The record-union., 1895-09-25
RATHER SNAPPY CORRESPONDENCE
1t Was Between the State EquaIzers
and Attorney-Genera.
The Latter Gave an Opinion That
Clashes With thu Instructions
Sent Out by the Board.

There is decided lack of harmony be-
tween Attorney General Fitzgerald and
the State Board OF Equalization.
The latter recently gave certain instruc-
tions to County Auditors to govern them
in making reductions on assessments in
counties that we're lowered 10 per cent.
These instructions were to the effect that
no reductions should be made on mort
cages.
The Auditors of Soisno, Colusa and
Tehama. however, saw lit TO apply 10 the
Attorney General for his opinion on that
point, and a few days ago the mem bers of
the State Board of Equalization, who had
/ not been consulted by the Attorney
! General, and know nothing of what was
going on iii regard TO the matter, were
surprised at reading the following opin-
| ion OF the Attorney-General in san
! francisco paper:
| "Replying TO your letter of the 18th
inst, asking my opinion as to whether or
! not The assessment should be reduced on
mortgages under the recent order of the
state board OF Equalization ordering that
! the entire assessment roll or book tor
! 1855 OF the county OF Tehama be decreased
! by 10 per centuM' from the valuation
from ali property listed therein, and
| make the assessment conform 10 the true
| value in money OF The property contained
/ on said roll, except money and solvent
Credits | am of tie opinion that the re-
ductlOn should be made upon the as
stssed valuation OF mortgages for these
reasons:
''tirst-That they, together with all
other secured debts, are, Tor the purpose
| OF assessment and taxation, 10 be deemed
and treated as an interest in the property
affected thereby.
''Second-Because mortgages and other
secured debts are not solvent credits
within the meaning OF ubdivision = OF
Section 36l7 of Political Code.
ut therefore follows that as mortgages
and other secured debts are not EN- braced
in the exception, money and solvent
credits contained i'll the order referred
| TO, their assessed valuation must be re-
duced as therein provided for"
The members of the board had decided
on holding meeting this week at their
olnce IN the Capitol-their customary
/ place-LO attend 10 various matters, and
ceived telegram from Auditor Fish of
Tehama. stating that he had reduced the
| assessments on all but money and SOL
vent credits"
Chairman Morehouse replied to the
! telegram by another that read:
! w ndi, III tne name OF ChriStendOm, l9
a mortgage if not a solvent credit?'
WANTED y CONSULTATION.
Then Chairman Morehouse telegraphed
to Attorney General Fitzgerald request
ing him 20 come to the Capital and con-
suit with the board on the subject, which
was deemed ofy yastimportance, inasmuch
as il affected the revenues ofthe State.
| 10 TINS telegram the following letter
was received from that official:
OFFICE OF ATT0RNEY-GE GENERAL,
| SAN FRANCISCO, Sept. 23d.
Hon. l.. {. MOrehOuSe Chairman State
Board Of EqHdtisdti0n-DEAR SIR: l am
in receipt of your telegram of this date
requesting me if possible TO meet the
state Board of Equalization Tomorrow.
This. regret to say, l cannot do con-
sistently with the public duties imposed
on me by Law. 1t is no part OF my duty
| to attend meetings of State boards. COM
missions or other bodies except the Su-
preme Court. See Section 47O, Political
Code)
1t will. however, give me pleasure to
give your board any opinions it may re-
qulre upon any question of law relating
! TO it as such.
Notwithstanding the law does not re-
quire it, l have instructed my deputy.
/ udge Post, to meet the board and render
it any assistance he can. Respectfully
yours, ". f. FIrzGERALD,
| Attorney General.
THE BOARDS REPLY.
In response to this letter the following
was yesterday mailed to the Attorney
| General:
| OFFICE STATE BOARD EQUALIZATION,
SACRAMENTO, Septem Der 24th.
Hon. ". Z. F'Hzgeraid, 4ttOrneU- Ge1-