The daily journal. (Salem, Or.) 1899-1903, 1901-03-07
MARION COUNTY
TAX ROLLS CHANGED
Records of the Office Made
Much More YOIUminOus.
Prediction That the County
viii Lose in the Collection
of Personal Property.

The 1900 tax roll for Marion county
has been finally extended and is now
ready 10 be placed IN the hands OF the
sheriff for collection. This will be done
az soon az the sheriff receives his receipt
books, the latter part Of the present
week.
Az a yoluminous and incolvenient
document, the 1900 tax roll easily out
ranks anything Of recent years. The
roll In its present form is the product ol
Asspssor Hobart, who retired as county
assessor in January last. The roll as
devised by Mr.. Hobart, requires three
volumes for the listing Of taxable prop
erty a. against two volumes formerly.
The amount Of clerical work involved
has increased In even greater proportion.
Bnt Marion county will have 10 put up
with this form Of tax roll for only q
single year, bill having been enacted at
the recent legislature providing for uni
form tax and assessment rolls In the
various counties Of the state.
Dnring his four years service as county
assessor, Mr.. Hobart contended for a
segregated assessment roll, but he did
not have his plans perfected and bis
form definitely determined upon until
time for the 1900 roll. Now be Is away
from the court house and does not hear
the numerous opinions, complimentary
and otherwise, that are expressed about
bis roll, which represents months Of
study and bard work on his part. That
Mr.. Hobart has succeeded In forming q
segregated roll, is apparent from an In
speetion thereof "In fact" remarked
an official this morning." the roll is 80
badly segregated that the aggregate OF
the taxes provided therein will never be
gathered entirely into the county trea'
sury. The roll consists Of three volumes
One volume Ia devoted exclusively 10
personal property and thislbook consists
Of l64 pages Of names. In this volume
the names are arranged alphabetically.
A second volume contains list Of all the
property OF the county exclusive OF in
corporated towns, and consists OF 3ls
pages. The third volume consists Of 224
pages aud contains listof all real
property within the Incorporated towns
and cities. In these two volumes
the names Of tho taxpayers are not al.
phabetically arranged but In relation to
their position In the county as per town.
ships or by wards or blocks In the towns
aud cities, as the case may be. This
arrangement Is decidedly inconvenienl
and will involve considerable extra work
In the sheriii's department In the isau
ance Of receipt. II necessary 10 issu'
a receipt for every piece Of real estate
with which q man is assessed and sls'
a receipt for his personal taxes. Th'
clerical work In the sheriff's office OF
this account will be Increased verJ
much. This has made necessary a som
plete index Of the names Of the taxpayers
tho number Of the page and the
number OF the line upon which will b.
found the description Of the property
piece by piece. II will be- necessary tC
consult the index before II will he
possible Tor tho sheriff 10 ascertain ans
tan op real estate, the Alphabetical
. arrangement Of the personal property
/ rendering the finding Of an Individually
tax on that account, a much simple
matter.
The segregation Of the tax roll as pc
the Hobart plan by which tho persona
tax Ia arranged la u volume separat
and by itself, In effect renders prac
tlcally uncolleotablo great part Of thai
tax, A citizen, who Is thoroughly con
vorSant with the roll, yesterday sal
that tho county would fail To collSc
tully $4,000 on the personal tax. whe
} this tax was figures In with the Ia
CA Fael property, no trouble wa
Experienced In collecting IL, Tor In IN
non payment OF the tax or any par
thereof assessed against any property
such property could be- sold Tor delin
quent taxes. A. 10 is, personal propert
is delilcuh 10 locate sud the county vii
dnd the experiment Of collecting poi
sonal tax alone an expensive propos
; ton, Tor nothing will be realised ON
! great part Of the personal TAX roll.
The aggregate Valuation Of iaxabl
property on the loOO roll is N,l2i, ,JSl
The levy this year for county purpose
10 10 $40 mills aud on the assesso
, valuation given, a,0is i6 will be raise
Coz county purposes AZ this time ever
cent that Is duo Marion county on tll
, assessment roll is sorely needed 1
. discharge all indebtedness and TO II