Evening capital journal. (Salem, Or.) 1888-1893, 1891-01-14

| but III such outlay ~ 10 De hlaue' an
appropriation Of FIVE thousand dol
lars for fish ladder at the falls OF
the Willamette is far more merito-
rious than the retention Of an use
less fish commission.
ASSESSMENT AND TAXATION.
One OF the most important mat
ters TO engage your attention is the
absolute necessity Of a thorough,
and In some respects a radical,
change In our laws relative to as
sessment and taxation. As the law
now stands, with but a mere nom
inal penalty and one difficult to en-
force for a failure on the part Of
taxpayer to give TO the assessor a
sworn statement Of all bis property,
real and personal, IL is impossible
10 reach but the merest fraction OF
personal property, thus allowing
those possessed Of money and other
species Of personal property to es-
cape their share Of the burden Of
taxation, thereby throwing
double burden upon the owners OF
real property. No amendment Of
our laws should be made without
containing a provision that would
secure beyond all peradventuve the
sworn listed statement from every
taxpayer Of his property, real and
personal. Provision should also be
made by which the state revenue
could be raised directly from the
people, entirely independent OF
county taxation. This would pre-
vent that condition of affairs which
now prompts low assessment in
each county, In order TO prevent an
unjust share Of state taxation, and
would also obyiate the necessity OF
a state board Of equalization-an ex-
pensive fundamentally, which, as
II would be entirely impossible for
IL TO examine each piece Of property
which has been passed upon by the
county assessors, would be necessa-
rily impotent OF performing fully
and satisfactorily the duties assigned
to 1t.
A sufficient State revenue, indie
pendent Of any county levy, could
easily be secured by requiring to be
paid in the State treasury apoll tax
of 81 on every male person over Il
years Of age, a graduated income tax
on all incomes exceeding 81, 600, and
tax upon the gross receipts Of ex-
press, telegraph, telephone and insur-
ance companies. The law can be
made 30 as 10 secure the full pay
ment Of all these taxes by making
the production Of poll tax receipt !
for the current year at the polls a
required proof Of the residence of
the voter, and by the imposition of
heavy fine by the courts for fail
ure TO give sworn statement of the
Taxpayers income, or Of the various
companies ought TO be taxed. The
law should be fixed also in all Of its
details 30 IA to enforce that constitu-
tlonal provision which requires the
securing OF a just valuation Of all
property, real and personal, and Tor
It's uniform and equal rate, both of
assessment and taxation. The ex-
emption now allowed by law to ey-
cry householder Is apparently n rea-
sonable one, aud that provision
which requires the taxation of
money loaned on mortgages to be
made In the county where II is so
loaned is just one,
There Is the most grave doubt as
TO whether, under that provision of
the fundamental law requiring an
equal rate Of taxation, the legislative
assembly Of this State can rightfully
give authority TO municipal govern
ments, In charters granted TO them,
TO impose any license tax whatever
upon any business or vocation. An
equal rate Of taxation can he had
upon all property, real and personal,
aud incomes; but n fixed license tax,
demanded for the privilege Of con.
ducting business In certain callings,
cannot I've an equal tax, unless all
other callings are equally taxed, and
for tho further reason that some per
sons paying the same license IA
Others In the same calling may not
be able 10 transact the same amount
Of business or derive the same
amount OF profit. And experience
has also shown that these taxes are
not placed where there is the best
ability 10 pay and where justice {,
mands that they should be placed;
but M u rule'the wagon Of the poor
eNpressfnan Is taxed, while the car
rage OF the gentleman OF wealth is
untaxed; and the pawnbroker who
deals with the most unfortunate
classes OF the community pays while
the banker who deals with people
OF means Is exempted. II the pro
vislon OF law allowing deduction for
Indebtedness be retained, II would
be we'll 10 inquire whether such de-
ductlon should he allowed for debts
owing 20 national banks. No de-
duction is now allowed for debts
owed t0 parties outside the state for
the good reason that the correspond
ing credits cannot he taxed For
like reason debts owed To national
banks should moi ho deducted, as
under the law of congress the state