Daily capital journal. (Salem, Oregon) 1903-1919, 1912-01-01
WATER POWER
TAXABLE SAYS
LEVY STIPP


Livy Stipp, city recorder and as
sistant district attorney, took issue
with the single AK advocates on a
matter of vital Importance. The land
tax men say that under the present
laws water power is not taxable. Mr..
Stipp says it is. His statement fol-
1 lows: ~
Il understand that the Single tax
/ ers" are claiming that their bill will
add much in the way of taxable prop
1 erty by providing for the taxing of
water power and franchises, and that
these things are not now taxed.
This claim was formerly made as to
both of these matters, but l believe
that they have now withdrawn the
claim as to franchises for the reason
that the present law provides posi-
lively that all franchises and special
franchise" shall be assessed.
\ This water power proposition is
used by the single takers as a bait to
get votes for their bill, for that reason
1t is important to know what the pres
ent lawais and wheher the claims are
just.
Section 1851 L. A. L. (our present
laws) says that all property not ex-
empt shall be assessed and taxed. QI
am only giving the substance of the
law and find that water power is
not exempt.) Section 1862 says that
land shall not only include the land
itself but everything "appertaining to
| it."
| Section 492, Volume 2, Farnham
Waters }and Water Rights, says that
water and water rights are to be as
sessed with the land in connection
with which it is used and the land is
to be assessed with the added value.
find that the other text books on law
/ and the decisions hold the same thing.
So under our statute the water is to
be assessed with the land.
The duties Of the board of state
commissioners is defined under sec
ton 3611, l.. o. L., sub-sections s and
6, of which are as follows:
8. To construe the tax and revenue
laws of the state whenever requested
by any officer acting under such laws
or by any Interested person, and to
Instruct such officers in relation to
their duties with reference to ASSESS
ments and taxation and collection of
public taxes, dues and revenues.
6. To issue instructions and direc-
| tions to the county assessor, county
board of equalization, county clerks
and tax collectors as to the methods
best calculated to secure uniformity
In the system of assessment and col
lection of taxes, to the end that full
cash valuation for assessment and
taxation of ALL PROPERTY, REAL
AND PERSONAL, TANGIBLE. AND
| INTANGIBLE, INCLUDING franchises
and special franchises, also shall be
obtained, and to prescribe blank forms
of reports for that purpose.
Mr.. U'Ren says that the P, R., L. &
p. Co. is using and selling water
Epower in Clackamas county that is
worth at least $S,OOO,OOO, Which is not,
and which good lawyers Say cannot,
be legally assessed for taxation under
present laws. No good lawyer ever
said that after having made a careful
study of the laws. Some lawyer in
terested in single tax might have said
1t for the purpose of promulgating
the single tax theory, or some lawyer
whose clients are interested in water
power might say the same thing /
do not believe that the tax commission
twill give any such opinion in wiring
as Mr.! URen says they gave him..
/ am conceited enough to believe
that can convince the supreme court
of this state Gf they need convincing)
that water power is assessable and
taxable under present laws.saas
Mr.. Jack says that he never gave
any opinion that water power was not
lsassessable.. Certain ii, is, he never
asked any assistance of me in soly-
ing this question &
IF the board Of state tax commits
sioners say that water power is not
fassessable or taxable under present
conditions, 1t Is perhaps because they
do not wish to do so, or it might add
to their labor, and so is taboo. d
The truth Is, the present law Is ads
equate and 1t is only because we have
incompetent officials or because they
are not interested as they should be-,
The above assumes the values as
stated by Mr.. U'Ren to be correct.
said nothing about freak laws
myself and just why U'Ren mentions
me in the conclusion of his article
do not know