Lincoln County leader. [volume] (Toledo, Lincoln County, Or.) 1893-1987, 1903-07-31
The Taxing of Timber Lands.


1t has been said that all taxes should
be uniform and just, and that there
should be no taxation without repre-
sentation. We believe the code pro-
vides. among other things, that the
county assessor should assess all prop
erty at its actual cash value, and that
he is obliged to take solemn and bind
ing oath to comply with this statute
The tax question like the road ques-
tion in Lincoln county is, at the pres
ent time, very interesting question
for our citizens to consider, as the
county is getting into debt little
deeper every year. In view of these
facts, it might not be out of place for
Us to air our opinions little upon this
all important question.
In Lincoln county there is over 100,-
600 acres of good timber lands which
will average from two to eight million
feet on the quarter section. The pat
euts on some of these lands have not
yet been filed. But large portion of
it is subject to taxes and as matter of
fact the county assessor could not
cruise out and go over this land and
get sufficient knowledge to make an
equitable assessment during his two
years of office, if he put in every day
OF his time. And any assessment that
he may make of these lands without
first visiting them would be an unjust
assessment, from the fact that .one
quarter section of timber land might
have 100000 feet, while another quar-
ter section adjoining might have only
100000 feet. In the past there has
been but little difference made in as
ssessing timber and grazing lands, the
assessment being from S125 to 50 per
acre for grazing lands and from Sl.5O
to S3 per acre for timber lands
Although we will venture the asser-
lion that there has never been an as
SCISSOR IN Lincoln county who has ex-
nmined even one quarter section of
timber land, or who could give the
actual amount of timber on any forty
acre tract of timber land in Lincoln
county. We would suggest that if the
county court would employ two or
three competent timber cruisers and
start them to work and have them
cruise out and make an actual exami-
nation of each quarter section of tim
Der land in this county, that it might
be done by the time another assess
ment would be made. This would
probably cost tho county $2500 or
$4,000, moro or less, but the informa-
tion to the county as tax proposition
would be worth thousands OF dollars.
Besides the data could be published as
reliable information and would do more
toward advertising the timber resources
OF our county than hundreds of dollars
worth OF unreliable advertising. From
81 visit to the county assessors office we
have asccrtained that $3.50 per acre is
the average assessment placed on TIM
her lands, and us matter of fact we
know that there is a great deal of tim
ber land at this time TO which title has
been acquired, and the owners have re-
fused Slo per acre, cash. If this be
true and the assessor would assess
them Mt 50 or So per acre, ON the basis
OF one half of the cash valuation of the
land as we understand lie values all
land aud property on this basis, it
would increase the assessment roll sew
cral hundred thousand dollars. This
would increase the cash receipts of Lin.
coin county for the first year suffi-
cient sum to pay all the cruising and
the assessors bill besides, and at the
Samo time the assessment would le
made on actual figures and in case OF
contest would hold in law.
b. T.. JONES.