
each accident, casualty or credit insurance company, per annum, 
$100; fraternal insurance societies, $25; (the commissioner of in 
surance receives 40 per cent of these licenses); foreign insurance 
company, annual statement, $5; insurance solicitors, $5; fish can 
neries (25 classes, according to number of cases packed), $100 to 
$1,500; fish dealers or packers (30 classes, according to number of 
tons handled), $5 to $2,000; private fish hatcheries, $25 per annum; 
dealers in fish obtained from private fish hatcheries, $2.50 per an 
num; all money collected from fish canneries, dealers, and private 
fish hatcheries goes into the fish hatchery fund. 
Corporations engaged in mining of the precious metals but not 
engaged in transacting any other business, whose annual output is 
not in excess of $1,000 in value, are permitted to file a statement 
with the secretary of state, and in lieu of the regular annual license 
fee provided by law for corporations on the amount of their capital 
stock, a license fee of $10 is charged them. Licensed shipping 
master, $50. Licensed sailors’ hording house keeper, $250, on 
Willamette and Columbia Rivers. 
Registration or reregistration of motor vehicles: Electric service 
vehicles, $5; motorcycles and motor bicycles, electric vehicles for 
pleasure, steam, gasoline, and other hydrocarbon-operated vehicles 
up to 26 horsepower, $3; 26 to 36 horsepower, $5; 36 to 40 horse 
power, $7.50; in excess of 40 horsepower, $10. Nonresident 
owners who have complied with the provisions of the laws of the 
state of their residence are exempt for a 30 days sojourn in this 
state, but this exemption does not apply to motor vehicles of 
nonresident corporations doing business in the state nor to exempt 
nonresident corporations. 
Registration of chauffeurs, $2, annually, but from August 1 to 
December 31, $1. 
Claimants of water rights for power development pay an annual 
license fee in advance based upon the theoretical water horsepower 
claimed as determined by a graduated scale of 10 cents each horse 
power up to 100 horsepower, 5 cents for each horsepower in excess of 
100 up to 1,000 horsepower and 1 cent for each and every theoretical 
water horsepower in excess of 1,000.