The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1894-02-21
TO BE ASSESSED.
Certain Fair Property Is
Taxable.
Opinion of City and County Attorney
CreSSwell as Given to AS
SCISSOR Siebe.

City and County Attorney Cresswell yester-
day sent 10 Assessor Siebe his opinion OH sew
eral questions prOpOunded to him by that
Official as 10 his power to assess property AT The
Midwinter Fair. According to the opinion GER
tain personal property at the fair can be
assessed.
Chief Deputy Herser, speaking for Assessor
SieDe alter the reception Of The opinion, stated
that the Assessor would take steps 10 include
all taxable property at the Midwinter Fair on
his rolls when lie started 10 make assessments
in March. lie said that the Assessor never had
any idea of assessing the main buildings.
The following Is City and County Attorney
CreSSWelPS OpIuiOu:
John d. SieGe Esq. City and County Assessor
DEAR SIR; WIN quote aud answer, seriatm, the
questions submitted to me Tor my opinion in
your commun icallon OF recent date;
Question l-"ATe the buildings that have been
erected Tor exhibition purposes at the Midwinter
FAR grounds In Golden Gate PARK aSseSSaGIe ~
The lands and improvements Ia Golden Gate
PARK are under the law exempt from taxation
The Park is under the control and management
OF Park commissioners, who have the right To
lease any portion Of u until the same shall he
CURED for the Improvement OF the PARK but no
such lease shall be Tor longer time than Unree
years from the date thereof.
nave been unable to find on record among the
public records of the city and county OF San Fran
cisco any tease from the Park Commits toner's OF
the lana of the Park occupied by the Miuwinter
Fair. will assume that lease was made by the
Park COmmi Ssioners, and inasmuch | do not
know the terms OF the lease ana have no power 20
some general rules for yonr guidance when you
shall have ascertained the terms OF the lease.
The buildings are exempt from taxation n they
are part OF the park They are not exempt from
taxation If they not part OF the PARK. They
part OF the park If they erected so as to
he ahxed TO the land unless AN agreement OF the
Park Commissioners permitting them TO he
moved has been made, or the PARK Commissioners
have required them to be moved.
They not part OF the para. even though az
fxed TO the land. II an agreement has been made
by the FarE Commissioners permitting them 10 be
moved. IL The Park Commissioners
CURED them to be moved.
Question ,. should distinction be made
between bu iIdingS that have been put up for ex-
hib1tion purposes only and those where business
is transacted? CAS-. for Instance, the concessions
To put up restaurants" etc.
Ii is the ownership OF those buildings and not
the uses 10 which they are put that determines
whether they can be assessed for taxation or not.
Question ,. us the personal properly ON exhibit
ton AT above fair grounds assessabie?"
The personal property on exhibition at the Mid
winter Fair consists or imports from foreign
countries, exhibits from sister States exhibits by
residents OF the state of California who non
residents OF the city and county OF San Francisco
and exhibits by residents OF the city and county OF
san Francisco.
1t is apparent that eacn class of personal prop
erty must be separately treated in answering your
question. because the same rule OF law does not
Il ply to all
by an ACT of the Congress OF the United States
''al articles which shall be imported from foreign
countries for the sole purpose of exhibition" at
ton shall be admitted free Of duty, custom fees
or charges" and 'all articles which have
were at the passage OF the act ION exhibition at
the Worlds Columbian Exposition Chicago
could Oe taken TO the Midwinter international
Exposition. Should any OF the articles be sold
Withdrawn for consumption the act provides they
shall be subject TO import duties. Such exhibits
are not part OF the property OF the country.
tax ON them would be tax on imports Such 3
tax would be in violation of the constitution of
the United States.
The pc sonal property from the sister States on
exn. Dltion at the Midwinter Fair IS temporar lily
here: though in the State it has not become a
OF the general OF the of
State II is here to be looked at and taken away.
In my opinion il is not taxable
The personal property on exhibition at the Mid
winter Fair owned by residents OF the State OF
California who are non-residents OF the city and
the Supreme Court OF California, is not part of
the taxable property OF the city and county OF san
Francisco, unless IL has sItus of its own in the
said city ana county independent OF the domlcile
OF its owner
The personal property exhibition at the Mid
winter Fair owned by residents OF the city and
county OF San francisco. not having a stuS OF Its
own nuepehuenI OF It's oMheI' anu personal prop
erty on such exhibition owned by non-residents of
said city and county, having situs OF its own in
said city ana county. can be assessed for taxation
In the city and county of san Francisco.
Question 4-"Should a distinction be made be-
twesn articles that are for exhibition only and
those that are put up Tor sales ?"
My answer to question shows what personal
property ON exhibition at the Ahdwinter Fair can.
and county OF San francisco.
No distinction should be made between such ar
ticles that are for exhibition only and those ex-
hibits that are put up for sales
Question 5-"As the fair in all probability wiIl
close before this years taxes become due and
payable would 1t be the duty OF the Tax Collector
ASS TO collect the tax at the time the as
sessment IS made? (as it is done IN the countieS
outside OF san Francisco y"
The Assessor is not the Tax Collector of the city
and county of san Francisco, and cannot at the
time of making assessment tor taxation collect
the taxes on personal property.
HARRY I. CRESwELI,
Attorney and Counselor of the City and County OF
San francisco.
February 20. 1894.