Page:Oregon Historical Quarterly vol. 8.djvu/189

 FINANCIAL HISTORY OF OREGON. 181 Compensation. Treasurer's fees were raised to 2 per cent on all moneys received and disbursed. 1855. Rate. Territorial tax was raised for this year to one and one-half mills. County tax for schools was lowered to one mill. 1856. Subjects of Property Tax. To secure actual taxation of lands as real estate it was provided that "all lands shall be subject to taxation as real estate First, when the owner or occupant has resided four years upon his claim ; second, where land has passed by deed, transfer, sale or otherwise; third, when land has been entered in the land office." Exemptions. If a taxpayer returned a list of his property his indebtedness to persons within the Territory was to be de- ducted from his own solvent claims. Rate. Territorial tax reduced to one mill. Collection. By the county treasurer during the first sixty days, after which the sheriff shall collect with costs. 1857. Licenses. Chinamen must pay two dollars per month for the privilege of mining in the Territory; twenty per cent of the revenue thus derived, before deducting cost of collecting, shall be paid over to territorial treasury. Auditor's salary was raised to $500.00. Interest was allowed on territorial warrants at "legal rate," when presented and not paid for want of funds. 1858. Licenses. The "Chinamen tax" of the preceding year was extended so as to require a license from every Chinaman not only for mining but also for trading, selling or buying goods, chattels or any property whatever for the purpose of main- taining a livelihood. The license fee was raised to four dol- lars a month. Fifteen per cent of the revenue derived there- from, before deducting cost of collecting, was to go to the territorial treasury.