V, V
JWOTED , STRICTLY
BTTBRKSTS OF TH E COUNTY;
1
lie liberal ijeabntauy
Official Paper I or
1'olK County.
Ja leaned Every Saturday Horning, at
Uti a1 Polk County, Oregon.
p. C.i 8ULlIVfA PUBLISHER.
C. JK'lSUU.lTAX ' A LYLF,
EDITORS.,,
SUBSCRIPTION BATES.
SIKQLE COPIES One Year, . $2 00.; Six
Months, $1 25 Three iontliB, $100
For Clubs of .ten or more $1 ,75 per anno m.
8htcriptivn mu'it b'tpaii itrittlif in advance
ADVERTISING BATES.,: ;U
rne aquare 15 lines or lo), first fcaserij'n, $2 50
Bach gub3eq.uent Insertion'-.. 00
A liberal deduction will bo made to quar
terly, and ye,siT6itiocrs. ,
Professional cards will be inserted at $12 00
per annual. . -!. '."'. " ir :,. 'i
Transient advertisements must be paid for
in advance to insure publication; All other
ad rertising bills must be paid quarterly.
Jgal tenders taken at their current value.
Blanks and Job Work of every description
nrnished sX low rate on short notice.
-. -
TnE ILLUSTRATED PHRENOLOGICAL
JOURNAL, la in every respect a Fir?
Class Magaain'e. lis articles are of the highest
interest to alL It teaches whit we are and how
to make the most of ourselves. The informa
tion it coti.U'.ns on the Laws of Life and Jlealth
'is well yorth A P? of the Magazine to eyery
FaicJJy, Jt jl published at $3 CO a. year. By
special arrangement we afe enabled to offee
therBKjioi.OGicAL Jcujisal aa a Premium tor
a newubscrifcen o tie QkK;o Rxpcjuoa!,
erwilL furnish Jhe Phrenological J.zvnxxh
4nd JpfEflOj Befl-Blicaw together for. $4 00
V c&mmead the Jocb.val to ail wh.3 wnt
good magax'na s --' --" "
PROFESSIONAL CARDS;,
Attorney & Counsellor-At-Law,
" Dallas, Ore'on,- - -Will
practice in all the Covrts of the State. 1
S JMPSOiV & ST OIV E
Attorneys at law.
Will practice In all the Courts of the .3d Ja
jilcial District. "
OFFICE In Execn live building oppqs't
hemeketa Hotel SaJom Myl0 73l-ye
B P Boise
PL Wilms
BOISE JUTI L Xi IS,
t torneyji at Iiaw
SALISBf,.........".: ......OREGON.
- Will practice in all the courts in the State
. F'15 731v '
M JTOH J. DALY,
Att'y & Consellcr-aMaw
I DALLAS. OKEGON.
W.lUpiictici iatlie Coarts of Record and In-
ei lor Court. Collections attended to promptly
OFF ICE In the Court House.
41-tt
I
. SIT
res. M. n.
I J C GRCBB3, A.M., M. D
DRS SITES &GRUBBS.
Plrvsicions arid
hi j')SiirTCoii
o
ER THEIR PROPSl lA SET
s to the ciliztES of Dallas and viciu
O FlCEln rear
Prng SoroV
of Nichols, k Hyde's
Feb22 73tf
E la
' L'tVw "
-..i:D:M t i s t- .
pffice, on door North of the Post Office.
. . s
f f y?'ffA'",t . -.w .ogn.
Pftr ilar attention elten to the Miralktlo ''of.
''etl t .... :
tJwU73tf
NEW ADVERTISEMENT.
DEUGS
X
"a
t
DUIIGST ,
r- -" .
t
PAIN
OIJLS,
C.LAS 1i
:ws,AtH.raF:o3i3.:& CO
1)
SAJLEM QKKGOX.
'.a -, ,
Importer! and Dealers in IOREKIN Jand
DOMESTIC; DRUGS, Druta? Sundries
Ptett Medictoas, Fii4t,OiU;Jlaj,;5Uye8
Jleilkincs .Compouuded and Pre3or:tiii!
rureWinMa.nl Li'jaorfor Medicinal par.
poses. ; i
Ordersittenied to wiibjaecurjajf auproxnpt
UEATfi IS FO 11 D & CK
; if COMMERCIAL STEET,
" SALEM .OREGON
DALLAS ADVERTISEMENTS.
JOUiN. W. GILBERT,
..OREfJO X
I , ill Pay The Highest
ah Price For
HI1E9 PELTS, & TV IIS
OPERA SAL00H.
. In Opera Buildine.
COURT STRnET......w.8.4LI2I, QUS.
O II. STHT2I, PItOP.
The Ilest qtuatlitvof
YINE5, LIQUOHS & CIGARS
AT.WAF3 OX HAND. ; A,
BILLIAHI TABLES.
Of the Iatc3tanrni03t improved 'tjlc
OPEN ALL NIGHT.
C. S.SII, V Ell
; No. 13C, First 8treet, '
PORTLAND, - - - : - OR EGO
WhoJesale and Retail Dealer lq
DM (iOODS, I'LGTilLMi,
LADIES' DIIESS GOODS,
HOOTS AND liORM, IIATS & CIPS
QROGItlEltk PiO VISION
, Highest Cash Price paid for all kicds of
! V anted Agents.
i,: For our great work, just issued, called
".'''AX'i1 CAIFOItiVIA.
- , . a'-w"- or ;
Sketches of Life lathe Golden State.
By THELATf; Col, Albert S. venb,
A Beautiful Octavo, Splendidly Illustrated,
Vivid Pen . Paintings, of life in
.tCalifornia!vetoeto.
AGENTS ALSO WANTED FOR TIlU
A most invaluable wnrsr for every American
Citizen. Ofltavo, 35$, pages.5 Also Jut insued
THE FARMERS JOURNAL ACCOUNT
BOOK - Send for terms up'od -these rapid
leliftignooks. . t ? - 14 i t.
.IIAIVCBOFT & 'Co;
BAR Xa&XVltWV, UAL,
DALLAS. OREGON; ;'SAT(JRDy.i NOVE.AfBER
it E PORT OF THE STATIC HOARD
; OlvEClUALIZATION.
Office State Board of Equali- i
zation,. Nov 1, 1873. ; if
To Ufa Excellency L. F. Grover,
Governor of .Oregon Sir: The law
jaiukes it tbo duty of-this JJoard
coaimunicute with you "in relation
to the assessment juid collection of
revenue." (, In compliance .therewith
wg are grutificd to be alle to say that
there has been a positive, though par
tial, improvement at loast in the m.iu
nor in which the result of; .the work , of
as.seH.Mn' has been prepared for the
examiuation ptthe ISoStd. instead oi
various sized and unsuitable books.
pd in some oasis only sheets or papJ
loosely fastened ' together, and all mor
or less differing from the jPoria pre
scribed by law which before comprised
the record of the State ascment,
this year the assessment roHt are uot
form in appraraacf, etrodgly and
neatly bound in . voluiiics, and measur
ably after the tabular form required by
law. v
For the firtst time in the assessment
of-.tha State, the diffcreut ( kinds of
property aro ihown iu detail in difler
ei.t column. This is chiefly due to
the measures adapted at the list 'sefon
of the lioard to accotaphih such au
end. i v
We regret to observe that (too jiuny
of the As.-e.sors are inffficunt, either
through iueompftecy or di-ioclioition
to do their duty iu the mauner directed
by the law,.. Their neglect or'"' failure
in the pcrfgruaace of their otSeiil
service is fhowo in the under valuation
of property; carelesci-$ in not bN
aucinj; ach payof the as.Ss ssnitnt roll.
no that the, addition of the sum to:l (
the column of "gross value," a dire
ard of tho proper mauner of ijuUfy
ing a taxpayer v?hoa -ronderto an ac
count gil h.j pro)erty and indebtedness
in cot a(luiiui.tot::j; the oath ia th
form of an aadavit netting 11m th the
item of taxable propert y, as well a
iodebttdueas, instead wt a verbal oath ;
deducting omM)on from the aCM
ment of real instead, of personal prop
eity. Hut the most seriou inelheieocy
of Ass wars is in acinr property far
below its actual cash va'-ie. Those
asHesaOvs who havn permitted theni
seises to be juidt-d bf the mUs framed
by. the Uoard lor that, purpose have
more satisfactorily perfumed thir
work, although thfc compkte cash val
uation U yet to be reached.
We are sensible of the ungracious
ness of the work that is assigned us.
that the. mors efficiently we may do
our part tho more may prejudice and
scTrMnf crest disparage and misjudge.
Yet havo no choice other than to
do our; duty to the best uf ourknuwl
ede and ability, and leave the re
sult the determination of experience
and time. 1 , : ,
It is one of the objects of ?ood
government that its burdens bhouid be
borne ejnaly ; by all
that no one should b
compelled to pustain ' more than a just
porporttoa of its expenses. When till
property is completely listed at the
true value, inequality and unfairness
in taxation will be no longer experi
enced, and the leaa tho expense of
government the les3 thould be tho tax.
The; accomplishment ot an object so
dcsirabla and beneficial as a reduction
of the ratio or taxes can only be at
tained by a full and complete exhibit
of all the assessable property of; the
State at its actual cash valuation aa the
law requires. , The more Gurnet ou lha
sources bt reveoue the easier is the
obligation of the1 tax-payer ;-fulfilled
The larger the amount of asesable
property tho less wiil. be the rate of
taxes the greater the relief from hat
burthen. To illustrate r if tho tasabic
property ot the State could be returned
at ono hundred millions of dollars
which the?' Hoard estimates to be near
est the cash valuation than the amount
actually returned there would bo no
necessity lor a -for further continu
ance of the State tax at five and a half
iajlls,?as ( its could safely be .reduced
under such circuuistauces to less than
one half that figure, with a correspond
ing reduction iu the taxation, for couury
purposes. .' .Life- ';
' M is suggested that incompetency is
the cau e of inefficiency iu Asseesors
that under , the present system no
better ability cau be pbtainetl without
increased pompensatipn. In view of
futuro legislation, wowould advise thit
Assessors 'the paid i ao anuual , salary
sufScieot to insure that talent and
com potency 30 . essentfal for a position
of such importance. There is no county
official wboso intelligent and energetic
service comprehends more benefical
icfilts or of whose duties are of more
vital Consequence Thg term of office
should, be efeuded to at least a period
of four yeaa'jO make the incumbent
more , iudptdent of interested infiu
enccs, and to cnablo him to secure to
the public die value of his experience.
In connect JU with , the subject of
tixation we would fqV f suggest the
advisib'ility A payioj' :;v(;.ty official"
by a etato J yearly salary, iujt2i? of by
fees as at present, and tht the fees for
services be collected as usul and traHS
ferrcd to tho County Treasury; We
are assured that after paying liberal
compensation for the -cry best ability
there would remain in the Treasury,
undar such an arrangement, in a major
ity of tbe counties a large su-plus of
money with , which to hquidate county
liabilities and thus relieve the oppress
,?ivencs3 of county taxation. It would
ariO be a movement in the right
direction and a help to tha .tax
payer to consolidate rather . than
increase -the o umber of offices. The
necessary legislation should be pro
cured that would require the number
of positions of a similar class to be
consolidated into ono, especially jo
counties where there are city fran
chises, so that in feuch counties there
would need be but one Assessor, one
Collector, oe Treasurer for county,
city, and perhaps school district jmr-
poses. f .
The Joardt was considerably de
layed iu the work c-f equa!izationt in
the first instanoe by the inaccuracies
and incompleteness of the great nuui
ber of the assessment rolls, the cor
rection of whicb occupied .a' good deal
of timo and attention, and in the
? co iid place thi sessim wa prolonged
by the failure On the part of nomo ot
the counties in the tranniis-ion of
their assessment rolls, iev..ra! of which
w.re mt received until ltc in thr
month of October.
Additional rules have been form
ulated fr Assessors which it is hoped
may render their duties more intelligi
ble and secure greater efficiency of
service.
Soma of the county boards of equal
ization !iav? juhriiuterprcted tho law
under which they act, and while they
were in s?ssiou for the full period ot
the term, they sat to hear and answer
complaints only, at;d did not " eximin
and correct , tho assessment rolls of
their respective counties," or " increase
or reduce the valuation of property
assessed." where such aetion was
necessary ud tho law provide.
Atteution has been called to this
omission in the .performance of their
duties witu the hope that hereafter
greater cffi,'ieney will bo manifested on
the part, for without it the labors of
the iStato Board are largely increased
and to some. extent rendered nugatory.
.The revenue system of the State is
very defective. Its thorough amend
ment is of the fipt importance. The
necessity of the C3se is so imperious as
to demand a complete revision of tlese
laws as soon as possible. They were
cnaeted from, time to time without
referenco to the present system of
equalization, and the State and,. county
Hoards seem to have been created
without regard to tho revenue laws,
and consequently difficulties are
constant!? arising1 to ! v retard and
embarrass the action of those orgauiza
ion in the exercise of their functions.
The powers of the State lioard
should be enlarged or made more
dtfinire. The number of its jnembers
shou'd be increased to at least five
one for each judicial district which
woild have a tendency to place the
Hoard in possession of increased
local knowledge for the moro satisfac
tory performance of its duties, more
certainly insure a quorum at all times
daring its session, and in the wider
division of ita labors secure a much
greater efficiency, f ' f ..: J(
It was undoubtedly tho intention
of ahe .Lrgiiilature, in making it the
duty of the Assessors to deduct from
the taxable property of the taxpayer his
idebtedness withiu the State that the
indebtedness no deducted, in the form
of obligations to pay in the possession
of the., creditor, should bo subject to
taxation aa ike property of the creditor.
If otherwise, the law is invidious and
unjust, and should bo repealed, many
of our merchants bavins liabilities duo
elsewhere, are precluded from the ben
efit ot ' the law. The Hoard have
therefor? directed Assessors hereafter
in all cases not to deduct indebtedness
unless the names, of the creditors are
given. It was compelled ta this course
a sa matter of right to the State and to
the taxpayer, as well as justice to those
who are excluded from takiug advau
tsge of tho law, and moie particularly
beoaue of the enormous amount of
indebtedness appeariug as In offset to
assessnicntsrhe aggregate indebted,
ocss throughout 5the State;?whicn
20; 1873.
taxpayers have the bedefit of, amounts
to 018,021,114, whilo t he column of
" money, not.es ami accounts," where
said indebtedness should apnear,
aggregate only $.9,030,673. which is
too significant ot itself to need further
oomueiiUii .r-.h. ; : v-. ::.. ;-r
The assessable property of the State
for the present yeer was returned at
M7$.G0 1 . deducting i adeb ted ness
and exebption amounting to '916.982
.5.2, the total taxable property
amounted to $10,700,159. j The
result .of equalization increases this sum
to 31 5,038.921,9 1.
With the exception of Multnomah
county, the assessments of ' the outside
or border counties were nearer a cash
valuation than iu the counties situated in
the Willamette Valley,, which , include
the more desirable and valuable lands,
because of cultivation and convenient
uieaus of transportation of productsjto
markets of exchange, The assessment
fo agricultural lands, generally, with
the exception of five counties, were so
palpably below their, actual valuation as
to make an equalization, by an
addition per centage on the gro.-s
asscsuicnt, a matter ot the sheerest
justice. So imperfect aud unfair have
been some of the assessments, that
lands for which 320 per acre have been
otFered- and dtclintd, have been
ascsed at $8 per acre ; and in no
county iu the Willamette Valley, have
the agricultural land been assessed at
any figures approximating a cash
valuation, but as there was no assess
ment in a single instance approxim
tijg a cash valuation of snca property,
no iiiCreas could be made, the Horrd
having to do only with tho equalization
of assessment j." These facts must be
borne in consideration in reviewing the
work of the Board la iho niattcr of
equalization.
For; teh firrt time in the statistics
of tbw State thers is an exhibit of tie
number and value of the different
kinds of J live stock. It affords grat
ifying information. The more iivr
sitLad the products of a country the
more a;urt.d is its prosperity and
wealth.
In tho counties east of the moun
tains the assessment of live stock gen
erally approached nearer tho cash value
th in elsewhere, save in the one county
already named. Iu three of the chie
et agricultural countiet of the State,
convenient to water and railroad trans
portation, the average assessment cf
cattle was from 3 9(3 to 11 50 per
head; whiie in tho two extreme
southern couuties, Jackson and Jo
sephine, the average exceeded SIC per
head ; in the counties of Clatsop and
Columbia $19 50 and 821 93 respect
ively ; and in liaker. Grant, an J Wasco
couuties, from $15 60 u $17 50.
Iu equalizing the assessments of the
lands belonging to the grants to wajon
road companies, comprising 484,502
acres, the Board took into consider
tion that they. were withheld from pres
ent settlement for speculative purpo
ses, and deemed that the , Government
price, $1 25, at which they wrc as
sessed in one county, although at
a higher price in another, was a proper
assessment for such lands, excepting
those in Wasco county, which were
equalized at 40 cents, on account of
their remoteness and inferior charac
ter of soil. The lands of the Euro
pcan and Oregon Land Company, em
bracing 192,514 acres were likewise
viewed as held for speculative purposes,
and their assessment was equal
ized to the "highest asstcsmeut $! 50
in the central counties, aud in other
localities at 8125 ner acre. Some of
r . ...
been sold at much higher figures;
they were all conveyed to the present
company at 91 25 per aore, aud are
held for sale at a price -beyond that
rate ' "
In conclusion, we have the honoito
submit " tho accompanying tAbular
statements as part of this report. It is
believed that they contain valuable
statistical information that may be
useful in the future, in legislating and
otherwise ; at all events they will serve
to show in part the laborot the Board
in tho duties of equalization j . ;
Exhibit fA" i?r a table of the acro
oge, average value per acre, and gross
value of land, exclusive of grants, to
corporations, iu each oounty of the
State, and per cent of increase after
equalization. It shows an aggregate
of 3, 589, 394 acres, and the asscsed
value of 19,010,508, with tho value as
equalized of $22,221,381 50.
Exhibit 4B" is a table of the num
ber and gross and ayer.ago values of
stock in each oounty of the State, and
per cent oi increase after equalization.
It gives 65,789 horse; assessed vaiue,
$2,589,617; eqtialiied value, 3,080,227;
the lauds of the railroad grant nayojtad by the" ColIect6f,Mt-is directed
,.fQ. 37.:
oat tie, 232, 132; , assessed value,$3,v ,
416.946; equalized value, $3,78p01 ;
sheep, 388,241 ; assessed value, $965,- r
561; equalized value, $1,041,199; v
swioe, 72,823 ; assessed value, $145,
641 ; eqialized rarae, $2l2,354-w- v
, Exhibit "0" is a table of. the s prop
erty of corporations, showing descrip
tion ot property owned by ;ath-cdiuV
pany, " the assessed f value thereaf. ,tho .
pei centage added or -dedupted and the t ,
equalized, value. This exhibit giveV
427 mile of telegraph line; assesestl
value, $27,959 ; equalized value, $42.-"
750 : 257 J Hiiles'of railroad, equalized
at $5,803 88 31 per mile ..or 91,494,
500 ; .192,514 acres of land of Euro- ' '
pean and Oregon Land Company f l '
assessed value, $146,699 93 ; equalized
value; $208121 49 ; '585,562 acres of -land
of wagon road com pan ie ; assessed
value, $305,461 ; equalized value,
$ .92). ,
Exhibit "D" is abtc 6f the aggrc-.'
gates of property? lot each? conntyof f.
the State, with the, values asseised and
equalized, showing, the total taxabl.e
property of the State as equalized to be'
$45,688, 025 94. ' V7'-; ' "' '
All of which . is respectfully sab-
initted.
II. G itejt; v, :
Geo. L. : Curry, r
W. F, Aelxander.
RULES TOR COUNTV BOARD'S OIT
QUALIZATIOM.
' ...
lfjard of
Uule 1.
The County
1'qualiz.ition of the several couuties iu
'thH State are requested to cause "a
certified copy of the assessment roll of
their respective counties, afrer eqUalizi-i
tion by them, to be forwarded at - the
expense of the county, to the Secretary
of State, before the second Mouday in
September of each year, for the
examination and action of the Stato-
Board of Equalization. And the
collectionof taxes should not proceed;,
until said rolls have been examined and
passed upon by the State Board ot ?
Equalization, which, iu all cases will
be done without delay. : . , s v ,
. llule 2. In order that the present:
inequality in the assessed Value uf re51;
tnd personal estate, in the various
couuties of the State, may, be reuiedied,:
and the subsequeut labors of, thij ,
Board facilitated, the County Boards of
Equalization are receui mended to
enforce the rule the actual salable cash
value shall, in all cases, be the standard
assessirent of both real and. personal
property. The root of the inequality
cpraplaincd of, is in the ' arbitrary
fttandard of appraisement fitted vhj.
Asiiiiors, tn jre or less below ma!i
Valtle. ' ;
liule 3. Th"? Assessors have .been
required to add up all the columns of
the assessment rolls and show the
aggregates The County boards ' are
requested to see that this duty is not
neglected by the Assessor.- .
Bute 4. The Cotinty Boards " of
Equalization are required by law " to
examine and correct tho assessment roll
of their respective counties and to
increase and rednce- the valuation of
the p'.operty assessed," and not alone to
set hear . and determine com plain nets
over valuations.
Rule 5. "Assessment rolls, after
qualization by County - Boards, must
be transmitted to the t Secretary of
State- on or before the. first day of
October, or the Assessor or Clerk, as
thcoase may be, will be proceeded against
for a failure to perform5 his duties as
required by tlawi '' u rrfl
tlue 6.: That the State may receive
its d ue propor tion of the ta x o u p r o p -erty
omitted to tbe (assessed, by the
iVssessor, huu, luicrwarus iuuuu auu
that the County . Boards cause tho
Secretary of State to be ootified by the
Collectors' on- the completion Of ,tach
year's collections, of the ainouhr oJf the
assessment aud collection. " f i
ltule 7- To insure tho improve
mrntof the system of assessment the
County Boards are requested to cause
the Assessors jto couform to the rules
and regulations4 framed by the State
Board for their observano -tn the
discharge of their duty, ; with, more
strickness than heretofore. ,
rui.es roa ASSESSORS.
Rate . f County Assessors ... aro
required by law to commence their
services on the first day of 'March, and
a tailare to do, so, or to oomplete with
out; delay tl?.o i-asscsstnents "of "their
couotios and j; return tUctr assessment
rolls tb the 'Jouaty boards "Ijefore the
firt; .Monday in August,' is.4 not ;only
contrarr: to the law ,Kbic ' thhave
sworn to jbseryebut senousiy "embar
rasses and delays the" Vork' of .the'
County and State Brdsfof "Eqixiiiv
,k'i i!i ? I A f i -. .3 5
Tf.
.1
). IS?
v -
( 1
Vi. T
V .I ,