Page:Oregon Historical Quarterly vol. 7.pdf/396

390 Art. 11. The treasurer shall receive for his services the sum of five per cent. of all moneys received and paid out, according to law, and three per cent. of all moneys in the treasury when he goes out of office, and two per cent. upon the disbursements of money in the treasury when he comes into office.

Approved by the people, July 5th, 1843.

Sect. 1st. Be it enacted by the Legislative Committee of Oregon as follows That in order to raise a revenue for the purpose of defraying the expenses of the government there shall be levied and collected a tax of one eighth of one per cent upon the following property at a fair valuation, to wit, all merchandise brought into this country for sale, Improvements on town lots, Mills, Pleasure Carriages, Clocks, Watches, Horses, Mules, Cattle, and Hogs.

Sec. 2 All male citizens over the age of twenty-one years being a de[s]cendant of a white man shall be subject to pay a poll tax of fifty cents.

Sec 3 That it shall be the duty of the collector of revenue, to require of each and every merchant in Oregon to give him a statement in writing of the amount of all merchandise on hand to be stated on oath or affirmation which oath or affirmation the collector shall administer, and said collector shall collect and receipt for the tax upon such merchandise, which receipt shall serve said merchant for a license for next year commencing from the time given. And that when a merchant shall wish to renew his license he shall give a similar statement of all merchandise rec'd by him for sale in the preceding 12 months, and the collector shall require him only to pay tax upon the amount of said imports.

Sect 4 That any person refusing to pay a tax as in this act required shall have no benefit of the laws of Oregon and shall be disqualified from voting at any election in this country.

Sect 5 That the sheriff shall serve as exofficio collector of the revenue for which he shall receive as a compensation for his services ten per cent upon all monies collected as revenue.

Sec 6 That the sheriff before entering upon the duties of his office as collector of revenue shall enter into bond with two or more and sufficient securities in a sum of not less than five nor more than