The San Francisco call., 1895-07-17

unsecured by real estate, and must say
that so far as collections are concerned the
new law is much better than the old''
Assessor Siebe Will turn over the real
estate as well as the personal property roll
to the Board of Supervisors next SATURDAY.
The assessed valuation of the property will
be larger than it was last year, but how
much larger the Assessor will not say at
present. Last year the real estate assess
ment was $261, ,808. 1885, and the personal
property was $63, ,299, ,903. Total, $325, 10S,-
S98.
1t is fundamental principle of all taxa
ton that taxes must be equal, uniform,
and In proportion to the value of the
property. The law provides that all prop
erty must be assessed at its full cash value,
and the mode OF ascertaining this value is
fixed by provisions of the constitution and
Political Code. 1t is the duty of each citi-
zen TO furnish to the Assessor statement
under oath setting forth specifically the
real and personal property owned by him.
Ii any person neglects or refuses to make
this statement the Assessor must make an
estimate of the value of the property of
such person, and under the provisions of
section 1888 of the Political Code the value
SO fixed must not be reduced
Section 3640 provides that the Assessor
or his deputies before the first Monday of
June OF each year, shall prepare his field
assessment roll, and that personal prop
erty unsecured by real estate must be as
the time of the enrolment
The Assessor must then prepare an as
sessment-bo showing among other
changes the name of each person to whom
property Is assessed, a statement OF the
personal property owned by him and Its
value.
BY section 1862 he must on or before the
hrst Monday in July complete his assess
ment-book, and he and his deputies must
make oath TO having taken the statutory
steps, and that no one has been allowed to
escape just and equal assessment through
favor, or reward, or otherwise.
The Board of Supervisors at time pro-
ylded by the law sits as Board OF Equal
lzation to hear complaints as to the
amounts of assessments.
Section 1874 provides that no reduction
must be made in the valuation of property
unless the party affected thereby files with
the board written application under oath
therefor. Before the board makes the
reduction the subsequent sections provide
that it shall hear all of the parties inter
ested under oath, after notice given of the
time and place of hearing. The procedure
has been set forth with such particularlty
that it is even necessary for the clerk OF
the board to take oath as to the correctness
of all transactions of the board and of him.
self in transcribing the minutes regarding
reductions of assessments.
Section 1920 and those Immediately fol-
lowing contain provisions especially gov
erning the Assessor in his collection of
personal property taxes.
Section 1921 provides that this collection
may be made at the time of making the
assessment or at any time prior to the first
Monday of July, and that the Assessor
may collect by seizure and sale of personal
property.
Section 1890 provides that the Assessor
and the Board of Supervisors must per-
form the duties required of them and must
not perform the duties of any other office.
The Assessor may fill out statement at
the time he presents it or he may deliver
it to the person and require him within an
appointed time TO return the same to him
properly filled out.
Under the law the Assessor may, there
fore, under certain circumstances, fix the
value of the personal property. That must
be done prior to June 1, and the valuation
once fixed, whether upon the oath of the
owner or arbitrarily by the Assessor, it can
only be changed by the Board of Super
YlSOrS,