Passed 24th June, 1844.M. M. McCarver, Speaker.
Attest: J. E. Long, Clerk.
An Act to provide for Ways and Means.
Be it enacted by the Legislative Committee of Oregon as follows:—
Section 1. 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 in town lots; mills; pleasure-carriages; clocks; watches; horses; mules; cattle and hogs.
Sec. 2. Every male citizen over the age of twenty-one years, being a descendant 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 of Oregon to give him a statement of the amount of all merchandise on hand, in writing, to be stated upon 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 the 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 received by him for sale in the preceding twelve months, and the collector shall only require him to pay tax upon the amount of said imports.
Sec. 4. That any person refusing to pay 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.
Sec. 5. That the sheriff shall serve as ex officio collector of the revenue, for which he shall receive, as a compensation for his services, ten per cent. upon all moneys collected as revenue.
Sec. 6. That the sheriff, before entering upon the duties of his office as collector of the revenue, shall enter into bond, with two or more good and sufficient securities, in a sum not less than five nor more than ten thousand dollars, to be approved by the executive, which approval shall be written upon the back of said bond, and the said collector’s bond shall be filed in the office of the clerk of the court.
Sec. 7. That the collector shall pay over to the treasury, on the first Monday in each and every month in the year, all moneys that may be in his hands, and get the treasurer’s receipt therefor.