The morning Astorian. [volume] (Astoria, Oregon) 1899-1930, 1905-06-08

ty assessors, With the exception o
two or three counties which have recent
ly complied with the laws. OF Oregon
not one county observes the intent ant
spirit of the provisions of the statutes
For the benefit of the assessors who dc
not observe the law, il provides as fol
lows:
Bellinger and Cotton Code. section
3057, provides: and said lands OF
town lots shall be valued at their true
cash value. . True cash value shall
be held to mean the amount such prop.
erty would sell for at voluntary sale
made in the ordinary course of business.
Section So1l, OF the same code, pro.
vides: The assessor shall set down in
the assessment roll in separate columns
and according to the best information
he can obtain, the full cash value OF
each parcel of land taxed. Subdivision
5. The full tax value of all taxable
property owned by or to be taxed TO
such person as provided by law"
The assessor, upon entering into his
office. subscribes to an oath that he will
perform the duties OF his Office accord.
ing TO law. Does he do i'll II he does
not, why does he violate his oath OF
Office! Is it because it is the practice
Of the county assessors throughout the
state to violate their oath of Office
The assessment and taxation laws OF
Oregon have been amended several times
but the portion relative to assessing
property at its true cash value has never
been amended. II was enacted to be en-
forced. Do the county assessors believe
higher and greater and
above the laws OF the landi II is eyi.
dent that most assessors regard their
oath as merely fiction. There are many
people who believe that il the values OF
the property are increased the county
would be compelled to pay a larger
AMOUNT of state tax. This belief is not
rue.
Bellinger and Cotton code, section
1901, Subdivision 4, provides: by the
5th OF January of each year the county
Jerks of the several counties in this
tate shall prepare upon a blank from
prescribed and furnished by the secre'
ary of state, concise statement Of all
he expenses OF his county for the pre-.
eding year, except expenses for roads
md highways, which statement shall be
ertified by him as clerk OF such county |
nd forwarded to the secretary OF state
nd duplicate Of such placed on file in |
he office of the secretary of state, the
verage amount Of expenditures in each !!
ounty during a period OF five years and
ach county shall pay such proportion
{ said state taxes as its average amount
( expenditure for said period bears TO
he total amount of expenditures in all
the counties Of the state, such compu.
alton to be made by said state officers
4 January, 1905, and in January in each
fth year thereafter"
After reading the above sections Of
he laws of this state, it is plain that the
mount Of taxable property in the coun.
v has no relation whatever to the state
axes. 1t will also be seen that the
tate tax was apportioned among the
everal counties last January for
eriod OF five years and will be contin.
ed 10 be so apportioned every five years
ntil the law is repealed. We believe
his law will not be repealed soon, for
he reason that it is the best that has
ct been devised 1t encourages frugal.
" in county expenditures and eneour-
ges road building by excluding such
Expenditures from the clerks annual
tatement OF expenditures.
The total valuation of all property Il
! Clatsop county is about four million
ollars. Ii exceeds twelve millions. The
nnual assessment of taxes is about five
er cent. If property were assessed at
$ actual cash value, the levy would
Ot be two per cent. Property owners
ould not pay one cent more of taxes;
would require no more money 10 run
ty and county government. and the
" would be complied with. It is pub.
shed in the government census reports
at Clatsop county has a population /
s,3sl The total value Of all prop
ty, both real and personal, il s4235,.
z and the tax levy is 50 mills. Where
there a man in the east that will 10.
te in a county where there is but
ur million dollars worth Of property