Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1881-02-23
CALIFORNIA LEGISLATURE.
TWENTY FOURTH SESSION FIFTY FIRST
DAY.
SENATE.

SENATE.
SACRAMENTO, February p, 1881.
The Senate met in regular session at 10 A. NJ,
President Mansfield in the chair Roll called quo,
rum present. Journal of last meeting read AND
approved.
San Francisco requesting the Senate to pass Crank
and Vests bills defining and enlarging the
power Of the Board of Viticultura Commissioners.
The Committee ON Public Buildings reported back
S. B. 355 without Recommendation.
The Committ~.. on Federal Relations rsca,,
4 mended the adoption of A. C. R. IL.
| Mr.. SEARS was granted permission to present
resolution directing the Governor to choose three
members of the Staae Board of Health to select a
suitable place for State quarantine grounds and
station
Mr. WEST moved that 8. B. 1854 be made the
special order for Friday at 2 2P. M
Mr. JOHNSON and Mr.. WATSON objected.
The roll was called and the motion lost,
twenty Senators voting in the affirmative and
eighteen in the negative.
resolution recommended by the Committee
Contingent Expenses relative to the mileage OF the
members and certain committees, was adopted.
Consideration of $. B. 1877 being resumed, Mr..
MoRELAND moved to amend by striking out from
line of Section OF the printed bill all after the
word provided"
A discussion followed, participated in by Messrs.
Cheney Baker, Wendell Chase, Zuck, Dickinson,
Pardee, Neumann, Nye, Conger and Kane.
The debate in substance was almost repetition
of that Of last session, when the bill
under consideration.
The roll being called, the amendment was lost by
a vote Of % to II.
Mr. WENDSLL offared the following Amend Sec.
I ton l by af1;hg the words but the taxation Of
moneys cred ts bonds, stocks dues and franchises
shall not be deemed double taxation" He spoke in
favor Of his amendment. 1t was unconstitutional
for the Legislature to exempt any one species OF
property Did it possess and exercise this power it
might ultimately leave class of property to bear
all the taxation. The exemption OF one particular
| class Of property from taxation left just much
more to be paid by the Others He said the Consti-
tuition itself enumerated the kinds of property
tanned in the amendment, and so he thought it ad-
visable to place the same language in the bill.
Mr. JOHNSON objected to the articles of property
referred to as being tautoogous and unnecessary.
The fact that they were enumerated in the Consti-
tuition sufficient. The vote which had been had
the foregoing amendment, Of 25 to II, was con-
elusive evidence of the intention of the majority of
the Senate to make legislative declaration against
double taxation The amendment would merely
| have the effect Of creating confusion
Mr.. HIrTRLL spoke against the amendment, con-
curing in the arguments advanced by Mr.. John
son.
Mr.. PARDEE was also adverse to the amendment
He claimed that by its adoption the Senators who
had voted against the preceding amendment strik-
ing out the words double taxation" would stutify
themseves.
Mr.. WENDELL thought the language OF the law as
to what should be taxed clear and there vas no
reason for mlsconstructon. If double taxation was
remedy
was an amendment of the Constitution ITSELF and
not by the passage of an unconstitutional law 1t
was for the purpose Of removing all ambiguity from
the law, preventing any confusion msunderstand-
ing on the part OF Assessors.
Mr.. CoNGBR opposed the amendment.
The amendment was lost by vote of 26 to IL
MIR. BAKER moved that the Senate djourn. Lost
Mr.. JOHNSTON offered the following amendment
Amend Section 2, page g line g. by adding the fol-
lowing In order to carry out the spirit and intent
oil the Constitution securing growing crops from
sessment and taxation, the term growing crops
shall, fol the purpose OF assessment and taxation
be deemed to include those crops which require an
annual sowing and harvesting, and all fruit and nut
growing trees and vines, until their crops har-
vested"
Mr.. JOHNSTON spoke in favor of his amendment. |
He said the recent devastations of the surrounding
untry showed the uncertainty of creps in large
- ton of the State
n ere the Senate took the usual recess
Afternoon Session.
Tho enate reassembled at 2PM.
Mr. Jo NsroN said that after examining the bill he
bought II would be better to place the amendment |
n Section 2 after Subdivision s.
Mr. GTrTF1 opposed the amendment on the |
round that it> vas unconstitutional
Mr.. RYAN was opposed to the amendment because
included perma. 7ent improvements, which, to all
nte1ts, we're posl i've fixtures on the land in the
erm growing crops.
dopted 1t was the duty of the Legislature to
lefine what growing crop were, and the only ques
ion whether the prOl 'ortlon mentioned IN the
ought to be included IN the term
growing crops"
MIR. DAVIS favored the amend ment, and held that
le could do so without violating the Constitution. |
He did not believe that the spirit OF the Constitu
ion meant double taxation. 1t waS the opinion of
he trainers OF the Constitution that double taxation
vas wrong. The amendment provided that n GER
ain species of growing crops should be exempt The
did not define the meaning OF the
erm. 1t just consistent to say that growing
crops meant crops of apples OF peaches as wheat or
,ern they were just as much product of the soil
W hat was the sense of taxing an orchard without
ruit it and eAempting a field of grain He
Il lined that the Legislature had right to extend
aud carry out the theory, and say that while fruit
srees growing on the land they were not tax
,ble property. The idea that everything ought to
70 on the assessment roll he deemed childish,
-easonable and bad. In New York the furniture of
, mans house was taxed. He knew of moth
ny but a mans wife which not taxed under the
present law.
Mr. NYE moved to amend the amendment by add
ng thereto, "alse all horses, horned cattle and
sheep under four years old, and all hogs and other
domestic animals under two years old" He said
hat cattle, like trees, growing crops and
should not be taxed until they reached maturity.
Mr. NYEs amendment was lost.
Mr. Johnston's amendment was lost by vote OF
Il to II.
Mr. WENDELL moved to amend by striking out
Section of the bill He argued that if taxes
we're not collected from corporations by the
of their stock they would not be col
ected at all. He criticised the action of some of
the Senators, and quoted from the report OF the
RECORD UNION the revenue bill at the session pre-
vious to show that Senators had changed their base
He claimed that the railroad company had refused
in some counties to pay its taxes.
Mr.. JOHNSON said he did not believe that stock
ought to be taxed any more than the deed ,f
mans house ought to be taxed. He believed the
principle enunciated IN the bill to be correct He
hoped that the amendment would be voted down. 8
He thought the Senator was unfair in his statement
in reference to the assessment OF the railroad
poration. 1t must be remembered that the capital
stock of the company and its market value repre-
sented not only its property in the State of Caor
MIA but also in the State of Nevada and the Terri {
tories OF Utah and Arizona, and tnat the assess
ment was only hased on the property of
the company in the State OF California
It paid its ia ses is not factor in the decision of this
question. He apprehended they paid their taxes as
and correctly as other people, and ought
TO be permitted to defend, or commence suit, |
without having it brought into the discussion of the
which interested the people of the
whole State Whenever they thought they were
wr nged they had right to redress their wrongs in
the manner set forth in the Constitution The ex-
perence of the last year in levying assessments
had demonstrated that the bill of the last session
was imperative and resulted in trouble and danger
to the property OF the people and the property OF the
State. In order to establish correct rule for de-
termining the value of property they would be
obliged to 20 back to the straightforward PROPOSE
tiOn enuncated in this II, which was the only cor
rect sys EN-, which would work no injustice to the
individual corporation, to the stockholder the
owner of the property He trusted that the amend
ment would be voted down, and the bill passed it
was permitting assessments to be made in square,
businesslike, honest, Straightforward mannfr.
Mr.. DAVIS deprecated the tendency manifested by
Senator Wendell to continually drag the railroad
company into discussions. He characterized his ar
gument as both unfair and unstate manke.
Senators HITTELL and BAKER opposed the amend
ment
Mr.. Wendells amendment was lost by vote of q
to II.
Mr.. SEARS moved to amend Section by inserting
after the fifth subdivision the following "The term
growing crops includes only those crops which re-
quire annual planting sowing annual
harvesting.
Mr.. JOHNSON moved to amend the amendment by
adding thereto follows: :" And also the crops OF
all fruit and bearing trees and vines"
Mr.. LASeFoRD offered a substitute as follows:
The term growing crops used in this section shall
be deemed to include wheat and other grain and
fruit, held in warehouses temporarily held in
transit to other countries
Mr.. JOHNSTON moved to amend the amendment to
the amendment by striking out 81 crops Of
Mr.. JOHNSON accepted the amendment.
Mr. Johnston's amendment to the amendment was
adopted by vote of q to 16.
Mr. Sears amendment amended was lost by
vote OF "a to Is.
Mr. NEUMASS moved to amend by striking out
from lines II and is of Section 1850 of the printed
bill the words I" unmproVed and similarly situated
shall be assessed at the same value" Adopted.
After further discussion the bill was ordered en-
crossed by a vote Of % to IL.
On motion Of Mr.. JOHNSON S. B. 119 made |
the special order for tomorrow morning imme- |
diately after the reading OF the journal.
On motion OF Mr.. BROWN the Senate adjourned |
at SPIN.