Daily capital journal. (Salem, Oregon) 1903-1919, 1906-11-10
|XES TO
BE PAID
DIRECT
mission Makes Recon-
nendaiiOns Concerning
Their Handling

- is one of the recommended
~ contained in the report of the
|1kon tax commission, just issue
..A the printing Office. This rec
|.aendation is in itself of consid-
1nle Importance In the manage
- of county affairs, but it as
|rzes particular interest to sheriffs
r. treasurers when coupled with
8 i suggestion that this change will
50 necessary a reduction OF the
|11sies of sheriffs and raise OF the
mt les of treasurers. The commits
.& concludes the subject by re-
hing that the legislature, II It
es the change, should overlook
salary matter.
Nat the handling of public funds
ore particularly the work OF a
urer and not Of a sheriff, Is the
cipal reason for the proposed
hge. The commission is of the
Non that the accounts could be
as accurately checked II the
LEY were paid directly to county
&surers as 1t could be II 1t were
NJ first to the sheriffs and by them
ned over to the treasurers. There
I'D be one less opportunity for
The commission
~ not base its recommendation
much upon its own reasoning.
* lever, as It does upon the rea-
1Ing of a sheriff who is quoted,
Is whose name is not given. The
|ftin briefly sums up the advan-
Is of the change as follows:
{irst-Freeing the sheriff from
II duties of tax collector, thus Civ
him opportunity to devote his
1e to criminal matters and other
4 les that properly belong to the
<rlff's Office.
notwithstanding the RESPONSE
Mes OF the sheriff's office and de-
hsing that officers bond without
Herlally increasing either the bond
Responsibility of any other officer.
Rhird-Decreasing the cost OF
hing the sheriff's Office, an In
sing the salary of the county
Insurer, enabling the treasurer to
i without the necessity of en-
ing in other an outside business.
M present in most counties.
Fourth-Increaslng the efficiency
the treasurer's office. as well as
i sherif's Office.
|ifth-Transferring the tax-col-
<lng department from an office
1tre II is a detriment TO an office
Nre in accordance with its require
ents.
Sixth-Lessening the work OF
ecking up the various offices with
b necessarily decreasing the eff
ftiveness of such checking.
'rhe commission also remarks that
Rriffs are chosen. with regard TO
Dir fitness as executive officers. and
H as collectors.
bn connection with this same sub
h OF the collection OF taxes. the
omission advises that no change
made In the time when taxes shall
paid or In the rebate allowed
lis recommendation is made after
feful study OF the questions In
lved. There has been agitation
ery two years In favor OF changing
} time of payment from spring to
y, upon the theory that IL would be
Bier for farmers to pay taxes. how
er. that the present plan Is work.
no hardship. for the farmer may
he wishes. pay half his taxes In the
ring and the other half in the fall
Upon the subject OF rebates the
advocates letting well
ough alone. Attention is called
the fact that in every county
xes are paid promptly and that the
linquent list is smaller than ever
fore In the history OF the state
the report says;
Permanency in the system for col
,tion of taxes Is one OF the most
slrable features II can nave
hen the statutes relating to the
ne and manner of payment OF taxes
3 subject TO continual legislative
ange confusion is the inevitable
suits; oversIghts occur. misunder-
Indings take place. the payment
taxes Is forgotten until penalty Is
iached. or the property has been
ID. and dissatisfaction rightfnliy
lows. To attempt TO bring the
time OF the succeeding