The record-union., 1892-12-02
THE STATE TREASURER,s SITG-
GESTIONG

GESTIONS.
The report of State Treasurer McDon-
aid is at hand for the forty-second and
forty-third fiscal years. In introducing
the report he makes suggestions that if
made effective will call for legislation.
The first of these strikes us with special
force as most commendable.
Under the law as it is the Tax Collector
of the counties receive 6 per cent. for the
first $4,000 collected, and 4 per cent. on
all over $4,000 and under S20,O00 and 2
per cent. on all over $50, 900. Certain coun-
ties are excepted from the operation of
this law. The statute was passed when
the fee system was in vogue, but now that
it is abolished these percentage allow
ances go into the County Treasures.
When the levy for State taxation is
made, this item of collection fees has to be
taken into account; so, too, when Super
visions fix the levy for county purposes.
they must consider the fee income, and
deduct from the county levy the sum the
county will receive for collecting the
States portion.
Obviously, therefore, this whole system
is useless. 1t requires certain amount
of calculating and perplexing figure en-
try, and serves only to complicate the of
fcial system Of bookkeeping. The State
Treasurer advises that the law be re-
pealed, and in doing so he does well, and
steps out of the beaten track in which
most reports by State Treasurers have
trod. We do not recall that any report
by California State Treasurers has con-
tanned suggestions of this order. They
have generally consisted of the tables of
receipts and payments, and showing of
the condition of the several funds.
Another suggestion by the State Treas
urer is made, that is equally in an
economic direction and should have leg
islative approval. The present law re-
quires the counties to turn the school
fund into the State Treasury, from
which, after apportionment, it is drawn
back on Controllers warrants. The
Treasurer thinks that the law prescrib-
ing this formula can be so amended as to
save to the counties from $1,000 to S.. 900
a year. Thus, it costs the central coun-
ties 10 cents s., 900 to transport the gold
coin to the State Treasury; it costs the
more distant counties a good deal more.
To carry the coin to the Capitol and then
little later to carry it back at specific
cost for the freight, is surely uneconomic
and unnecessary.
The Treasurer cites the cases of San
Francisco and Los Angeles: December
%. 1891. San Francisco sent to the Treas
urer S526, ,S26 OF; January r. 1892, that
city drew from the treasury 1895. .O93 "a.
The expense for carriage both ways was
S47s 50. December %. 1891, Los Angeles
County paid in S9o,92O 81, and January
IA, 1892, drew out Sl5S,5l3 30. Her cost Of
carriage both ways was s6l4 Now, sup
pose the Treasurer's plan 10 have been in
operation. The San Francisco Treasurer
would, on making his settlement with
the State have estimated as nearly as pos
sible the amount his county would re-
ceive from the State for school purposes
when the appoItionment should be made
by the Superintendent of Public Instruc-
ton. Suppose that for this sum he had
made a certificate under seal, and that the
State Treasurer had been authorized to
receive the certificate as money in settle
ment with San Francisco. Then the ac-
tual amount transported would be the
difference between what San Fran
cisco paid in. and what she would
probably draw out. If the certificate
proved to be too great, the remainder
could be paid in separately; if it was not
made out for enough, the State Treasurer
could pay the remainder and charge it as
at present. In the instance cited of the
payment and receipt in 1922, San
Francisco would. instead of transporting
$526, ,S26 OF to the Capital, and little later
Transporting S3e9, ,093 81 back from the
Capital, have carried in the first instance
only about Sl27, ,732 % to Sacramento, and
have been put to no cost for carrying any
coin away from the State Treasury. On
the other hand, Los Angeles would have
sent nothing to the Treasurer but the GER
tificate OF her collections, to be counted as
coin, and the only transfer of coiniwould