Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1889-03-05

stand: When great case is completed and the
place where he might ave done better. So
when Attorney General Marshall did this work
on behalf OF the State. assisted by such men as
Judge Waymire and Mr. Baggett and Mr.. Del
mas if you please-when they had done their
very best, and looked back at it, they saw that
there were vices; but the vices were not the
vices of the Board of Equalization; they were
not the vices OF the Court; they were not the
vices of the Attorney-General They were the
vices of the statute and Constitution of the
State, and the true contention or intelligent
men to make with regard to this matter-men
who think more of being statesmen than OF be-
ing mere pOliticians-fs 10 amend the law until
they have valid law, and then try to collect
the taxes not to hoodwink and fool the
people of this State by making them think
that because they voted for bill to re
assess taxes by a method which has been
declared again and again invalid. that thereby
they performed service for the State, for
thereby they do not. Now, e little more about
these stipulations signed by Attorney General
Marshall The Attorney General finds fault be-
cause Attorney General Marshall did not do bet
Ter. Controller Dunn especially, finds fault be-
cause Acknowledgement Marshall did not do
better, and claims that the Attorney-General of
the State ought to have known better, and that
he, NJ. Dunn, although not lawyer, knows
better. Now let me relate to you something
that trauspired not more than three days ago
There is not a lawyer here, suppose, who does
not know that when a suit is brought to recover
taxes, and tried before Court, there must be
findings, which findings must cover large
number of points. First, there must be a find
ing that the tax was Levied next, there must be
finding that the tax was assessed; next, there
must be a finding that it was properly entered
in the books, that it was properly recorded
here and properly done there until the whole
field of the levy and assessment Of the
tax has been covered. Now they find fault with
Attorney General Marshall for not having
drawn perfect stipulation in an entirely new
class of cases. Now Mr.. Raymond, having sent
to this committee communication that ne
would sign stipulation by VIII Oh a case could
go to the Supreme Court upon these tax matters,
on Saturday number of gentlemen of good
standing and will name them-Mr. Ostrom,
the Deputy Attorney General OF this State, Mr..
Dunn, the State Controller. Mr.. Storke and Mr.
Shanahan, without telling anybody their bust
ness went quietly to San Francisco and took
with them stipulation IN the railroad RAJ road tax
presented il to him to sign. He looked at 1t
and said, II have signed all stipulations on be-
half of the State which have been presented to
he signed it. When he had signed 1t
he said: "Now, gentlemen. have signed your
stipulation, but on that stipulation you will
lose the case" Now, what was the matter with
this stipulation. Mr.. Storke was one of these
gentlemen. He handed it over TO Mr.. Siorke.
Now, what you do you suppose these men-the
present Attorney-General OF the state, who fnds
State the Controller of State, who finds fault
with Attorney General Marshall for having
signed this other stipulation, Mr.. Shanahan and
Mr.. Storke, good lawyers take it. members OF
this committee, who are dispo ed to find fault
with Attorney General Marshall for having
signed this stipulation, and Mr.. Ostrom, the
father or godfather at least, of this bill No II.
What do you suppose that stipulation contained,
you lawyers? That stipulation was that the
judgments and findings in three railroad tax
cases IN the United States Circuit Court should
be set aside and that when the judgments and
findings had been set aside that new findings
SHOULD be made; and that the findings in
those cases. when so made, should be but one
finding. and That finding should be that the
mortgages upon railroad property were not de-
Quoted in the assessment. Now think of that
win you? For men who find fault because a
past Attorney General signed a stipulation
which they find fault with to go down and
show their wisdom. These men who want to
pull NOTES out of o her peoples eyes, go down
to Creed Haymond's office and sign a stipula
ton with him; and when they get through,
what have they done? They have signed a
stipulation that the case shall go to the Su-
preme Court of the United States upon single
finding, and that finding that the mortgages
upon railroad property were not deducted in
the assessment. These are the men who find
fault with such man as General Marshall, be-
cause before these tax cases had been Irrigated
at all he drew and signed stipulation which,
in the light OF subsequent events, proyes de-
fective. First cast the beam out of your eye
before you try to take the mote out of your
brothers eye These men finding fault with
the past Attorney General because he signed
defective stipulation. Why, it would make
jackass laugh, if a jacksss could know some law,
TO know of such people doing such things.
Mr.. Raymond then told these gentlemen
what an utterly ridiculous thing they had done
and said Gentlemen, we want this question
settled We want it settled so that there can be
no question ABOUT it. 1t has been decided by
the United States Supreme Court but we want
it so decided that everybody will be satisfied.
When your session of the Legislature is over
come down here and will sign stipulation
which will take case to the United States Su-
prene Court and settle the matter And /
guess, probably, the Attorney General has sent
a party down to get new stipulation signed.
Whether it will be any better than the other l
have no means OF knowing.
Mr.. Cross then took up the proposed substitute
the original bill had not been discussed over
two hours before its friends were compelled to
Wi hdraw it and present an entirely new bill.
He considered the substitute by sections,
pointed out its glaring inconsistencies, and held
that under no circumstances could it be of any
service in solving the yeXed question OF rail
road taxation. Its provisions were utterly lidic-
ulous. 1t would be impossible for the Assessors
in the various counties to carry out its pro-
visions. They would have to go back d
rake the property OF every county with fine
tooth comb to find out if any property had
escaped taxation for any reason whatever. If
they found any they must go and assess it for
the one, two, three, five, six or seven years,
cording as the fact may be. 1t would give the
Assessors a nice Job. They would go to the
local banks and find out If there was any thing
there that had escaped taxation for a period OF
years. But would the man in whose hands
they found it pay the tax or would it be as
sessed to the man whose duty it was originally
to have paid it?
Mr.. Cross proceeded to state to the committee
his idea of what their report should be. among
other things suggesting that the best thing that
could be done at this late stage of the session
would be to introduce and promptly pass bill
providing for the appointment OF a Commission,
composed of members of the Legislature, or
others, whose duty it should be to thoroughly in
yestigate the subject and report to the next
legislature a bill which would cover the whole
time.
At the close Of Mr.. Cross argument the COM
mittee adjourned to meet this morning at
O'Clock, at which time they will prepare a re-
port and request the Assembly to have the evil
dence taken before the committee printed.