Capital journal. (Salem, Or.) 1893-1895, 1894-01-01

Gross Total valuation ----sl2, 6o5, 7ss
The repeal u the mortgage tax law
by the last legislature released non
resident owners Of monies, notes and
accounts, and shares Of stock, or notes
secured by property in Marion county,
and hence these classes Of personal
property appear very small on the
assessment roll, footing In the aggregate
only 1885, ,245. The nonresident
holders Of mortgage notes have invest
ments in this county Of nearly three
million dollars which escape taxation.
Aside from this lOopbole Of escape
there is an exemption Of $500 for each
householder, on personal property.
Marion county has population Of b.
g34 according TO the last census. and is
the second richest county 10 the state.
Her rich pralries cover from 400 to 800
square miles and are worth at low es-
Innate 5000 an acre. The whole
county contains about one thousand
square miles, but several hundred Of
these are In the foothills and stand on
edge for mlles and miles, where the
SAntiam breaks through the mount
aims, flowing from the Cascades.
The law has for many years made IL
the duty Of the county assessor to pre-
pare maps showing the location Of each
tract OF land and the owner thereof at
the time Of assessment. 1t is made his
duty to transmit such maps with the
records Of his office to his successor.
Had this been done as the law plainly
requires Of all assessors 10 Oregon, and
Il each year the incoming assessor had
corrected the maps to date OF his labors,
the task of assessment each year would
have been an easy one, and compare
lively inexpensive. But each succeed
Jog ASSESSOR shirked his duty In this re-
speet. The result was q complete list.
log Of real property was impossible.
Thousands Of acres escaped taxation
each year, aud the county treasury has
probably lost hundred thousand dol
lars taxes ln hfteen years from this
peglect. Last year the Waters Ab.
strAct Co. found nearly fve thousand
dollars Of taxes due from lands not AS
sesseJ. AZ the extent Of lands under
settlement has slowly increased, and
the settled area has crawled 10 the foot
h'lls of the mountains, the per centage
OF loss 10 the county has increased.
This year the county authorities Awoke
10 the absolute necessity Of perfec,iRg
the assessment as by law required, and
Assessor Cotfey has undertaken to
bring up the work Of his ofice so long
neG ec,ed, to locate every acre which
has passed from the United States into
he hands Of individuals OF corpora
lions, snd Ia fact 10 place on record
the name OF the owner aud acreage OF
eve Y act ot land In Marion oou aty.
The work has progressed far enough 20
show that he clearly understand what
he ls dolng aud IL is Fortunate for the
county that TO man OF his ability has
fallen this task, and tha, In tbs gigAn.
1lc undertaking he 10 - hea ally sup
ported by the county judge and com
misslone'B.
rHE MATS
The maps which are made al ecl
from government surveys, by toN q.
shlI's, on a scale of eight iuehes to the
mlle, are four feet square. exclusive OF
slde maSglns. They already show toe
nrst ownership Of every Aere a. oFigln-
ally homes1eaded, donated or purchased
f'om the government, together With all
the 4 ants nom the United States 10
raboad companies. swamp aud school
lands, and when completed will show
pfSsent ownership tracts with present
owners nams And number Of acres In
each.
This ayslsm carried out al over the