The record-union., 1893-01-27

Southern Pacific Company called w. w.
Douglas, Deputy State Controller, as the
first witness. Mr.. Douglas had the Con-
troller's books with him, and in answer
TO Mr.. Cross said they contained records
OF duplicate assess SSnents-payments made
10 the state by the Southern Pacific Com
pany. He produced the official record Of
tie duplicate assessment of the Central
Pacific Company for 1883. 1t was offered
in evidence. The substance OF the rec
ord was that the State Board of Equaliza-
tion had assessed the property Of the
company by counties, at given amount,
also giving the rate, The road was
assessed in San Francisco, Alameda,
! Santa Clara, San joaquin, Sacramento,
Sierra, Nevada, Placer, Yuba, Sutter,
Butte, Tehama. Shasta and Siskiyou
Counties. Another portion in San Joa-
gum, Stanislaus, Merced, Fresno and
Tulare Counties.
The total assessment of the Central Pa
clhc Company in 1888 was l5,O00,000
Inc duplicate apporUionment book
showing the value OF the Central Pacific's
properly IN the various counties through
Whl@h ITS roads run, was then turned 10.
1t showed that the total tax claimed from
the company in 1883, for all the counties,
was S2lS,Sl2 rs. 1t showed that that
amount had been paid i'll by the COM
pany on the 2Sth day Of December Of that
year-betore the same became delinquent.
The money was paid to the State Treas
urer
Mr.. Douglas next turned TO the record
OF the duplicate assessment Of the South
ern Pacific Company for the same year.
That road was assessed in san Francisco,
San Aateo, Santa Clara, Santa Cruz, san
BenitO, Monterey, Tulare, san Luis
ObispO, Fresno, Kern, Los Angeles, san
BernardinO, san Diego, and another di-
vision i'll Kern and san BernarduO. The
total assessment Of the Southern Pacific
Company in 1SSS was SiS6, 756 60. The
entire tax was paid on the 2Sth of Decem-
ber-before the same became delinquent.
The Southern Pacific branch running
through Los Angeles, San Luis Obispo,
Ventura and Santa Barbara Counties
was returned for S525 600. The road was
taxed for SS,3}4 6S-and the entire tax
was paid.
Senator Seawell interrupted at this
juncture. he wanted to know if it was
not admitted that the taxes Of 1883, 1889, !
1850, 1891 and 1892 are all paid.
NO, sir" replied Mr.. Cross. "Alr.
Shanahan disputed it in the plainest
terms, as | understood him."
"W ell, il has been disputed a great
many times and by great many news
papers and people; so you may go on"
said Chairman Carpenter.
Continuing, Mr.. Douglas testified that
the California Pacific branch, running
through SolanO, Napa, Yolo and Sacra-
4llDllAO 1OADtAGSs W dS returned lOE CZ,JUU,-
100. The amount Of tax claimed to be
due on that assessment was 50, ,622 r. !
and the entire amount was paid. The
Northern hallway Company branch /
running through Alameda, Contra Costa, (
Solano, YolO, COlusa and Tehama Coun-
ties, was assessed at S2,225,0OJ; amount of
taxes, SZ1, $40 90, all Of which was paid
The San Pablo and Tulare extension,
running through San joaquin and Stan
lslaus Counties, was assessed tor SlSO, 600:
amount Of taxes, 81, $50, ali OF which was
paid. The san Pablo and Tulare Rail
way running through Contra Costa, Ala
meda and San joaquin, was assessed for
100000; amount OF taxes, $40, ,Z94 % all
OF which was paid.
Senator Seawell interrupted again, say
ing that he thought the committee would
admit that the taxes had been paid from
1855 to 1892, inclusive.
Mr.. Cross said that Mr.. Dunn had dis
puted that they had been paid, and he,
therefore, wanted it shown that this was
wrong.
Mr.. Dunn said he had only asked if
that were not the tact. lie did not mean
to convey that he disbelieved II.
Chairman Carpenter instructed the
witness to prepare tabulated statement
showing the aggregate amounts paid in
py the railroads managed by the Southern
Pacific Company and present It at the
next meeting Of the committee.
Il. Black Ryan, Tax Agent of the
Southern Pacific Company for twenty
years, was the next witness. As such he
was familiar with the tax records OF that
company. The Southern Pacific Com
pany pays taxes other than that paid di-
rect to the State 1t pays on station
ground, stations, rOundhouses, machine
shops, personal property, and everything
IN fact except the plant itselt-the road
the latter being paid to the State. Out
side of the State assessment for 1892. the
southern Pacific Company had paid an
proXimately $780, 900 year ever since the
adoption Of the new Constitution. They
had all been paid, too. Mr.. Ryan prom
ised to give the committee later on a
tabulated statement.
Mr.. Ryan, continuing, said that in 1885
all the taxes levied on the local assess
ments We're paid. The witness offered 90
Der cent. of the total State tax, on De-
cember 10, 1888. The offer was declined. /
Mr. Dunn saying he could not do it under
the law. 1t was simply his understand
ing Of the law that prompted his declara-
ton. In 1856, similar offer was made,
| but the witness could not remember the
particulars, In 1887 the same condition
prevailed, but he had no memorandum
with him to refresh his memory.
The witness said the company, in
1884, paid in S353 652 s.; in 1888, S356.-
| l49 S6; in 1882, S370l l24 ~; in 1881, $780,
9S5 6}; in 1850, S395, ,30l A.
The year 1850 was the first in which
any question arose over the assessments.
owing TO a change in the organic law.
| The aggregate amount that the conpany
/ had paid into the State was S5. .62g. .7S6 40.
Ia addition there was the Sl5O, 600 on per-
| sonal taxes. These payments had all
been promptly made.
Attorney Cross notified the committee
that the company did not claim to have
paid any taxes claimed for the years 1855.
1886 and 1887.
Except S49,OO0," corrected Mr.. RYAN |
In answer to another question Mr..
Ryan said the total amount claimed by
the State for these three years was 81 ,g9g.-
9S6 IT. This had not been paid.
Senator Seawell then cross-examined
the witness. In answer to his questions
Mr.. Ryan said the taxes were not paid
in the three years mentioned because the
assessments were considered Generous.
out of all proportion to the assessed value
Of other property in this State and to a
certain extent certain vicious element
was contained in it, as was thought"
Don't you consider that you ought to
pay something for those years?' asked
Senator SeaweL.
Yes, sir" replied Mr.. Ryan, promptly. !
''You are willing TO do that?''
"Yes"
"You offered to pay 60 per cent. right
along Of the valuation-what you pay on
now?'
you are asking for only my opinion"
YES"
''Weu," continued Mr.. Ryan, II think
that a regular assessment made for 1885,
1886 and 1893, not all together, but each
one separately-on the same basis OF
value per mile, with the regular levy Of
3 tN-. -, o. IL.