194 
TAXATION AND REVENUE SYSTEMS—OREGON. 
Domestic corporations: Filing and recording articles of incorpora 
tion, when authorized capital stock is less than $5,000, $10; $5,000 
to $10,000, $15; $10,000 to $25,000, $20; $25,000 to $50,000, $25; 
$50,000 to $100,000, $35; $100,000 to $250,000, $45; $250,000 to 
$500,000, $60; $500,000 to $1,000,000, $75; over $1,000,000, $75, 
and $75 for each $1,000,000 or fraction thereof in excess of 
$1,000,000. 
Corporations organized for charitable, educational, literary, re 
ligious, or scientific purposes, $5; filing certificate of dissolution, $5; 
filing supplementary articles of incorporation, $5; foreign corpora 
tions, fee upon filing declaration, $50. 
Certificate of deposit by foreign corporation, recording, $25; issu 
ing license to life insurance agent, $10. 
Filing power of attorney by insurance company, $5. 
Practice of medicine, examination, $10; pharmacists, examina 
tion, $5; assistant pharmacists, examination, $5; dentists, examina 
tion, $10; barbers, examination, $5; barbers, registration, $1. 
The superintendent of banks collects from each bank for each 
complete examination a fee regulated by the capital and surplus. 
Banks having a capital and surplus of $20,000 and under, $15; 
$20,000 to $50,000, $25; $50,000 to $75,000, $30; $75,000 to $100,000, 
$40; $100,000 to $250,000, $50; $250,000 to $500,000, $75; $500,000 
to $750,000, $100; over $750,000, $125. 
F. THE INCOME TAX. 
There is no income tax in Oregon. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the methods of assess 
ment and of equalization are the same for county 
taxation as for state. 
c. Equalization.—The board of equalization of the 
county equalizes between individuals and corrects 
the assessment roll of the county. The county court 
is authorized to complete the equalization as to unfin 
ished matters pending before the board at the time of 
adjournment, and also to examine and correct the 
roll in general. 
2. Rate— 
The “county court/’ levies the tax for county pur 
poses, together with the amount of state and school 
taxes required by law to be raised in the county for 
the year. 
3. Collection— 
The collection for county taxes is the same as for 
state. 
B. POLL TAXES. 
Constitutional amendment forbids the levying of 
poll or head taxes. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no inheritance or special corporation taxes 
for the counties. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Insurance brokers, quarterly, $15. The county court requires 
licenses from—keepers of billiard tables and bowling alleys, per 
annum, $50; dance houses, per month, $100; public shows, each 
performance, $10 to $500; ferries, per annum, $1 to $100; liquor 
licenses, general, per annum, $400; liquor licenses, malt liquors 
only, per annum, $200. Peddler—on foot, $25; one horse and 
wagon, $100; two horses and wagon, $150; any other conveyance, 
$300. 
In addition to the license fee every person so licensed Bhall 
deposit a sum of money equal in amount to the license fee, which 
is retained by the county treasurer as money subject to any claims 
that may arise in connection with the business done in the county. 
Ninety days after the expiration of the license whatever portion 
may be remaining unencumbered is returnable to the depositor. 
But this shall not apply to licenses granted by incorporated cities 
or towns which by charter may grant licenses within their munic 
ipal limits for like purposes. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the assessment and 
equalization thereof are in general the same as for 
state and county taxes. 
2. Rate— 
The rate is determined by the council of cities and 
towns which levy municipal taxes at the rate pre 
scribed by their charter. It is the duty of every 
incorporated city authorized to levy taxes, to notify 
the county clerk, in writing, of the rate of the tax levy 
made by such city, on or before the 1st day of January 
in each year. The taxes are then computed by the 
clerk of the county court. 
3. Collection— 
Collection is the same as for county taxes. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no municipal, inheritance, or special cor 
poration taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The common council in cities and towns has power 
to license, regulate, and control any lawful business, 
trade, occupation, profession, or calling. 
Liquor licenses may not be granted for a less sum than provided 
by the general laws of the state. 
School Revenues. 
The irreducible school fund of the state is com 
posed of the proceeds of the sales of the sixteenth and 
thirty-sixth sections of every township in the state 
or of any land selected in lieu thereof; all property 
accruing to the state by escheat or forfeiture; pro 
ceeds of the sale of tidelands or sand islands; all the 
proceeds of the sale of 500,000 acres of land granted 
to the state by Congress by act approved September 
4. 1841, and certain other miscellaneous income. The 
interest of this fund, which is to be loaned out, is to 
be apportioned among the counties in proportion to 
the number of children. The county superintendent 
distributes the county’s share among the several 
school districts of his county.