Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1882-03-25

road at an exorbitant figure. He asked from
The Board instruction as to whether to accept
or reject the offer. The amounts sued tor
vera
Amador Branch, 1850. s2,593 DO
Amador Branch, 1881. S' a99 0 oo
Sacramento and Placerve, lSSe......... 4,zS3 81
Sacramento and Placeryille, lSsl......'. o,I5o o.
California Pacific, 1880. .....'.''''''. Ios ~ ~
California Pacific, 1851 l9O 70
Central Pacific Railroad, lSSl..'.. i9's soO ~
Central Pacific Railroad, 1881. ....... l',o99 %
Total. ........................ .Si4'oiz Do
The amount for which the offsr to allow
Judgment to be taken for was
California Pacific .......,..'''.' si99 95
Central Pacific Railroad ..........-, 10, az 10
Sacramento and PlacerVille Railroad 6,ioo 81 81
AInador Branch. ACKNOWLEDGEMENTS. o'4-A W
Total Observation-Disclosures. .S2o,4sf 5S
MIR. Buckley desired instructions from the
Beard as to what he should do In the prem
ises.
MIR. Bailey-Is there any law authorizing
! this BoSrd to settle tax?
Mr.. Buckley-The statute authorizes the
commencement of suit for taxes by the
county, and the right to compromise follows
the right to sue.
Mr.. Dremsn--If we accept the offers, can
the State sue the county for the full amount
of its share, or must it take pro rataf
Mr.. Buckley think that the law gives
the county the control of the case, makes 1t
plaintiff, gives it the right to settle the suit,
and that the State is bound by that action,
and has no action against the county.
Mr.. Eailey-Is there any law to strike oh
this much of any tax?
Mr. Buckley-I don't know of any statute
any pre- hibi ing it.
Mr. Blair-Do you, as the legal adviser
of the Board, advise it to accept?
The Chair-The question is hardly in order
now. If the Board wants his opinion let it
ask for it. The Board may not desire it; it
may be willing to act on its owa information
Here is a suit. In it Sacramento county is
plaintiff. The defendant offers to allow
Judgment for sixty per cent. of the claim.
That, the District Attorney reports. Now,
if more is wanted of him, let it be properly
asked
Nh. Butler-Will you advise US in writing
as to the legality of compromising where
the State has an interest? Whether the State
can compel the county to pay the whole OF
the States share of tAe tax?
Mr.. Buckley said he would prepare and
give an opinion on that matter.
Mr.. Bailey wanted to postpone the matter
to April 4tb, but the Board took a recess at
12:l0 P. NJ. until P. NJ.
the Chair, again addressed the Board. He
said in the brief time allowed he had not
time to write out an opinion on the point last
suggested. These suits, he said, were brought
BY order OF the Board under the Act of 1880,
providing that the county may sue for delin-
quent taxes, either State or county, or both,
in its own name. Section 4046 of the Polit-
ical Code, subdivision 10, gives the Board
power to control all suits to which the county
l.. q I'll
cedure provides for such an offer as is here
made BY the defendants, and for entry of
Judgment by the Clerk if notice of acceptance
is given. There is no statute affrmatively
naming delinquent tax suits for settlement in
this manner. The section refers to and in
cludes all civil suits. Probably no question
would be raised as to the exercise of this
right of compromise, but for tue other ques-
ton as to the State suing TO compel the coun.
ty to pay the States share in full. 1t seemed
to him that the county acts as the agent
and attorney of the, State, has con
troll Of the SUITS and that the State
makes it the agency for the collection
of It's tax, and must be bound by its discre-
ton as exercised. The State is to have her
shsre of the taxes collected. She does not
get her share of all sued for, or of all delin-
qusnt, but of ell collected. He did not be-
lieve that the State would have cause OF
action against the county, 1t might, and
probably would. have its action against the
railroad companies for nything it may hold
to be delinquency. The county is told by
the State to act; Its acts to the best of its
Judgment. and the State will hold it only to
that accountability.
The Chair-What is your recommendation
as to the advisability of compromising?
Mr.. Buckley have considered this mat
ter since first commenced the suits, as l was
Notified that the offer TO allow judgment
would be made. have sought to gain what
information L could. | have some rough
notes wherein l have sketched my views:
Mr.. buckley then proceeded to speak from
his notes, substantially as follows:
First-All the lines involved have been as
ssssed for years by local Assessors aud equal
lied by local Boards. 1t is believed that
over 5000 assessing judgments have thus
passed upon these values. The records show
that the highest assessment ever placed was
in Placer county, and that was S15, 900. The
Board then equalizsd it down to So, GOO
The average assessment is found to have been
about 5000.
Secoad-This Board has itself deliberately,
and upon evidence taken before it. passed its
| Judgment upon the values and reduced the
State Boards assessment to less amount
than is now offered as basis of compromise.
Thirdly that judgment this Board de.
clared that value to be an equitable assess
meut Of the property. Since that time moth
iuc has been shown to demonstrate that that
| Judgment was erroneous.
Fourth-The time for the sale of the prop
erty has passed, and it is question whether
the property can be legally sold hereafter.
| Whether it can or not will only be deter
mined after long litigation, and the chance
remains meanwhile of the county losing the
whole of the claim. 1t would seem, there
| FORE to be the exercise of a wise discretion to
compromise on the basis indicated.
Fifth-Ahout all the cases involving the
controversy have been transferred to the
| United States Courts (Circuit Court. and il
will be possibly three years before final de.
cision in the Federal Courts. In the mean
while this county needs the money due it, and
in the present condition of the treasury it
must pay interest on any deficiency, or else
must next year fix still higher tax-rate-a
thing this Board will probably be very much
disinclined TO do.
| Sixth-It is fact that the railroad COM
pany will set up before the United States
Courts that it has not been assessed by the
same machinery with which other citizens
have been assessed, and that thereby its
rights under the Constitution of the United
States have been infringed. This is so
serious an issue as TO make certain, at The
least, that there will be long litigation, and
chance of the county being entirely de-
prived of this revenue.
Seventh-To me it seems simply question
of what is judicious. Here is an issue as to
whether county or State can recover at all
certainty of protracted litigation the loss
to the county of its just due in the mean
time; and, on the other hand, the offer to
pay the tax on the assessment once delib-
erately determined by this Board to be just
apd hla tho certainty that nv COM
| promise the county will receive all, and more
than it in the first instance claimed. Added
to this, am informed by citizens whose
Judgment can be made matter of legal evil
dence, as it once has been before this Board,
that the S25. 900 assessment rs more than
twice what the property and assessed values
can be replaced for if utterly destroyed.
Mr. Buckley continued. saying that it was
purely matter for the Board to pase upon
in its exercise Of q sound Judgment ss to what
is best for the county. In response TO CUES
ton by Mr.. Bailey. he said that he was in