The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-04-10
IT'S VIRTUE is A FAULT.
The New Revenue Law Will
Not Be Enforced This
Year.
A LooPHoLE IS DISCOVERED
Auditor Broderick Finds and Seizes
1t The Law Full of
Flaws.

City and County Attorney Cresweu has
before him for solution probably the most
important question that he has been called
upon to answer since he took office.
The question is, "Does the act amending
the revenue law as it relates to the collec-
ton of taxes in San Francisco take effect
in the present fiscal year?" If it does it
will leave the city and county treasury
empty for three months-which means the
suspension of the government for that
period. Any embarrassment of the machln-
cry for collecting the taxes at this time
is an aggravation of very aggravated
situation in view of the S211 800 worth of
debtors and threatened deficit under any
circumstances of $350000.
But in case Mr.. Creswell should decide
that 10 his mind the law is in force at this
minute some means would at once be
taken to secure the judgment Of the SUI
preme Court. For Auditor Brode rick, who
is delegated by one OF its provisions to set
the law in motion, declares emphalcally
that he will decline to do so this year.
He has discovered what he considers is a
fatal defect, He has shown his discovery
to Assessor Siebe, his deputy, Herzer, Tax
Collector Block and CITY and County At
agree with him that the defect knocks out
the law for this year and that this goes far
toward smoothing away many immediate
difficulties. Mr. Creswell, with that eau
ton which has put him in a proverb, says
? ''if, " and takes his own time.
This is Mr. Broderick's discovery, so
gladly hailed by Assessor and Tax Col
Iector and by everybody else who under
stands the mlstit character Of the law. Sec
ton 1873 of the code is made by this law to
read
1888. On or before the first Monday in
March OF each year the Auditor shall furnish
the Assessor with blank personal property
receipts in book form, with stubs attached,
numbered the same as the receipts, each book
having fifty receipts, in a form prescribed in
section 3640, and charge the Assessor with the
number OF receipts issued. On the hrst Monday
in August the Assessor shall return all unused
receipts and the Auditor shall credit him with
the number returned.
This bill did not become a law by the
Governors signature until March %. This
is Broderick's discovery-that law which
was born March % could not require him
to perform a duty before March l of the
same year. Therefore he viii not trouble
himself about supplying the Assessor with
. forms for the collection of the tax until the
first Monday of March next year. The
Assessor not receiving the forms cannot
collect the tax as required by them and SO
the assessment under the old law goes
steadily on.
To be sure Mr.. Broderick could if he
wished make up the receipts in a very
few days, and there is plenty of time to
otherwise carry out the provisions of the
law, but in the meantime the treasury will
run down and the city become temporarily
bankrupt. And as Broderick says the law
requires Of him an lmposslblllty in the
initial act setting it in motion he will not
attempt 1t.
The law provides that it shall take eff
feet and be in force from and after its pas
sage" and Mr.. Creswen says the question
TO be determined is whether the provision
as to the exact date upon which the blanks
shall be turned out by the Auditor is man
datory or not. Broderick replies that so
far as he is concerned it is.
SAT the time the bill was signed" said
Deputy Assessor HerZer yesterday, "the
work of taking the assessment under the
old law was well under way, some &C, 600
returns being in our Office. The new law pro-
vides for any amount of trouble and a good
deal of injustice" continued Mr.. Herzer.
besides changing the time for taking
the assessment, the method is different
harsh, unjust and [ believe unconstitu-
tional. The Assessor is made a tax col
lector and a sheriff. He is required to col
lect such personal tax as is not secured by
real estate on sight. The Assessor begins
the collection of personal tax in March
The Board of Equalization does not sit un-
til after the first Monday in July.
Therefore the poor man, or the rich mar
for tn matter, who has no real estate, ha:
no appeal, but must pay what he is as
sessed. If he refuses the law requires the
Assessor to seize and sell his property
Here is a big dry-goods concern, for in
stance, which has no real estate. perhaps
but may be assessed at $500, 900. They may
think it excessive, but the Deputy Assessor
clothed with greater power than the Sheriff
is required to seize and sell the institution
if they do not pay on demand. They have
no appeal. And SO it is with every mar
who has personal property but no real es
tate. The man with real estat,
need not pay his tax until October
and then with a penalty for delinquency
he can have extension until the end O
April following. Manifestly this is dis
elimination of the most fragrant kind
Under all laws heretofore no man was re
quired to pay until he had had his day il
court, and if the thing is tested l do no
helinVa he ram he made To do So NOW ~