The record-union., 1893-03-14
Fnnal eakf.,e 3rnmner.7

sold to the State should not find fault |
with regard TO the expense of servin5 |
notices, for had their property been pur- |
chased by private individuals they would |
be required to pay double the penalty ex- |
acted by the State.
Many OF these sales were made more |
than ten years ago, when the lands were |
assessed at nominal sum. Upon being /
redeemed the redemption is made on the /
last assessed valuation, when as d matter |
OF fact they have III many cases increased |
i'll value ten fold, they thus evading the !
payment OF taxes on the enhanced value, |
Under the provisions OF Section 40 of |
the Political Code it Is made part of the |
duty OF the AttOrney-G to rive |
opinions TO the state officers, when called |
upon, as to their powers and duties. and
we understand the law to be that such
opinions have the effect of Judgment of
court until overruled by a higher au-
thority: and it was the opinion OF the At
torney-G General at the time these con-
tracts were signed, and still is his opin-
ion, that the Controller had power to
enter into such contracts, and that the
Controller and Attorney had
authority to sign the contracts upon the
condition that the compensation of the
parties should be ratified, confirmed and
allowed by the State Board Of Examiners
when the bills were presented.
In all sales to the state where redemp-
ton has been MADE, the State obtains %
per cent. penalty upon the States portion
OF the taxes, and we consider it no more
than Just that the parties serving the
notices should be entitled to compen-
sation of 10 per cent, or three -ftths of
the penalty charged, subject TO the APP
proVal OF the State Board of Examiners.
We cannot see why persons whose
lands have been sold TO the State and who
have not redeemed in years gone by Hhe
sales extending from iStG-l to 1922 |
should complain about the expense of the !
service Of notices, Tor they had ample
time 10 redeem the property before we
took Office. II seems to have been the
custom in districts which suffered by
reason Of land booms to allow property TO
be sold to the State Tor taxes and have it |
Withdrawn, practically, from taxation |
and awaiting the return of another boom !
to advance the value of the property so |
that it could be sold to good advantage, |
the owners in that way escaping their |
Just proportion of taxation.
We also desire to call the sattention of
your honorable body to the fact that in |
every case, except i'll the city and county |
OF San Francisco, the Board of Supervisors |
OF the respective counties mentioned re-
quested the appointment of the persons |
who have been appointed by us, and the |
Boards of Supervisors appointed the same !
persons and entered into similar con-
tracts for the portion of the taxes due the |
counties. 1t may be true that the persons |
appointed belong to the same political |
party, and it may be true and is true that |
they were satisfactory to US. 1t can we'll /
be supposed that we would in our official |
capacity deal with persons in whom we |
had confidence, politically and otherwise. |
We contend that the revenue laws now |
in existence are sufficient to enforce the |
collection and payment into the State and |
~ IL.
against individuals and corporations, and |
so far as we are concerned we propose in !
the future, as we have in the past to see
that the laws are properly enforced, and |
that the taxes on every piece Of property |
in this State on which taxes are levied |
shall be paid. and where sale has been !
made TO the State that the property must |
be redeemed within a reasonable time or |
deeds executed to the State.
Had your honorable body paid careful !
attention to the report of the State Con-
troller for the forty-secOnd and forty |
third fiscal years page - of said report,
under the heading OF "Redemption OF |
Property Sold to the State for Delinquent |
TaXes') an answer would have been
found in relation to the subject matter of |
your resolution.
The sales of property to the State for
taxes cover period commencing in 1873 |
and extending down TO date. Much of |
LIlS property W AS SOlu uHuGE d very low |
rate OF assessment, and all taxes upon
such property since such sales have been
figured upon the assessed value at the |
time of sale, which the law requires, and |
such property has not for years paid its |
just proportion OF taxes. The redemp-
tion again brings the property upon the |
assessment roll at the present value. Civ
ing a large increased assessed value and !
lowering the rate of taxation on other
property.
In further reply to the third subdivision
OF your resolution, we desire to report
that we have assumed nothing, but have
obeyed the law and have carried ont the
authority the law has vested in us.
Ii any hardship has resulted from the
enforcement of the redemption of the
lands sold to the State for taxes, we sub
NIT that the persons who are finding
fault with the condition of affairs could
have evaded ali hardship and liability
had they paid their taxes as they should
have done before sale took place. We see
no reason why persons and corporations
whose lands have been sold to the State
for taxes should be shielded by political
or other influence from bearing their Just
proportion of taxation.
To show the result derived from the ap-
pointment of these agents the following
facts and figures are submitted for your
consideration:
From April, 1879, to January, 1891 when
we assumed office) period of twelve
years, there were filed certificates of re-
demption aggregating 5,6l7. From Jan
uary l, 1891, to March IL, 1893, there have |
been filed certificates of redemption
aggregating 6,266.
Particular attention is called to the fact |
that since the appointment of agents on
behalf of the State and counties, redemp- |
tions are rapidly increasing; during the |
first eight months of the forty-fourth !
fiscal year redemption certificates aggre- |
eating 300 in number have been filed. |
Respectfully submitted,
4. p. CoLGAN, State Controller,
w. FL. II. HART, Atty General.
There is talk of an excursion to San
Jose, in honor of the passage of Senate
Constitutional Amendment No, %,