East Oregonian : E.O. (Pendleton, OR) 1888-current, 1907-08-22

The John Day News refers to the
fact that the county school superin-
tendent of Umatilla county, Frank X.
Welles, has issued a circular letter
to the school boards calling their at
tention to new phase of the taxa
ton laws, whereby the equalization
beard shall hold a meeting in Octo-
Der and place all property on cash
basis of valuation. This, he says, will
increase the taxable property of that
county 800 per cent
1t is to be hoped that the expecta-
ton Of the superintendent may be
realized, but there is room for much
doubt. The public is pretty well set
in it's way of partial valuations, which
means variable valuations and unjust
valuations. Whether the board of
equalization will have the determina-
ton and good judgment to apply this
new principle so wisely that 1t will be
accepted by the public remains to be
seen. II sounds easy, but 1t Is not.
There are many complications which
must enter into a determination of
are rightly understood and applied in
setting valuations, they cannot hope
to merit or receive public support.
But what is done in Umatilla coun-
ty is only of general interest here,
What is to be done In Grant is much
more to the point,
Financial conditions here are worse
than in most any other county in the
state, but are mending rapidly. Both
Of these facts may be used as argu-
ments to defeat the purpose of the
new measures. The first, from the
heavy taxation to which 1t has SUBJ
jected the people of the county, and
the second from the habit of saying
and believing that we should let
''well enough alone" But both ar
guments are spurious and fallacious.
and it seems that both should be ig-
nored In the process of "equalized"
values.
cause they are not equal, in the same
class of property. But the classes of
property may be sub-classified, one
or more times, so that approximate
values may be ascertained and assign
ed. AS an instance, horses cannot
justly be assessed equally, because
there is great variation in values.
But "range" horses, draft" horses,
driving" horses and saddle" horses,
present no such variation. even
though there Is considerable differ
ence in value. So with every class
of stock. There are divisions and
subdivisions, which, rightly laid and
scientifically applied, should make
reasonably fair and impartial basis
for assessment. But In order to meet
! public approval the system must be
| Just and equitable, and then such
minor differences as appear will be
overlooked by taxpayers. Otherwise.
| otherwise.
But it is said that If assessment is
put upon a cash basis, up go values,
and up go taxes. This is not neces-
sarily true. Better say, "If up go val
ues. down go levies," so that the tax
may be increased or decreased at
will, regardless of the value of the
taxable property. II is also said that
II property is put on cash value, ex-
travagance will be encouraged. The
commissioners court is an able and
intelligent body OF men, and they car
prevent this, first by trimming bills
to what Is just and right, and second
ly, by lowering the levy. Thus, the
law requires that s12,S52 be raised
for school purposes. If the propert,
in the whole county is valued at $2,'
100000, the rate must be LITTLE
more than six mills; but II the prop
erty is valued at s4,000,O00, the rate
will be at but three mills There Il
absolutely no difference to the tax
payers as a body, but very great diff
ference to the individual taxpayer