Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1904-09-15
9ssESSuEuT IS LOWERED
0. r. & N. Co. Taxes for 1904
Scaled Down.
CASE ExCITES INTEREST
The Arg uments of the Attorney an
Assessor In Detail and the
Boards Conclusion.

The argument before the Board OF
Commissioners this week between J.
w. Morrow, tax commissioner for the
O. R. & N. Co. and Howard Cove,
county assessor of Morrow county, in
contention over the assessment Vi the
railroad company's taxes for 1904, has
occasioned wide interest throughout the
territory affected, and in Heppner this
week has been the most largely dis
cussed topic of conversation.
The hearing before the Board Monday
was a postponement from that before
the Board OF Equalization on Septem-
Der 2, which at Mr.. Morrow's request
was granted. The Morrow county con-
test is not the tax commissioners first
effort in that line. A year ago Umatilla
county created wide sensation by the
action of it's assessor in assessing the
railroad taxes at $1O,O 900 mile, and the
official put up a stiff fight in his own
support He was unusually well armed
with facts and figures and had force
ful way of presenting them as we'll. This
was Mr.. Morrow's first effort in the
line of defending the railroad company's
interests. Umatilla county sustained
its Assessor and the litigation arising
theretrom is still IN the courts. Since
then Mr.. Morrow has fought the same
fight in five counties of Washington,
and has been more successful, the
Boards of Equalization in all the in
stances having modified the taxes in
accordance with the attorneys repre-
sentations.
His opening argument before the
Morrow county Board Monday com
prised in substance the following points:
That MIR. Gove's assessment WAS out
of proportion to other property IN the
district. For instance he had only as
sessed SIS, 900 in money in the county,
whereas one bank in Heppner to his
knowledge has half million in de-
posits.
To assess the stocks and bonds of a
railway company is unfair according to
the soecific findings of the Interstate
Commerce Commission.
The company has no objection to con-
slider earnings as basis of assessment.
provided the assessor considers earnings
tho basis in other branches of local bus
mess.
And finally that it is unfair to IN
crease the railroad company's taxes at
least IS per cent without increasing
other property a. all.
NIr. GOve's Reply.
Assessor Cove in reply made an ex-
haustive argument, sustaining himself
with much force. At times be was in
terrupted by counsel for the company
to correct or refute statements, and in
several of the instances the assessor
Welded. The entire discussion was
carried on most amicably and was free
from any display of feeling on either
side. Mr.. Cove said in part:
''As basis for my valuation of the
Q. R. & N. Co.'S property in this county
have taken the only authority have
at arriving at this company's values
In the case of the Oregon q California
Railway Company vs.. Jackson county,
Oregon. the Supreme Court of this
state saws: 'An assessor in determin-
ing the true cash value of railroad for
the purpose OF taxation, should take
into consideration a. the cost of con
struction, (2) the cost of replacement,
~ its connection with other roads, a.
its advantages for commanding the
carrying trade. % its rental value, 90
its net earnings. and t7) the market
value of its stocks and bonds
Gas authority upon the valuation OF
the company's property, have taken
the report of the Interstate Commerce
Commission which furnishes report of