Evening capital journal. (Salem, Or.) 1888-1893, 1890-09-26

leOgtDy ana cneeriullS written
leader explaining its position-t that
it is not single tax, Henry George
advocate 10y any means, and warns
all persons OF that ilk 10 avaunt 1t
uses arguments such as already
quoted for the repeal Of the mort
gage taA law, and then urges twu
other points upon which "tax-re-
formers" in the state are united.
Here they are:
Second, ;he tax reform movement
urges the abolition of the system of
deductions for debts from the
general assessment, on the ground
hat il enables the banker, business
mau or capitalist, into whose affairs
credit enters as u large element, 10
offset part or all of his assessment
Toy debts, real or fictitious, thus in
creasing the relative burden of tax
alton uf those who make no such
deductions; while the borrower on
ulurI gage security luses the benefit
uf his deduction, through the mort,
.aae tax law. If the principle of
deduction for debts is retained at all,
It's deductions should only be per-
mitted To be made against credits;
that is, against those forms of prop
erty which are usually concealed
and which this provision would tend
to bring out.
Third, the tax law reform contem-
| plates AN equalization of taxation,
throughout the state, not Oily by the
I iva wholesome changes in the law
just described, but through an equal.
zation of assessments. This II
would bring about, IN the only prac
! ticable way. by creating state
beard of equalization, with power
to review the work of county asses
sors and correct GiscrininatiUns
among individuals and among local
tiles; to increase assessments that
are relatively low and To lower those
THAT are unjuslly high; that the bur
den of taxation may rest equally
upon everybody in the stale.
The equalization theory is good
but this writer does not believe the
plan above suggested sufficient or
feasible. a state board of equalizg.-
tion cannot in a practical manner
equalize among individuals through
out the state CT correct individual
Determinations. Ii would he "too
far from home,n and the evidence
for a just correction would be too
hard 10 get. There should be under
the county assessor system a county
board of equalization, in which the
assessor, having done his work al
ready, has no voice except as called
upon to explain. Then let the
state board equalize between the
several counties, bIinging property
AS nearly equal according to circum-
stances all over the state as possible.
The Roseburg Plaindealer cannot
see why the farmers want the mort
gage tax law, when every one Of
them who is a borrower pays the
taxes Oh the mortgage held against
him; nor why the money lender
fights the law as long as "the other
fellow" has To pay the tax.
Thus you have the JOURNALS
weekly digest, with passing thoughts
while "going by" and AS the clip
pings are taken from earnest, repre-
sentative papers in all sections Of the
state they may be the cause Of brirg-
ing up n train of ideas into tive
minds of legislators that shall
materialize into beneficial laws for
the welfare of our great common
wealth.
The people are also becoming alive
to the fact that an immense amount
of money is spent each year in each
county and that at present there is
no practical means Of knowing just
who gets it, for what II il paid out,
and there will he L strenuous effort
made the coming session Ia provide
for the publication each month of
the claims allowed by the county
courts, that the taxpayers may have .
an opportunity to scrutiDize tine bills.
The expense ofsJch publication it is
believed will be more than saved in
the reduction OF claims which IL
will cause.