Corvallis gazette. [volume] (Corvallis, Benton County, Or.) 1900-1909, 1901-01-18
REVISION IN TAX LAWS.

There will doubtless be before
the present legislature tax bills
of many forms and descriptions.
The leading thought i'll revising
our present tax laws should be
to reduce expense in the assess
ment and collection of taxes; to
divest the law OF that network
and lninutia of detail which seem
uubusiness-like and cumbersome
to the transaction of any other
kind Of business. The making
of numerous copies of tax rolls
should be done away with. It
is relic of the old fee system,
born of an idea to prevent much
work for officers who could draw
large fees for making so many
copies. Where is the business
house or concern which copies
its books in full every time a few
of its patrons become delinquent?
The blank made out by the tax
payer and assessor, containing a
true list of all taxable property
of the Individual, together with
the original tax roll, should be
all the tax-roll copy necessary to
afford the basis on which to col
lect the taxes and should be
treated as a public record for that
purpose. And instead of making
= delinquent tax rolls at stated per-
lods a seperate and distinct COL
umn should be ruled in the orig
1nal roll i'll which the amount of
all delinquent taxes should be
extended by the tax collector,
when the taxes become delin-
quent. The treasurer should be
made the tax collector in the
first instance as well as to collect
the taxes after they become. de.
llnquent. He should be vested
with full power and authority te
sell and convey property to salts
fy the taxes, if not paid by the
property owner before becoming
delinquent. The expensive
method of riding over the county
to make personal levy upon and
post notices on lands to be sold
for taxes should be abandoned as
a superfuous relic of forme,
times. The law should be made
so that within a year or two afte,
lands are sold for taxes the pur
chaser can bring suit 70 perfec
the title to the land, making al
interested persons party to the
: suit, and after obtaining a de
cree, sell the lands there under.
The services O. the sheriff should
be eliminated with all matter.
pertaining to the collection o
taxes, letting those duties de.
volve entirely upon the treasur.
er, for the reason that the busi.
ness of the treasurer is to receive
and d1sburse public funds, and
there are no other duties requiring
him to be away from his office,
while the sheriff has many duties
TO perform taking him away from
his office, perhaps at a moment
when it is important for atten-
tion to be wholely given to re-
oeiving taxes. The county court,
consisting of County Judge and
Commissioners, should consti-
tute the board of equalization,
and the sessions of this board at
any time before taxes become
delinquent should afford oppor-
tunity for any person wrongfully
assessed to apply and have the
error properly corrected. The
present law, making the assessor,
county clerk and county judge a
board OF equalization, is peculiar
to say the least, for it makes the
assessor the Judge to pass upon
and render judgment upon the
efficiency Of his own work. There
is no other similar Instance il
ehe whole field of our jurisprud.
ence where such a PECULIARLY is
permitted.