Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1881-01-04

the various sums expended. The excess of this
amount has been required to pay the expenses OF
the Railroad Commission, Board OF Equahzation;
ViticultuTal Commission, improvements TO Capitol
grounds and other small sundry appropriations.
The true rule it appears to me- that should govern
appropriations is the necessity oil the case wnieh de-
manas them | do not apprehend that the present
Legislature viii be called upon to make any large
appropra, ions for further permanent improvements.
as all of our public buildings are in good state OF
preservation and in a Furnishing condition.
There are several instances, think that by judi
eious legislation many large items OF expense may
be saved t. the State. The revenue collected from
the different counties for support OF the State for
the last fiscal year cost for assessing, auditing, and
paying the into the State treasury, nearly six
per cent, or SlS5, 466 90 on the receipts. This
sum certainly seems exorbitant, and, under the
Constitution, think it devolves upon you to regu-
late the com ensaton of all local officers if this be
true, then but uniform system and rate OF COM
mission should prevail throughout the State, IN
counties of the same classification.
would respectfully call your attention to the re-
port of the State Controller this subject, beiey-
ing If the plan he proposes be adopted II VIII COM
mend Itself to all parties in interest also beg to
suggest that large saving to the State can be made
for rent etc. by the establishing of the offices OF the
Railroad, Insurance and Dlnk Commissioners IN the
State Capitol building where there are number OF
offices which permitted TO remain vacant WINE
the State is called upon to pay bills for rent else
where.
STATE BOARD OF EQUALIZATION.
The attention OF the Leg stature is directed TO the
report of the State Board OF Equallzaton, VIM, n
will well repay for its perusal You are respectfully
invited TO consider so much OF the report as dls-
cusses the poliey of comforting on the Board the
power to increase or lower any assessment contained
in the assessment rolls of the several counties Inc
Board believing that the Constitution conferred
sIch nover and that the property OF certain persons
in the city Of San Francisco had not been assessed
at full cash value, caused notices to De served
upon such persons that the Board proposed 10 III
crease such assessments and would hear testimony
against such increase. Before the day tnally set
for the hearing of the case petition was filed i'll
the Supre re Court praying Tor writ OF prohlDi-
ton against the Board, prohibiting 1t from nterfer-
ing with said assessment. In due time the matter
heard by the Court and an absolute writ OF pro-
hihtion was issued, commanding the Board TO re-
frain from interfering with the assessment. This
practic v renders nugatory the usefulness OF a
Board of Equalizati, There can be no doubt that
OF the great desires of the people IN causing
change in constitutional forms was IN the creation
of an edualzing power vested with full authority 10
see thai ample Justice was done alike to the state
and each individual citizen in the matter OF assess
ment of property that the wealthy should nor es-
cape from bearing their proper share of the burdens
OF taxation the poor be permitted to suffer from
IN Just determinations The Supreme Court the
highest judicial tribunal in the State, has decided
that this power is not vestei in the Board. legs-
latve Act cannot cure it The remedy lies in con-
stitutional amendment. Ii is for you, as the mme-
date representatives, of the people, to decide to
its necessity. Shou d your Judgment reach that
conclns N, It will be your duty to prepare an
amendment covering the and submit the same
for the consideration OF the electors.
ASSESSMENTS.
The Board shows that in the instances where it
had apportioned the mortgages on property in two
counties, the property mortgaged was mortgaged to
the amount of 64 II per cent. OF its value, and
draws the deduction that real estate and improve
bod mot aGsacSnu at fell "a sh yAGe- II
is possible that the Board may have overstated the
case 1t must be remembered that many mort
cages were given 8 few years ago when there was
to some extent an imitation OF the values, and that
in certain section Of the State the property mort
gagged is not worth much more than the amount
Of the mortgage thereon. There is more force In
the remarks OF the Board in respect to the assess
ment of personal property In the nature OF things
the Assessor is not able to ascertain either the guam
tity OF personal property or its true value, the
knowledge of which rests alone the bosom of the
owner. There can be no doubt that personal prop
erty has not borne its just bur en- OF taxal n and
will not hereafter, long The duty OF discovery
is imposed upon the Assessor alone. If the Legis-
ature can devise some method by which the owner
of personal property can be forced to present true
statement both to the quantity and value thereof
long step viii have been taken towards efecting
an equal assessment in the State.
What is g value is susceptible, as the Board
shows of many defn ions, and the definition itself
is variously defined 1t is evident, therefore, that
cash value is necessary to enlghten the conscience
OF the taxpayer upon whom is laid the duty Of esti
mating the value OF his personal property.
QUADRENNIAL ASSESSMENT.
The recommendation by the Board that real es
tate should be assessed but in four years, is
worthy your serious attention. There are few fuc-
tuations in value in respect to real estate on
the contrary, the growth in value is gradual, and
fair assessment made once in four years would prob
ably result in a larger showing OF value on the
assessment books than would obtain under the
present system.
The infirmity OF Assessors seems to be to let
things be as they found them. For instance, the
following table of values will show that as the AS
SCISSORS Of 1872 assessed real estate the Assessors
of 1879 did not depart far therefrom