Lincoln County leader. [volume] (Toledo, Lincoln County, Or.) 1893-1987, 1916-07-21
TOledO. Oregon. LnlY 10 1915

OPINION OF tne state Tax Commission,
which also embod!es the opinion of
the assessors Of the state of Oregon
on the question OF timber cruise by
counties. have always stood for this, |
and | now think this is the only fair
and equitable way.
The only question and the only OBJ.
lection | have ever raised in this con-
nection is at this time and has been,
on the kind Of work, the reliability of
the men doing the work, and the re-
suits obtained. shall now, as I have
always before oppose any Offer or
proposition coming from unreliable or
incompetent sources, and | shall sup
port just as strenuously the first prop.
osition that is reasonable, coming from
competent and reliable men.
From the way ! view this question,
this is the opportune time to secure
this information. We have heretofore
needed the information that a county
cruise would have supplied for assess.
ment end taxation purposes. This,
alone, IS sufficient to warrent the cost
Of this information. We must do this
work voluntarily and in our own way,
or may be forced to do It through and
under the states direction. This is
coming in the near future in some
form, and 1t Is for US to say.
And again, we are now making all
preparations to go to Congress asking
them TO appropriate money to improve
our harbor. The reason why Congress
should do this are just two: one is the
"presont condition OF our bar and the
cost OF mprovement,,-thi the U. S.
engineers will show us; and the sec.
ond is, commerce to justify"-this we
will have to snow them. And in or.
der TO do this, we eed the facts and
figures that a cruise of our timber will
give.
Very truly yours,
w. e. Ball,
Assessor Of Lincoln County.
STATE TAX COMMISSION
State of Oregon
Salem, July C. 1916
Mr.. W. E. Ball, Assessor,
Toledo, Oregon.
Dear Mr.. Ball.
Referring to your recent re-
quest for on. opinion on tie advisa-
bility Of haFi- . the timber OF 'ounty
cruiscd for purposes of assessment and
taxation:
We have long been convinced that
equlable taAation OF standing timber
under the laws Of Oregon, fair alike to
the taxpayer and to the county and
other taxing districts, can be secured
only through assessments based on an
accurata cruise of such timber. There
are such wide variations between guam
ities, qualities and actual values of tim.
Der on tracts OF the same acreage in
the same district that assessments of
timber based on guess-work estimates
or at fiat rates per acre are sure to be
grossly unequal. Under such methods
of assessment the owners of more val.
liable timber do not stand their just
share OF the tax burden, while the own
ers Of the poorer or less valuable tim
Der are heavily penalized.
So far as we know every public offic-
ial and every other person who has
made any fair investigation of this
matter, has arrived at the same con-
clusiol. 50 the last general meeting
of the County Assessors Of Oregon
with this Commission, held in Febru
airy, 1916, timber assessment and tax.
alton was an important subject dis
cusscd. All agreed that an accurate
timber cruise afforded the only fair
and proper basis for assessment and
taxation Of this class Of property. Sew.
eral Of the counties already have good
timber cruises which are followed con-
sistently in determining values; not
in any one of them would the Asses
sor or any considerable lumber OF the
taxpayers think OF returning to the
former practice of guess-work or fiat
rate per acre assessments.
It is true that a good and reliable
cruise OF the standing timber OF
county involves considerable expend-
iture, but It is money wisely spent.
Frequently cruise results in a mater
ial increase in the total assessed val
uation, but such should not necessar.
lily be Its purpose. It is much more
important and valuable as a means,
the only means, for fair dealing In tim
Der taxation.
Very truly yours.
STATE TAX COMMISSION,
nv Nbas " GalIovsav