Daily capital journal. (Salem, Oregon) 1903-1919, 1914-02-18
John B. Eaton Declares Repeal of Re-
bate Provision Is Commendable
and Works Out Better.
OTHER ADVANTAGES IN
NEW MEASURE POINTED OUT
Inequality of Exemption of Household
Furniture Leveled Up, But Some
Changes Are Possible.

Inc new TAX law lS supeIlOl W Iho
old law because it repeals the rebate,
thus turning over to the tax gatherer
about 100000 or about 2 13 per cent
of all the taxes charged upon all the
rolls in the state, which formerly was
turned over to the rebater," declared
John B. Eaton, member of the state tax
commission today. cit levels up the in
equality in the exemption of House
hold furniture, etc. 1t relieves the
taxpayer who cannot take advantage Of
the rebate from paying an extra tax
for the benefit Of the taxpayer who gets
advantage of the rebate. "
Mr.. Eaton further said the new law
was superior to the old one because the
taxpayer who cannot pay any of his
taxes when due, April /, can pay at any
time from April to September l, with
an additional cost of only per cent a
month. Under the old law he paid l
per cent a month and an additional 10
per cent penalty, which was 10 per cent
more than under the new law.
One Advantage Seen.
"From the time taxes are due up to
the date of the delinquency the new law
in one single respect only is perhaps not
40 favorable to the taxpayer as the old
law, and that is where one-half of the
tax is paid April l, )" continued the
commissioner. "But even in this in
stance if the second half of the tax
went delinquent the added costs were
the same under either law.
"In the matter of issuing certificates
of delinquency the only advantage
there is in the old law over the new
law, if there is any advantage, is where
one-half of the tax is paid when due. In
that case, under the new law, the sec
ond half becomes delinquent September
/ and certificates of delinquency will
issue one month from date of delinquen
cy, which would be October l. Under
the old law the second half would be
come delinquent the first Monday il
October, and certificates would issue
six months from date of delinquency
which would be on the first Monday il
April Of the following year.
"Likely some slight changes nigh
be made for the better, yet on the who'll
the new law is a good one and NOR,
nearly conforms to the Fundamental
principles of equity in taxation thar
did the old law.
Repeal of Rebate Commended.
"The repeal Of the rebate was com
mendable piece of legislation, Littl
can be urged in favor of rebate bu
there are strong reasons for its repea
For years the rebate system has shifte
a proportion Of the tax thus lost to tn
roll to the shoulders of those who wer
not in a financial position to take aC
vantage of it, In other words, all tn
taxpayers were forced to pay an add
tional tax to make up for the amour
lost to the roll through the rebate t
the exclusive benefit Of the rebate
The rebate was harmful, because t
meet the public expense the count
courts in making the levy upon th
taxable property as shown upon the a
sessment rolls had to estimate the los
of revenue by reason Of the rebate a
lowed. Such estimates could only be a
bitary, for no one could tell what pr
portion of the tax levied would be a
sorbed by the rebate, and experient
everywhere proves that in order to
sure to cover any possible contingent
a higher level is imposed than is ne
essary to cover the actual requiremer
"The exemption Of household furr
ture took from the rolls an assessed VI
uation Of $13,O11,633. 1t was thong
that where so large an amount W
taken from the rolls some plan oug
to be adopted to replace as nearly
could be, the amount exempted. ca