Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1889-02-06

! One word more; il has been stated in ms
ne ewspaperS and. believe, by some of the State
| officials, that the records upon which some OF
mes cases were heard showed that fences had
| been assessed when such was not the fact AS
8 complete answer to this, beg TO refer Won 10
Volume lis OF the Jnits0 States Supreme Court
! Reports: 10 The argument Of Mr.Del .ss. therein
| reported ct pages 500 and SS7. In the presence
OF that Court, Mr.. Delmas, an attorney Of
marked ability, who was thorouvAlv conversant
wlsh all the facts, who had tTtes IN the lower
SoErt the cases which he was arGuSng who had
been selected as the adviser OF the Controller
ana 5liink perhaps OF the state Board OF gssIai-
lzation,' k17sng other things said Fences
built ap0D thS line OF the roadway are rs = rf
the roadway. rs necessary 10 its prosection. As
much - as the railing Of the bridge iSa psrt ~
the pritsge ortse iIRmew0rk of tunnefispart of
the tnnnel. Soth has always been tie under
standing OF the law in California sud the
of EqualIsstson.'
IL has been the earnest desire of .he ra9rosd
company not only Est TO take any mart in the
legislation 81 the StsSe but not to seem to do So
The lntereS1S OF the ESsnagers are blended wi, n
the interests Of the people of this State in such
q manner that they csonot be separated Trith-
out doing violence to both. No Just and c-spi.
table laws can oe passed which Will not berqedt
both; no unjsst or discriminating legislation
can be had which viii not iujure both. Rest.
ing secure in this belief and in the Judgment
and integrity OF the persons chosen 10 make.
laws, and conhd. ing in the honesty and wisdom,
OF the people of this coul5tIy. they are content
10 find in these things thSt security for rights
and that protection 10 liie- liberty and property
TO give which this Governgae was instituted
were ordained
I beg you and the gentlemen composing the
committee 10 accept my th@ukS forthe oppor-
tunity accorded me, and ana, with great respect,
very truly yours, CIEED BAYMoND,
Counsel SoutheIa Pacific Company.
Attorney General johnson read the bill. and
addressed the committee IN favor OF its adop-
tlon. He stated the following reasons why il
n
l. Was not bill to collect unpaid taxes
from the railroad company alone. but from all
persons whose property, for any reason had
escaped taxation since 1879.
,. The legislative power being unrestricted
She Legislature had power TO pass any law it
may choose on the subject of taxation
s. The bin provided for allowing credits for
all sums which had already been paid.
4. That the statute of limitations does not al-
ply to taxes; and
). That the assessment Of each year should sc
according to the value of tho property at that
time.
He suggested some amendments to the bill.
AsSemblyman CoombS asked If the effect of
the bill would be in some cases to levy taxes
upon real estate which had chansed hands
since the prior assessment. General johnson
replied that it would; that the Legislature had
the power to do so.
Senator Heacock and Senator Murphy and
Senator Crandan asked some very pointed ques-
tOns, which elected the information that par
ties who had purchased real estate. where the
record title was clear might have the property
burdened with ten years past taxes.
Mr.. Gloss who was present, suggested that
the fact of the bill being general in its scope
and applying to other parties beside the rail
road companies, was Objectionable rather than
commendab feature. bill was passed in
1850 assessing all the property IN the State to
pay for the construction of dams TO protect the
hydraulic miners that this tax being declared
invalid under this bill, all the property in the
State would have 10 be re-ssseSsed for
that purpose. That the numerous swamp land
districts in the State, including large areas in
the districts of Senator Langtord and Assembly
man Ostrom, who had introduced the bills in
the Senate and Assembly, had been assessed
and taxed for reclamation purposes in some in
stances beyond the value of the land unre-
claimed, and that this bill, if passed and
enforced, would compel the 1eassesSment
of those districts and the tax would be
so large as to practically eonfscate
their property without achieving any reclama-
ton or benefit whatever and that that micht
not prove satisfactory to such of their constitu-
ents as own swamp lands That the broadest
Interpretation OF the bill might require reasSess
ments upon such properties in San Francisco,
Oakland and other cities where assessments
had been levied, and upon adjacent lots for
street improvements, construction of sewers,
etc, and when the Courts had declared the
assessments invalid because the contractors
had not fulfilled their contracts He also cited
numerous other instances in which the bill
would require reassessment and relevy Of taxes.
He also took the ground that while all these in
terests would be injured, that not a cent of tax
would ever be collected from the railroad COM
pdillSS uHNtE TUE DllI. OHueT the existing
statutes and procedure the AttorneysGeneral of
the States, assisted By such able counsel as
Judge Rhoads and D. NJ. Delmss, had been uu-
able in the Courts 10 compel the railroad COM
pany, by Court proceedings, to pay one cent
of tax.
The difficulties are in the Constitution and
statutes Of the Sate. and if under the existing
laws valid assessments and levy of taxes cam
not be made, what benefit could the State derive
from law which simply provided for reas-
sessment and relevy of taxes by the very same
MI az hnde haf h,1 s,,@-,
dueed a bill much more complete and efficient
and which was far more worthy of eonsidera-
ton, as it provided additional methods OF max
ing the relevy effective, The argument lasted
until II O'clock, when the committee adjourned
until this evening at OF clock, when the discus
sion of the measure is to be continued.