Lincoln County leader. [volume] (Toledo, Lincoln County, Or.) 1893-1987, 1906-02-16
Wrightman on Taxation.

port Of governments, national. state.
county and municipal, has always been
enc which has taxed the brains of our
law makers. That taxation in order to
be just must be equal is indis puted
and upon this basis or foundation all
revenue laws, or laws for the support
of our government should and must be
drawn.
1t has been found practicable and re.
suited satisfactorily to the people that
the raising of revenue for the support
Of our national government be kept
separate and apart from, and raised in
other and different ways than that of
our state revenues, and it is the opinion
OF many that were it possible to separ-
ate the manner of raising the revenue
for the support of the state govern
ment from that OF counties and munic-
palities, the same or better results
would accrue. The present sy stem Of
computation OF state tax due from each
county, upon proportion that a tve-
year average of the amount of expendi-
ture of each county for said period
bears to the total amount of expendi-
ture in all the counties of the state, is
unfair, asin counties which happen to
have eXtravagant administrations or
counties which are required to build
public buildings or other public i'm
provements, except roads, the tax pay
ers OF such counties are penalized
therefor by having to pay greater
amount OF the state tax, in addition to
increased local taxes, than county
where the administration IS more con-
arvative and its public buildings are
already erected, although the last
AIMED county may be far more wealthy
in values OF property.
Under the old law where the amount
of state tax paid by each county was
estimated from the total value OF tax.
aole property, as shown by the assess
ment of the. counties, great injustice
resulted in counties whose, assessor re-
turned just and true assessment of
the values OF property in the county,
for the reason that many county as
SCISSORS, in order to reduce the amount
OF state taxes due from his county.
would assess property at very low
figure, often as low as one, fourth of
its true value, aud only the tangible
property OF the county assessed. These
are the reasons that man is required
To pay rs much or more taxes on a
little home, which is only roof for
himself and family. than does a veal.
thy corporation whose business in the
county amounts to thousands OF dol
lars each month, and are only some of
the outranges and inequalities of the
above systems.
The foregoing shows how necessary
1 i that some way or means be de.
Ylsed by which the state revenues and
local revenues should be separated.
All property, tangible and intangible
should bear its just proportion of the
burden, either by direct or indirect
methods. And believe it possible
Tor laws 10 be enacted whereby the
revenue necessary for state govern
ment can be ra sed by Indirect meth
ods from intangible properties, and di.
rect taxes will only be necessary for
county and municipal purposes, levied
upon tangible property. and thus ob-
vallng competition between counties
In regard to state tax paid.
The tax payer in giving bis property
T. the assessor places a very different
value thereon than he would if he
were listing it for sale. for the reason.
he fears the high rate. Take away the
danger of this high rate and the AS
sessed value of properties will 20 M
IN every county of the state.
The nrnt question an immigrant asks
when looking for a location in our state
l., w hat Is your rate Of taxation 81
And when You inform him that !, is
three or four per cent he does not take
into consideration that the property is
only assessed at about one fourth Of If,
real value, bpt is intimida,ed in the
matter by tile high rate
The intangible properties of the STATE.
oi Oregon are of almost inestimable
value, but an examination of our A.
sessmeut roil> Will show that such
property Is no, listed and does no, besr
any portion of the burden Of taxation
Ihe states Of New York, Peunsyl.
Naula. New Jersey and other Of the
"'ae' state have laws whereby the indl.
rect taxes almost pay, and in some
Mates par, the pnt,rs -.,.,,,,.