Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1884-02-15
BOARD OF EQUALIZATION.
their Letter of Instructions to County AS
sessors-Al Property to be Assessed at
Full Cash Value

sessors-An Property to be Assessed at
Full Cash Value.
The State Board Of Equalization, which
has been in session during the past wesk, has
Issued the following circular to the County
Assessors throughout the State. 1t is a doc
ument which will be read with interest by
taxpayers. 1t is in the hands of the State
Printer. and will be ready for distributions in
about ten days.
OFFICE OF THE STATE BoARp or EQUALIZATION,
SACRAMENTO, February Il 1884.
To the County Assessors In March, 1885, this
Board addressed circular letter to the Assessors of
the several counties for the purpose thereby to in
cite them to MOI faithful discharge of their du
ties, both in respect TO discovering and assessing
property which heretofore had escaped assessment
and also to the assessment of all property It's full
cash value. In that circular We used the following
language:
1.-THE assessment of property below its full cash
value must cease. 1t is the firm purpose of the
Board, so far as it hes in its power to effect lust
equal and full cash value assessment of property
and where any Assessor has not performed his duty
and has under-as sessed the property of his county
the Board will unhesitatingly exercise the power
conferred by the Constitution and increase the total
assessment of the county,
| We travelled throughout the State and the result
of our Investigation was the increase by the Board
Of the total assessment Of twenty counties We did
our simple duty, shall likewise do in the pres.
| en-: year ii we find any county under assessed.
| We pointed out in our circular that our power is
limited TO increasing the whole assessment roll and
that If such increase should be made some Injustice
| would be done. Notwithstanding our warning
twenty Assessors, without shadow of doubt under
! assessed their counties.
We have been subjected to some criticism on ac-
count of our action. That some injustice is done by
such an increase there can be doubt; but it was
| in the power Of the Assessors to preyen. II and
them he Oh.
rest.
So far as the increase of values for county taxa
ton is concerned, the owners Of property and hold
ers OF mortgages are not affected. The county has
TO raise sum certain, and the amount of ,yes lev
led and collected is the same whether the valuation
or the rate OF taxation be high or low But in re-
spect to State tax ition there was in the counties
affected by our increase Of valuations an additional
amount of taXss paid by the holders of MORTGAGES
assumed to have been assessed at theic full value
bat not so much as the public is led to believe For
instance we had not increased the assessment the
rate of State tax would have been in round numbers *
cents, whereas the tax by the increase was only 40
cents. In county where he raise was 10 ner cent
the holder OF mortgage of 81 900 if no increase had
| been made, would have paid So 50, whereas hv in
crease, he was made TO paw only s. 10. In COUNTY
where the increase wss 20 per cent, his payment
| was S. 90.
For the purpose OF placing ourselves right before
the public we wish to direct attention to the scope
of powers
When the fret Board took office it was the ponu.
lar belief that the Board had the power to eauaiize
individual assessments This power however was
denied to it by the Supreme Court In the case of
Wells, Fargo Co. the Supreme Court decided that
the several Boards of Supervisors equaized between
individuals and that the power Of the State Board
is limited Ito the equalization OF the asse synent
rolls OF the various counties by comparing the as
sessment roll of each county with the roll of each
and all the others, and thus make the whole assess
ment conform to the true value in money of the
property contained in the respective rolls -
We, therefore, cannot increase or lower an indi.
Vldual assessment We cannot say that mortgage
may not be raised, and that the property mortc3ped
must alone bear the increase. We can only l0ok at
the sum total OF the assessment Of county and IL
such sum does not equal the true amount Of the as
sessment at full cash value, we can ONLY and we
must add such percentage as shall bring the total
| to such true value The question has frequently
been asked us: "How can YOU make a moIt
gage given, say for 81 000 worth by an increase of
20 per cent, Sl,2O0f The question argues iguor-
ance of the revenue system and the decisions Of the
Supreme Court The question of the raising of
| mortgages has been before the Supreme Court of
the state. In 1881, the State Board added in pur-
suance Of the authority of the case of Wells Ftr,o
Co. vs.. the State Beard, percentage to the total
assessments OF cerc2in counties, among which was
the city and county of San Francisco The Auditor
of San Francisco refused to place the percentage
added by the Board, upon the valuation of mort
cages, on the ground that a mortgage was in the
came category as money, which could not be in
creased. a writ Of mandate was sued out against
the Auditor, and the Supreme Court held that A
that it had a commercial value possibly in some
cases beyond its true value. The question again
was presented to the Court. In 1883 the Germania
Savings Bank applied to the Supreme Court for
writ to issue restraining the Board from placing any
percentage upon mortgages, or in other words. to
obtain the order OF the Court in such terms that the
percentage Of increase contemplated by the Board
upon property would be exclusive of mortgages The
Court refused the writ
Oar position is plain. We cannot affect individual
property in classes.
rl,.C 90, H.,
is well for all citizens to bear this mlud that the
revenue system is based upon the theory that each
county is political subdivision Of the State and
bound, each year, to contribute to the treasury of
the State sum in proportion to the whole value Of
its taxable property The county elects an Assessor
its agent to determine the value of such property
and If such agent does not state the true amount OF
property the law provides that County B lard of
| Equalization shall be and it is clothed with
the power to examine every citizen who is under or
assessed and have his property properly listed
II, therefore, the Assessor undertakes property,
and it, afterwards, the Board Of supervisors charged
with the duty Of equGlizing, allows the fault to be
| uncorrected, and citizens OF county, whether bv
silence or pos tive approval, allow the ofense to be
committed, the Constitution places upon lis the
plain duty TO add such percentage to the valuation
shall bring the sstsent to the true standard
of full cash value. We stand between counties to
see that justice IS done, in the same relation that
Boards OF Supervisors stand to individuals
If the Assessor and the Supervisors and the GIFT.
zsns fail to do their duty the penalty must be borne
that is to say, the assessment must be increased
Let those vino claim that an injustice has been done
to it this year that property is justly assessed
irrespective OF what they think being done in adj
joining counties, and il anyene shall be injured by
increase this let him visit his wrath upon the
officers OF his county who fail to perform their duty
We hope when have surrendered our trusts that
public opinion will be such that no Assessor will
dare to discriminate in his assessments.
During our visit to the counties we found that all
inferior property was assessed relatively nearer the
sum Of it7 worth than superior propertv and this
remark appplits to land, improvements horses
cows and all kinds of personal property. The small
farmer, living in the hills farming second or
thirdrate land is assessed at nearer the value of
his land than the valley or richand farmer is as.
sessed for his land Ordinary horses are relatively
better assessed than high-class horses. thorough
bred cattle seldom figure in the list Land held in
small tracts is assessed at a higher rate per acre
than land OF same quality held in large tracts
Some Assessors fail to exact oath to the state
ment Of property required by law. As the AS
SCISSOR has to rely the statement for the amount
OF personal property held on the first Monday ia
March, We think that c Assessor should exercise
more rigid scrutiny into the statement A little
cross examination before the oath is administered
would have salutary influence over the conscience
OF the pfoperty-hoder.
We found an inexcusable looseness in tie descripl-
ton of personal property. 1t is not sufficient to cav
on the roll personal property" Personal prop
erty should be enumerated as Wheat, so many
tons or pounds; horses, COWS, Sheep etc, giving
their number. Section 1850 Of the Penal Code i'm
sessme book the number, kind and quality Of per
sonal property. The saving clause Of the fourth
subdivision does not lessen the duty Of the Assessor
1t is merely for TIE protection Of the State.
In some counties franchises" are and in other
counties are not, assessed. Every corporation de-
irving it rights TO exist aud transact business from
the State-every owner of toll-road, bridges or
ferry POSSESSES franchise which is the subject OF
taxation Please to it that these properties are
assessed
We found, generally, mortgaged real estate as
sessed but little If any in excess of the amount of
the mortg' ge thereon. No amount of reasoning or
excuses justify such a violation Of the painest
rules OF common justice, and it is incom-
prehensible by the Board how an Assessor can fail
TO heed the plain indication which mortgage at
ords of the value of tine property affected by the
mortgage.
There some counties whose assessments were
not raj ed. We do not intend thereby to be under
stood that entirely satisfied with such as
sessments of which the Assessors of those counties
will please take due notice. Nor do we wish to be
understood that the total assessment of last year
represents the full value Of the property of the
State.
The last three years witnessed unexampled pros
perity i'll the State. Both increase in values and
improvements upon real estate going on, and we
confidently look for large increase in the assess
ment Of 1884 over that of 1888.
The members Of the Board in a few days will start
their annual visit to the couBties and hope to
have the pleasure of meeting you, and they take
this first opportunity to return thanks for courtesies
extended last year. not only by the Assessors, but
by other county officers. By the Board.