Los Angeles herald., 1891-09-12
Curiosities of REHABILITATION.

There is much yet to be said on the
mode and result of state equalization, as
both have recently been interpreted.
AS may easily be inferred, it is not a
grateful task on the part of the state
equalizer to raise the taxes on his con-
stituents. There was necessity, there
fore, that some manner of proceeding
should be discovered whereby that
official could vote against a raise on his
neighbors, while at the same time maxi
ing sure that the extra load was placed
on their shoulders.
1t would seem to be very difficult to
get up device of that character. But
the board was fully equal to the demand
in that respect made upon it. In the
principal raises that have been made,
the equalizers from the district voted in
the negative, while the other four voted
to put on the screws. When the case OF
San Francisco was called, there were the
usual four Alternatives. And then Swan,
the equalizer of this district, pinxit.
There are four members of the board
of equalization ,as the reader we'll knows,
elected from the four congressional dis
tricts in existence in 1879. To them is
added the controller, as sort of moder-
ator. The expectation of the trainers of
the constitution was that he would rep
resent the state in any contention that
might arise among the districts. On
this occasion Controller Colgan, how
ever, seems to have entered with spirit
into the little game sketched above.
AS already stated in the Bulletin, nine
counties in all have been raised by
the board, that is to say: San Fran
cisco, 80 per cent. Los Angeles, Is per
cent; San Bernardino, Is per cent. !;
Santa Barbara. 10 per cent. Orange, 10
per cent; Santa Clara, 10 per cent. !;
Kern, per cent. San Joaquin, 5 per
cent. The increase made in this county
to the state roll is $88, ,243, ,065. If the
board had not made any raise at all the
state tax would have been 1880,
SO the state SOC. limit was safe
under any circumstance. By the
raises ordered the state tax has been
reduced to 44.6 cents. But San Fran
cisco and the other counties raised have
to pay for this reduction. In this
county the state tax rate will be really
58 cents instead of 44.6 cents, by reason
of the additional sum of 1882, ,73l that
will be taken from the taxpayers. This
brings us back quite suddenly to the
pillage days, once more.
But the condition is much worse than
it appears on the face. The raise of
$88, ,243, ,065 does not go to mortgages.
deeds of trusts, contracts or other obli-
cations by which Edebt is secured,
money or solvent credits. The dead
weight of the increase comes down on
the unmortgaged part of the realty, on
goods in store, on furniture and personal
property generally. If person have a
piece of property worth $4,000, but
mortgaged for $4,000, under this equal
ization, the money lender will have
only to pay on $4,000 as before, but the
mortgagor will have to settle with the
tax-gatherer for the share remaining to
him on basis of $13, 900 instead of $lO,-
600. The mortgage has the benefit OF
the reduction in the tax rate thus pro-
duced. If merchant have goods in
store to the value of 100000 he will
have to pay taxes on $4,000. If a
mans piano be worth 500 and has