The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1873-01-24
THE BOARD OF EaUALIzATrox.
IHE BOAHO OF .EtyDA11fZAIIONs
An interesting Report-The Assessors Fa-
vor Corporations and the WeaIfhy-Hosv
the Rich Escape from Paying their Quo-

TO His Ercellency, i. r. Grorer,
Governor Of Oregon-Sir: Comply
ing with q provision of an act entitled
ian act to provide for the State
Board of Equalization," approved
October %, 1872, the undersigned,
the members of said
Board, have the honor to submit the
following report:
The Board met and organized nc
cording to law. A journal has been
kept of each days proceedings, SO
that full and complete record of the
Board exists for reference or pubIi-
cation.
Communication was had with the
Boards of Equalization OF the va
rious counties Of the State early in
the session, by q circular letter,
copy Of which is herewith appended,
marked A, inviting information and
suggestions which elected several in
replies.
The powers conferred by the law
are not as distinct in some respects
as would seem to be desirable In or
der to secure its efficiency. It i'm
perfectly provides for an equalization
OF assessments for the present year.
This the Board, after mature deIiber-
alton and an examination of the rolls,
determined could not be accomplish
ed, for the reason that some of the
counties had proceeded with the col
lection of taxes for this year before
the passage of the law, and on that
account it would have been deemed
inexpedient and impolitic, if not ilIe-
gal, to have undertaken to do SO had
not the incomplete and imperfect
condition of the assessment rolls rem
dered the attainment of such an OBJ
iect positively impossible.
An inspection of the rolls revealed
a lack of uniformity and great in
equality in the values placed upon
property. In many of the counties
n disregard has been shown to the
requirements of the statues relating
to assessments. The different spe-
cies of personal property are not
given. save upon The rolls of three
counties. and, with few exceptions, a
very imperfect description Of the
lands.
The labors of the Board have coz
sequently, in great measure. been
directed to- the adoption of such
means, as will be likely to prevent
the recurrence of such omissions in
future assessments.
Rules have been adopted, relating
to the duties of Assessors, and the
form of an assessment roll prepared.
Rules have also been framed for the
observance of the County Boards oil
Equalization, copies of which are
hereto appended, marked B., c. and
ID.
In consideration of the fact that
the remote situation of a number OF
the counties deprive them of the IA.
cilities which would insure a certain
compliance with the directions OF the
Board in respect to the form of az
assessment roll, it was deemed advi
sable to have the rolls prepared un
der careful supervision, and wher
completed and bound, arrangements
have been made to have three copie.
forwarded to each county, which vii
be done in season for the commence
ment of assessing on the first o
March next.
Altogether such action has beer
taken in the judgment of the Board
as will materially assist the work o
equalization hereafter. Indeed it i
anticipated that should the Assessor
discharge their duties il full accor
dance with the law and the direction
given them, that after the Count,
Boards of Equalization shall hav,
efficiently acted, but inconsiderabl'
service will be required to be per
formed by the State Board.
A recess was taken during the ses
sion to enable the Secretary of Stat,
to furnish the Board with tabula
statements of the assessments b
counties, the aggregates of which
in tabular form, are herewith append
ed, marked E. These tables of sta
tistics, imperfect as are the assess
ment rolls, exhibit interesting an
important facts. As will be perceiy
ed, the aggregate taxable property @
the State is considerably diminishe,
by the aggregate of indebtedness
The Board are inclined to the i'm
preston that this large amount of in
debtedness does not exist in fact, bu
that much of it is fictitious. In thi
view, they have endeavored to pro
vide such forms and regulations rel
ative to assessments, as it is thought
may tend to produce improved an
more gratifying results in the future
In some of the assessment roll
there are manifold instances wher
the Indebtedness is greater In amour
than the aggregate of the propertSa as
sessed to one individual. Such
record is of no advantage to th
county or State, and certainly is nc
creditable to the individual, while
really gives an untrue and unfavor,
BILE aspect to the pecuniary conditio
of the county.
| The Board have directed that
such cases it is only necessary to ell
ter an amonnt of indebtedness sufi
cient to offset the assessment. ]
like manner the three hundred do
lars exemption of personal propert
to each householder appears only j
few of the rolls, and frequentl,
where it does appear, the assessmer
of personal property is less than til
amount of exemption. The rulin
of the Board in this regard is tha
the full amount of the exemptio
should be noted in all cases wheI
the amount of personal property al