Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1885-08-25
THE RAILROAD TAXES.

THE RAILROAD TAXES.
Letter From the State Controller to the
Attorney General.
The following letter from State Controller
fJohn P Dunn to Acknowledgement Mar
shall is furnished to the press for publica-
ton from the office of the Controller, and
relates TO the debate that has occupied
more or less of public attention relative to
the tax money paid by railroad companies
and held by the Attorney-General, who
has sought 10 pay the same into the State
Treasury The letter is published as an
essential part of the debate;
OFFICE OF THE CONTROLLER,
SACRAMENTO, August 81, 1885.
Hon. Z. c. Marshall, 4Ho.uey- General,
San fraHciSc0-DEAR SIR: During my alb
sence in the month of June last COM
munication from you was received ut this
office. relative 10 delinquent railroad taxes,
as follows:
OFFICE OF THE ATToRNEY-CiENFRAL')
OF TIE STATE OF CAIIF0gNIA.
SAN FRANCISCO, June il, 1885.
J. p. Dunn, Controller of The Sdte qf Cdlt0TaiG
sir: / have in my possession the sum of
Si74,O62 30, which has been collected by me on
judgments obtained against certain railroad
cI i t1 0i the Slate Iod tXeS que rom
state and there.cre desire 10 nav he same ~
the State Treasurer pursuant to the provisions of
an Act entitled an Act making appropriations
10 lor i the Ssupport OF Ihe government OF the state
cbtb snaI rio snr6 etI ardb G Ia it
and to enable me so to do / hereby REQUEST yonr
certificate to said Treasurer as provided by See
tons 49, iSi a and i95 OF the 70 ltical Code
l. u dARSHALL' ACKNOWLEDGEMENT.
believing that you thoroughly under
stood my views respecting my right to GER
tlty for payment into the State Treasury
less than the whole amount OF taXes due, l
ana not reply TO your communication on
my return, and should not 90 so now, were
1t not for reports published as coming from
you IN the newspapers. wherein you see
proper TO crlucise my action IN refusing to
40 what oeiseye to be violation OF the
law, by accepting less than the whole
amount OF taxes due. Besides, you ask me
10 certify money for payment into the
treasury under a law whose validity you
yourself questioned IN an interview pub
llshed III San francisco evening journal
OF June 10th last Dill authorizing suck
payments as you ask me to certify to was
introduced at the last session of the Legis-
laiure Among the duties OF the Controller
prescribed by II was the following:
10 certify to the Treasurer the amount
o. any payments rendered by a County
treasurer, or other person, on account OF
taxes, or any other indebtedness due or to
become due from County treasurer, or
other person, to the State, to be applied
on account IN any future settlement; and
upon presentation ana ming the Ireasurers 3
receipt therefor, TO give such treasurer, or
other person, a receipt ana discharge to the
extent OF such payment upon account and
charge the treasurer herewith.
ms bill, which, had 1t become law,
might possibly have elected what you seek,
failed OF passage.
According. to newspaper report Of an
interview with you, you are represented
as stathg that OF TINS sum OF S4l ,V6z 30
which you ask me to certify for payment
INTO the State Treasury, the sum OF S333,-
331 10 was paid to you upon railroad taxes
for 1883.
These latter taxes were due under the law
passed in 1888, prior to which all taxes Of
every nature were required to be paid direct
ly into the various County Treasures and
not into the State Treasury Hence,
the Sl4l, I'D 20 i'll your hands as reported
III the same interview, and which you ask
me to certify for payment into the State
Treasury, cannot reach the Treasury
through such meaps as you cannot fail to
remember that under the law, 1t can do so
only through the channel of the County
Treasures.
AS TO the 1898, ,337 10 YOU report in your
hands of the taxes of 1888, it is only neces-
sary to state that this sum includes what
belongs to the various counties as well as
to the State, and that it is 1929, ,291 sc less
than the sum due on the face of the tax for
that year from the Central and Southern
Pacific Railroads and branches that be-
came delinquent. Of this amount $l07 600
would go into the State Treasury. vet only
$55. 600 of it would 20 to the general fund
the residue belonging to the school and
interest and sinking funds
The Legislature, at the session of 1888
very materially changed the law for the
assessment and collection of railroad taxes.
Section 1868 of the Political Code, as
Thereby enacted, provides as follows.
Each corporation, person or association
assessed by the State Board Of Equalization
must pay to the State Treasurer upon the
order of the Controller, as other moneys are
required to be paid into the treasury, the
State and county, and city and county
taxes each year levied upon the property
assessed to it or him by said Board. ANY
corporation, person or association. dissatis-
fled with the assessment made by the
Board, upon the payment of the taxes due
upon the assessment complained of. and
the five per cent. added, if to be added. on
or before the first Monday in February, and
the filing of notice with the Controller of
an intention to begin an action, may. not
later than the first Monday of February.
bring an action against the State Treasurer
for the recovery of the amount of taxes and
percentage 50 paid to the Treasurer. or any
part thereof and in the complaint may al
lege any fact tending to show the illegalitv
of the tax, or of the assessment upon which
the taxes are levied in whole or in part. A
copy of the complaint and of the summons
must be served upon the Treasurer within
ten days after the complaint has been filed,
and the Treasurer has thirty DAYS within
which to demur or answer. At the time
the Treasurer demurs or answers he NAV
demand that the action be tried in the SUI
perior Court of the county of Sacramento.
The Acknowledgement must defend the ac-
ton The provisions of the Code of Civil
Procedure relating to pleadings. proofs
trials and appeals. are applicable to the
proceedings herein provided for. If the
final Judgment be against the Treasurer.
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