The San Francisco call., 1895-05-18
Mr.. DALTON WAS JEALOUS.
OakIand's Assessor Will Have
a Railway Fight on His
Hands.
E. BLACK RYAN's OPINION.
The Side Tracks Assessed Wara
The Side Tracks Assessed We're
Included by the EQUALIZATION
Board.

e. B. Ryan, tax agent of the Southern
Pacific Company, pays no attention to the
great increase in assessments made on the
railroad property in Oakland by Assessor
Dalton of Alameda County. He holds
that Dalton has exceeded his powers in
taxing side tracks in the Oakland yards.
MIR. Dalton's zeal, it seems, has already
created complications with the State Board
of Equalization, for when the assessments
of Alameda County are submitted to that
body there will be Central Pacific pro-
test which must receive consideration.
The fact is that the miles of the side tracks
assessed by Dalton in Oakland are, under
the constitution of California, included in
the State assessment, and consequently
cannot be taxed by the county and State
at the same time.
1.-THE constitution states very plainly" /"
said Mr.. Ryan yesterday, shat the fran
chise, roadway, road bed, rails and rolling
stock of all railroads operated in more
than one county in this State shall be as
sessed by the State Board of Equalization.
Now the railway in Oakland is the Cen
trail Pacific, which operates in more than
Alameda County, and therefore its rails
and roadbed can be assessed only by the
State Board.
'.In 1894 there were TAG miles of Central
Pacific track in California, and we were
assessed for 858.77 miles, which included
the side tracks, all of which are taken into
account by the State Board. The question
asked is: hat is the total length of your
road in California-of side and main and
other tracks reduced to single track?'
~ don't believe that Mr.. Dalton in
tended to do an injustice to our company,
but he has crystallized belief that hereto
fore the company was not assessed in pro-
portion to the property of individuals,
which was great error. 1t must not be
supposed that the State Board of Equal
ization would place so great a value on the
Southern Pacific Railroad running through
Kern or San Diego counties, mile for mile,
as it would place in San Francisco. For
instance, there are some miles of Southern
Pacific road in San Francisco assessed as
high as 100000 mile. So it is with
the Central Pacific in Oakland. where the
average value a mile is SIT ,406. The State
Board in getting the value generally of the
Central Pacific road would go as high as
value as they leave centers of population.
And yet there is no difference between
counties when the assessment is distribu-
ted pro rata. Each county gets its share
mile for mile on the total assessment with
regard to the assessed values. This is un-
der the new constitution, and it virtually
makes San Francisco and Oakland support
other counties.
Every piece of track of the Central Pa
cific placed end to end and measured in
one continuous line has been assessed by
the State Board. How can Mr.. Dalton
| assess portions thereof and believe that
Alameda County can collect the tax?"
The Railroad Commissioners will meet
next Thursday, and in all probability will
then pass resolution to go over the State
ON tour of inspection OF all railroads in
California.
K. III. Wade, general manager of the
Southern California Railway, and John J.
Byrne, general passenger agent of the AT
lantic and Pacific and Southern California
railways, arrived here yesterday from Los
Angeles to look over the ground, with an
eye to business for the Santa Fe system.