Daily capital journal. (Salem, Oregon) 1903-1919, 1905-01-12
Continued from page four.)

from conditions which are inequitable,
oppressive and unjust,
Taxation Of Lands Which Have Es-
capped Taxation.
There are many thousands of acres
of land in the state which have never
been placed upon the assessment rolls,
and which have in consequence escaped
taxation. This may have happened
through many causes, but mainly for
two reasons; First, because grantees
from the government, federal and
state, have purposely withheld their
deeds from record; second, because as
SCISSORS, through lack of present own
ership books, fail to find all the prop
erty in, their respective counties. It is
questionable If under our laws an as
sessor or sheriff can assess and collect
taxes ON property for several years an
te-dating their terms of office. Laws
comforting this power upon assessors
have been sustained by the courts of
other states, and l recommend the mat
ter to your earnest attention, and pre-
diet that with law in force authoriz-
ing the assessment of property that
has escaped taxation for any number
of years back, the revenues of the
state will be very materially in
creased.
Taxation on Public Service Corpo-
rattons.
Taxation for state purposes ought to
be divorced as far as possible from
that for county and municipal pur-
poses. To. that end, in many states,
methods have been successfully re-
sorted to for relieving real as well as
personal property from taxation to
meet the expenses of the administra-
ton of the affairs of the state. At
the last regular session of the legisla-
ture, progress was made in the right di-
rection by the passage of the inherl-
tance tax law and the corporation Ii
eense law. There may be inequalities
in these that will need adjustment, but
the general purposes of both are most
excellent During the l6 months the
inheritance tax law has been in force,
$6,626.93 has been paid into the state
treasury Hereunder, while under the
latter law $191 ,615.S7 has been collect
ed. These amounts are likely to in
crease each year as the state grows in
population. In addition to the amounts
thus realized, insurance companies dur
ing the year 1908 paid $7,363.21 Ii
eense fees and 3S,036.19 taxes on net
premiums collected, and for 1904,
97.91O.5l license fees. The tax for
the latter year will not be due until
March lst next. OF the license fees
collected 40 per cent is paid to the
secretary Of state as fees under sec
tion 3724, Bellinger and Cotton 8 Code,
while only go per cent thereof is paid
into the treasury.
The taxes realized from these three
sources show what is possible to be
done for purposes of state other than
by .levying tax upon the assessed
valuation of the property of the state.
But a step further should be taken to
reach a class of property that practl-
cally escapes taxation. l refer to the
taxation Of the franchises of express,
telephone, telegraph, Pullman ear and
other similar public service companies.
Different methods of taxation for these
corporations have been resorted to In
the several states, but from an exami-
nation of a number of statutes, 1T IS
impossible to deduce any general prin-
cipal for adoption. The secretary OF
state, who has given the subject much
thought. suggests in his biennial re-
port that a tax upon the gross earn
ings of these corporations might be
the simplest form of taxation. l heart
ily Join with him in the recommended
tion that an act be passed at this ses-
sion to compel these companies, own
ing valuable privileges and operating
Mt large profit, to pay fair proper
tion of the expenses of government
A tax upon the gross earnings, as In
the ease of insurance companies, would,
as suggested by the secretary of state,
in ali probability be the simplest and
best method Of taxation.
Public Schools.
The public schools are in most ex-
eellent condition, ana their standard
should be- maintained at all hazards.
To them the great majority of our
people must look for the education Of
their children, and statistics show that
far the largest number OF the school
population of the state attend these
schools. Taxes for their support are
unRrudgingly paid by our citizens OF
all classes and creeds, and every EFFORT
should be made to maintain them
throughout the whole school year. In
MANY of the rural districts, especially
in those which are thinly settled,
schools cannot be maintained for more
than three months in the year, and
greater efforts should be made to
lenRthen these terms
A heavy tax is imposed on the pat
rous of the school by the large num-
bar of books used, and some of these
ouSht to be eliminated. 1t were better
that a few books on a less number OF
subjects be mastered by the pupils
than that they have confused ideas
upon a variety of subjects from great
variety of books. / think it is safe to
say that those who graduated from
these same schools when there were
fewer and a more thorough train
ina In those books which were used.
An ex.member of the New York board