FOUfctEEN MEDFORD (OREGON) MAIL TRIBUNE
Thursday, March 29, 1956
Tax Findings, Recommendations. Given
eport of Chamber Legislative Committee
Following is the text of the
tax study report of the legisla
tive committee of the Jackson
County Chamber of Commerce.
It was adopted by unanimous
vote of the committee at a Tues
day night meeting, and was to
be submitted to the chamber
board of directors at noon today.
The report:
To the Board of Directors:
SCOPE OF INQUIRY
Over a period of four months,
your legislative committee has
studied the assessment, fiscal
and taxing procedures of the
local units of government in
Jackson county. It also gave
careful consideration to the rela
tive merits of" the present state
taxing procedures, including the
income tax and a sales tax as
producers of state income. It
considered the proposed amend
ment to the state constitution
which would permit the legisla
ture to attach an emergency
clause to a tax bill to prevent
its being delayed through refer
endum proceedings. It studied
the practices and policies of
local units of government to de
termine needs for improvement
and new legislation.
The committee consulted with
representatives from the princi
pal taxing units in the county
and many of the smaller ones,
to become familier with their
problems. State Tax Commis
sioner Sam Stewart, Salem," ex
plained the state's part in local
assessment procedure.
The committee is grateful to
those who appeared for giving
so much of their time to this
public service.
Reports and file material of
the many local subdivisions of
government were used as well
as material issued by the state
tax commission, the bureau of
municipal research and service
of the University of Oregon, and
the legislative committee of the
Portland, Oregon, Chamber of
Commerce.
GENERAL FINDINGS
J 1. Some of the operational and
taxing problems facing the local
j subdivisions have arisen by rea-
j son of rapid growth, the multi
; plicity of taxing units and de
mand for more governmental
' services. Defective or outmoded
laws have added to these prob
I lems.
2. Jackson county school dis
I tricts thus far have had little
trouble in getting extra tax lev
ies approved by the people, but
cities often find their requests
voted down.
3. The two new schools re
cently opened in Medford gave
School District 49 a "surplus"
capacity, but ihis is expected
to vanish by 1957-53 and by
1961-62 it is .estimated the school
system will have 1,158 more
students than it will be able to
handle according to state stand
ards unless further classrooms
are built. This means continued
increase in school costs. The
Ashland school board finds that
it must construct an average of
three classrooms per year. The
number of teachers of School
District 6C of Central Point in
creased from 29 in 1950-51 to 83
in 1955-56, and five more will
be needed in 1956-57.
4. Subdivisions and fringe
area developments are posing
major problems to local govern
ments as respects zoning, sanita
tion and water supply. As an ex
ample of the impact of such
growth, the number of water
users in the Medford Irrigation
district has increased rapidly.
The district's water assessments
are now $14 per acre per year,
the highest in the state.
5. To retain its maximum tax
ing power under the 6 per cent
tax limitation in the state con
stitution, the county imposed a
property tax in 1955-56 almost
double that of the year before,
although there is some doubt
whether it was necessary to re
sort to a tax levy at all, in view
of the large balances on hand
and the volume of O and C
M
mi
Phcne
2-9200
HI'S
MONTH END
915 W.
McAndrews
SPECIALS
TREET
2
Cans
ARMOUR'S
snacks I VIENNA SAUSAGE
AO I Good in so Qftt
W JT many ways w Cans W
39
CHIFFON DINNER NAPKINS
Giant Size for
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The Bibbesi Bargain in Softness!
ASSORTED COLORS, A Qf I C
FAMILY PACK liULLO
DENRISOH'S MEAT BALLS
& GRAVY
A QUICK, EASY DELICIOUS
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STALEY'S CORN STARCH
Pound
Package for
NEW DR. ROSS TOASTED VITA-MEAL
Energized With Fresh Beef Fat
I I- . c I -.1. TLI -mm
in d duppiy at i ins Mm P
for M m&
29c
SPECIAL PRICE.
LB. BAG
64
HALEY'S
BROWN GRAVY
With SLICED BEEF
A Complete Main Dish
So Quick, So Easy to Prepare
13 oz 49e
KURLY KATE Pot Cleaners
QUICK ELASTIC STARCH
BISQUICK, Large 40-ounce Size.
PARTY TIME CHEESE -
CANNED HAMS, Morrell's Pride
Ready to Eat
SPUDS - U. S. No. 1 KLAMATH
CARROTS - Cello Bags
-3 for 25c
J2 for 29c
.3 for 98c
-2-lb. Box 69c
GREEN ONIONS RADISHES
-3-lb. Cans-Ea. $1.98
100-lb. Bag $2.98
2 for 19c
2 Bunches 9c
For Your EASTER BREAKFAST!
CASCADE HAMS, Center Slices
CASCADE LINK SAUSAGE, Pure Pork
CASCADE HAMS, Whole or Half ;
CASCADE PICNIC HAMS
Lb. 89e
Lb. 49e
r
CASCADE BACON, Slab or Sliced
A Good Supply of WHITE AA LARGE EGGS Fresh
fr.om Dodson's Ranch
PAAS Pure Food EGG COLORING
OOD ASSORTMENT OF EASTER CANDY
.Lb.
.lb.
Lb.
55c
35c
39e
Jkg. 10c
money anticipated.
6. There is inadequate public
information provided regarding
the source and purpose of mon
ies handled, by the county
through some of its independent
funds, especially the sinking
fund for improvements and
equipment.
7. A careful analysis indicates !
that the sharp increase in real
property taxes in Jackson coun
ty for 1955-56 was due not only
to an expansion in budgets of
local taxing units, but also to an i
inadvertent error in assessing j
real property at 25 per cent of ;
market value instead of 25 per
cent of true cash value (70 per ;
cent of market value). For ex- j
ample, a $10,000 property (mar-1
ket value), instead of being as
sessed at 25 per cent of 70 per
cent of market value, or $1,750,
was assessed at 25 per cent of
$10,000, or $2,500. This resulted
in real property carrying a dis
proportionate share of the over
all tax load. This error will ob
viously not be repeated, and
correction of the assessment ra
tios in 1956-57 will prevent the
error from being continued into
that year.
8. There is considerable real
and personal property in the
county that is grossly over or
under assessed, and some has
been concealed from the asses
sors which should be on the tax
rolls. The personal property tax
set-up is particularly involved
and difficult to administer. The
county assessor's office does not
have adequate personnel to in
sure careful and equitable as
sessment. 9. The Oregon constitution lim
its the tax imposed by cities,
towns, counties and school dis
tricts to the highest amount lev
ied in any one of the preceding
three years, plus 6 per cent ad
ditional, except as approved by
the voters. A limitation of this
type has no relation whatever
to the needs of a community,
particularly if the region is ex
hibiting growth of any signifi
cance. As a result, Medford and
its school district, as well as
many other taxing units through
out the state, are constantly com
pelled to go to the trouble and
expense of calling special elec
tions to vote on extra levies.
What is worse, those subdivi
sions whose tax needs are below
the 6 per cent limit feel it neces
sary to levy more than they need
at times in order to retain their
maximum taxing power. Levies
in excess of needs are not con
ducive to economical operations.
The purpose of a tax limit is to
restrict levies to minimum
needs, yet here is an instance
where it has the opposite effect.
A limitation based on property
values would correct this situa
tion and also allow an expan
sion in tax revenues while a com
munity is growing and require a
contraction in case of a decline.
RECOMMENDATIONS
1. We recommend the repeal
of the 6 per cent constitutional
limitation and the adoption of
a limitation on tax levies based
on a percentage of market val
ues averaged over a period of
years.
2. We recommend a change in I
the law pertaining to publica- j
tion of budgetary estimates to
provide that comparisons with
the tax levies and other reve
nues of past years be included.
The law as it stands requires
year-by-year comparisons of ex
penditures only, and consequent
ly the taxpayer has no way of
knowing to what extent the pro
posed budget will call for higher
or lower taxes.
3. We recommend an increase
in the number of qualified per
sonnel in the county assessor's
office. Equitable distribution of
the tax burden among all classes
of property is one of the basic
foundations of good local gov
ernment and it cannot be
achieved without an adequate
force of well qualified, consci
entious assessors. Proper field
work should bring enough con
cealed property onto the tax
rolls to more than offset the
added costs.
4. We recommend legislation
to create a tax supervisory and
conservation commission in
counties of . more than 50,000
.population, to have authority
over all taxing bodies within
such counties! An active and
alert commission of this type in
Jackson county would prevent
any sharp increases in tax lev
ies by coordinating the needs
of the overlapping units of gov
ernment, and could have a re
straining effect on undue expan
sion of local budgets.
5. We recommend creation of
a municipal finance bureau in
the state tax commission to re
ceive and keep on file periodic
financial reports of all counties,
cities, towns, school districts and
other taxing units fort the pur
pose of studying trends in local
government and for other re
search purposes.
6. We recommend a state sales
tax with food and medicine 'ex
empted,, the proceeds to go into
the state general fund; repeal of
the 45 per-' cent surtax on in
comes; and consideration of the
elimination of any tax on in
comes of less than $5,000 per
year. We recommend that cap
ital gains ' and depreciation
schedules conform to federal tax
practices.
7. We recommend a law which
would require the county to
make a budget report on its
sinking fund for improvements
and equipment, showing the ex
penditures for the previous three
years, the expenditures for the
first half of the current year,
the budget for the current year,
and the estimates of the bal
ances in the funds as of the be
ginning of the ensuing tax year.
8. We recommend that a broad
and careful statewide study be
undertaken of the advantages
and disadvantages of eliminating
the personal property tax, and
of possible substitutes.
9. We recommend to Oregon's
voters that they approve the
proposed constitutional amend
ment to permit an emergency
clause to be attached to tax leg
islation, to prevent its being de
layed through referendum proceedings.
Portland U.P.) A jury of six
men and six women was chosen
yesterday to hear the murder
trial of Wey Him Fong, accused
in the 1954 death of 16-year-old
Diane Hank.
Nation Warned To Repair Tax Structure
Portland (U.R) The nation
must repair its "unfair" tax
structure or it will not be able
to continue its growth and meet
a demand for 20,000,000 new
jobs by 1975, Cola G. Parker,
the president of the National
Association of Manufacturers,
said yesterday.
Parker, a native of Monroe,
Wis., is on a tour of the West to
tell of the NAM's plan for tax
reform. It would establish a top
tax rate of 35 per cent on in
dividual and corporate taxes.
Loss of Tevenue would be made
up through increased business
made possible by release of isk
capital.
Dead line Sunday Classified 1 at
noon Saturday: 10 ajii Monday for
Monday, other days 5:30 orevious day.
JUST IN TIME FOR SENSATIONAL
EASTER SAVINGS FOR HOME AND FAMILY
MEDFORD
ON SALE ST TTl J
FRIDAY t jfflj- Li VV A
MORNING ijlWOOTM V V J
r mmmib mnimiii llll II
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No
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on E.O.M.
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Rock Bottom Prices on
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144 Pair
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57 Pair
144 Pair
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96 Pair
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75 Pair
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19 Pair
29 Pair
60 Only
100 Pieces
75 Pair
60 Only
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20 Pair
48 Only
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Women's Much Better Dresses . . . Mostly half sizes ... A Steal at 1.00
Women's Better Cotton Plisse Half Slips . . . White-S-M-L . . What an Easter Buy! 1.00
Men's Better All Wool Sport Coats . . . Need We Say More! ...10.00
Ladies' 100 Dacron Uniforms . . . Broken Sizes, 10-18 .. . Out They Go .. 3.00
Women's Much Better Rayon Tricot Gowns . . . Sizes S-M-L . . . Slashed to Clear 1 .' 1 .00
Ladies' Better Nylon Tricot Slips with Nylon Lace Trim . . . Sizes 34-44 . . . What Value .. ..... ...2.00
Much Better Plastic Purses . . . Good Spring Colors . . . Out They Go! . .:........'. tax 1.50
Men's Better Broadcloth Pajamas . . . B and C only . . . Many Patterns . . . Check This Price ..........1.50
Rayon Panels . . . White Only . . . A Terrific Buy for the Home . . . Full Length Now .77
Men's Better Cotton Sweat Shirts . . . Sizes 36 and 38 Only . . . Stock Up Now 66
Boys' Better Briefs and "T" Shirts . . . Broken Size. . . Cut to the Bone .4 for 1.00
Boys' Oxford Shoes and Girls' Sandals (Strap) Pink and Patents . . . Broken Sizes 2.88
Women's Better Cotton Blouses . . . Sizes 32-38 . . . Many Styles and Colors. . . Special .....1.00
Toddlers' Zipper Front Poplin Jackets . . . Pastelsand Dark Colors . . . Sizes 1-4 . . . Wow! ........1.44
Women's Better Rayon Panties . . . Sizes S-M-L . . . White . . . Come and Get 'Em Pr. .25
Fatigue Mats . . . Many Colors . . . Large Size ... . Easy on the Feet ... A Giveaway at .88
Cotton Sheet Blankets . . . 70"x84" . . . Bleached . . . Hurry . . . Out They Go ......1.44
Men's Better Cotton Socks ... All Sizes . . . Many Patterns . . . What a Value! ....3 pr. 1.00
Men's Gingham Plaid Sport Shirts . . .Long Sleeves ... Sizes S-M-L. .. To Clear 1.88
Women's Better Sport and Casual Shoes . . . Broken Sizes, Colors . . . Slashed to the Bone .2.50
Men's Heavy Twill Shop Coats . . . Long Wearing. . . Hurry In for This One ...3.77
Boys' Better Wool Coat Sweaters . . . Sizes 6-10 . . . A Terrific Value at ......-.. .....:.... 1.50
Girls' Nylon Tricot Panties . . . White . . . Sizes 6-1 4. . . What a Value .3 for 1.00
Baby's Gauze Diapers . . . All First Quality . . . Stock Up Now ....................dozen 2.00
Braided Cotton Rugs . . . Sizes 23"x43" . . . Colors. . . A Penney Special Purchase .... .88
Rondo Percale and Broadcloth . . . Many Patterns . . . Full Bolts . . . Out They Go ... .... 3 yards 1.00
Women's Better Pleated Nylon Bouffant Slips . . . Broken Sizes . . . Reduced to Clear 1.99
Women's Challis "Baby Doll" Pajamas . . . Sizes 36-44 . . . What a Buy 2.44
Men's Better Nylon Stretch Hose ... All Sizes . . . Stock Up Now 2 pair 1.00
Men's Much, Much Better All Wool Suits . . . Sizes 36-44 . . . Reg., Longs . . . Special 37.88
Men's Herringbone Work Suits . . . Sanforized . . . Sizes 38-44 . . . Out They Go 3.77
Men's Much Better All Wool Whipcords . . . Sizes 30-40 . . . A Real Value pair 8.88
Boys' Better Cord Jackets and Gabardine Pant Suits . . . Sizes 4-8 . . . Come Early 4.44
Boys' Orion Pullover Sweaters . . . Brozen Sizes, 10-16 . . . To Clear 2.88
Men's Much Better Dress Shoes . . . Grain Cowhide . Suede . . . Sizes dyAAV 6.00
Girls' Cotton Plisse "Baby Doll" Pajamas . . . Sizes 7-1 4. . . A Steal at 1.44
Girls' Better Cotton Blouses . . . Imported . . . Sizes 7-14 . .'.Out They Go 1.00
Much Better Dacron Priscillas . . . White . Size95x81 . . . Now Only pair 2.50
Cotton Plisse Bedspreads . . . Twin and Full Size . . . 4 Good Colors Now .....3.50
Better Rayon Drapes . . . Full Length . . . Nice Coloirs . . . These Got the Axe ........3.00
Ladies Better Nylon Panties ... Sizes S-M-L ... White ... What a Buy 2 pair 1.00
60-15 Nylon Hose . . . Fancy Heel, in Sizes lO-lOVi-ll . . . Stock Up Now pair .50
Men's Broadcloth Shorts . . . Sanforized . . . Sizes 30-40 . . . A Penney Bargain 2 pair 1.00
Low Loop Throw Rugs . . . Size 18"x24" ... . Many Colors . . . Take 'Em Away 77
40' Plastic Garden Hose . . . Get Your New Hose Now . . . What a Value ..... -- ---- 3.00
Better Fitted Mattress Pads . . . Twin and Full Sizes . . . 3.50 Full Size . . . Twin Size 2.50
Better Sailcloth Yardage . . . And Summer Sheers . . . NowYthe Time to Buy yard .29
Girls' Rayon Tricot Panties . . . Sizes 8-10 Only . . . What a Buy -25
Women's Better Sailcloth Short Slacks . . . Lots of Colors . . . Sizes 10-16. . A Steal 2.88
Girls' Cotton Jewel Shrugs . . . Sizes 6-12 . . . Many Colors . . . Out They Go 88
Boys' Gingham Long Sleeve Sport Shirts . . . Many Colors . . . Sizes 8-18 . .1.50
Boys' Better Fancy Cords ... . Size 16 Only . . . Come and Get 'Em Now . . . Size 16 2.66
Men's Cork and Cord Sole Work Shoes . . . Cowhide Uppers . . . Sizes 7-1014 . Value Priced 4.44
Much Better Chenille Bedspreads . .... Full or Twin Size . . . Extra Special 2.50
Women's Better Jewelry . . . Beautiful Colors and Styles . . . Yours for Only rax 50
Women's Better Cotton Plisse Pajamas . . . Long Legs . . . A Sensational Value 1.77
Toddlers Nylon Easter Dresses . . . Sizes 1-4 . . . Many Colors, Styles . . . Terrific " I'll
Women's Assorted Shrugs, Sweaters . . . Wools, Orlons . . . Broken Sizes, Styles 2.00
Boys' Better Gabardine Slacks . . . Rayon and Dacron . . . Sizes 8-16 . . . To Clear 2.44
Women's Rayon Knit Slips . . . Sizes 32-40 . . . What a Value . . . Cut to the Bone ...-! 1 .00
Boys' Lined Popl in Jackets . . . Sizes 12-16 .. . Good Colors . . . Deeply Reduced to Clear 2.00