Year: 1873

| Governor of Oregon-Sir: The law
makes it the duty of this Board I"
communicate with you "ln relation
to the assessment and collection of
revenue" In compliance Herewith
we are gratiied to be a1le to say that
there has been positive, though paf-
tial, improvement at least in the man-
ner in which the result Of the work OF
assessing has been prepared for the
examination of the Boerd. Instead of
various sized and unsuitable books
and in some cases only sheets OF paper
loosely fastened together, and all more
or less differing from the form pre-
scrbed by law which before comprised
the record of the State assessment,
this year the assessment rolls are unI,
form in appearance, strongly aud
neatly Bound in volumes, and measur~
ably after the tabular form required By
| law.


For the first time in the assessment
of the State, the different kinds OF
property are shown in detail In differ
ent columns This is chiefly due to
the measures adopted at the last session
Of the Board to accomplish such an
end "


We regret to observe that too many
Of the Assessors are inefficient, either
through ineompetecy or disinclina'ion
to do their duty IN the manner directed
By the law, Their neglect or failure
in the performance Of their official
service is shown in the under valuations
Of property careles,cess in not ba'-
ancing each page Of the ASS ssment roll
so that the addition vi The SUN total 9t
the column Of gross values" disre
gard of the proper manner OF qualify
ing taxpayer when rendering an &C
| count oi h.s property aud indebtedness
in not administering the oath 10 the
| form of an affidavit setting totth the
items Of taxable property, as well as
| Indebtedness, instead Ut verbal oath !;
daducting exemption from the assess
ment of real instead of personal prop
erty But the most serious inethcieDcy
Of ASS ss1rs is in assessing property far
below It's actual cash va'ue. Those
assessors who have permitted them-
selves 10 be guided by the rules framed
by the Board Tor that purpose have
more satisfactorily performed their
work, although the complete cash val
uation is yet TO be reached.


We are sensible of the ungracious-
ness of the work that is assigned as
that tic more efficiently VIC may do
our part the more may prejudice and
| eff,lEfcrest disparage and misjudge.
Yet we have no choice other than to
do our duty to the best OF our tnowl-
edge aud ability, and leave the re-
suit the determination Of experience
and time.


II ia one of the objects Of good
government that its burdens should be
borne equally by all -
that no one should b.
upelled to sustain more than a jast
proportion Gifts expenses. When all
property is completely listed at the
true value, inequality and unfairuess
in taxation will be no longer expert
enced, and the less the expense OF
government the less should be tho tax
The accomplishments OF an object SC
desirable aud beneficial as a reduction
of the ratio of taxes can only be at.
tsined by full aud complete exhibit
of all the assessable property of the
State at its actual cash valuation as The
Law requires. The more numerous tfe
sources OF revenue the easier is the
obligation of the taxpayer fulfilled


The larger the amount OF assessabIe
: property tho less will be the rate o


taxes the greater the relief from thai
burtilen. To illustrate if the taxable


property OF the State could be returned
at one hundred millions of dollars


which the Board estimates to be near,
est the cash valuation than the amount
: actually returned--there would be nc


necessity for for further continu.
ance OF the State tax at five and hall
mills, as it could safely be reduced


under such circumstances to less thar
one half that figure, with correspond


ing reduction in the taxation for county
purposes.


1t is suggested. that incompetenoy i,
; the eau OF inefhciency in Assessor.
that under the present system ne


better ability cnn be obtained withou


increased compensation. In view oI


future legislation, We would advise thSl


Assessors be paid an annual salar,
sufficient to insure that talent and


competency 80 essential for a position
i OF such importance. There ID 90 county
T official whose intelligent and energetic
service comprehcnds more benefica
!. results, or of whose duties are of more
vital consequence. The term Of office