The daily morning Astorian. [volume] (Astoria, Oregon) 1883-1899, 1889-01-27
ASSESSMENT AND TAXATION.
A Correspondent Relieves His Mind on
the Subject.

AO ouDJCC1s
EDITOR OF The DAILY Historian:
Within the past two years there
has been great deal of nonsensicaI
talk in some of the newspapers,-per.
haps it may be said in most of them
about the injustice and ineficienoy
OF the present assessment laws OF
Oregon.
We have another batch of the same
nonsense based upon "Gov. Penney
er's late message" and that part of
the message is even more nonsepsical
than most of the newspaper gsbble.
This quotes from the said message as
follows, and calls it argument, where
as it is not argument, but only asser-
ton. This is the quotation:
"a change is needed in our laws
relating to assessment and taxation.
Under the present law the burden of
taxation is quite unequally borne.
Under it the honest men of the state
have to bear the brunt OF taxation.
while the dishonest man, who
through the aid of the banks, returns
q fictitious Indebtedness, is rewarded
by relief from just taxation. The
law, as it now stands and as it is now
enforced, is really law to punish BY
tax man for honesty, and to reward,
by exemption from tax, man for dis
honesty. Such law is disgrace to
any commonwealth. A change
should be effected. Everything
should be taxed, property of ali
kinds, both real and personal, and no
deduction whatever for Indebtedness
should be allowed. It is urged by
those who favor deduction of indebt-
edness that without such deduction
there will be in certain cases a double
taxation. Granting this to be true,
it is equally true that with deduction
OF Indebtedness the honest man who
pays on all of his property,'is doubly
taxed also, because his neighbor
throws the extra burden upon him
by avoiding taxation himself
through fictitious Indebtedness. It
is impossible to secure absolutely
just taxation, but it can be nearest
arrived at by taxing everything at its
full value, and making no deductions
whatever. But there never can be
any near approach to equal taxation
in this state until deduction for in
debtedness-thatr rock behind which
rogues can hide-is removed from
our statute books. In order to Sc
cure assessment OF property at its
fair value throughout the state, some
supervision over the county assessors
should be had either by state officer
or by the county commissioners. It
would be advantageous also to pro-
vide for a meeting Of the various
county assessors each year just prior
to the time for making assessments,
by which a degree of uniformity
could be arrived at by consultation
and agreement"
Now we remark upon those asser-
tions of the governor that it is no
fault of the law that fictitious" in
debtedness is allowed by the assessor,
or by the board of equalization in
each county. Neither the assessor
nor the said board of equalization
has any right to- allow fictitious in
debtedness to offset actual value of
property. Neither has the assessor
or the said board of equalization in
any county any right, or authority,
or power. under the law, to assess or
to tax any property twice on the same
tax roll, or to allow any of the actual
property in any county to escape as
sessment and equal taxation. The
whole fault OF our unjust, unfair and
unequal taxation lies entirely with
the county assessors, county boards
OF equalization and county courts
whose business it is to administer
and carry out the assessment law in
making up the county assessment
rolls.
Now all this is simply assertion,
like the governors message; but the
proof is at hand and the actual facts
and practice of these Offices from
year to year is ready to establish all
the above assertions Of the writer
hereof and to confute the assertions
of the governor and the nonsensical
bombast of the many aforesaid growl-
ing newspapers.
Some amendments should be made
to the assessment law, to compel
these officers, the assessors, equaliza-
tion boards, etc., to do their duty at
the proper time, but no amendment is
needed of the kind indicated in the
said message.
EQUAI TAXATION.