Year: 1873

| OAbLE hlN lJAllO4
I, THAT ALL COUNTY OFFICERS b.


sALARIED AND THAT FEES BE ABoL


IsHED-DIFFICULTIEs WHICH EN-


BARRAss THE BOARD = RULE


FOR COUNTY BoARDs-AND FOR AS


SCISSORS.


STATE BOARD OF EQUALIZATION, |


SALEM, Nov ], 1873.


To His Ercelency L. r. Grocer
Governor OF Oregon-SIR: The law
makes it the duty of this Board tt
communicate with you "in relation tC
the assessment and collection of The
revenue In compliance therewitf
we are gratified to be able to say that
there has been a positive, though par
tial, improvement at least in the man
ner in which the result Of the work oi
assessing has been prepared for the
examination of the Board, Instead
Of various sized and unsuitable books,
and in some cases of sheets of paper
loosely fastened together, all more OF
less differing from the form prescrib-
ed by law, which heretofore com
prised the record of the State assess
ment, this year the assessment rolls
are uniform in appearance, strongly
and neatly bound in volumes, and
measurably after the tabular form re,
quired by law.


For the first time in the assess
mept of the State, the different kinds
of property are shown in detail in ap-
propriate columns. This is chiefly
due to the measures adopted at the
last session of the Board to accom-
plish such an end.


Weregret TO observe that too many
of the Assessors are inefficient, either
through incompetency or disinclina-
ton to do their duty in the manner
directed by the law, Their neglect
or failure in the performance of their
official service is shownin the under
valuation of property; inaccuracy in
aegregating individual assessments,
as well as in the addition of columns;
carelessness in not balancing each
page of the assessment roll, so that
the addition of the columns of values
shall correspond with the sum total
of the column Of "gross Values" a
disregard of the proper manner OF
qualifying taxpayer when rendering
an account of his property and in
debtedness, in not administering the
oath in the form of an affidavit setting
forth the items oftaxable property, as
well as Indebtedness, instead Of ver-
bal oath dedIlcting exemption from
the assessment ofreal instead OF person
al property But the most serious in
efficiency Of Assessors, is in assessing
property far below its actual cash val
ue. Those assessors who have per-
mitted themselves to be guided by
the rules framed by the Board for
that purpose have more satisfactorily
performed their work, although the
complete cash valuation is yet to be
reached,


We are sensible of the ungracious-
ness of the work that is assigned us,
that the more efficiently we may do
our part the more may prejudice and
self-iDterest disparage and misjudge.
Yet we have no choice other than to
do our duty to the best Of our knowl-
edge and ability, and leave the result
to the determination Of experience
and time.


1t is one of the objects of good
government that its burdens should
be borne equally by all--that Ro one
should be compelled to sustain more
than a just proportion Of its expenses.
When all property is completely listed
at the true value, inequality and un-
fairness in taxation will no longer bc
experienced, and the less the expense
of government the less should be the
tax, The accomplishment of an OBJ
iect so deirable and beneficial as re-
duction of the ratio of taxes can only
be attained by tull and complete ex!
hibit of all the assessable property of
the State at its actual cash valuation
as the law requires The more nu-
merous the sources of revenue the
easier is the obligation of the taxpay-
er fulfilled. The larger the amount
of assessable property the lower will
be the rate of taxes and the greater
the reliet from that burthen. To il
lustrate: if the taxable property of
the State could be returned at one
hundred millions of dollars-which
the Board estimates TO be nearer the
cash valuation than the amount actu-
ally returned-there would be no ne
cessity for a further continuance of
the State tax at five and half mills,
as it could safely be reduced under
such Circumstances TO less than one half
that figure, with corresponding re-
duction in the. taxation for county
purposes.


1t is suggested that incompetency
is the cause Of ineficiency in Assessors
that under the present system no
better ability can be obtained without
increased compensation. In view of
future legislation, we would advise
Assessors be paid an annual salary
sufficient to insure that talent and
competency so essential for position
Of SUCH importance, There is no
county official whose intelligent and
energetic service comprehends more
beneficial results, or whose duties are
Of more vital consequence. The com
pensation could be graded according
to the work to be performed. The
term of Office should be extended TO
at least four years to make the incum-
bent more independent of interested
Influences, and TO enable him to secure
to the public the value of bis expert
ence.


In connection with the subject of
taxation we would further suggest
the advisability of paying all county
officials by stated yearly salary, in
stead Of by fees as at present, that the
fees for services be collected as usual
and transferred to the County Treas