East Oregonian : E.O. (Pendleton, OR) 1888-current, 1905-12-18

NoiopHienl leaBue recommended tne
following changes in the assessment
and taxation laws of Oregon, to the
meeting of the league held at Wood
burn last week:
Your committee on taxation revision
pursuant to resolutions adopted dt
your convention held at McMinnville
November II, 1905, have prepared a
complete revision of the assessment
and taxation laws of oregon to the
end that the larger part of the state
revenues shall be obtained from indi-
rect taxation. We find that the lowest
state tax levy was in 1894, three mills,
and the highest in 1905, seven and
$40 mills. The revenues raised by
Indirect taxation for state purposes in
1903 was $1.225,0 900. the last official
statement OF the secretary OF state,
"A comparison of the appropriations
for 1904 with the appropriations
credited for the two preceding bien-
NAL periods show an increase of $685.
1879 over the years 1912 and ST.
234,673.45 over the years lsS9-1900."
Report, secretary of state, 1905.
These figures convince your COM
mlttee that radical change is re-
quired In the system OF raising state
revenues IL the homes and property Of
the people are to be protected against
ever increasing demands OF the tax
collector.
In order to accomplish the purpose
Of complete revision of existing leg
islatlon your committee was compelled
to compile all laws relating to the
subject, cutting out many Implications
and obsolete sections. and making
such minor and clerical corrections
and changes required to make the
whole system harmonious. that the
great end sought might be attained,
shifting at least one-half the revenues
required to carry on the state govern
ment and all its departments and in
sututions to intangible sources, which
the assessor and tax collector hitherto
had not levied upon.
Your committee has had to codify
and rearrange the laws on this sub
ject enacted for the past 40 years, but
has left undisturbed the present
method and modus operandi of as
sessment and collecting, except as
noted herewith:
1. Tranfer the 81 county poll tax
to the road fund and collect same as
road poll tax is now collected. This is
not new tax, as at present 1t is
charged up and added to the property
assessment. but in cases OF persons
who pay no property tax It is seldom
collected.
2. We have reduced the penalty on
delinquent taxes from 10 per cent to
per cent, and the rate of interest
from IL per cent to 10 per cent, and
we have abolished the 3 per cent re-
bate. This rebate Is paid back TO the
wealthiest class of taxpayers, and the
farmers who pay their taxes in the
fall get no benefit from II. on the
other hand the entire sum rebated
must generally be included in the next
levy and in the end those able to pay
must make good the rebate allowed
the well-to-do taxpayers.
3. In the section that provided
how the amount of state taxes paid
by each county shall be estimated, II
IL based on current expenses. except
ing only expenses for roads and
bridges We have added expenses for
roads and bridges. We have added
expenses for county buildings and
repairs thereof" because Il is mani
testify wrong in policy to penalize
county for its enterprise in erecting
or maintaining county buildings, such
as court houses, jails. infrmaries
etc.
4. We have adopted the Illinois
plan of requiring publication OF the
assessment roll before It is acted upon
by the county board of equalization
The enforcement of this provision haI
resulted in increasing the total as
sessments from 25 to so per cent in
every county, by bringing the amount
of property given in by each person
to the attention of the general public
The publication is now gener lily
made after the equalization has boer
made and merely helps those who are
hiding property.
The publication will be made in the
newspaper in each county nearest the
property by precincts. This law will
add 25 per cent to the tax rolls and
the added property is property now
escaping assessment, mostly personal
property.
s. We have raised the tax on the
gross premiums of insurance COM
panies from 2 to per cent. The Ore
gon tax on the gross receipts OF the
insurance companies is more of n tax
on net earnings than gross, on account
OF certain exemption, and we find
that 25 states collect n higher tax on
insurance companies than Oregon.
6. We have embodied the princl-
pies of the Sonneman bill (Gen. Ass.
1905) levying 1 per cent tax on the
gross earnings Of express, telegraph
and telephone companies, as we find
this to be the law of other states, most
states collecting more than this bill
provided, but on account of our state
being thinly populated and distances
greater the committee found l per
cent to be reasonable. II will not af-
feet farmers mutual telephone lines.
Z. This committee found It neces-
sary to revise the inheritance tax so
that It will come nearer fulfilling the
purpose for which 1t was intended,
the production of revenues from in
heritances.
We have provided that the state as
an Interested party shall be re 'resent-