FINANCIAL HISTORY OF OREGON. 179 steamboats and other vessels; lands, town lots and out lots; "personal property." Exemptions. Public property; property of literary insti- tutions; two hundred dollars' worth of household furniture to each householder, and his library, agricultural implements and mechanic's tools. Licenses. On each ferry kept by authority of law, not less than two nor more than one hundred dollars per annum ; for "hawking" clocks, not less than one hundred nor more than three hundred dollars ; to keep a grocery (to retail spirit- ous liquors) not less than two hundred dollars. Poll Tax. Counties may levy poll tax of one dollar on all male citizens over the age of twenty-one and under the age of fifty years. Assessment. To be at "true cash value." Taxpayer was subject to fine of ten dollars for refusal to give an account of his property when requested to do so by assessor Collection. Sheriff should demand payment of taxpayers
- ' at their most usual place of residence, or at any other place
where they may be found." Rate. Territorial tax shall be one-half mill for general purposes and two mills for schools, and probate court shall fix county per cent, which, with revenue from other sources, will be sufficient to defray the current expenses of such county and ' * to liquidate its debts for the year ; " " and in no case to exceed four mills on the dollar. ' ' 1851. Subjects of Property Tax. In a revised enumeration of subjects to be taxed "out lots" were omitted and the follow- ing kinds of property specified: "mills and other machinery, horses, mules, jacks, jennies, cattle, sheep, hogs, clocks, watches and pleasure carriages." Exemptions. On household furniture it was raised to $300.00. None other was specified. Rate. Territorial school tax was reduced to one mill.
