The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-04-13
THIS is FINANCIAL CHAOS,
San Francisco Has No Opera
tive Law for a Tax
Levy.
THE OLD LAW rs REPEALED.
Assessment Completed Under 1t
May Be Illegal-The New
Act Tardy.

Something in the nature of panic pre-
walls among the powers that be at the City
Hall in relation to the power to levy and
collect taxes.
There was to have been conference be-
tween the members of the Finance Com
mittee and the heads of departments yes
terday, the City and County Attorney, the
Auditor, Tax Collector, and each of these
was present at the meeting of the COM
mittee for time, but they did not get to-
gether, and no definite action was taken
further than to determine to communicate
with the State Board of Equalization, and
arrange meeting with them, to determine
upon some ground that the city can take
and stand to with the support of the State
board.
The fact appears to be Ithat.the new rev.
enue law has left San Francisco without a
revenue law for this year. The old law
has been repealed after the assessment has
been made under it, and the new law,
which provides an entirely different
method and times for taking the assess
ment, leaves hardly enough time in it's
change of dates for the levy to be made,
even if there was money enough in the
treasury to enable it to be taken.
Auditor Broderick thought he had dis
covered a perfectly clear and lawful way
out of it, but J ohn A Russell, clerk of the
Board of Supervisors, has made another
discovery that spoils all that.
The law requires the Auditor to furnish
the Assessor with blanks for the collection
of personal tax before March /, while
the act was not signed and did not become
a law until March %, which Broderick de-
clared was fatal defect and practically
n afa tod Of tha IL,
next year, leaving the city to work under
the old law for this year. The clause re-
pudiating all laws in conflict did not
operate against it.
But Mr.. Russell yesterday called atten-
ton to another law, approved the same
day, which distinctly repealed the old law.
1t reads:
Section /. An act entitled Gan act in relation
to the assessment and collection of taxes upon
personal property in the city and county of
San Francisco" approved March IL, 1884. is
hereby repealed.
Sec. 2. All counties and cities and counties
of this State are hereby required to conform to
the provisions of the Political Code in relation
TO the assessment, equalization, levy and col
lection of taxes on personal property for reve-
nue. purposes, and all laws now in torce in
relation to revenue are hereby made applicable
to all such counties and cities and counties,
Sec. 3. All acts and parts of acts in conflict
with this act are hereby repealed.
This is neither as deep as a well nor as
wide as a barn door, but it is enough.
There is no cloud of doubt hanging over it.
The old law is repealed.
Now, the Assessor has about completed
his levy of the assessment under that law.
1t is not done according to the provisions
of the new law and is therefore not done
lawfully That is what the taxpayers may
have chance to say anyhow. Therefore
there is CONSERVATION.
The new law requires the personal tax
to be collected in March, and it is now the
middle of April. There are many reasons
why the tax cannot be assessed and col
lected under the new law this year. 1t is
known that the repeal of the special law
governing the collection of taxes in San
Francisco, and the bringing of this city
and county under the general law, was
largely due to Mr.. Morehouse, chairman
of the State Board of Equalization. 1t was
determined to communicate with him and
the board, arrange a conference and try to
discover way out of the difficulty, which
to the officials at the City Hall seems Just
now undiscoverable.
Supervisor Taylor, speaking OF the mat
ter yesterday, said: "This simply means
chaos. / had long talk with Governor
Budd before he signed this act, and pointed
out to him some of the trouble it would
bring about. He said in reply, 'Oh, it
will only disarrange your finances for one
year l told him that disarmament
of a few months in the shape we are would
compel US to shut up shop. 1t looks as
though this was going to compel US to do