Sacramento daily record-union., 1881-07-09
EQUALIZATION.
TEE POWER OF COUNTY BOARDS Tc
EQuALIzE ASSESSMENTS
Made by the State Board Of Equalization
Argument on that Question Before
the Monterey County Board.


The following is the argument made py
Judge T. B. Mcfarland before the Board OF
EQUALIZATION at Salinas, Monterey county,
on the power of the Board to equalize assess
ments made by the State Board of EquaiIza'
tion. II involves the question of the constl-
tutioual powers of the Board of Equalization,
and the whole scheme of making assessments
conform to the standard Of valuation liked by
the Assessors for real property:
The state Board OF Equalization under the Con-
stitution exercises the power OF equalization as
between the property of the several counties tCon
stltution Article XIII, Section 81 The power to
assess property--a separate and distinct power
wells Fargo Co. VS.. State Board of Equalization,
September Is and q, 1850 is distributed by the
Constitution article Kill, Section l0) between
county officers and the State Board of Equalization
The Board exercises, in the first instance, the
assessorial powers upon "the franchise, roadway,
roadbed, rails and rolling stock of all railroads
operated in more than one county in this State,
while the County Assessors exercise the same power
as to all other property The Boards OF Supervisors
OF the several counties of the State constitute Boards
OF Equalization for their respective counties. with
power 70 equalize the valuation OF the tdrdbse
property IN the county ARTICLE Kill. Section o. }
This scheme distributed the whole of both powers
The power to equalize, as between the property OF
the several counties is vested in the State Board
The power to equalize, between the property of
individuals, Is vested the County Boards. The
power to assess certain railroad property is given to
he IN
assess all other property is vested in county
officer.
THE CONSTITUTIONAL OBJECT.
The object sought to be attained by the consti-
tutona distribution of assessorial powers, and by
vesting that power to railroads operated in more
than one county in the State Board, is apparent.
The jurisdiction of the County Assessor does not
extend beyond the county limits. He has neither
the power the means to ascertain the length Of
such railroads in other counties-the number of
locomotives, and other rolling stockand could
not carry out the purpose OF the Constitution,
which was distribute such rolling stock for the
purpose of taxation between different counties in
which the road was operated in the proportion to
which the whole rolling stock bears to the number
of miles of road operated in each county. The
trainers Of the Constitution saw reason to exempt
railroad property such from the operation of the
usual laws for the assessment OF property. All rail-
roads operated in a single county are, under the
Constitution, assessed by the county officer.
Turning now to the statutes relating to the cxer-
else of the several powers in question: find that
the franchise, ETC., roadbeds and rolling stock
of all railroads operated in more than
one county in this State shall be assessed by
the State Board, while all other property shall be
assessed by the County Assessor political Code,
Section 362s). The statement Of property required
from the ust, in of such railroad prop
erty, be made to the State Board Political Code,
Section $685. while the statement required from
she owner Of other property must be made to the
Assessor political Code, Section 3629l The As
SCISSOR must between the first Monday in March
and July, such other property political Code,
Section 1929. The State Board must, or before
the first Monday in May, the railroad prop
erty returned to it political Code, Section S664)
and must, on before the 18th of May transmit to
each county through which the railroad is operated
statement showing the length OF main tracks, etc,
with pro rata distribution of rolling stock ETC., and
the assessed value thereof political Code, Section
366D. The Assessor must prepare assessment
books aud enter thereon all assessments made by
political Code, Section $3.50. When completed,
this book ust by the Assessor be delivered to the
Clerk of the Board of Supervisors of his county
political Code, Section 1854. 1t will be that
up to this point the powers exercised by the State
Board and by the Assessor of the same kind
that they all relate to the power of assessment
as distinguished from the power of equalization.
1t viii also be that at this point the assessoral
powers Of either cease that the functions involved
in the exercise of this power have been fully per-
formed, and that up to this point OF time there has
neither been an exercise OF the power of equalization
the opportunity to exercise such power
ASSESSING AND EQUALIzING.
The power to assess, the term is used in the
Constitution and laws Of this State, is one thing,
and the power to equalize is another AMI quite df
ferent thing. To equalize is Ito make equal to
equalize accounts; to equalize taxes or burdens -
(Webster's Dictionary, "equalize.D Say the su-
preme Court Of this State in the recent case Wells
Fargo & Co. vs. the State Board of Equalization
(September IS, 1880, The section in question
Sscson g. Article Kill, State Consttution) " pro-
vides for a State Board Of Equalization and for
County Boards of Equalization. They are all to be
Boards of equalization. To equalize is to make
amount degree as compared Nth something
The meaning of the term is important to be borne
in mind Now, looking at the provision of the Con-
Bttution upon the subject, we find that the duties
of the State Board are declared to be " to equaze
the valuation of the taxable property Of the several
counties in the State for the purpose OF taxation"
And the duties Of the County Board declared to
be to equalize the valuation of the taxable prop.
erty in the county for the purposes Of taxation"
Again in the same case, the Court referring TO the
respective powers Of the two Boards conferred
by the Constitution, commend the wisdom of its
frsmers in leaving it the County Board alone " to
increase or lower the individual assessments upon
the roll Of their respective counties and to make
thsm equal with each other, and in comforting upon
the State Board power only to compare the assess
ment roll OF each county with the assessment o OF
each and every other county, and equalizing the
sessments as between the properly of the several
counties. The power to equalize never vested
in the Assessor as such in any State. 1t Is only
after the duty Of the Assessor performed that the
exercise OF the power to equalize can begin.
POWER OF COUNTY BOARDS To EoUALIzE INDI-
vIDUAL ASSESSMENTS.
The Legislature did not intend to take from the
County Boards Of Equalization the power TO equal.
ise the individual assessments upon the county
roll. 1t did not intend to deprive the County
Boards Of the power to make equal, TO cause to
correspond or 10 be Ike in amount and degree, as
compared with each other, the different assess
ments upon the county roll. We have seen
that the assessments made by the State Board
and by the Assessors must both be entered upon the
assessment book of the county before such book is
delivered the Clerk Of the Board of Supervisors
This book when delivered, contains all assessments,
whether made by tho Assessor or the State Board,
and the law treats such assessments as standing
upon the footing and subject all alike to the
exercise OF the powers of equalization
When this book is completed and delivered to tn
Clerk OF the Board Of Supervisors, hs must immedi
stely give public notice of such delivery and Of the