Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1884-03-25

tuition.
would also call your attention to the fact that,
under the Constitution of the State as well as by
| the decisions of the Supreme Court of the United
States, you have ample power to provide by law fer
J the assessment and collection OF income taxes from
railroad Companies and corporations. This subject
| has been inserted in the proclamation eonveuing
| your honorable body for such action YOU may
think proper take. Il would no doubt be adyisa.
bic for you to impose income tax on the gross re-
cepts OF these corporations, in addition to the tax
on their property, until the amount realized there
from at least equals the OF tax penalty, in
terest and which the State and counties have
lost, liable to lose by reason OF the nou-pay
ment OF The tax levied against them under existing
laws. Under recent ecisiOn Of the United States
SupreGe Court (l5 Wallace, Isl ct SEQ y ample all-
thoriy is given for the essment and collection Of
such tax on tee gross receipts OF such corporations
and il IS immaterlal whether the receipts Of such
corporations are entirely earned from business done
in this STATE, whether portion Of the receipts
derived from business done in other States and
Territories invite your attention IN this connec
tion to the law Of Pennsylvania upon which the
| above decision rendered
You are aware that during the past four years GER
tain railroad corr orations, delinquent taxpayers or
| the one hand, and Boards of Supervisors. District
| Attorneys and the Attorney General on the ether
| have, in many cases, compromised, or attempted to
compromise, the taxes due the State aud certain
counties, by c0nsenting and agreeing that plaintiff
| might take Judgment for a less amount thsn the
| s1m due by law or claimed in the complaints in the
| action against the defendants. II these c0mprO-
misses are good in law, the officers acting for and
on bebsf N tbe state have or mad arItboriv tn hind
| III, St,ts nv s,ch cor1rro,ises ti,sr ths e,,,it,
| and interest due from these delinquent taxpayers
as we'll a in some instances norton AZ tbe f,ce ~
the taxes has been lost The position Of this office
L. that after property has been assessed and equal
attar the forms of law IaIot,rC@ - tF sssss
ment and equalization Of taxable property have been
! comnlied vitb-no ctlicer or rers6n has ,Tv DSysr
or enfhoritv IN connron,ise or remit NM, ,prtjoy
| of the t1x penaltv or Interest which the law de-
| ciareS to be dtlc %
or i,lsy,s,,t ,yI Ierab, the State and corrt,s sbH
csiye f,r tbsir t,xss an or,'onn+ ess t}an tb nv
! nsnaltv interest gnd costs m bolj otbrrV,is5
,vonId Tot only IaI tos ferauoernert of ON y Ioi
financial .,steIr, hut II carried 10 it's nm -,trnt
yyod eysrtlaIiy result in the d.str1,s,io, of IN.
Cvs-,r,e,t S,eb ,,r,oas,i,n,s bei,-r 1;tbo,,t 5,,
tboritl of Law, fhe ,nnror9ises and iuignent nv
vbich the sr,Tis were so lCst TO tbs stare r,r, am,
o,,,-ht tn he SCI aside and tbe fulI an, nm, re,o
cred therefore recommend that van ,,r,yi {p b,,
law for the arnnl9ynlent o sreCial counsf for the
nurposrs aboyS mentioned and that you fnrtbfr
nroyids for the 4,rnent Of the costs thereof That
The eso,t of The never of any ifis- mr. BOARD n
co,t,o,,isa or ,anI. apv Inv, raro'tr ~ intar7ss
~, 5rtnn tber.of ~ qy 1,syT1ar may he letinitoI,
settled gand M .t rcs-,e,tfr,i,y s,Ig,est tb,r ,
80. s,.l, Ir;sis+ion ,rit s,is.,er.. ,,.sIt,s s
,yiu If ctqli,, ,,rs,nt surb acfioD or a.ts,,,sj
action b, 9nv cfice, ar rerSon in tbe f,Itrra
Tbst tbe rre,sri he Ir1lrinc. +, r,i'rog ,3r,or,
t@ns or ,,,ies stond lie sold fo~ III, ,,,,,,,s.
II 5IircT,ent tayes rs the 1,-oner, of ;rj,,i,,,i
3; -. 5 ,,,i.r lib t.rs so.,,s - 81 -
iti 90 i,,s1 @ -, 81 NO ', ~ W
ars oilo asiled tr ,rryi5 tIat ,,hsT, s r
~ yra,.rt solJ for tho ,,gvr,ept ~ 5oIir,,,,,t
tvss 1eceives his co, tfrae ~ T1rcbsse he NAV hs
,,,+ into The ,ossssop NJ said rirrart, tlro,cb tho
ppJ,,N, f 4 recsi,er g,7,,i1tad b,, c.,9,7.,,-
-, u seems I,,t ~ tb,+ +ioe ,,,,roi,,esr -
,rt,- soid fr lcI,y,,I,en+ tvs ,tbr .i ,,,,
tc, he ti, $50 or n ,r;,otS ,erso,, sb,,Id L
1t,teJ and osssted in lie riyIt ~ oI,,,i,, rseos
p; - a. ,,-S,,,,t - Or, ,,t,,(ba55s{ F
sil IT, o' taI -, a. ~ s,,to
ofod fr al ~ Tho S,ert ~ J|;5l,,yy
1
ts,; - 1,iS s, ij,;o,1ts - , y,
iio,is, an5 o,bar - ,,,s,yiis C'''7 r. -
- :, JfI-S,a1H So, saIt,,,, s-,ar r,.a -
,,..L - - --l7 = 49, 49,
80 l'ls,iiS - Ni - ' iLi'; : - - ; ~ ~ ~ w i, 80 'i- m
e,eo . "a" er - @ % n{ wiz p'
ii.i ia''. - IN IN - - ~ ~ ~ 'i - ue. Vi ue
s s IN IN ,t - Jj},TT+ ~ go If I
~ " W = - ~ o-;,,;aii, e.. a. -. - tl
aosessLu -, - VI Va :, ' ~, I: - ~ , 'o N "S7 S pee
v. luls ". "a a ~ - - y i siIa;
.el 'y oe ~ u u | u! - - .; s,'o ''.s - uoeee O- tls
I; ~ - ~ o - - ''e
-. 80 ,,,.j1s. ,bo ,Ters,T, - ,rIa,, ~ 80.
| s,N.y yaj 5 :, =, i i.; 80 -; nt3i n - - . S @ "a, -
~ vi -, - ~ 81 i,-;"I - -N-..II 7 IS-., -
go go; ~ ~, ~ So St5 -; ., ~ $50 -
.'iIe - VI eJ @ VI ] - - S 'i1aS ~ .lG
a SUI. A. "a" " isoGTe' n .ue ''n5ueS u1"uy Pal9
II. a. 81 P1o1, - - nth1 I7,dr ar I r. 80" 80
si @ .'3 -, a. - oJ ;.i ,,' ~ n, ~
so 70 VII miy ~ 'Lo - 80, ias;eau VI .uo
r. lSS' S WI, oe C, f t Irii So ~
- .i.Ii i' I,an - ~ So Toc - . I, -S - - -
-, tf J y SJJ iJ ~ o. .s' u'j
III IL. ~. -; ~ ,,- =, -, - - & l 90
e. ~ - ~ ~ =, ~ ''. 49, , - l.yy -; -
iNoN " M n 80 80 = = :. .4 @ PoHeI PI ~. W
- 80 | M - I'll; - IL - i = ~ 80 % - * s,'ii'.S -, =.
~ s0 +. :: - - - ! - ~ > - "a 80, ~ II - = q. - -
ri+, s ~ CC,o-T,,sn+ No C,,+ iI
80. - - .,i.+oI ~, t,.ot;,,, - H.. ,S,-,--
i - Ia Ia T = = - - - ~; ! 80 " - s ] ie' e'iueS %
70 oo NeiSY % " 'StS Iis -, - @ at, u eeiS en-
@ UAi I' '. ~ ~ I'm ~ i'9 va" i''' 'Nt0 ''n'
ii' Is .i Wv pijj,; of go l ~, c.. 1;tI -
Il ..ie @ aIat Jo;t 10
os a. -, LII IL -. PtS @ l'li,u ~ ~
(, Nei , -. Y "a u - 80 NV = &C "l1-I
% .e ,M III y ~, ~ S'iJ VI ~
@ uIo 'iI 1 -- ~. oi - ~ i @ ~ - ~ ~ ti "'yi t
uy Ds SItS ..'~v y I -, Jo I-u i,o 'lis
go u - - @ W ~ tPI tP .lS. % - t u; ; j., anu
S ~ ei' ~ ~ ~ % . - - ;tts 49,, ,..S ST., -
80 80 -. ~ 49, ~ - =. ~ -: - =. -, .. ~ r. So !.
aL9o iIsI'e yoiI aS.euliol % ',e t"eion suoui-
EI ti' u ''p W. t ~ 80 s ~ sou
' oS yi - ~ e. - - St9:9 % - @ O - Ss,oH.tOA si VI
9I @ ~, 49, az -. IOt Ve re
-. - - - ,-l, .I -. III !. . i =; 80
ulaSG, W. -; - ~ ~ % 80 ~, ~ IN IN
~ - 80 i; ~ 81 - i;.y, ~ - ~ ;I. iL. 'e
@ sau. :, Po'e IL - % 70 'y, ii'S y siiv iiSnU 70
; ~ -. 80 ,ti, - - - ;st - ~ -. - " 80, usN.
sI, 'al'les
~ ~ a., ,i.I5 -, A. , " ,,i s - ~, '
SUI - =. ~ .;ttl t - n, VI 'e I-Ni
SO alIo - iio Sllit ou ~ nun 'io ulIA''.
VI Iii" iui ~ PO"St y! 'lly iis'i uiehO
mulIn t.'e "a" A 20, ',1'''I9 are tuu
.1 CO. - - - VII IN i'upei 'tise
~ - VI - ~ 1t ' q i 10 80 -
NS4i9 So."J'J 0'it ~ ~iU 50 Us I'Vui
~ , - .-N', = Il =, -! , ~
pe 80, ~ -, 49, = :; :, : 4t, t', 0 ~ -. -. io'i', ol7u
- - 80 ~ ~ -. 10 - 5 - - ~ ~ - - 'tIi Pc VI'
~ 49, 20 80 - - - ~ - "a ". " |, y t..1 -, ~
io4u % WI ny No I''iief
" - ~ 49,, % 81 & 5 80 q % Us rs
~" - ~ e. &C 5.i--i III az = - - 80. - ~ ~
.i,.- '5;,.a.oa, ~, 49, -, -, s si,l. @ ~
- ~, j;ys,,e,,. - n ~ ~ III - EI@ ~
Uel.tl i.tai - he tis-iriati ~ 49, C, - ~ -
nj 80 ~ - - - ;,L,- I,,il - i-ii - ~, ~
- ~ ,,ar,i.t5 -, hill ~, 81 80 - my my
,,,,it ton5 i,1,1,sris6 a,I fds+, ntt oi
P,,+ =, ~ c5ised nat liza cSt 80 H.
,-iaIi sesistod -, .I 1s,,s1,,,,,a,d, - 81 g.
- - - -, - t,,,tJ r.. -. ~ 80
tbo,1 h,. i.,reI ar act,,arts CSrosio au tt. 80 -
ciaj1ei Tor tSeo r. Joas not rfl,, tJat tb si,i5
6s aIioS,ed fo e1srcsa ,,,7res-re i,i ,ar 80 ~
,rss H., ,sCnle Eisto.., -. +lot ,,,st -
ifos- l. ~, =. t,,,;.sd mi ,o,trCIiej ~ 49,, -
f,itie f,r ;ts sIerciee II tbe o,,t ~, ~ ~
Sfats ana Tho accnrnI1Ia+,nn of rriyst fl-tnsst.
~ ban,I in hand with sobeiief,e Of a,7tiit 1
rssstcn tn law il yronId he FAR bsttr tb+ -
trt,,vss yrere smaller an5 Tho dayeiC1rrt - ~
St,te less ranid Tle T,ora rsri5 ti ,b u S r'
devsjcnnent of :bo Stare The s6,,1sy Oh iii NV, -;
AT the culm ating point of our greatness, and the
sooper shall We have prematurey thrust upon us |
the want and misery Of older countries 1t would |
bs SboI,id Haraoier s ,ba 1' .o ,,r @
i rr'to5 II ia ,itbi ~ 80, o - t o- , P0o
ttiscy;ai1s,ia1, ,,d ~ iiit ~ I,Iioi .tP;i
,trsts y II T1ai,s no jitTrayo, S,,bar - -
t y 1s y'I,tl,er e,1S rots,s a ~ ol','t 10" -
=, Jisa,,,i ,,,cr ND od s,,tr,5 - =; ~:
S,sto o. ont ~ IL the f,ct o,Si ti+ H. ~ @ vu.s