The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-08-24
WHY THE TAX LEVY rs HIGH.

In announcing that the State tax levy
for the present fiscal year will reach the
excessive sum of 66 cents upon each $100
worth of property the State Board of
Equalization must not expect to cast upon
the last Legislature the entire blame
for this excess above the expected rate.
The board itself must bear large portion
OF the censure which the imposition OF
such tax levy invokes. If railroad vaiu-
ations had been placed by the State Board
of Equalization at a proper figure the tax
rate for the entire people would have been
much lower than it is, notwithstanding
the reckless extravaganza of the last Legis-
lature.
A few figures drawn from the official
records Of the board will show the truth OF
this assertion. In the year 1887 the rail-
roads of California were assessed at
valuation which the courts have since sus-
tanned and declared to be legal and just.
In that year the Southern Pacific Rail-
road Company of California had 1O22
miles of road which was assessed at
total valuation of $16500,000, upon
which at the rate of so cents upon each
500 there was or should have been paid
into the State treasury in taxes the sum
of $50, 500. In 1895 the same railroad COM
pany had 1860 miles of road upon which
the present Board of Equalization placed
total valuation of 900, and upon
which at the same rate there would be paid
into the treasury $S1 $50.
A comparison of these figures will show
two results. The first of these is that with
an increase of 83S miles in 1895 over the
mileage of 1887 this railroad has actually
been assessed at valuation S25O,OO0 less
than it was eight years ago. The second
result is even more significant. Ii the
valuation per mile of 1887 had been adopted
for the assessment of 1895, as it should
have been, the Southern Pacific Railroad
Company of California would have been
valued at $50, 022, SOC instead of SIG, 250, 900.
This would have been an increase of $13,-
522, SOC, and at the rate of so cents per hun
dred dollars would have Melted to the State
treasury SOS, ia more than it will receive
under the assessment which the Board of
Equalization has made.
By applying this comparison of assess
ment between the years 1887 and 1895 to
the Central Pacific, the Northern Railway
and the other lesser lines leased by the
Southern Pacific Company, it will be found
that the State Board of Equalization has
caused the sum of over $3.50 900 to be lost
to the State and to its revenues for the
present year. If this increase in the
amount of taxes assessed to the railroads
of the Southern Pacific Company had been
compelled by the State Board of Equaliza-
ton at its recent session, the general rate of
the tax levy for the whole State would
have been far lower than it seems it will
have to be.
In view of these facts and figures the
attitude of the State Board of Equalization
in bringing the officials of the various
counties before it to show cause why their
assessments should not be raised should
subject them to the scorn and contempt of
the people of California. For this de-
parture from duty there is no justification
and only one excuse which it is possible
for the members of the board to offer.
The majority of its members are new to
the Office, and may be able, therefore,
to plead that they were unfamiliar
with the history of railroad juggling
in the matter of assessments during
previous years. 1t may be possible.
that the people of California will be willing
to accept this excuse for a season and bear
the injustice which has been laid upon
them for the year. The excuse, however,
has been outworn by single using, and
will be vainly urged and relied upon an
other year. When the time arrives for the
State Board of Equalization to make its
next railroad assessment, they will be ex-
pected to act in the light of what they now
know, and to retrieve themselves in some
measure at least from the outrage injus-
tice and dishonor of their action in the
assessment and equalization of property
for the present year.