rVA MKDPOnn datly tribune, medford, or. Thursday, march t:,
Medford Daily TrEtai
A Liv Paper in a ! Ttyp.
fublitliod every eveniog except 8da
Medford Publishing Company.
G. PUTNAM, Editor and Manager.
Admitted as Second Class Matter io
the Poatoffice at Medford, 0 regit a.
Subscription Bates;
One month, by mail or carrier. ,, .$0.50
One year, by mail 5.00
"EQUALIZATION"
Equalization i tbe pruciHs of in
creasing AHHCHHrjl valuation (iti 2 per
cent, ui'conliiig to Coimly J mine Dunn,
to whom the world is indebted for a
new definition and the taxpayer art
paying for th dictionary. -
Whether tuxe are higher thin year
than ever before or not in 11 ftubjeel
t hat need no argument. Kvery prop
erty owner know that they are. The
flat inereae of till 2 3 per cent in na
sesMinent over lat year eonld have no
other effeet.
County Judfje Munii, AHnrnxor Apple
gitte and rlerk 'ilenian are responsible
fur the inereased iiHteitniit. There in
no getting away from it. Of then,
most of the reponiblity ret uh.i
Judge Dunn. Me reprewented the legal
end of the board of equalization run I
hi advice presumably governed. ID
virtually 11 mm in r thin rcHponHiliilitv
when heatale: "A (proportional) raiae
(in amoHKed valuation) will eHpeeially
benefit the pernon who whh hhhchhc!
ton high, for it will tthow liim that he
wah ftSHeHeil out of proportion to hi
neighbor and will give him an oppor
tunity to get hi valuation eorreeted
another year. lie ha possibly been
pnying too much, but did not know it.
until the proportionate raitte showed
him that hit) property watt nunc nurd too
high."
According to Judge Diiua' Inminouh
logic, it take a wrong to make a right,
and a wrong valuation one year 'm chhcii
tial bo that the right aHHCHHtnent will
follow, after the error ha been ning
nifled by proportional increaHe, A prop
erty owner mut pay too much one year
hi order to pay the right mini the yent
following.
Judge Dunn' voluntary Ktatciuenl
throw a flood of light upon the moth
odn in vogue in t lie .lackHon count
courthoiiNc. AHtfCHHincnt evidently an'
not made by ptiintttaking effort on tin
part of the niHCHHor to iiHcerlain Inn
value, followed by careful weighing of
hi judgment rind correction of it by
the board of equalization, but are
gucHKcd at by t ho iiNitetttiiir 11 ml I hen
flatly increased lil J It by the bonrd of
rqualixntion.
Whito chapter lilM) of the MM7 tal
ute doc expressly repeal Meet inn .'I0S1
and other Hcctioiut, yet chapter 2tS
equally exprcHHly huvh I hut (ectiou
40) the MHHcHKment or iiiode of whh
ment nnd all law and Htalute in force
heretofore a to the nHHcMNnicut (101)7)
"nil nil be and remain in force," and
the UNMCHittncnt is not a complete a
aefimcnt until the board of equalia
tion hiiH acted und tlctermiiied the n
DOsanicnt, And (hi eem to be Judge
Dunn h opiutou a ho ho acted ami
ruined, not equalized the ttNHetuuneut
6 per cent. If there tt a conflict
between chapter iWtt and chapter IMS
the court must nettle and determine
It. The presumption i that uhnptcr
264 was enacted Inter than 2B and in
therefore the controlling statute.
Again, even if there was no provi
ion for personal individual not ice to
the one whoso property rights nre nt
fee ted, still the eomttitution guarantee
and the law of the land emphasizes it,
"that every man i entitled to hi any
In court," to bo heard and lo hike
from him hi life, liberty or property,
whether under the form of a ttix or
In any other way, without notice lo
him, Hiid giving him an opportunity to
lie heard, in tyranny of the worst norl
and contrary to nil idea of juofjee :m.)
a taking without due proce of law.
JudgK Dunn's plea that, audi notice
I unneeearv when the vuluation of
nil property in increnned in 11 certain
proportion, will not hold water. To
equalize men 111 to take each individual
aemcnt and consider it in the light
of all the factor entering into its
actual cash value, nnd to dcerenne or
raise it or correct it accordingly.
From it own Knowing the board of
equalisation made an increase, not of
40 per cent over the iiHsi'snor ' ases
ment, but one of iM 2-3, nnd thus made
the value in many case over the actual
cash value, nnd not nimply a nunc ot
40 per cent, a claimed, but which none
of the fttatemrut ent out confirm.
Again, 11 1 not a proport ale,
but
"disproportionate " raise, f
many piece of property nnd p.-roiin
hnve been taxed in flagrant dispropor
tion to the value, white olhcnt Imve cs
eaped abnont any mise tit all; yet these
latter were nsnfned fill per cent rtit the
ot her.
Again, the board him InUn money,
ensh and placed upon it till 2 :i per cent
over and above the netual amount in
cash, and levied upon the in reuHCil vnl
uatinn therettf, an iiimiiv hiiium-m n)iow.
How can (he board mnke $oi in g.(.
ilver or currency any more thin i0f
Yet this ha been done, and in called
a "proportionate" raine and mi "rqiinl
(ration, " wherea the whole in 1 inn of
the hoard appear to have been done
under a mitundorfttanding- to nnv until
Ing harsher, of not really aieing the
underlying nieaning, intent nd pirit
of "equnliition " nnd the law govern
Ing tbe board.
A discretion vested in the ln.ul if
always undertoii to be a legal, nl as
arbitrary, dicreliou, a di-n-nt inn 1 ka t
will harmonize with right ad jnviiee
ond thn dictate of plain conni
A flat increuNc of W, per ceat i
not a If gal eitiliation. Te boat4
may have honewtlv tried to cqi.ir.
yet the plain nieaning of t)9 t
the other proviiion of t lfe a V1Vwi m
ly confirm this view.
The proviion a to t tMivabi
notice altogether i Mr .-fAMs V
dicial determination of Qi4 tya (Vs!'
board that an "incree" if)
certain proport 1 n0 a ffMVVH
on asnessment lift Ms
It Is itrrmrly iloitdO aV TIM fit 7 prnlment will he nVsultnl Im
vision wnuM be upheld, gsfts Ml (M1
inbly would ! iiit'jui.Hijll I
ny instant' virtually lrivU
and in many
Hron of property righlit, in the tax re
quired to be pi'l, under uch action of
1...:. . ..Q.:.i 1 .1..,. uu ..r
...V.I r., ........ I'K'Kn.
law.
It ih coiitempluted uader the law that
the board, in order to understandmglv
cqii.dP.e, hall exantiuc each ir.dividual
asHeiisiiKiit and eorreet erior-s, omi
iou in n urn oh, deicriptiou, value, a
soMSineut, etc.
It m uuuei'eHKary to make gueKe, for
the plain and unvarnished fact arc put
cut to every taxpayer and shine lumin
ously fori h from the reeord of tin
county,
A certain proportionate raise would
and will not equalize, as in 0110 case it
miL'ht bring the property far above it
actual cash value nnd in another just
bring it to it cash value. The placing
of a certain per cent on all doen not
(qunlie all, unlomt all Hlart upon a 11
equal banis, The per cent should be
proportionate to each individual' nwtct,
ho that each will pay in like ratio (i
proportion, and to alnji a lump percent
age on all i not and cannot by fluy
stretch of the imagination- 1r juggling
of matheiuatie be made to be an
"equalization." Hat Iter i a taking
frnnVltonie more than i their eipiiva
lent, and jnnt no far i a taking with
out due proccft of law miles opporlu
nily is given to be heard in the prem
JHCtt. . .
The tild law.trior to UMi", wa the
law under which the nsHeKsnient wan
made and thai law wa to govern nil
mibfloqufut act a to that 1007 aaeH
ment, and chapter tMtl is in abeyance
until thut iis.seHSinent (107) com
pleted.
The courts must and will uphold stnt
ute if poible, nnd where there nre
two Htatnte in apparent conflict, the
court will give effect to both, if po
Hible, without changing the plain elc
ineiitarv jtrinciple of talutory eon
structioii. Chapter 2IH being later than
'Jltd, the only way to count rue both thai
each may Htand to hold flint -'0 was
in ubeviince until lilts wa carried out.
so far a the t07 assessment h con
cerned.
Judge Dunn would distract attention
from the issue under discussion by cull
ing nt tent ion to Med ford ' high cit v
levy. The Tribune tbe not defend this
unreasonable levy. The council raised
more money than it needed, apparently
forget ful of t he increased assessment.
The levy is indcfomuhlo, but when in
addition to high city taxes, tmreased
county taxes are piled on, the burden
becomes pretty heavy.
On another point, and a very import
ant one in the minds of taxpayers,
Judge Dunn is silent. Why does he not
appoint an expert to go over (lie bonk
in t he various office in I he court
house? Kvery one knows of tilings left
undone that ought to have been done
and thing done that ought to have
been left undone. There is a never
ending lory of error nnd omissions
in the Hheriff nnd assessor's offices.
It is many years si nee there was a rent
accounting. Why does Judge Dunn not
order one, no that taxpayers may know
what ha become of their "money, how
eimtodiiius of the public funds have
handled them and whether their serv
ice merit a re-elect ion f If there it
nothing to hide, the officii!! themselves
will request 11 11 experting. If there is,
Judge Dunn i not vigilant in the peo
pie 'a interest in not making it public.
Judge Dunn, you hnve explained
equalisation a the raising of assessed
valuations lift 2 .'i per cent. Will yon
kindly explain why you do not order
th county records exported?
HUME FOR FISH WARDEN.
An MnatiT l-'inli Wunlcn II. (I. Vim
Diimoii iu Hlllli'il fur I'l'lil'i'llliMll, il linn
Iwn hiikkiuIiiI lluil It. 1). Iliinii'.
"l.iinl if lln UnHm,' In. iiiiointiil
Tlii' niiKiti'Hl inn m lion lil .( with I'nviir.
fur Mr. Iliinii' Iiiih I'lirjiullfii nnm nliutil
lisli tliuii any him' i I ioiit-.l for Hi.-
ilili'l i'vir U lit' iv. ami if x ' r i,-ii-.-.
kniiivliilii mill nliililv iirv In ln ran
niiliTi'il. tin utlii'r I'liiuliiliiti- is in tli
saiiip Hiiih.
Mr. Iliiiiin may In' arbitrary, lint an
nrliilrarv man in n I..I f,,r ) plai'i'
i' Kim will I'lif.ni'i' tin. law nml ii'u
li'i'l llin fisli ataiiiHt I lie raiai'it.v nl
I hi' Kh.irl xililnl finlii'rini'ii who ain
nipiilly niiiiliiir tln hmImium Hik av ,.l
III.' Iinffaln.
l-'or thirty yi'am Mr. Ilium' lum finlnil
1 ln Hnjiiii' rivi'r, mnl :iImi.hi nri' mill
I'lciililul, wliirli ran In' Haiil nf no
"tliiT nlr ami if nvi'ry fiNlnriiiaii
'I "I im mm' li lii T.'i.:ik'ul.' tin' saliiniii
:li Mr. II mill' linn ilnni' llmri' n-nul'l W
:ii inn ay million to.lay ai I'vor.
Willi Mr. Iln tlio i.ffiii. ,,i,l, I i.
iini:irtially ailiniiiislrri'il ami mom act
iinllv ilono fur tin' fiili tlian hai lioon
ai'ioinililii'.l liv all ilu. li,), war.li'iis
Kri'gnii Ikii Iki.I. Himself a wi'altliv
1111111. an. I in no xoiiso a i-iiniliilnlt' for
tin1 plan', lint for inanv yours tiikiny
inori' inti'n'nt in l.iuMint. Iiati'lirrii's
limn in oiir:itin I'auiit'rirs. anil iiioit
pri.li' in raiiini; l'ili than in shinuhli'r
inn tlii'in. Mr. limn,' i i nnv n-s ts
llio 0111' 111:111 for tln plai-i.
Buy Tickets by Wire.
'Bom ''tiling which i of consiilcrablc
Intcmt to t In- ulilir generally atul
ivliich is perhaps not generally knnwr
is the system of iri'tniiil onlors now it,
I'fTei't between stations nf the Southern
I'ncifie company ami all points in the
Hiiileil Slates. Ily melius of this system
tickets iniiv he piircliav.l at M. '.I fi.nl
from any place in the I'niteil Stated nnd
iM or Icligrnpkcil ilirecl te the
,rty wisfcisff In come sere. PMccpvt
.. . i.aa.Jali.'Wi as.) .anil anoasM af
cMa ia siMiai'.tioa witb taew tiakai
.bv a1 farai.k.4 at flat taiaar
iaie." t
wi op ruaw v
rotnrwtt
V ANr?IXtlT(iN, March 12. ,fi ntor
saitt has rmiferred with the pia
wi said Dint as mnnv ships as
illtiaja) will permit will be sent to
.irtl.'9l during the rose cnrnival. How
' ships Is not designntu.1, but th.
unqueattonabl
JNN DEFINES
EQUALIZATION
Process of Increasing Valuations Sixty
Six and Two Third Per Cent So as
to Show) Owners Whether They Were
1
Paying Too Much Money.
i
Jacksonville, Or., Man h II.
tiinr: In your yesterday's
friltuiie Voii have a lead-
it it led "An Illegal
li you have made stone
nd m blending statement,
that vour hiiikc of honor
to he fair ami candid will
aiif imi mi rorrrn i niiint', iiiih iniii
yu will putiliKli thi letter in full a
:i partial answer thereto.
Your legal ail vin'r must have been
rather cande or he would have made
Mime effort either to look up the Jaw
or iiHk oincoiic who can read or who
would auk, under ,jut what wet ion ttf
the law the hoard of equalization acted.
The hoard of equalization did not at
tempt, a you nay, to equalize under
section .".'7 1 of the 'MU j,wh, nor nil
der any .titer Miction of ehapter Ui'.K of
1 he HeHsion of l!to7. hut did act under
ehapter of the nennion law of 1 1H7
a fouiul on pages 4"H to 4.".'t, wliicli
Ha id net doe repeal sect ion IlflH I of
liellinger and Cotton 'h Code, which you
poiti vely slated wa not repealed.
Now, inasmuch u you have been
misled into pulilinliiug a falHC statement
I t hiuk it would only lie just to the
public and the patrons of your paper
that you publish the entire act under
and by virl ue of vv 1 1 i -1 1 the board of
equal ia t ion ai-ted, so that the gooil
I pie of .luckton county can .jude for
1 hciuselves whether or not the board
it-ii-d fairly or illegally.
Il is not the business of the county
I'ourl or the board of equali.at ion to
inaKe laws; but when our best rili.eiiH
an to the legislature rind mal;e new laws
and repeal old ones, we earnestly t ry
10 follow the law. Your adviser led yon
into error by not knowing that the
last legislature passed a law especially
nade to govern the action of the board
of ecpializal ion. The board acted under
this law. The old law to which you re
ferret I was repealed. See sect ion !.
page -I.V2, of the 1!W7 session law ol
trcgon.
Section -t, page t."j, of said laws pro
lidts: "Said board of equalization shall
not increase the valuation of any prop
erty on such assessment roll, as pro
vidoil in the preceding section, without
riing to the person in whose name it is
assessed at least five days ' not ice to
appear and show cause, if any he has.
why the value of his assessable prop
ertv. or some part thereof, to be speei I
fled in such notice, shall not be in
creased; provided, that such notice shall
imt be necessary if the person appear
voluntarily before said board and be
there personally notified by a member
thereof that his properly, or some spec
Hied part thereof, is, in the opinion of
the board, assessed below the actual
value; and provided further, that such
not ice shall not be necessary in I he
Mtrs.Urcne
instructor of
StuMo at Mlcnc. Mcrth J Strt
"plio.w $24
Thn 9offl Pnnriiifit nf Pncinocc
1Kb UUIU UUIIUUUI Ul UUOIItUOO
of lianliiii(i IniHini'ss.
fnnils is an import
ant niMllor. Wo n
sn'f1 fully i 11 v i I '
your atti'iilion to tin
State Depositary
Tin' si'lt'i-t ion
Capital ami Snvplit"
$11.1,000.01).
Established 18K8.
,1. V.. KNYAliT.rrcsi.l cut.
.1. A. PKHUV. Vice President.
The Medford
I iiii editorial
III WW.
ijintriithfiil f
Kami J triuff
mm
if k
i McnroBD. ouaoN B.
MEDFORD, OR.
CAPITAL .-)0,000
SUUPU'S 10.000
Safety Imixps tn Kent. A letiee;tl I ;nilvintc Business
Trntisitett'il. Wo Solicit Vcnr Pat roiiauo
The Nash Hotel ana Grill iwvri hru
rhoim 8S.V Office on Scrrnth it
o OpivKitt tlio Hig KI.'i'trK Sign.
1 Oaip f.rrtc! Iu m the city. Atisolutcly the finest KrlU bet-eea - - -
irtlnM i. rrnncliico. A upecialty Is m,le of oysteni. shall and other w , .opr'i'i.M,!' fn,h
fish. All meats used are cold storairc government Inspected. Otertnf In aU J i'i. ki.1 c-al at the mine. Give mile
lt brnnches. J aM of town, io any amount desired
p..r ton.
mm m m m m m m m ml t ioal CO.
event the board deems it necessary to
ihcrease the valuation of all proporty
upon uch roll, in a certain proportion,
in order that the valuation of the prop
erty generally ujton the rs hall be
it full cash value, as by law re
quired." Now, the aseBor claimed that he
huilQtsscHsitl property at approximately
'Hi per cent of it cash value, and upon
investigation the said board found that
he had done mo iu a general way not
only real property, but personal prop
erty as well. The board of equalization
had either to make the raise in the
mine proportion (from (JO per cent to
(Oil per cent) or else violate the plain
and explicit provisions of the law, tin
ier which they were acting, nnd also
violate their oaths as provided iu sec
tion 2 of said law.
Xow, 1 want to say that a proportion
ate raise of all the property on the tax
roll hurts no one, for, if by chance any
person was unjustly assessed before the
i n ise he would on ly pay in t ho same
proportion after the raise. A raise will
especially honefit the person who was
assessed too high, for it will show him
that he was assessed out of proportion
to his neighbor and will give him an
opportunity to get his valuations cor
rected another year. Ue has possibly
been paying too much, hut did not know
it, until the proportionate raise showed
him that hi proport v was assessed too
high.
You have beeo anxious to know why
taxes are high nnd what goes with the
money. We will tnxe a man in Medford
a nd say ' ' .Toh n Doe ' ' is assessed for
lnfl0. The taxes he will have to pay
this year nro as follows, to-wit:
John Doe pays
City of Medford $14.00
School District 4!l (Medford) 7.00
County school fund 1.80
State tax 1.B0
County road 1.00
(iencrnl fund (county) 2.00
A total of 28.O0
And Medford gets $21 of the same.
You say the city (Medford) made the
levy, "based upon last year's assess
ment. ' ' Why did they not use this
year's, when they had the valuations
for Kl days before they made their
levy. They knew what the approximate
value tif nil the property in the city and
school district of Medford was, and if
they . based t heir levy on last year 's
valuations they did so intentionally.
Sow, Mr. Kditor, I have written more
than I intended to write, hut you have
asked so many questions about public
matters and made so many guesses that
I could not find a good placo to stop.
In closing. I think it would be well for
your legal advisor to spit on his hand
and make another guess. Now, if you
are really anxious to know the truth.
why don't you look matters up before
you make yourself ridiculous bv publish
ing mutters that nro not true. Verv
truly. (iEO. DUNN,
County Judge.
MORE FRUIT TREES
NEWTOWN PIPPINS
I have l."00 best grade Newtown Pip
pins for sale at my residence, Oakdale
avenue. ' L. D. WARNER.
304
TKampton Isaacs
plaito."Tlst MZetHoo
RESPECTFUL ATTENTION
is always given to the patrons of the
Nash Cafe. While the steward's nnd
the culinary departments are carefully
looked over so thai the edibles may be
as near perfect ion as possible, we do
not overlook the service. Hence, l:,rc
you are assured satisfaction in the best
sense of the word.
The Nash Gate
ls in " l,lr" '"" "Vpmui.'nt
,11. nil tln
ffii'ii'nt transaction
of t In'
liiinli as a tli'msilary for
Htri'iith, cotisorva
I i v i m:uino;Hnr-rit,
i'itnimiMit nml ftiril
it it's wliirli nro nt
for.li'il liv this bank.
I. VAWTKU,
Pnviiilt'iit.
1!. I.INW.KY,
CnsliiiT.
.IOI1N S. DUTH. Cashier.
W. 11. JACKSOX. Ass t ( nshi.r.
National Bank
Three Reasons
a ama
Copyright 1908 by
Hart Schaftner le Mux
"The Big Store"
Deuel & Kentner
All Kinds and
Varieties of
Are You
Thinking of
Building?
Iowa Box & Lumber Co.
MEDFORD OREGON
No Fire in the Kitchen Range
No Hot Water in the House
Then Ls the time you -)
reflate the convenience ot"
ELECTRIC
WATER
HEATERS
Attach a plu to
the nearest lump
aoi'ketaiidturiitlieswitcii 1
PINT. QUART, TWO QUART
AND I.ARGKR SIZKS
Pint Sue is svu:!- a.iaptcd (or mirsrry
i (i office
ft!!
Cleaa CU,(L Slnil
Why You Should Buy
Your Clothing at
DEUEL & KENTNER
"The Big Store"
No. 1
"WE HAVE THE
LARCIEST LINES OP
MEN'S AND BOYS'
CLOT 1 11X0 IN MED
FOKM). AVE SAVE
C L O T II I N 0
"WATCH
Lumber
WHY NOT SAVE YOUR MONEY BY
BUILDING A HOME OP YOUR OWN?
AVE MAKE AND SELL ANYTHING
AND EVERYTHING NEEDED IN THE
LUMBER LIN E. CALL. SECUR E OUR
PRICES AND PLACE YOUR ORDER
BEFORE THE SEASON'S RUSH BE
GINS. THIS LS GOING TO BE MED
FORD S BANNER BUILDING YEAR.
GET IN ON THE GROUND FLOOR
AND GET IN NOW
fiivPfl A 1V1V Frpp"'"'
vj VII rriiy I 1 VV'uiiii
to win tli
in liiwn.
iiii'. Ri'iniMiilii'r, mir li. -
MEDFORD TEA and COFFEE HOUSE
L'lii WEST SEVENTH STREET.
McOLASHAN & JUNKEN, Props. PHONE NO. 1501
SPREAD THE NEWS
Colonists' Rates
Colonist Rates from all points
East to Oregon from March
I to April 30, 1908
The Southern Pacific Railroad
Arnouk-M that rates in effect KCarcb X, IOCS, M01 iV ttttMktMtiWW
from St. LouK, Mo,; fitiw KimoutI )Tr commm iiiiih, CMS i
cil B'ttf fa to Xiaiu City. Mo, Hwia M i Jtm UpMjmm
fia Dtvrtr, Ooiorada tfrmtr ta4 t&s.ojjS".
(Tor -Mistt fermtitxti-, )i or ide
n A. BQSBNBAUM, Agent, Medford, Or.
r r
No. 2
YOUR MONEY
BACK IP CLOTHING
LS NOT AS REPRESENTED.
No. 3
YOUDOLLARS ON
YOUltUY.
ALL
OUR WINDOWS.'
,'','l"' "'is mnnth.
mul sim our gomlH nnd leftrn how
iriiin cminti'rH arc tho lifst thillga
o
o