East Oregonian : E.O. (Pendleton, OR) 1888-current, 1905-12-27

W. J. Lachner of Baker City, east
ern Oregon member OF the state tax
commissioner and prominent pos
sibility for congress from the eastern
Oregon district. is In the city today.
While here Mr.. Lachner visited AS
SCISSOR Strain and conferred on the
tax and Assessment questions in an
Informal way, since Mr. Lachner is
deeply interested In the work OF the
commission and Is making 1t a study.
He has visited nearly all OF the
eastern Oregon counties and is now
perfectly familiar with conditions In
the different counties In the matter OF
taxation and assessment and hopes
that a practical, logical and compre-
hensive general law on the subject
will be compiled and presented by the
commission to the next session of the
legislature.
While Mr. Iachner does not speak
for any other mcEther nf the tax
commission. yot he has clearly defined
ideas upon the subject, individually,
and spoke entertainingly Of his views
upon the subject to the East Ore
gonian today.
"The first and most Vital work
ahead of the commission said Mr..
Lachner, rs that feature of the tax
law which shall tax justly and equita-
bly, all the public service corporations
in the state. The matter OF fixing the
value of their property, including
franchises. IL one OF great importance
and is one which shall receive care
the commission.
The second question in Importance
before the commission IL that OF
bringing to light more personal prop
erty for assessment. There Ia no
question that a large amount Of per-
sonal property Is hidden from the
eyes OF the assessor in. various ways
and to bring this to light and make 1t
bear a just portion OF the public bur
den Is part OF the mission of the
state tax commission and to this end
the commission IL diligently working.
Favors Tax Board.
In order to secure a just valuation
and assessment OF all kinds OF prop
erty there must he a central body to
determine the value of property and
It seems that this power should be
delegated to state tax board, either
elective or appointive, from whom
final authority on the valuation OF all
kinds and classes OF property In all
counties in the state should emanate.
'In order to secure justice there
must be system In taxation Just as
in any other great question of gov
ernment. In order to secure system
there must be one central authorita-
tive body empowered to fix values
and to whom all questions OF value
should be referred In every Instance.
This board or commission should have
general powers over all kinds Of prop
erty and public service corporations
and should he armed with legislative
authority to enforce its mandates. II
should euualize the values OF all
kinds Of property so that the ASSESS
ment should he uniform throughout
the state.
Corporations. like individuals, do
not care to pay more taxes than is
necessary and for this reason there IL
lack of uniformity In the railroad as
easements in Oregon. Another rea-
ron for this lack Of uniformity is
that each assessor is supreme in his
county, therefore the necessity OF
governing board to keep equal the as
sessment OF all kinds OF property In
all counties.
"Since the recent convention OF as
SCISSORS in Portland practically agreed
that the poll tax is an injustice to the
man who already pays another tax,
Il IL likely that this tax VIII he left
out of the general law Also II has
been decided that the migratory sheep
law Is unconstitutional and this will
probably be omitted from the law
being formulated.
"It appearing that the assessors
favor, generally, an assesiment nj
full cash value, this will probably be
made the basis for all taxation, al
lowing the levies to be made In ac-
cordance with this valuation. IL is
Just as easy 60 assess a parcel OF prop
erty at full cash value as at one-half
or one-third. for the full cash value
must be determined before any por-