The morning call., 1890-08-10
ASSESSOR MEADOWS
ANNUAL REPORT.
Values Settling Upen a Substan.
tial Basis.
Reforms 0bstructed by Insufficient Clerical
Help in the Office = Reductions on
Improvements.

esldte roli SZo4, 460 OF winch Slb4, 54b. o4o
was assessed against land and the remainder
against improvements. The rolls show a
decrease from last year of S.665, POP on
lands, and an increase of $1.6l7, 90 on I'M
provements, making net decrease of So
44I,977 on real estate, and IF 5.125, 034 on
both kinds of property.
The following extracts are from the re-
port:
DISASTER OF BOOM AVOIDED
The figures show that The disaster OF boom
period. such as threatened TO obtain in this city
last summer, has been avoided, values settling
upon substantial and firm business basis. That
the healthy growth OF city values is based upon
The prosperity of the State is fairly instanced by
the decrease III real values being largely due to
Inc reaction In advancement, brought about by
the almost unprecedented severity OF last winter.
Notwithstanding Tie greatly more diversified
neid oil our industries, we are. 10 great degree,
as dependent upon the annual bounty OF the IN
terror grain-felds and farms as are the towns
and cities situated in their midst. The section
OF The city embraced within the district lying
north Of California street, east Of Stockton and
10 the bay SHOWS the greatest percentage oil H.
crease.
This section has shown for twenty years past
steady downward tendency IN values. The chi
uese presence, here having It's abiding place. has
failed 10 benefit the owners OF property, who.
many years ago, first made them and their offers
OF high rent welcome. The Western Addition
and the New Potrero have advanced beyond last
years values, the latter over per cent.
lacking street mprovements-gradlng, etc. Some
sections stand In need OF immediate attention,
others Will not be called from state OF nature
for many years to come. The Nrooman street
law requires that no assessment made for street
Improvement purposes shall exceed In its cost
90 cents OIL tile 81 OF the assessment levied by
the City ana County Assessor for State and
county tax es.
Districts needing street grading ana similar
improvements have in many instances been con-
siderably raised, and in no instance reduced.
This Will permit Of reasonably rogressive street
improvements wherever needed.
REDUCTIONS ON IMPROVEMENTS.
Reductions 10 The value of over three millions
we've made on improvements built prior TO
March, 1889.
The greatest percentage of these reductions
was made IN the Older sections OF the city and
Oh abtlquated houses OF many years standing
Tenants cannot be blamed for believing 1t 10 be
TO their Interest and that II Is desii able 10 ADAM
don oldfashiOned. illybulli. dlDgy looking strnct-
uIes for lie purpose OF occupying newly con-
sructed houses of more modern design. over
and above the usual motives they wish TO avail
themselves, on sanitary grounds, OF the benefits
of the plumbing law enforced In the cODStfuc-
lion of new residences 1his enforces Oh owners
OF old-siyle houses the obligation OF reducing
rents. Ibis office was compelled TO recognize
The TACT that decrease In renlable availability
meant decrease In improvement values.
Further, for many years prior To my term OF
ONCE 1t was the strongly adheIed-to policy oil
Ills department to discourage the granting of
reductions ON lmpioyene ats already built, aud
also 10 gradually RAISE the percentage OF pro
policy was the natural sequence and outgrowth
flowing from the action OF the State Board OF
Equalization, Insisting upon higher standard
valuation being here established, aud annually
enforcing this insistence by raising and lncreas-
ing The valuation on all properly on our assess
ment-roll.
However. the time has arrived although long
delayed, when IN my judgment, consideration
should be given tile subject of actual values In
lie matter OF improvements located IN many OF
the Older and less modernized districts III the
city.
Attention is called by the Assessor to the
increasing amount of work in his office, and
he advises larger clerical force. A table
is given showing that the amount expended
for deputies has been reduced from yearly
average of S133.S26 from 1878 to 1881, to
S73,627 from 1856 to 1890, although the
work of the office has been greatly in
creased
During the year ending June 3oth there
was collected in poll taxes S75,176 90. This
the School Fund, and then redistributed to
the counties. The Assessor inquiries what
good object this antiQuated method OF
double collection and distribution can serve,
and suggests that each county be given
direct that which it collects.
THE RATE OF TAXATION.
The tendency OF many American cities Is
toward large and increasing expenditure III the
conduct of their municipal government. The
average Dd IN d ae s0 2, ms PlUpsy
struggle TO keep these expenditures within
reasonable limits. His Efforts cannot be said to
have always been successful Municipal outlays
are moi always made in a manner to merit In
dorsement, nor do they always encourage hope
OF reasonable economy, even when made fer the
most meri Orious oDjeci.
Surprise then should not be entertained that
even so pi oppressive a body OF people as the cit.
zens of San Francisco should desire TO place
limit 10 The rate OF taxation on property. Time
had demonstrated TO them the comparative ease
with which municipal expenditure might be lin
lied, when low taxation caused the financial
stream TO trickle but feebly Into our municipal
stronghold. Time had also sufficiently demon
straIed 10 them the almost utter helplessness OF
attempting to successfully agitate and remon-
stTaIe against extfavagant expenditure when
high rate OF taxation produced an OVERLOOKING
treasury.
This lesson was not lost upon our own tax.
payers. The history OF other cities might one
day become our own, the remedy was TO limit the
amount Of tax to be derived from the taxation OF
property, real and personal. This sentiment
fayorng Limitation of taxation made Itself felt IN
tile local municipal conventions OF each political
party. 1900
as also 1885, formulated and embodied In its
platform pledge OF assurance 10 the public TO
not tax real aud personal property In sum TO
exceed 81, 800. 900 for local purposes. This sum
was precisely the amount OF tax that would be
produced by a tax rate Of one dollar upon the
hundred of assessment upon an assessment basis
of S23o,ooo,oo0 for the entire real and personal
property roll
That is what Is meant by the term "Dollar
Limir' in municipal taxation, term little un-
de stood and often uniustly aSsailed. took
this pledge; so did the other nominees OF that
convention. This pledge was made binding upon
all candidates subsequently elected. This pledge
prohibited the collection Of taxes exceeding
fixed sum- limited 10 S2,3o000o, from real and
personal property. All municipal expenditures
exceeding the sum OF S2,300,000 must be de-
rived from sources other than real or personal
property.
That Is the true and only proper meaning OF
the tenn " Dollar Limit" The meaning OF this
term has become, to great degree, SO confused
in the minds OF many that the uuthinking have
permitted themselves TO cast blame upon tbis
Office Tor not "raising the assessment-r0ll
higher" A large mass OF people are under the
tends TO hinder and retard public improve
ments," and that a " high" assessment prog less-
lively assists them.
WANT OF JURISDICTION"
The following table will assist In making plain
the want oil jurisdiction" OF the Assessor in the
matter of placing large" or any other sum, at
the disposal Of the County Treasury. To some
IL may seem out OF place 10 introduce the subject
of the dollar Limip' here, but l do not share
this impression. My reason for presenting this
subject In this, my annual report, Is because
believe 1t TO be public duty. In my estimation
there Is moral obligation resting upon officials
Occupying public station to never allow public
error OF d certain class to--uncontradicted-ob-
tain control OF public conviction. Every official
is performing high duly, beneficial 10 tile citi-
zen taxpayer as well, In setting the citizen
ton OF the capable official who may be monen-
tarlly misunderstood, whilst honestly lab0ring
for the welfare OF The Interests held In official
trust by him.
Pledged maxi