The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1891-02-05
DELINQUENT TAX LIST.

ne bolietfn Declared the Lowest Bidder
for Printing 1t.
oity ana County Attorney burst has given
MS opinion OF the nature of the delinquent
TAX list IN the following language, in an
swer 10 request by Clerk Russell:
too gu gu nave transmitted to me from the Commit
S CO VI tue board of Supervisors on Printing and
Ia, iai ies Tue following question: Which of the
olas lately presented To sa Id board for lie nubli
'fi o VI me delinquent tax list is the lowest?
of eSaue thiS request 10 refer TO no question
vi t eApeuielcy or public advantage 1t is Occa-
sioned, as | understand, by a question arising
tp p ee lace OF the bids to what constitutes
WHEY ufnIuuai assessment for the publication of
H., ns ules are Called Tor aud bids requested
~ ~ iS dsseSsmenl-rOl OF the CITY and county
% 80 pau FRANCISCO there appear In the case Of
LIVES fa,eei OF personal property assessed Two
purposes, 'NN 0N0 ioi No'n's
tn NE ieyy for the State purposes is made under
tue folltlcal Code OF The Stale of California nv
'"T otate Board Of Equalization.
by Inc i{ aol Guy ana county purposes Is made
VI VI t tIo bOaiu of Supervisors, under the pro-
visions Of the acc approved Marcn rs. 1871
i1ion's 10 the assessment and collection of taxes
OF San Frso onal properly In the city aud county
ava n t Two leyes are made by different bodies
feTe u trent authorities. They made at diff
49, 'inies; lhey become delinquent at different
a'' ne levy for the purposes OF the city and
,H Is extended Into The assessment book by
IL inaG H under Section of the act OF March
Ina TO- 81 =, on or before the fourth Monday of
eri nr VI edeh year. The sums computed aud
Audt,o III me SAID assessment-boOk by such
rnnui iU, III pursuance Of such municipal levy
eV1nstItute one individual assessment.
oa Uh .he wednesday following the fourth Mon
uIy VI pep temDer The assessment-book is re-
sTT,neu ny The Tax Collector 10 the Auditor.
No. ,upVu Inc Auditor extends into the assess
meht-oook the assessment upon each parcel of
PROPERTY under The levy for Stale purposes. The
n nnuS llleIelh OF such levy upon such parcel OF
ment. O"N- "'e''
,, II follows as consequence that, in the case of
Sa uIllnguent lax list Of the city and county OF
o n" = hhcisco. The tax imposed for city aud
Hvouuty imposes Is one assessor Mt, ana the tax
unused upon tie same property by the State
Ivy, ana appearing In the delinquent list
ment. ~
all ~ Judgment OF law, therefore, when rates are
calied iOf per assessments for tie publication of
tle delinquent list ana bids are furnished in
respohse the rates given per assessment are
r" ee9, MOI Tor The publication of the TWO assess
entire and single assessment by yiTIue of the
enIiy OF The property, but for the publication of
n'tar S'1pdlate assessment, whether imposed
uuuer the State or the municipal levy, and
property. Va
II lhe bids put in by the several journals be put
~ hlS rest results that the lid of the Evening
Gun Is Inc lowest. lie Evening Post offers
" 10 sueh printing for 72s cents per assess
ih11 ., rms wouid involve payment of double
o q; "a amount. or l4S4 cents for the publication
VI the uellhquent list as TO each parcel OF prop
eity, "nefe both the Stale aud county taxes
were delinquent. Tue Daily Report makes the
s sun pa and stands III lhe same position. In
ene case OF the journal of Commerce the bid is
OF l6 cents
lhe Evening Bulletin offers to publish each as
sessihell al cents, involving at that rate pay
In.nt VI IA cents for the publication OF deliu-
qI1n. 'dAes as 10 lie single parcel of properly.
IL makes an alternative bid OF 1919 cents for
lne publication of the double assessment as TO
eacli parcel OF pronerly assessed Either OF
d. TftIs HIM
are otherwise furnished the board.
Alter this opinion had been read to the
Printing Committee of the Board of Super
VlSors yesterday, Mr.. Curtis remarked that
III ms opinion it made the duty of the COM
lnittee clear. He accordingly moved that
the contract for publishing the delinquent
tax list be awarded to the Bulletin, and this
recommendation will go to the board.