Liberal Republican. [volume] (Dallas, Or.) 1872-1???, 1873-11-29

of four yeaas 10 make the incum bent
more indep6,dent Of interested infu-
euces, and to enable him to secure to
the public the value Of bis experience
In connect ~ with the subject of
taxation we would fur suggest the
advisibility Of paying saty officials
| by stated yearly salary, insiS2 of by
fees az at present, and thet the fees for
services be collected as usual and trans
ferred to the County Treasury We
are assured that after paying liberal
comp ensdion for the "ery best ability
there would remain In the Treasury,
| under such an arrangement, ia major,
ity of the counties large surplus of
money with which to 'iquidate county
liabilities and thus relieve the oppress
,iyeness OF county taxation. 1t would
also be O movement In the right
direction aud help to the tax
paver to consolidate rather than
increase the number of Offices. The
necessary legislation should be pro-
cured that would require the number
OF positions of similar class to be
consolidated into one, especially 20
counties where there arc city tran-
chises, so that in such counties there
would need be but one Assessor, one
Collector, oae Treasurer for county.
city, anl perhaps school district pur
poses.
The Board was considerably de
ayed in the work Of equalization. in
the first instance by the inaccuracies
aud ncompleteness of the great mum
Der Of the assessment rolls, the cor
rection Of which occupied a good deal
If time aud attention. aud in the
second place this session was prolonged
by The failure on the part of some OF
the counties in the transmission OF
their assessment rolls, several of which
we're not received until late in the
month Of October
Additional rules have been form
ulated for Assessors which ii is hoped
| mag render their duties more inteliigi>
bic and secure greater efficiency of
service.
Some of the county boards of equal
ization have misinterproted the law
under which they act, aud while they
were in session for the full period OF
the term, they sat to hear aud answer
complaints only, ard did not /" examia 2
and correct the assessment rolls OF
their respective counties" or " increase
or reduce the valuation of property
assessed where such action was
necessary ss the law provides
Attention has been called to this
omission IN the performance Of their
duties with the hope that herea ftcr
greater efficiency will be manifested on
the part, for without it the labors OF
the State Board are largely Increased
and 20 some extent rendered nugatory
The revenue system of the State is
very defective. Its thorough amend,
ment is of the first importance. The
necessity of the case is SO imperious as
to demand complete revision of these
laws as soon as possible. They were
enactee from time to time without
reference to the present system OF
equalization, and the State aud county
Boards seem to have been created
without regard to tho revenue laws,
aud consequently difficulties are
constantly arising to retard ant
embarrass the action of those orgauiza
ions in che exercise of their functions
| The powers of the State Boart
| should be enlarged or made NOR,
dofnite. The number of IFS member
should be increased to at least five
one for each judicial district-whicl
wolld have q tendency to place tn,
Board in possession of increase,
local knowledge for the more s4tis.ac
tory performance of its duties, more
certainly insure quorum at all times
during its session, and in the widei
division of its labors secure muel
greater efficiency >a3
IL was undoubtedly tho intention
of the Legislature, in making it tn,
duty of the Assessors to deduct from
the taxable property of the taxpayer hi,
idebtedness within the State that tn,
, indebtedness so deducted, in the foru
of obligations to pay in the possession
of the creditor, should be subject t.
taxation as tfe property Of the creditor
IF otherwise. the law is inyidious ano
unjust, and should be repealed, man;
! OF our merchants having liabilities due
elsewhere, are precluded from the ben.
eft of the law The Board have
therefore directed Assessors hereafte
), in oil cases bot to deduct indebtedness
unless the names OF she creditors are
given. It was compelled to this course
a sa matter Of right to the State and to
the taxpayer, as we'll as justice to those
| who are excluded from taking advan.
tsge OF the law, and more particularly
because OF the enormous amount OIL
| inde btedness appearing as an offset to
assessments. The aggregate indebted
aess throughout the State, which
a# ss