East Oregonian : E.O. (Pendleton, OR) 1888-current, 1910-02-24
AS TO ASSESSMENTS.


Pend!eton, Ore, Feb. 2S.-(E (Editor |
East Oregonian Dear Sir: If you
Will kindly grant me space in your
valuable paper, will state n few
points relative to the tax law which
think will be of benefit to your
readers:
1. 1t is very important that a per-
sons tax receipt shall cover each and
every piece of his property, for it is
now held by the district attorney, as
l understand it. that the county court
has no authority to abate such PEN
atty and interest as might accrue
against delinquent property a fur
ther reason is that a tax title in the
future will be a much better title than
IL has been in the past, which rem
ders the danger of losing property
through neglect or oversight in taxes
greater than it has been heretofore.
9. Assessors and boards of equalZ-
alton are now compelled under the
law to assess property as nearly as
possible at its full market value. Sc
we're penalties are provided for the
punishment of such assessors as fall
to comply with this law in this re-
spect. The oath which We have to
take and which took three times last
year, follows. towit:
-. being the duly elect
ed. qualified and acting assessor of
| Umatilla county do solemnly swear
| that I have diligently and to the best
of my ability assessed all of the prop
! erty in said county which by law l
! of
| cash value thereof; that l have not
wilfully or knowingly omitted to as
sess any person or property. or as
sessed over or under the full cash val
ue thereof, any property or class OF
property whatever.
1t will be seen from the above oath.
taken in connection with the fact that
its violation works the forfeiture of
an assessors position, that the asses
sor cannot safely venture to violate
the full value requirement of the law.
Resides this. violation of the law is
likely to result in an injury to the
county, for this reason: We now
have a state board Of equalization
with power to raise or lower coun-
ty assessment for the purposes OF
state taxation. THIS board is check
ing up closely on county assessors and
if We violate the law they are sure
To find ii out If we lose their con-
fdence in this way they are likely to
make sure that we do not defraud
the state. They viii resolve doubts
as to actual values against the coun-
ty attempting to defraud them
However it is not likely that in at
tempting to comply with the law rela-
tive to full values l have unwlttingly
assessed some property above its real
value. 1t is my earnest desire to cor
rect all such errors this year. IT is
important that corrections of this
kind be made for the reason that 1
have a classification or the property
in a record in the assessors office
: that is intended to be a permanent
one. An error will therefore be re-
peated from year to year unless cor
rected>
= 8 Taxpayers have been asking
t from year to year why taxes are
higher The answer to this question
should be made by school districts,
cities counties and the state legisla-
ture. But since the question is so OF
ten asked me and my deputies, ] Will
: state, that the increase has come to us
; from each and every one of the va
rious governments which has author
itv to levy a tax The greatest in
crease has come from local govern
! ments. that is, school districts and
cities. l have been acquainted with
tax matters since 1902 and 1 sub
init below a comparative statement
for the years 1902 and 1909:
1902. 1909
County and state. s15S,6O4 $2S4,47S
Citv .. 1926 65,7O1
Special school 80. ,26,6S4 9l,ol4
D Total ... .$195,553 $441,1SS
Under the item County and State
Tax" is included the county schoo
tax, the road tax, the maintenance o.
the poor and of public property anC
the payment of salaries. In 1902 the
state tax was s45, 900 and the county
school tax was $2S,000, making 49,
e OsO for these two items. Subtractins
) this from S15S,604 we have $S5,524
, which was the cost of the roads, sal
: aries and other ordinary expenses. IT
1909 the state tax was $4,000 ant
the county school tax was $63,0OO
making 1877, 900 for these two items
: Subtractlng this from the s2S4,47'
we have s147,473, which represent!
the cost in 1909 of roads, salaries anc
other ordinary expenses.
From s441,473 which represents th'
T combined tax for 1909, subtract $195,
553, the combined tax for 1902, and
we| have s245,635, which is the in
crease in 1909 over 1902 in the tax
es on Umatil.a county property.
: c. p. STRAIN,
County Assessor.
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