Sacramento daily record-union., 1888-11-19
ASSESSMENTS COMPARED.
Much Personal Property Unassessed Be
cause Not Visible to th, Assessor,

cause Not Visible to the Assessor.
The report OF the State Board of Equalization
has just been turned out OF the State Printing
Office. In speaking on the subject of equalizing
values they say;
ization OF the values between counties, there is
an inequality between the assessments of real
and of personal property that the Board cannot
rectlfy. In 1873 real estate and Improvements
were valued at Si57, ,S2l 706 and 1888 at 5000 635
SSl; an increase of 9S per cent. In 1873 the per-
sonal property, exclusive of money, was assessed
at Sl07 926 3i2 and in 1855 at Sl45 sol Jos: in
crease of 35 per cent. Merchandise was assessed,
in 1875 at SIS 779 S55 and in 1855 at s34 S03 462
and increase of S5 per cent. Money, in 1875
was assessed at 50, ,l,3 455, and in 1855 at sll,-
3o9, ,005: and increase of only "A per cent. When
we reflect upon the wonderful progress that
this State has maze in the building of towns
and centers where the commodities of mer-
chants and personal property and banks aggre-
gate, it needs no argument 10 show that the
money and merchandise of this State, in a large
degree, escape taxation. In january, 1855, ac-
cording to the Bank Commissioners Report,
there was ''money on hand IN the savings and
commercial banks the amount of Sl1, ,099, ,S73 be-
ing S., ,7S1 S6S more than the whole amount
assessed on the first Monday in March of that
year.
THE LAND PAYS THE TAXES
1t is thus seen that the burden of taxation is
borne by the landed interest. Money and per-
sonal property have a liked value, and the lat
ter can al AL tunes De readily ENcldlScu IOr
the former, and this quality of interchangea-
bility adds 20 the value of personal property.
The orchardist or vineyardist is assessed for his
improvements in the way of trees and vines for
from tn ee to five years before one dollar of
profit is realized, or he is certain that the proper
plantation is made suitable 10 the climate or
sod, or that the product VIII find a market. To
add to his burden the money which he invaria-
bly, is compelled to borrow being taxed, he pays
the taxes on the same in form of any increased
rate of interest. There is also an inequality in
the Ia. alton of real estate. Mining claims and
improvements were assessed in 1883, in March,
50 6733l6 vet the State MineralCgist reports that
the output OF gold in 1887, ending December Slst,
was SlS CO., 923, showing conclusively that min
ing Claims are
ASSESSED BELOW THEIR VALUE
Even relatively 10 other lands. The purpose of
the Board has been aud is now to point out to
Assessors the faults and deficiencies of their
assessment OF one year, so as TO remedy them
the next year. In this way the work OF equal
.zation may be carried on successfully without
resorting 10 the harsh, though legally just,
method of an increase, by the Board, OF the
assessment roll.
supervisors can do much to remedy the evils
of ill-proport oned assessments, butthey are not
generally alive to their duty. There is wide
spread opinion among Supervisors, gained from
a decision of the Supreme Court, that a COM
plant must be made formally that property has
been un rerassessed, because the Board can take
steps to increase the assessment. That decision
was rendered before the adoption of the new
Constitution, which expressly declares that the
supervisors, under such rules as they may pre-
scribe, how power to increase or lower any
assessment contained in the assessment roll
County equalization, as usually conducted. is q
farce and it will continue to be so until citizens
of the county awake to the necessity of adjust
ing the differences of valuation in the county as
the prime and essential foundation for the
EQUALIZATION BETWEEN COUNTIES.
AS a contribution to the literature OF taxa
tion so far as it relates 70 the expediency of the
| taxation of personal property, we call attention
10 certain property produced annually which
is not assessed.
The number OF sheep assessed for 1883 is ,, ,315-
269, valued at S3,47S, SIS, and the wool product
of the State is 30000,9o0 pounds, yet the amount
of wool assessed is only e57 4G0 pounds, assessed
| at SOS, ,0S2.
The amount of hops assessed is l25, $50 pounds,
valued at sl0,lSS Per contra, the viuysrdists
and wine makers are forced to carry over their
product1to the next year, and the product of
1897 is assessed in 1885 for 9,2l6 1872 gallons val
ued at 81 ,4s3, sos.
The wool and hops are shipped out of the
| State before the assessment period, while GER
tain other classes of personal property (Which
our tables viii indicate) are carried over beyond
| such PERIOD and are therefore assessed.
Much personal property escapes assessment,
| because not visible to the Assessor The value
| and amount of land is known, but the amount
| and quality of the personal property cannot be
| asoeItained by the Assessor. The Assessor is
the assessor of land, but the citizen is his own
| assessor, with every incentive to undervalua-
| tiOn.