Daily Los Angeles herald., 1884-05-30
Anomalies of Taxation In call
forntn.


ness and rapacity with which every pos
sible source Of revenue is sought out,
except when wealthy cities and great
corporations are concerned, are worthy
of all admiration, using the word in its
original sense. A Santa Clara court, the
other day, decided that growing Or
chards, nurseries and vineyards were,
under The law, the subject of taxation.
In lucid moment the Legislature
passed law exempting growing crops
from taxation. This wa. perhaps the
only sensible thing, in the line OF rev
enue, of which that body has ever ac-
quilted itself BY an almost irresistible
logic one would think that the eSemp
tion accorded TO growing crops would
also bo extended to maturing orchards
But not so. We have no doubt but that
the Santa Clara judges, amongst whom
was man OF the deserved judicial
eminence of Judge Belden, interpreted
the law as they found II. We have
no faut to find with their judgment, but
we emphatically protest against the alb
burdity OF legislative attempt to create
an artificial distinction between growing
crops and maturing trees and vines, 1t
is easy to understand tho motive which
led TO the exemption of growing crops.
The casualties which menace the agri-
culturist are numerous aud often fatal.
lie ploughs and sows but he has no
guarantee that he will be able to reap.
The plenteous and gentle rains of heaven
may fail him in due volume, and at the
critical moment blizzard may put
in an inopportune appearance, which
will lay his highest hopes low.
The work of months may he undone in
twenty flour hours. All this we con-
cede; and we admit that, when the grain
is looking its bravest, and the kernels
are bursting in their well nourished ro.
tundity, wind, travelling at the rate of
sixty miles an hour, may cause il to
'lodge.' Even after having escaped
this disaster there are the perils
of trust" and smut. Hav.
ing painted this picture ar its gloom
lest, we desire to call attention to the
fact that the peril to the agriculturist is
at the most Of one years duration.
What he may lose in the present year OF
grace he may recover in the next
The same law, which rightfully dis
criminates in favor of agriculture, by
exempting growing crops. ais, discrim.
mates against horticulture by failing to
protect the orchardist and viney yardist.
As the law, as interpreted by court of
excellent reputation, now stands, the
maturing vineyards and orchards of Cal
ifornia are made the subjects of taxation.
The assessor is obliged to count every
little tree and vine; while, mark you,
Mr.. Legislator for great common
wealth, the experiment is not one in
which the hazard is only for year.
In the case of an orange tree, for in.
stance, it lasts for dozen years ard,
indeed, for all time. The most noted
orange culturist of Louisiana, for in
stance, has seen his groves diminished
four-fiiths by the frost, loss repre-
senting hundreds of thousands of dollars
From the very moment that the orchard
ist has set out his plants he is subjected
to innumerable perils. They abide with
him; and, just in proportion to the time
which he has spent in bringing them to
the bearing and remunerative stage, is
his compounded loss should they at last
succumb to meteorological casualties.
Take the case OF a man who has bought
his orange trees at five years old, who
has attended to them up to the stage at
which he hopes for rich reward; aud
who, at last, sees them succumb to the
scale bug or some other pest. What
proportion does the loss of an agricultu-
rist, on a single years harvest, bear to n
catastrophe in which the results of de-
cade of sustained energy and moneyed
investment are engulfed in day or an
hour?
The vineyardst is scarcely in more
favorable plight After planting his
vines he has to wait several years
before he can hope for fruition. The fact
that thousands of millions of dollars
were swallowed up in France by the
phylloxera, in period of two or three
years, shows the perils to which the
vineyardist is exposed. And yet the
revenue laws of California, while pro
teeting the farmer in his growing crops,
contain not a line OF protection to the
painstaking horticulturst.
Still the list OF anomalies of Califor.
mia taxation have only been limited at.
1t seems incredible, but it is true, that
the hardy prospector, who goes out
into the mountains aud canons to pros
pect for gold and silver, is diligently fol
lowed by the greedy tax-gatherer At
time when he does not know whether
he has conquered fortune or achieved
bankruptcy, the clutch of the assessor
is laid upon his undeveloped lode, and
he is made to pay tribute upon some.
thing which may exist purely in the
domain of the Imagination.
A II fha IN ~ 4 IL.
Sea, San Francisco, piles up her treas.
ures mountain high; and, by thousand
artitices OF evasion, her many millions
are subjected only to the minimum of
taxation. Were the milionaires of the
Golden Gate to pay but half of their pro
rata OF II just system OF taxation, both
the growing crops, the maturing or
chards and vineyards aud the promising
mines, might well 90, as they ought to
go, scot free They are all most fecund
agents in creating wealth; and, to tax
them In the initial of their benign, riches
developing forces is, as far as stupid
legislation can do it, to kill the goose
which lays the golden egg. Only tire.
mendOus natural resources could survive
such repressive and injudicious revenue
laws.
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>THE HERALD acknowledges an invita-
tion to be present at the opening of the
new hall of the San Francisco Produce
Exchange, an interesting event which
comes off Monday. June ID. While r..