The record-union., 1895-08-01
SOUTHERN PACIFIC ASSESSMENTS.
The Subject Discussed Before the
State EquaIizers.
Various Matters Explained by E. B.
Ryan-Scope of the State
Boards Powers.

The State Board OF Equalization met
Yesterday and representatives of the
Southern Pacific Company appeared be-
fore it in pursuance of notice that the
day had been set apart to hear any state
meut in relation to the different railroads
of the system, and also to give all informa-
ton relative to their operation and IN
come, and all other matters that would
tend to show the value of the property.
Incidentally the question came up OIL
certain local assessments made In the
State Of railroad property, which the
State Board of Equalization claims comes
under the Constitution, within its prov
ince to assess.
E. Black Ryan appeared for the COM
pany, and entered upon an explanation
of the question of assessment OF the local
lines running out of Oakland, when
were claimed by him to constitute pari
of the Central Pacific Railroad. de re-
capitulated their history and said thai
when they were absorbed into the Gen.
trail Pacific Railroad their franchises
died and they became part Of that road
and ceased to be operated under separate
franchises, and were therefore subject tC
assessment by the State Board OF Equal
iZation only, for their roadbed, rolling
stock, etc.
In relation to the assessment of the Cen
trail Pacific, he said that locomotive and
cars, placed on any side track In the OAK
land yards, could 60 to any point in the
State where the company's system is
operated, except on the narroW-gauRe
roads. He asked Secretary Coglan to read
the description OF the total mileage of
the Central Pacific assessed by the State
Board of Equalization in Alameda Coun-
ty. In addition 10 the main line. he said.
there were 14.61 miles of branch lines con-
nected with it in Alameda County.
The Alameda Assessor he said had as
sessed for little over three and a half
miles only, stopping at Thirteenth
avenue, where there is switch running
to San Jose. claiming it as local line, al
though both the local trains and the over
land trains run over the westerly portion
OF it and the original easement granted by
the city only ran from Market street to
Oak street, less than mile and half,
and no franchise was ever granted by the
city OF Oakland.
The local line was originally known as
the San francisco and Oakland line. The
whole of the lines in question have for
the past fifteen years been assessed by
the State Board of Equalization.
The Alameda Assessor assesses the
franchise which died when the line w as
merged in the Central Pacific road.
Proceeding to cost, he called attention
to the fact that the rails bought lately for
the San Joaquin Valley road cost only a
little more than $50 per ton, which is less
than the Central Pacific Company turns
in its rails at, from the fact that the rails
for that railroad are in place, although
the Constitution merely uses the term
rails"
Under the Constitution, the State Board
of Equalization is Instructed to assess the
roadbed and rails of all railroads operated
i'll more than one county; hence it follows
that the Central Pacific, being operated
in nineteen counties, should have its en-
tire rails in place. with the rOadbed on
which they rest. assessed by the state
Board. This naturally would include the
side-tracks with their roadbed, and is
emphasized in the boards demand to the
different railroad companies to return to
it ''the length OF track, sidings and double
track, reduced to single track"
Under the Constitution, by the pro rata
assessment for mileage Of railroads, while
railroad property in and near cities is
more valuable, it must be assessed on the
same mileage basis and the counties out
side OF San Francisco get the benefit of it.
That is, while San Francisco loses from
soc, 900 to $500, 900 by low pro rata assess
ment, the Mojaye desert and the arid and
southern counties, and in fact most of the
counties OF the State, gain by the pro rata
assessment on the total value of the road.
California assesses the Central Pacific
road and It's branches higher than any
other State assesses its railroads, the
others assessing the same class of prop
erty at from $1,000 upward. Mr.. Ryan
read the reports showing what different
States assessed their railroads at in Texas,
it being $1,000. and in Oregon much less,
on the average.
From Oakland pier to the west line of
San Joaquin County at Midway there are
sixty miles of Central Pacific road. From
Niles to the north of Santa Clara County
is eight and half miles. From the west
end of the mole 10 Brooklyn is five miles.
From First street south 10 Fruitvale is
six miles; total of seventy-nine and a
half miles. There is three and half
miles of double track on Seventh street,
which would make it eighty-three miles.
Commencing at Midway and running
through Stockton to Dry Creek is IS. IS
miles.
From Dry Creek through Gait to
Brighton, along the east line of Thirty
first street, across the American River
bridge to the south line of Placer County,
including two and half miles of track
in the city, is forty-one miles. From the
south line of Placer County, through Au-
burn, in and out of the county line in the
mountains 10 the southerly line of Ne
vada County, and thence through Truckee
and Boca to the southeast corner of Sierra
County and to the Nevada line, is 145