The herald., 1893-10-04
TAX COMPUTATION COMPLETED,
An Interview With Auditor
Lopez About the Work.
Assessment Books Turned Over to
the Tax Collector.
The Comparison Between Alameda and
Los Angeles Counties Criticized.
The Reform Leaguers and How
They Arc Assessed.

cally completed the extension of taxes
upon the books in accordance with the
rate fixed by the board Of supervisors.
The work Of computation will cost
about $500, which ia more than the
Reform League thought it ought to cost,
and still is $500 or $1,000 less than the
cost OF the work last year.
A HERALD reporter asked the county
auditor about the cost OF the work and
in reply he stated:
s'Some members OF the executive
committee Of the Citizens League, pre-
sumably Mr.. G.J. Griffith or his export
and advisor, the honorable Aaron
Smith, have apparently put themselves
to considerable trouble in endeavoring
to ferret out figures for the osteEsible
purpose OF supporting their 500 eeti-
mate for the cost of computing, carrying
out and footing the taxes for this year,
and making the same ready to turn
over TO the tax collector on the first
Monday in October, as required by law.
"After ascertaining the cost OF similar
work in other counties, they have se-
lected Alameda county and compared 1t
with that of our county. This COMPARE
SON is unfair and misleading In several
respects.
NOTABLY, the work OF extending the
special school tax. 1t requires more
time to compute this tax on the county
books than the state and county tax,
for the following reasons: We have
fifty-nine (59) different school districts
to levy tax for this year at rates varying
from .05Y to $1.80 on the 500, and we
have ae many as IL different rates to
figure on some pages; this work re-
quires the utmost care, lest the wrong
rate might be computed; and as there
isAo practicable way OF proving this
work, it is therefore the most difficult
feature Of the tax extension.
Alameda county has eighteen (1S)
school districts to levy for while Los An
reles county has ffty-nine (59). being
three times the number OF Alameda
county.
"The fact that Alameda county's val
uation is higher than our county, should
cut no figure in the amount OF labor,
and cost Of this work.
"The work of computing the taxes
consists of extending the tax on each
lot, or parcel of land, in the county, and
described on the assessment books. The
number of items carried out on the col
umns of each page necessarily increases
the amount OF work; the rates used
must also be considered in this matter.
"This year our state and county rate
is $l33L, road tax 80; special school
taxes varying from .05 to $l.oO on the
500.
Alameda county's state and county
rate is 81, and road tax 80 cents on the
800 valuation.
''Onr assessment volumes consist OF
forty-six (46) linea. and six 10y columns
TO the page, upon which the valuations
appear, and the taxes are computed,
carried ont and footed. On some Of the
books there is valuation or item on
every line, covering over half Of the
book, and in some cases the figures that
have to be written and proved on each
page run up to 1000 and more. These
figures are the result OF the computation
of the state and county tax, special
school tax and road tax, at their respec-
tive rates. Each item has to be com.
puted singly and extended in its
proper column; the different tax items
are cross added, proved and carried to
the total tax column. The total tax is
divided into the first and second pay
ments, always taking the piecaution to
charge the personal property tax with
the first payment, and then comes the
recapitulation OF the valuation and tax
totals OF each page are taken off and
proved.
"Alameda county is less than one
fifth the size OF Los Angeles county, and
it is safe to assert that our county has
five times the number Of subdivisions,
parcels OF land or items to be assessed
that Alameda county contains.
Furthermore, l have been informed
by Mr.. Griffith himself that the pages
OF the Alameda county assessment books
are somewhat smaller than ours-how
much he did not etate. These details
are necessary to make an intelligent es-
innate of the amount OF labor aud cost
OF work, and not the amount Of valua-
tion or population OF the county. upon
which Mr.. Griffith seems to base his
estiinate and comparison.
''The fact that Alameda county's val
uation is higher than ours goes to prove
that their valueH are more concentrated.
THE statement published by Mr..
Griffith or his expert on the 21st states
among other things that the aesess-
ment Of Alameda county consists of 81
volumes, averaging 230 pages per book
or 1920 pages in all. and 80 men were
employed to do the work in seven days,
at the rate OF So 331s per day, the work
costing S7i9 S0'
"The idea OF the men doing seventy
five (75) pages per day will put any COM
petent accountant experienced in this
work TO thinking how such thing can
be possible even though the character of
their work is lighter than ours.
Had Mr.. Griffith or his advisors
taken the tfou BILE to solve this problem
they would have learned from their own
published figures that the men only
averaged 81 pages per day instead Of 75
as claimed.
The assessment roll of Alameda
contains 1920 pages now, il thirty (30)
men did the work in eeven (7) days, they
muet have done 260 pages. or averaged
" pages per day. At $685. per day,
each man earned $23 9S in ae ven ~ DAYS
and thirty (30) men earned $7l9.S0, the
coat OF work stated That being the
case. their statement proves to be er-
roneous and misleading.
II employed some OF the best ac'
countants who have heretofore worked
on the assessment rolls, bssdes some of
the men that Messra. Griffith & Smith
proposed employing. They all did their
best and could not have worked more
faithfully had they been paid $40 per
day, aud yet not single man averaged
20 pages per day Of this work.
had Messrs. Griffith and Smith been
I'd H. = = L l.