Los Angeles daily herald., 1888-08-30
Tax Assessnl eEft.

IA AsScobAhchts
EDITORS HERALD-Although the as
sessed valuation of the real property of
Los Angeles county for the year 1888 is
exorbitantly high, it is doubtful whether
the State or County Treasury will realize
as high an aggregate of taxes for this
year as would be realized if the assess
ments were not so oppressively extrava-
CANT. The people of this county are in
unison with the progressive spirit of
this portion of the State, and are
accustomed to cheerfully waive any ex-
ceptions to assessments that are known
to be moderately above the actual and
legal valuation Of property. They say
nothing about it and let it 60 for effect
but when the assessments levied are not
only above actual values, but so extrava-
gantly and palpably above actual values
as to appear to threaten absolute confis-
cation of the property, the people SO
assessed will see to it not only that taxes
will not be paid under such illegal assess
ments, but that sales of property for nom
payment will be stopped by writs of
1t is not apparent whether the asses
sor was under the prevalent craze of
"booms" in real estate, or was stupidity
and stubbornly ignorant of his official
duty. However this may be, it appears
on looking over the rolls that the assess
ments levied upon the cultivated farms
of this county are extravagantly above
actual values, and, therefore, not only
illegal but oppressive.
By section 1878 OF the Political Code,
the Board Of Supervisors has lawful au-
thority to compare and equalize assess
but they have authority also to
reduce the whole county assessment
down to the actual and legal valuation of
and knowing as they do that
these assessments are far above actual
values, and not having made such re-
duction, they cannot escape censure for
dereliction OF duty. Nor can they shirk
their own responsibility by shifting this
work over to the State Board of Equali-
zation. The Supervisors having authority
by the Statute law, to make such reduc-
ton, and not having done so,
the State Board at Sacramento
will decline the work, and upon
the plausible assum ption that the Super
visors. being local witnesses on the
ground, ought to know best about it; or it
may be urged in the State Board that If
the people down there in the south part
of the State are willing and anxious and
proud to pay more than double their just
proportion of the State taxes, then let
them do so; but if they are dissatisfied
with this, then let their home Board of
attend to it. And so it will
turn out that the farmers of this county
will be expected to succumb to unlawful
taxation laid on under the crazy incentive
of an assessor, and sanctioned by the
weak, passive inaction of the Board of
A speculative putting of the prices of
real estate in market does not affect the
actual value of the cultivated homestead
farms OF the county. 1t is bad policy,
bad craftsmanship, to crush out or dis
courage by excessive taxation, the set
tied cultivators of the useful products of
these farms. The foregoing is opposite
to the county assessments generally
but mention may be made of particular
instances in which the County Assessor,
whatever his name is, was grossly and
corruptly personal, seemingly with the
view to provoke people to dispose OF
their farms to spectators, under pressure
of over-burdensome taxation. For in
stance, on the Homestead farm OF 1874
acres, owned and occupied and cultivated
by the undersigned for many years past,
the County Assessor imposed an assess
ment of $l47 400, being $1100 per acre
for last year, and $120,000, being 5000
per acre for this year, each one Of these
two annual assessments being about
seven times more than the actual value
or legal valuation of the land, as proved
by the recorded fact that prior to these
last two years this same farm had been
assessed from year to year at only its
actual value of from $4,000 to $4,000.
To show the Assessors personal dis
against the undersigned, let
it be observed that the neighboring farm
OF like quality is assessed at the co1npar-
atively low figure of only $3.50 per acre.
Now, the legal proceeding Of impeach-
ment against the County Assessor for
malpractice in Office would not remuner-
ate the damages; and then impeachment
would be comforting kind OF dignity
and honor upon him.
B. BALLERINo.