Page:Oregon Historical Quarterly vol. 8.djvu/188

 180 F. G. YOUNG. 1852. Licenses. "Grocery licenses" (really licenses to retail spirituous liquors) were reduced to a minimum of fifty dol- lars and a maximum of two hundred dollars. 1853. The territorial school tax was repealed. Compensation of treasury officials was first authorized: Salary of auditor was fixed at $300.00 ; the treasurer was al- lowed 1% per cent on all moneys received and disbursed by him. 1854. There was a general revision of the tax code. Subjects of Property Tax. "All property, real and per- sonal, not expressly exempted." (Real property was defined as including land, whether laid out into town lots or other- wise, and all improvements on it, and all rights and privileges appertaining thereto. In the definition of personal property credits and securities were emphasized.) Exemptions. The property of literary, scientific, charita- ble, benevolent and religious institutions directly used for these purposes, together with the $300.00 exemption of house- hold furniture and the exemption of public property. Prop- erty of Indians not citizens except their lands held by pur- chase. Poll Tax. Assessment of made obligatory. Revenues for Schools. A county tax of two mills and fines for breach of penal laws. Collection. Sheriff need attend only at some one place in each election precinct and if the taxes are not paid to him there, or at the county seat, he may collect at the taxpayer's residence and add mileage. County orders are receivable for county taxes, but only gold and silver coin for territorial taxes. Penalties for Delinquencies in Paying Funds to Territorial Treasury. For withholding more than ten days, 20 per cent of the amount withheld was added, and 2% per cent a month thereafter.