Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1914-05-26
Intangible Holdings Which Could Contribute
to Government Cost Probably Exceed
all Property on Rolls
fRSONAL PROPERTY GRADUALLY PAYS IfSS
Tax Commission Shifts Burden on Some Per.
Sonal Property Somewhat, Increasing
It on Some Other Classes.

value of personal property has fallen,
first upon the public service corpora
tions, next upon the property of banks
and bankers, and then on goods, wares
and merchandise.
State Equalizing Board Has Trouble
With Counties
Under the law, county assessors are
supposed to enter on the tax rolls each
lot of real property and each article
or class Of personal property at its
true and fair value. With the excep-
ton of the property of public service
corporations, the adjustment of indi-
vidual property values made In each
county by the equalizing boards is the
basis on which all taxes are computed.
Hence the difficulty of the state equal
izing board when it comes to fixing,
as between the several counties, the
basis of valuation for the purpose
of state taxation. County assessors
and equalizing boards disagree as to
the proportion of assessed to actual
valuation, and used to rate property as
low as 20 per cent Of actual value
for assessment purposes, with the OBJ
ject in view of avoiding payment of a
just share of the state levy.
Under the law of 1907 the state
board equalizes railroads, street rail
ways and telegraphs at the same rela
tive proportion of their actual value
as the general mass of property Il
equalized by the county boards. The
value Of the property of public service
corporations is then distributed on a
mileage basis among the counties in
which it exists.
This method of smearing the public
transportation company taxes, and the
method Of determining the ratio Of as
sessed to actual valuation Of property
in each county Of the state, as basis
upon which the state levies are ad'
justed, were originated by the first tax
commission. The foundation of the in.
vestigation made by the tax commits.
sion every two years, when the realty
CATION made by the tax commission
every two years, when the realty as
assessments are readjusted, is list Of
the property transfers for the pre-.
vious year in every county Of the
state. Guided by the information con.
tanned in these lists, sworn witnesses
of experience and good repute are in
terrogated as to the actual prices paid
for property, and the facts obtained
in this manner form the basis for the
ratio computations made by the state
equalizing board.
State Taxes Levied on Counties in
Fixed Sums
To quote the tax commissioners:
"These ratios having been determin'
ed, the general average for the en-
tire state is ascertained and a com
putation made showing what the
value of the taxable property in each
county would be if raised or reduc'
ed to the general average. The
aamount of tax required to meet the
appropriation made by the legislature
is then levied upon the counties in
the proportion that the value of the
property in each county as raised OF
reduced to the general average bears
to the total assessed value of the
state. State taxes are levied upon
each county in specific amounts. OF
fixed sums in dollars and cents, and
the rate necessary to raise these
sums is figured out by the county
auditors on the basis of the values
fixed by the county boards. Thus
it is that the rate per cent for state
taxes varies in the different coun,
les"
Such is the struggle to attain the
impossible end of equality and uni
formity in the administration of the
general property tax. A revenue act
with a Joker in it passed by the last
legislature now provides that proper
ty shall be assessed at not less than
50 per cent Of actual valuation. The
Joker consisted of the words mot less
than" While the maximum Of the
ratio is affirmed by this law, the
minimum is a mercurial equation
and unless by common understanding
the assessor makes a so per cent ad
justment, throughout the state, the
problems OF equalization Will be as
complex as ever. The present tax
commission has recommended lou
ner cent valuation throughout and
the adoption Of a ratio to suit each