The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-01-07
MORE CHARTER WORK.
The Committee on Revenue and
Taxation in DeIiberation.
The Provisions of oakIand,s Charter
on This Subject Are Favored
Funded Debt Talk.

41"A'Ge, pI6eH, DeVlln, Johnson, ROBERTS
and Secretary White.
The committee devoted itself princi-
pally to making up in a skeleton form
the provisions it proposed to recommend
to be included in the charter, but several
times got off on other subjects, which
consumed much time.
oAKLAND's CHARTER.
The provisions Of Oakland's charter,
with reference to revenue and taxation,
was first taken up and read by Mr.. La
Rue.
There is quite wide departure in these
provisions from those of Sacramento's
present charter and Chris Green called
the committees attention To this. He
said that, on account Of the funded debt,
the provisions Of the proposed new
charter should keep close to those of the
old one.
But Mr.. LaRue had not finished read
ing the Oakland charter, so there was no
discussion on the point
The Oakland charter provides that all
powers Of a County Assessor shall be
conferred upon the City Auditor, the
County Treasurer upon the City Treas
urer, the County Clerk upon the City
Clerk or Auditor, ETC., and follows the
theory OF county government closely.
Another important provision is that the
City Assessor shall copy the county as
sessment, valuations and all, and apply
the figures TO the city assessment. MIR.
IaBue said he considered this a splendid
idea He could never see the sense in
making two assessments of city property.
UNNECESSARY EXPENSE.
Mr.. Green agreed with Mr.. LaRue. He
said it was only an unnecessary expense
and an unnecessary lot Of trouble.
Matt Johnson thought that inasmuch
as IN sacramento County and City the
assessments were made at different times,
this idea would not work.
Mr.. Green, however. said that the diff
terence in the time was so Insignificant
that 1t could not be presumed that valua-
TONS would change. Besides this, the
Time for making the city assessment
could be made TO conform with that OF
the county.
The senli-annuaI tax collections were
also discussed. and ii was the unanimous
verdict that il was n most desirable
method. 1t Kept money in circulation,
and eased the taxpayers greatly.
San Diego's charter was next con
suited. This charter provided that the
rate OF taxation should not exceed 80
cents on each SI00-going the dollar
limit Of Oakland one better. Otherwise
the provisions We're almost identical with
those in the Oakland charter. For reve-
nue. and taxation purposes. however, the
4scaI year begins on the first day Of
January.
QUITE AN OBSTACLE.
Mr.. Devlin called the committees ali
teution TO a serious obstacle that pre-
scented itself IN framing q new charter
lie explained that under the old charter
the tax rate was kept down in order that
the bondholders would not get too much
OF the revenue. They were entitled to 80
per cent. Of the money which goes into
the general fund, the rate Of which is now
one cent; then number Of special leVies
are made for other municipal purposes,
out Of which the bondhOlders get moth
ing. The question now presented was
whether or not it would be wise to con-
tiuue the scheme of making these special
IevieS. The bOndhOlders were entitled to
s. per cent. OF the levy, and if all the
money went into the general fund they
would get great deal more than they do
now.
Mr.. Devlin thought that the way to
solve the matter was to make a special
provision in the charter that general
tax, not exceeding one cent on the SlO0
shall be levied, and provide what this
money shall be used fOr-55 per cent for
the bOndholders and the remaining 45
per cent, say for salaries. Then make
provision giving the City Trustees power
to levy special taxes for other municipal
purposes.
Secretary Clinton White was afraid that
this would give the Trustees too much
power. Ii they took a notion to build a
milliOn-dOllar building they could levy
special tax, and the people would have TO
pay it.
WOULD LIMIT THEM.
Mr.. DevIin said there would be no
trouble from this source as a maximum
rate would be fixed on each special tax
in the charter. Continuing, Mr.. Devlin
suggested that provision could be made
fixing the total maximum rate at per
cent. for limited number of years. If2
per cent proved not enough to carry on
the city government, the assessment roll
could be raised or a special tax could be
levied on a vote of the people. This rate
would continue for limited number of
yeaTs-say until the debt is wiped out
and then the rate would go back to l per
cent.
The committee then branched off into a
discussion of the workings Of the Funded
Debt Commission and the city's indebted
ness, and stayed with it until they were
all threatened with brain fever. Then,
on the suggestion Of Mr.. LaRue, they re-
verted to the taxation provisions pro-
posed for the new charter.
After some discussion il was agreed
that the time for the falling due Cbecom-
ing a LEM of the city taxes should be
fixed at March LIST, so as 10 conform with
that of the county; and that the taxes
should be payable on the lst Of Septem-
Der, and become delinquent on the first
Monday in October. 1t was also agreed
TO give the authorities power to collect
the taxes in semi-annual installments if
they see fit.
The City Auditor, it was decided, should
submit his estimate of the expenses of the
current year on the last Monday in June.
and transmit the same To the Trustees /;
on the first Monday in August the Trus-
tees shall fix the rate OF taxation; the
same powers and duties conferred upon
county officers for the purposes OF taxa
ton shall be conferred upon the officers
holding similar offices in the municipal
government; to confer power upon the
Trustees, sitting as q Board OF EQualiZa-
ton, to raise the whole assessment roll
without citing individuals. The present
charter does not permit this.l
CITY TREASURER.
In the course of its deliberations the
committee got into discussion over the
ACCESSIBILITY of having City Treasurer,
and compelling that official to keep the
funds in city vault, instead of appoint
ing Treasurer and allowing him to keep
it in a bank, as at present. The talk was
cut off, however, by the statement that
the matter was III the hands of another
committee.
Resuming the regular work before If
fbe committee decided that the City Tax
Collector must settle with the Auditor
pud Treasurer at least once a week; the
Trustees sitting as Board of Equaliza-
ton shall have the same powers as those
conferred upon the State Board of Equal
ization (meaning that the Trustees can
raise the entire assessment roll by per-
centage).
from the Oakland charter, with slight
amendments, improvements and elimi-
nations here and there, and put together