Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1883-10-02
money in each Of the funds is.



Under Section SO Of the Act approved March IA,
l3S3-known as the County Government Act-it be.
comes the duty OF the Auditor, at the commence
ment of each regular session of the Board, to lay
before 1t statement prepared by him of the aggre-
gate amount OF allowances against each fund, and
Of salaries and liabilities fixed by law, paid pay
able thererom since the beginning Of the fiscal year
together with statement Of receipts of each fund
for that portion OF the year already elapsed and an
exact estimate of the revenue for the remainder Of
the year apportioned to the different funds based
upon the receipts for the corresponding portion Of
the preceding year. Whenever the Board shall have
levied the State and county tax for the fiscal year.
the Auditors estimates for the remainder of the yer
SHALL to receipts from property tax be based upon
the assessment roll and tax levy, deducting ten per
cent. for anticipated delnquencies The Board
shall have no power to make al
lowances against any fund which, with
allowances previously made, and salaries and
liabilities fixed by law payable therefrom, shall ex-
coed the Auditors esti1 ate Of for the year
or such proportion thereof as the time already
elapsed shall bear to the entire year. ANY allow
contrary to the provisions of this section
shall be null and void, and the Auditor shall not
draw his warrant therefor, nor the Treasurer pay
the same.
While this section no doubt conforms strictly to
the requirements of our Constitution, and is in
m my respects good law, still very serious gu s.
lions may arise as to whether 1t can be fully carried
out. There is no provision made for moneys or
dered paid by Superior Judges to poor or foreign
witnesses. Under Section 1920 OF the Penal Code
the warrants for said moneys ordered direct
from the Court, and in many cases are numerous
and for large sums. 1t is utterly impossible for me
to estimate the probable demand from this source
The purchase Of wood or any other item in la'ge
quantities will also conflict with the requirements
of the section above referred to.
Under Section 2T44 CT the new road law the Boards
Of Supervisors not authorized to levy property
road tax within any municipality existing under the
laws Of this State which exempts the city of Sacra-
mento from the road tax, and will necessitate the
levyng of two tax rates-one for the city and one
| for the country property. AS / understand the
revenue law, it only requires the Boards of Super
visors TO provide sufficient money TO run the bus-
ness of the counties until the end OF the fiscal year
(viz June 3Oth) Taxes levied on the frss Mon
day in October, and are all paid during the months
of December and January. Ifsthis proposition is
carried out vii be without funds from July LIST
to December 31st of each year, and will be COM
PEELED to register all warrants and pay per cent.
| interest thereon during said term.
That this method OF running on credit Tor several
months will be inconvenient and unbusihesslille,
and finally lead to extravaganza, cannot denied.
have calculated the receipts and expenditures for
the last ten year5 past, and have carefully esti-
| mated the probable sum that will be required 10
maintain the county government during the year,
| and in my opinion owing TO the increased assessed
valuation Of the property OF the county, and he
present excellent condition Of funds, the small
est tax rate that this county has ever had WILL with
judcious economy meet the just demands that will
| accrue until January l, 1885 Crhis estimate does
not apply to that portion OF the county upon which
property ROAD TAX VIII De SNleu, ana contep plates
continuance Of the present receipts from license
collections) The hospital fund shows a balance Of
present of $40 o.. estimate this sum to be sufii
cient to carry it until the taxes from today's levy
are paid n
| The general fund more than lasted through the
fiscal year 1t Tecei ed material assistance from Il
collection Of license and from the transfer above
mentioned and had the levy OF last year been few
cents greater, it, too, would have held out until
January next-six months longer than the law re-
| qures-and our business would have been con.
Quoted on cash basis during the entire year | am
satisfied from past experience that from $50 900 to
$4,000 will with the usual assistance from license
money and other receipts, meet the ordinary re-
| quirements # this fund. II the Board contem.
plates making any permanent improvements, it viii
be necessary to add the sum required for such pur
| pose any unfortunate prosecution OF criminal
cases, wherein large sums for the payment OF
| foreign witnesses ordered, will also materially
| affect the above estimate
The amount required for school purposes has been
fully stated in the communication received from
| our County Superintendent. The levy for road pur
poses Will of course depend entirely upon the exten;
OF the improvements aud repairs that arc eontem
| pated by your honorable body
The assessed valuation of the property subject tc
road tax is including the railroad asse snent, Sill
4SO 62S.
AL of which is respectfully submitted,
| EERREP Audi