The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-09-25
QUARRELING BY LETTER
The Acknowledgement Refuses
to Meet With the
Board.
WAREHOUSES; SHARP REPLY
Ignore the Legal Adviser in Instruc-
lions to County Audi
tors.

SACRAMENTO. CAL, Sept. 24.-The
State Capitol has become a seat of con-
slant strife. Following closely upon the
heels of the clash between Controller Col
gan and the State Board of Examiners
comes another even more bitter between
the Board of Equalization and Attorney
General Fitzgerald. Chairman Morehouse
and the States legal adviser have INDUCED
in some caustic correspondence, which was
| made public to-day.
At the late session of the Board of Equal
iZation the assessments on twenty-six
counties of the State were reduced 10 per
| cent, and since that reduction an inquiry
| reached the Attorney General from Teha-
ma County as to whether, in the case of
mortgaged realty, the reduction was TO be
made upon the mortgage or upon the land.
The Attorney General delivered an
opinion to the effect that the reduc-
| ton should be made upon the assessed
valuation of the mortgage for these rea-
| sons; First, that they, together with all
other secured debts, are, for the purposes of
assessments and taxation, to be deemed
and treated as an interest in the property
affected thereby. Second, because mort
cages and other secured debts are not SOL
vent credits within the meaning of SUBJ
division of section 36l7 of the Political
Code.
When the matter was brought to the at
tention of the Board of Equalization it
differed from this opinion, holding that
| the assessment on the property itself
should be reduced, and that mortgage
was only an interest in property. After
due consultation on the subject it was
agreed by the members of the board that
telegram be forwarded to Attorney Gen.
eral Fitzgerald requesting his presence at
| the meeting of the board for the purpose
of consultation on the subject. The fol.
lowing answer was received:
OFFICE OF ATTORNEY ENERAL, !
SAN FRANCISCO, Sept. 23.}
To Hon. L. c. Morehouse Chairman State
Board of Equatization-DEAR SIR: I am in re-
ceipt of your telegram of this:date, requesting
me if possible TO meet the State Board of Equal
ization tomorrow. This, l regret to say, can
not do consistently with the public duties i'm
posed on me by law 1t is no part of my duty
to attend the meetings of State boards, COM
missions or other bodies, except the Supreme
Court (See section 47O. Political Code) 1t
will, however. give me pleasure to give your
question of law relating to it as such.
Notwithstanding the law does not require it,
have instructed my deputy, Judge Post, to
meet the board and render it any assistance he
can. Respectfully yours,
| w. +. FITZGERALD, Attorney-General.
In accordance with the Attorney-Gen-
erals request Judge Post appeared before
| the board and stated that any opinion rem
| dered by him personally would in no man.
| ner be binding upon the Attorney General,
and that the proper way to proceed in the
matter would be to procure straight
| opinion from the Attorney General,
| whereupoa the following response was
mailed to the Attorney General by L. &.
| Morehouse, chairman OF the Board of Equal
| ization:
! OFFICE STATE BOARD OF EQUALIZATION,
SACRAMENTO, Septem Der "a.
| Hon. W. F. Fitzgerald, Attorney General, San
| FrdRcisco-DEAR SIR: I peg to acknowledge the
receipt of your favor of yesterday. 1t is a mat
ter of regret to this board that you find it in
consistent with your public duties to meet with
| us for consultation on matters of Importance
affecting the revenues of the State-questions
which cannot always be reduced to writing and
which must be decided without delay.
| 1t appears to this board that while the law
may not make it a part Of your duty to attend
meetings of the State Board, official courtesy
| and the public interest would seem to require
| it, especially when the particular State Board
is holding its session in the State capitol,
where the law requires your Office to be. Here
tofore we have felt at liberty to call on the
| Acknowledgement to consult with the board at
| any and all times, and they have always cheer
| fully complied with the request OF this board in
! that particular.
The Attorney General, as we understand it,
| is the counsel for the several boards, commits
| slons, etc., and, as we understand, no State
| institution Is empowered to employ other
counsel (see page Sc, statutes 1S95). AS mat
| ter of courtesy we invited you to consult with
| this boaro in consequence of reading in the
| public prints your opinion given to two or
| three Auditors in relation to the decrease of
mortgages, and, it being in conflict with the
| instructions given the Auditor by this board,
we decided 1t proper to consult with you
and get the reasons for such opinion. AS
| long as you have called attention to section
47O of the Political Code, regarding your
duties and claiming exemption from attending
sessions of any State institutions except the
Supreme Court, 1 would respe ctfully call your
attention to section S52, which provides for
your residence here where we might consult
with you without delay, and If, in case of your
individual absence, you would permit your
assistant 10 act for your Office delays might be
| obviated. But in your letter of yesterday you
stated you would send in your deputy, Judge
Post to consult with the board. On such con-
| sultation, while your deputy seems to agree
with the board, he aid not feel authorized to
give an opinion. Very truly yours,
L. C. MoREHoUsE,
Chairman State Board Equalization.
Before adiourning yesterday the board
prepared and had mailed the following
circular to the several County Auditors:
SACRAMENTO, Cal, Sept. "a, 1895.
Dear Sir: Referring to our order of August
80, 1885, in which the property OF your county
was ordered reduced 10 per cent, you are
hereby instructed as follows:
In all cases where the property rs subject to
| a mortgage or trust deed the percentage must
| first be deducted from the assessment of the
property affected, and the deduction made
| from the decreased assessment; and the change
must correspondingly be made in the total
value column, otherwise there will be less
| amount of taxes raised than is necessary