Daily capital journal. (Salem, Or.) 1896-1899, 1899-01-10

ous conglomeratl0n of Pudcenhead
Wilson legislation known as the ore
gon tax laws. To begin vltb, The as
sessor Is required BY Law 20 begin
making The roll on The frst day Of
March. Ia thls county last year he
al not get the blask bp9k uutii July
Inc. 10 1897 he did not Eei u until
September 8. Ia other wnrds be Old
not get lt from fonr % six monihs
after the time sasa tae l&a reIlifes
hin b tetio ss-0rding. iie Is re-
qulrsd % csag,sse sts asssssn cot BY
she sr,i Nscstg is Asxusi shich of
osurue BE- caas-s g. unless he has
hncfa Bzs sfMls ca eompleied 10
sac stus fEsd ~ hs the county
esrF rt- sTsess She time until
sas ata Ncodty 10 September
Tnsr rgre three weeks notice the
usa1sr ru-rt 7roceeds 70 equalIze for
nua EseF uhlch takes until the frat
&c NuwmheF. The law then requires
.Ems iAe coanty clerk extend the as
sseue1i 10 - days after the books
are iurncd over 10 him on the secon d
Nooday In October, unless the time
has been extended by the county
court. The clerk Is required TO de.
liver 10 the sheriff inside OF 30 days
a transcript OF the roll With the taxes
leYied upon each person assessed
With a warrant 10 collect and sell the
same n necessary. The law contem-
plates that the extended tax roll be
delivered 10 .the sheriff the second
Monday IN November. The sheriff
then has five months ln which 70 col
lect the taxes before the law declares
them delinquent. But this program
Is knocked Into a cooked hat by a
further accumulation OF legislative
ldsocy Of the latest sprinR pattern, by
following provisions:
The s'aie tax levy Is made January
hrst, the city aud school district
tar leYIes are made February first.
The law gives the county clerk 10
days 10 which 10 extend the roll after
the leyles are all male; hence The
sheriff does not get the tax roll un-
tll II II time 10 declare taxes delln-
queut. As q result Of this crazy.
guilt mudde Of Inconsistency and
legislative non-intelllgence all taxes
are delinquent frequently before the
sheriff begins TO collect them. The
result is "A stated Ia the introduction
10 this article. Not being declared
delinquent as the law provides, the
payment OF taxes drags along for
rear or more before there Is aoy pen
aity fof payment aud this is
taken advantage OF by the warrant
speculator 10 would seem IA though
enough ordinary Intelligence could
be brought TO avail IN this matter 10
iK the time for tho assessor 20 com.
plete hia work Tor the sheriff 10 bo
gln collection Of taxes aud complete
the same. Penalties should be liked
70 the law 10 that an onlclal who
should fail 10 perform hls duty would
become liable 10 the people aud as a re. I
suit unlformiiy,equalIty andcertainty .
would be brought Into our system OF
assessment aud taxation.
II the legislature we're capable OF
further spasm OF coherent action, IL
should provide that half the tax 4
should b. paid 10 The sprlng aud bali |
10 the fail. That has been done In /
nearly all states. II Oregon cant /
Improve on what we now have We
'hould go the whole hoe, relapse into
'he dark ages, adopt the whipping
post daekiag stool, polygamy. ani
'theF measures consistent with our
present system or assessment aud tax
alton.