Daily capital journal. (Salem, Or.) 1896-1899, 1897-12-08
WHAT WILL THE BOARD DO7
Obstacles in the Way Of State
EquaIizers.

sonal PR perty," 1e.has put into one
classification Improvements on lands
not decided or forfeited, merchandise,
money, notes and accounts, shares OF
stock, household goods, watches,
farm implements, machinery, etc.
These 10 effect are the same as the
classihcatiOns made last year, out Of
which grow litigation that resulted
in the action Of the state board OF
Equalization in attempting to raise
aud lower valuations, being declared
void by the supreme court The
:lassihcations made by the iMarion
county assessor last year were "lail-
road rolling stock" and personal
property except railroad rolling
stock aud live stock"
The supreme court, in its recent
ruling on attempting to equalize
under such conditions said:
"Now, the board has attempted to
equalize by taking such particular
classification, whether appearing
upon the Marion county roll or the
rolls of the other counties, as basis
for It's oper alton, and has added and
deducted percentages accordingly.
For instance, in Baker county 20 per
cent has been added to the aggregate
valuation of horses and mules, 20 per
cent to cattle, and 20 per cent de-
Quoted from swine, while sheep and
goats remain the same. In Benton
county 20 per cent IS deducted from
the aggregate valuation Of horses and
mules, 20 per cent added to cattle, 20
per cent deducted from sheep and
goats, while swine remain the same,
and thus are all these classi ficatlons
observed In the equalization Of the
several kinds of livestock in all the
counties except Marion, and as to it
the state board added 10 per cent to
the aggregate valuation OF livestock
WuIvu 10 "a ~..--- -. -.
comprises the four classificatlons
enumerated In the other counties, So
IL has In all the counties, except Mar
ion, attempted to equalize other per-
sonal property under such ciassifca-
tions as merchandise and stock iu
trade, notes and accounts, shares of
stock, ETC., but In Marion all these
are comprised In one classification
only. The mode or manner in which
the board shall equalize personal
property Is prescribed by the act,
which is that it shall add to or. deduct
from the aggregate valuation of the
several kinds or classes thereof so as
to make them conform TO their true
cash value"
Concerning the blank rolls sent out
by the secretary of state. tie deci-
sion saws
"The blank rolls are certainly in
tended as a direction TO the county
officials, and should be followed, as it
tends TO produce Uniformity In classi-
fication, which is essential to equality
In assessment and taxation. BE that
as IL may, it is very evident that the
state board could not, by adopting
dlssimllar classiacations, OF such as
are not uniform throughout all the
counties, as basis for their deduc-
tion, produce the uniformity and
equality in values contemplated by the
Constitution"
The decision further says, after
quoting from the eleventh Oregon,
Crawford VS.. Licn county, In which
II Is held that equality in the rate
of assessment means proportional
valuations"
"And 20 secure uniform. aud pro.
p0rtional valuation OF the different
classes or kinds Of personal property
among all the counties was ino 1oubt
the purpose OF the act. Horses and
mules may have been relatively lower
In Marlon than in Baker and Benton,
and cattle, sheep aud goats and swine
very much higher, but hy a comparl-
son with livestock In other counties
OF the state-aDd this Is the only way
by which relative values could be
determined--lt may appear that live
stock In Marion Is assessed too high,
which would necessitate reduction
thereof by the requisite percentage,
but this would actually reduce the
valuation upon horses aud cattle ln
Marion county, which is already re
latiYely lower than It's kind Ia Baker
and Benton, % that the process would
increase instead Of dIminish the dis. I
paragement between the values Of
horses aud mules IN Mariun ,and the
same class Of property 10 Baker and !