The Douglas independent. [volume] (Roseburg, Or.) 187?-1885, 1883-09-29
The Assessment.

tax law has led to a prolonged dlscds-
sion of the subject of the assessment OF
property for the purpose of taxation in
this State Some of these articles are
wise but the most of them are other
wise. One advocates the entire repeal
of all laws on this subject and the Or
ganization of a new system altogether,
another an amendment creating State
Board of equalization, and still another
who holds that the present law IS good
enough as it is The latter also includes
those who know the difficulty of per-
fecting system of this kind. The Law
az it now stands did not emerge full |
grown from the brain of any one of our
great statesmen, but has been perfected |
by construction of the courts and legis-
aatiye amendments through series of
wears. It would not be wise to destroy |
this structure because Of some imper-
fection and trust new system whose
imperfsctions will have to be corrected
in the same manner in the future.
The law requires that all property |
within the State shall be assessed at it's
actual cash value. Nothing could be |
more just or equitable. That this is
not done in fact, is an argument not
against the law but it's administration |
If it be true that the assessments are
not made as the law directs, there
must be some other reason for it than
the incompetency OF dishonesty of the
assessors. The complaint is general
throughout the State and it is not prob
able that all these officers are unfaithful
ITO their trusts. The principal reasons
for the low values placed upon prop
terty is to be found in the mode by
which the State taxes are levied The
legislature at its biennial session fixes
"a certain rate of taxation for State pur-
poses without any reference to the value
of the property in the State except
what NAV be estimated from the past
assessment. Every county is required
ito pay INTO the State treasury annually
this per cent upon The full amount Of
ats assessment roll without deducting
the expense of collecting or the
amount of delinquent taxes. It is the
anterest of every county therefore to
make the assessment role as low as
possible, as while it does not affect the
'couRty taxes it saves paying an undae
proportion into the StaUe treasury.
So far has this precaution been carried
by the County Boards of some Of the
richest counties in the State, that a
number of the heaviest taxpayers have
been induced to refuse to give their
property to the assessor and allow
themselves to be assessed by the sheriff,
thereby securing the amount of their
taxes exclusively for the use of the
county. An attempt was made several
years ago to remedy this evil by au-
therizing State Board of Equalization,
but the Courts de. .ided the act inoper.
.ative, since which time no steps have
been taken to correct If. This fixed
levy is the mistake if not the only one
in our system of taxation. As the law
now stands the levy for State purposes
amounts to nine and six tenths mills
divided as follows: Current expenses
four mills; schools, four mills; insane
asylum, one mill; military, five tenths
OF mill; university, one tenth of 9
mill. It is evident to the poorest capac
ity that if this large amount was col
1octed upon the actual cash value of al
the property in the State, the treasury
would hold large surplus and th'
business affairs of the county cores
pondingly depressed. The tacit agree
snent to depreciate the value of prop
eerty therefore becomes necessity, anc
would be fair if the depreciation wa
equal throughout the State, which it il
not. The remedy for this may easily
be provided by the Legislature. LIE
that body appropriate the amounts nee
essary for current expenses, schools
etc, for each year, and authorize
board, say the Governor, Secretry O
State and Treasurer to fix such rat,
of taxation for each year as will raise
from the whole property of the State al
appears blythe county rolls, the amounts
30 appropriated and no more Unde
this SYSTEM there would be no induce
ment to undervalue property in am
county, on the contrary each would VII
with the other to show the largest as
sessmenr, as the larger the assessmen
the lower would be the rate of taxa
tioa.
There is smaller matter tha
can be amended by the voters withou
any legislative act, which is the selec