Capital journal. (Salem, Or.) 1893-1895, 1893-12-21
LEI IHEn BE- L0rALlzED.

r
ou-rnxe of iast year snd make hon
zon,sI raiss Il any eiass Of proPeTty.
T.ass year They took the uDTsrFsntAose
IIberty Of sddiDg tbirty percent TO to~n
tyts nsd ten E~Toent 70 real estate ah
over the state They raised the wbose
srsre vaInetto1 sOsne thirty millions
from what il was returned by The eooD-
fx bourds Of eoaalizztiOn- The supreme
court said they had the legal power o.
do 40. III fogty supreme court decisions
said % that would not make u ngbt
IL might make is legsL OF e0urse, tDe /
deuressson. Ooe might almost say de- /
strueafoD, Of values, the past year WIZ /
lave little room for the playful fsDeler /
Of the ALLEGED tax eq1sliZers- Their ex- /
ubersnt spirits may be stimulated by |
drnwing so = day for tbeir services oo'
they kBow that no one else h making
tf.t sum Der day, and thai there is
hardly . bgsiBess o. bank or . cofPof-
alton 10 tbs stale earning that SUD per
dsy. or likely 20 this coming year, suc
they will 5esi:sie oefJre geiting iD'
auv ulayfbl moods Of elevatiDg value
by the scores Of millions.
Their plain duty is TO eqnsli1e. Tnsi
nneans,i ~ property in adjoining eOunii--
q aasessed disprOpOrtioDztsly high o.
disproponionzteIy low, they are TO low-
eg the former and raise the latter. IbAi
IL equAIizing. Nothing else Il. Thet
have no legal OF moral right TO assume
thar sII the property 10 the state nss
been returned too high, or too low
They have no autocrstic power to nz
values or assume anything. The poTef
10 tax 10 the power to destroy and tbe
people should lsaIOusly guard any as-
sumption Of czsr-like methods on tbr
mart Of any public official when 1t comes
70 assessment aud taxation. The most
manifest injustice 10 In the way the
county assessors this year advanced the
valuations OF town lots over last year,
and the high assessment Of horses and
cattle. No real estate has declined 10
value like town and city lots since 1892
and horses and cattle will not sell for
what they are assessed al.
II was undoubtedly to meet the car
like ultimatum Of the state board last
year in raising town lots thirty percent
/ that ssseseors made such an advance
on that class Of property this year.
That illustrates the eTil effect Of as
sumpeions in dealiDgwith such matters.
Tax levies on town and city property
are 10 fixed mills, and usually 10 the
full limit OF the charter.
This most perishable class OF real es-
tate, town and city property, should be
1 reduced, IL 1t could be done with fair.
ness and justice TO other interests But
I how can IL be done without increasing
( the burden on farming property? After
4 al the city Is better able to stand 1t
than the farmer. The city lives of the
farmer. 1t gathers toll of the producer
and 70 be relieved Of taxes at the ex-
pense OF the farmer IL out Of the ques-
ton. City taxes should not be levied
In specific mills.
In considering valuations between
counties, It Is plain that Marion county
is assessed relatively far above other
farming counties that have as rich
lands and are as finely improved COM
nnnities- Marion county has had q
1 very thorough and conscientious as
sessor. His work IL we'll spoken Of by
all. The taxpayers committee who ask
that the integrity Of the Marion eoun'
~ assessment be maintained desired to
pay their assessor high compliment.
+ Bot they did not meAn that any inius-
fice should be done 20 Marion county.
They did MT mean that her farming
= lands should be valued a. fourteen dol
lars an acre and other counties with
equally as good lands BE- allowed H. alp
10 for nine dollars an acre. That
wouId be manilestIy unjust. No one
nsks that. No zeal to uphold the good
WORK OF our assessor would lead Us Into
such excessive liberality. Our assessor
would not wish . compbment at the
lea penss OF the taxpayers.
I Our farmers don't wish 10 pay VA
Into the stats treasury for every 50 paid
Iu BY djoining counties on every whit
- good lands as ours. ToPrevest such
Iujustlce Is what the state board OF
,quallzsrs r. for. II that 10 not what
hey are for. what is their function?
Counties with lands rs good as Marion
bounty lands, aud there are net many
,f them, 1--WE wish there were more,)
assessed a. low As we have intimated
|houla be raised little. Marion should
% lowered q little. The totals OF the
zhole state should not be raised. Not
dollar. The returned Valuations
4 ali the counties should be
onAilzsd Equalized.
To aoeept MArion's assessment as
.andhrd Of fha best agricultural coun-
Is would be compliment 10 Marion,