Explanation Given of How Millage, Tax
Rates, Levies Determined In County
(This is the second of two ar
tides prepared from information
furnished by the Jackson coun
ty assessor's office, regarding
taxes in Jackson county. The
first, published several weeks
ago, explained the manner in
which appraisals and assessments
are made. The following article
describes the manner in which
overall taxes are determined, in
cluding fixing the rate, in mills,
and how this rate is related to
the budget, resulting in the total
"levy" or amount to be raised
throughout a taxing unit, such as
a county, city or school district.
Editor's note.)
For an understanding of real
property ad valorem taxation,
it is first necessary to define
terms used in the technical mat
ter of determining taxes.
Ad valorem is a Latin term
meaning simply 'according to
value."
A mill Is one-tenth of one cent,
and is written thus: $.001. There
fore a levy of sixty-three and
three-tenths mills would be writ
ten as $.0633 (or six and thirty-three-hundredths
cents).
The word levy, for this pur
pose, is the amount of money in
mills to be collected against each
dollar of assessed value.
A budget for a taxing unit is
the amount of money to be spent
for the operation of the unit or
district for one fiscal year (in
some cases, such as the state, for
two years).
Two Factors
The amount of money set up
In an operating budget in a coun
ty has two controlling factors.
The first is a budget commission
of three to six men, either elect
ed or appointed for a given term
of office. The second is the state
constitution's limitation on budg
et increases from year to year.
The budget commissioners are
E resented tentative or requested
udgets from the various depart
ments of the county each year.
After the budget requests are all
in, the commission determines
how much shall be allocated to
each department. The final
hearings on the total budget are
open to the public.
Though it is up to the com
mission to determine the amount
of the budget, they are limited
in their decision by the state
constitution. The six per cent
limitation says in effect that the
budget (or the actual amount
to be spent) shall not exceed by
more than six per cent the high
est budget of any one of three
preceding years, except by di
rect vote of the people.
Example Given
Here is a hypothetical exam
ple: Assume that a county had a
budget of $375,000 in 1947; of
$400,000 in 1948. and S39S.0U0
in 1949. The 1950 budget can be
larger than the highest of these
(the $400,000 in 1948) by six per
cent, or $24,000. Thus the 1BSU
budget cannot, under the con
stitution, exceed $424,000.
The only exception to this lim
itation is when the voters them
selves vote additional funds to
be spent. (This is what is meant
when a tax election ballot ex
plains that the proposed levy is
"in excess of the six per cent
limitation.)
Levies are established by sim
ple long division. The budget
(amount to be spent) is divided
by the assessed value (or taxable
value) of all real property in
the county, to arrive at the levy
in mills.
Heres another hypothetical
example:
Subject To Tax
bay you are the owner of a
house with an assessed valuation
of $1,660, located on a lot as
sessed at $340, for a total tax
able value of $2,000. In other
words, it is this $2,000 valuation
which is subject to ad valorem
(according to value) taxes.
Let's say further that your
house is located in City X, which
is surrounded by School District
Y, which is in turn located in
County Z. Thus you are subject
to city, school district and coun
ty taxes.
City X has a budget of $5,000,
with a total assessed valuation
within the city of $200,000.
School District Y has a budget
of $210,000, with an assessed
valuation of $7 million. County
Z has a budget of S500.00U. witn
an assessed valuation of $60 mil
lion. And, since your hypothet
ical house is located in all three
areas, you have to pay your share
of each of the three budgets
through taxes.
Division Used
Here the lone division comes
in again. The city divides its
budget by its assessed valuation
($5,000 divided by $200,000) and
arrives at its millage rate
025. or 25 mills. The school
district does the same ($210,000
divided by $7 million) and gets
a millage rate of 5.U3U, or au
mills. And the county also fol
lows the same procedure, divid
ing $500,000 by $60 million, get
ting a millage rate of $.0083, or
eight and three-tenths mills.
The total millage rate ($.025
plus $.030 plus $.0083) is $.0633,
six and tnirty-three-hundredths
cents, or sixty-three and three
tenths mills.
The next step in determining
the amount of tax is to multiply
the assessed value of each indi
vidual piece of real property by
the combined millage rate. Your
property has a total assessed val
uation of $2,000, so this is what
happens:
County levy of $.0083 times
$2,000 equals a tax of $16.60.
School district levy of $.030
times $2,000 equals a tax of $60.
City levy of $.025 times $2,000
equals a tax of $50.
Total Tax
So $16.60, plus $60, plus $50
results in. a total tax on your
property of $126.60.
If, on the other hand, your
$2,000 house is located outside
the city, but still within the
school district and county, your
tax would be $16.60 plus $60,
or $76.60.
This article does not pretend
to cover ad valorem taxation in
detail, but is written to give a
general idea of the procedures
which result in your basic taxes.
In addition to city, county and
school district taxes, your prop
erty may be subject to special
taxes which have been voted by
the people of the area in which
you live, in special taxation elec
tions, either within or outside
the six per cent limitation.
These may include a special
school tax, a bond redemption
tax for construction of buildings
or other improvements, a post
war fund tax, a special city tax
(the continuing levy for Med
ford's parks and swimming pool
maintenance, recently approved
by Medford voters, is an ex
ample), a fire patrol tax for
rural areas, or an irrigation dis
trict tax.
Junior Miss Dater
ii
9247
SIZES
I 1117
piMiiHHMiiitmmii
On the Side-8 E v Mn
IDIitrlbuted b Kief Features Syndicate. , lee.)
i
ill,,,,, ..,M,IIIHI,ltllMI,,l,IM"'
Whether It rain,
Or whether it mow,
We must have weather,
Whether or no.
Old Brooklyn Folk Song.
Do you think the climate is
changing in your locality? That
it is different than when you
were a lad? If so, you are prob
ably right. Dr. C. E. P. Brooks,
the celebrated climatology ex
pert, recently voiced the opinion
that climates all over the world
are changing, especially as to hot
ter summers, drier winters and
diminishing rainfall. I certainly
believe the climate around New
York is changing. So far there's
been practically no snow here.
Why, sir, when I was a kid in
Brooklyn it snowed continuously
all winter. Or so it seemed to me.
My father was the superintend
ent (fancy name for janitor) of
three flathouses and I was the
assistant super intendent, in
charge of shoveling the snow off
the sidewalks. I hardly ever had
that snow shovel out of my
hands from January to the last
of March.
Please Note.
Are British actors better than
American actors? And how about
the actresses? Think it over. We
will argue it out later in the
semester. This comment inspir-
n
You'll be so cute to go out
with in this dating two-piecer!
Darts and gathers at the mid
riff give you a figure, and that
peplum has a saucy flare. Skirt
is new slim at front, back full
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13, 15, 17, Size 13, 3's yds. 39
Inch. This easy-to-use pattern gives
perfect fit. Complete illustrated
Sew Chart shows you every step.
Send TWENTY-FIVE CENTS
in coins for this pattern to
MARIAN MARTIN, care of Med
ford Mail Tribune, Pattern Dept.
P.O. Box 6740. Chicago 80, 111.
Print plainly YOUR NAME, AD
DRESS, SIZE, STYLE NUM'
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It's ready! Send just fifteen
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Spring. Fashion news, one yard
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Thursday, January 19, 1950
MEDFORD (OREGON) MAIL TRIBUNE THREE
LEAVES DESCENDANTS
Fall River, Mass. U.R When
Canada - born Norbert Mercier
f'-A here at the age of 99. he
jti 123 descendants, including
61 great-grandchildren and 17
great-great-grandchildren.
Nm Just Lift a Lever
4?a
if:
ana wi
In II I . . .1 .11 . .
Its a ileiv arm no thrill in we
V
IS 50 hi kbaasadorl
Want to know the last word in effortless driving?
In the 1950 Nash Ambassador Hydra-matie Drive is com
bined with Selecto-Lift Starting.
Simply lift a lever and go I No clutch pedal not even a starter
button ! You can drive all day without shifting gears.
And here's the thrill of America's top high compression engine
that uses regular gasoline tor performance and gasoline mile
age new to fine cars.
DEUVtHtD HIRE
h StaHunan Super
$1936.00
Nflihi
tvpf 1-WlXf fejfl
$2295.00
Car Illustrated
, State and local taxei
(II any) antra.
Bydra-Untie Drtrt optional on fJU
AiiA AmbttvirlQT at tztta eoiL
Wfitlt MidrtraU Urn. Atrtintr
etininp Stat and K'tathrr Syt Sgt
Urn optional at extra coit.
aWn I
J
Note the quietness. Airflyte design cuts through the wind with
20.7 less air drag than the average car.
Here, too, is the comfort and luxury only the Nash Ambassador
can offer . . . with Airliner Reclining Seat . . . Weather Eye
Conditioned Air System . . . Twin-Bed spaciousness ... the
rigidity and lasting silence of Airflyte Construction.
Yes, it's the most modern of fine cars, yet the price of a
Nash Ambassador, even a Custom model regally tailored to
your order is as much as a thousand dollars less than cars of
comparable size and quality cost! See your Nash dealer, and
nake this frank comparison yourself
Compmhn to tht Nesh Statttmtm
The finest valuee In America's fine care
Nod, Motoi, DMiten NseVJChhofe
Cofperaffen, DeFrotf, Midi.
Only Nmh AmLauaJer Ownera Injay
All Tin Wne-Cor Feafurtx
Turbo-head Valve-in-head Engine . , .
America's highest compression ratio (7.3
to 1) utilizing regulargasoline. America's
only 7-bearing, 100 counter-balanced
crankshaft. Airflyte Construction. Entire
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Twice as rigid, stays new years longer.
THtni'S MUCH Of TOMOIIOW IN All NASH DOM TODAY
Prtcee may vary fltcbtly tn
adjnlnlnc communltlei due
to trantporuuon eharsei.
CLAUSS MOTORS
5th and Bart left
Telephone 2-6185
Grand Jury To Ponder
Insane Woman's Case
Davenport, la., Jan. 19 U.R)
The case of an insane young
woman who confessed setting
fire to a hospital where 41 wom
en died will be given to a coun
ty grand jury for consideration,
Prosecutor Clark Filseth said
today.
A three-member county sanity
commission took just 17 minutes
yesterday to decide that Mrs. El
nora Epperly, 22, Rock Island,
111., was suffering from dementia
praecox.
She was an Inmate of the
Mercy hospital mental ward
when it burned January 7 and
later confessed to setting it afire.
Filseth said he would not press
a murder charge against Mrs.
Epperly but the matter would
be turned over to the jury for
investigation.
Record Peacetime
Turkey Supply Seen
Washington, Jan. 19 (U.RI A
record peacetime turkey supply
is in prospect for next fall.
The agriculture department
said growers plan to raise 41,
384,000 birds. That would be one
per cent larger than the 1949
crop and second only to the war
time output in 1945. '
The department set a price
support floor of 31 cents a pound
for the 1949 crop. As a result, it
had to take 11,000,000 pounds
of turkey meat out of the mar
ket and store it in the govern
ment's price support hoard.
Price supports for the 1950 crop
are expected to be lower.
50,000 Gallon Tank
Is Believed 'Mislaid'
Cheyenne, Wyo., Jan. 19 (U.R)
Red-faced national guard offi
cers reported today that a 50,000
gallon gasoline storage tank must
have been "mislaid."
The tank arrived in Cheyenne
two years ago. Its disappearance
was not noted until several
weeks ago when the guard want
ed to put it into use.
ed by the arrival of T. S. Eliot's
piay "The cocktail Party," with
an all-British cast. T. S. Eliot was
born in St. Louis, Mo., which is
also the birthplace of Winston
Churchill. I should leave that
sentence in without comment.
Then I could probably win. a lol
of stogies with it from fellows
who would say I was balmy;
stating that Winston Churchi!
as born in St. Louis. However
I am not referring to the Britisi
statesman, but to the America
novelist of that name, the autho
of "Richard Carvel," Th
Crisis" and other best sellers o
the yesteryear. To return to T. S
Eliot. He was educated at Hai
vard, Oxford and the Sorbonnt
He settled in England and be
came a British citizen in 1921
Mr. Eliott is an enthusistu
aelurophile. I believe he hat
about, seventeen cats. Anyway,
he has more cats than Jamet
Mason, the British actor, ann
that's a lot of cats.
Asking,
Queries from clients. Q. Have
just read an article titled "Tht
Strongest Woman in the World.'
It is about a woman named Kate
Sandwina. It says she had a son
who was 7 feet tall. Wasn't Kate
Sfiidwina the mother of Ted
Sandwina, the boxer? Was he "
feet tall? A. Kate Sandwina wa.
Ted Sandwina's mother. Ted cer
tainly was not 7 feet tall, but
maybe had a brother who was.
Last I heard of Ted he was run
ning a cafe somewhere out on
Long Island.
Mules b Men.
The admiration of unusually
lengthy fellows by feminine film
fans appears to be increasing. A
recent sensation in the heart
throb line is British Actor Julian
Dallas, 28 years old, who is 6 feel
4 inches in height, In the early
days of the cinema, film stars oi
over 6 feet in height were rare.
Most of the movie actors you:
mother sighed over were unde.
6 feet and that includes Valen
tino. Perhaps mother knew best
The records reveal the maioritj
of the great lovers of history
were under 6 feet. It has also
been claimed by women of ex
oerience that the men with the
greatest capacity for interesting
affection are those between 5
feet 7 and 5 feet 9 in height.
That Cold.
"How is your cold?" asks n
kindly Philadelphia client. Just
about over, sir. Colds usually
last about four days with me. 1
just take it easy and let the cold
run its course. Some medical
men believe it a mistake . to try
to cure a cold too quickly. They
say it is one of Nature's ways of
cleansing poisons out of the sys
tem and that the sufferer is in
better health after the cold is
over.
Over There,
Returned traveler says he
thought the women in Rome
much more beautiful and more
smartly dressed than those in
Paris .Quite so. The charmers in
the Italian capital are the best
dressed females in Europe. Rome
also has Europe's highest per
centage of "oomph girls." Those
Italian blondes up around Milan
are not hard to look at, either,
Stogie Department,
"Name a world famous Ameri
can actress whose father wai a
postman or forward carefully
wrapped stogie by return mall,"
writes an Albany, N. Y., sub
scriber. I believe the father of
Edna May of "Belle of New
York" fame was a postman in
Syracuse, N. Y. Or am I stuck
for another of my hard , earned
stogies?
(Acmt Telephoto)
SOUGHT Mrs. Yolanda Lopez
Puckett (above), daughter of the
Vice President of the Philippines,
Is being sought on charges that she
kidnaped her child from Its father,
her divorced husband. The child
was allegedly stolen from the home
of Puckett's mother in Roswell,
N. M. Bhe Is reported to be aboard
a plane headed for the Philippines.
SUFFER FROM RHEUMATIC
PAINS OR ARTHRITIS? TRY
MEDICINE
ROCK
Relief at lait In new local dlicovery,
inlnf netlon-wide attention. A lam
eat clinical laboratory'! exhaustive
reira shew H holds (reel hope for
rhaumttlim and arthrltit fulteren.
Many leeal people greatly benefitted.
Medford and Aihtand
drug stores have it
oN FOR
? m TAB
I DAYS
' Friday and Saturday
$2495
$125
A
Westinghouse Automatic
Coffee Maker Reg. $29.95
NU-TONE SINGLE NOTE
CHIMES - Regular $1.95...,
A SPECIAL LOT OF
LIGHTING FIXTURES
At Special Low Red Tag Savings
USED RANGES WRINGER TYPE WASHERS
At Unheard of Savings
TROWBRIDGE & FLYIJN ELECTRIC CO
214 WEST MAIN STREET
DIAL 2-5211
MAKE A DATE. FOR
Start the new year out by circling a definite date
on your calendar... a date on which you'll serve your
family Mrs. S. W. Watson's delicious Date Puddingl
Make a date, too, to purchase enriched Crown Best
Patent flour for all your baking needs.
Throughout the Northwest, the best cooks in town
are using Crown flout I They agree with Mrs. Watson,
Crown Cook-of-the-Month from Longview,
Washington, that Crown flour's "results are always good
with any recipe ... the quality and texture the very
best" Join them soon . , . get Crown Best Patent flour
for successful home baking!
4 'ffljm
I
PATE PUDDING AND TOPPING
ICallo It Ttd Raclp)
Allot to tool, then add:
1 H9i batft
I Vi cup tJffMf Crown ImI Potent Hour
Vi tMipoMi baking powder
Pat Into pu Urge enough to allow shout 1
inch rising, Bake at 390 about 40 minutes.
Add I cup hailing tMr to:
1 cup oVrtot, art In fourths
1 teaspoon moo
1 teaspoon thortenlnf
1 cap granulated luaar
Vi teaspoon salt
Cook together until thick:
Y cup pitted dates
cap suaey
Vi cap water
While hot. spread on baked pudding. When ready
to serve, top with whipped cream.
CROWN COOK-OF-THE-MONTH
Send for a copy of Crown's Special Recipe Folder.
Cella Loo, lax A, Crown Mills, Portland, Oregon.
Mre. S. W. Watson
(LTOmWrloiiir