The record-union., 1895-09-25

eral. San FrdncjSco-DEAR SIR: 1 beg to
acknowledge the receipt OF your favor of
yesterday. 1t Is matter OF regret to
this board that you find 1t inconsistent
with your public duties TO meet with us
for consultation on matters of Importance
affecting the revenues of the State
questions which cannot always be re-
duced to writing, and which must be de-
cided without delay.
1t appears to this board that, while the
law may not make il q part of your duty
TO attend meetings of the State board,
official courtesy and the public interest
would seem TO require il, especially when
the particular State board is holding its
session in the state Capital. whore the
law requires your office TO be.
Heretofore we have felt at liberty to
call on the Attorney General to consult
with the board at any and all times, and
they have always cheeriully compiled
with the request of this board in that
particular.
The Attorney-General, as we under
stand it, is the counsel for the several
boards. commissions, ETC., and, as we
understand. no State institution is en-
powered to employ other counsel. (See
page Go, Statutes 1880
AS a matter of courtesy we invited you
to consult with this board in consequence
of reading i'll the public prints your opin-
ion given to two or three Auditors in re-
lation 10 the decrease of mortgages. and
it being in conflict with the instructions
given the Auditors by this board, we
deemed it proper to consult with you
and get the reasons for such opinion.
AS long as you have called our attention
to Section 40 of the Political Code, re-
garding your duties, and claiming eX
empton from attending sessions of any
State institutions, except the Supreme
Court, would respectfully call your at
tentIon to Section S52, which provides
for your residence here, where we might
consult with you without delay; and if
in case of your individual absence you
would permit your assistant to act for
your office, delays might be obvlated.
But in your letter Of yesterday you
stated you would send in your deputy,
Judge Post, to consult with the board,
and oD such consultation, while your
deputy seems 10 agree with the board,
he did not feel authorized to give an
opinion. Very truly yours,
l.. {. MOREHOUSE,
Chairman State Board Equalization.
FURTHER INSTRUCTIONS.
Before adjourning yesterday the board
prepared and had mailed the following
circular TO the several County Auditors:
SACRAMENTO, Sept. 81, 1895.
DEAR SIR: Referring to our order of
August so, 1882 III which the property OF
your county was ordered reduced 10 per
cent, you are hereby instructed as fol-
lows
In all cases where the property is SUBJ
ject 10 mortgage or trust deed, the per-
centage must first be deducted from the
assessment OF the property affected, and
the deduction made from the decreased
assessment; and the change must corre-
spondingly be made in the total value
column, otherwise there will be a less
amount of taxes raised than is necessary
Tor State purposes
To illustrate: Suppose "a" is assessed
for tract of land valued at 81 900, subject
to mortgage OF 500; and the per cent
age, say 10 per cent, deducted would be
Sl0O; total assessment, 5000. The deduc-
tion for mortgage interest. $500, and the
amount upon which taxes would be lev
led upon LAS" property would be 500.
But suppose "A's" property was assessed
for 81 900, subject to mortgage of $3.50.
the 10 per cent. reduction on the property
making it $500, the mortgage interest
could not be greater than the assessed
value of the property; consequently. "a"
would be assessed for nothing and the
mortgage interest would be reduced to
$780,
In case the property is assessed for
$1,000, and the mortgage interest is the
same amount, both are reduced, and "a"
is assessed for nothing and the mortgage
interest for 5000. But in no case where
the property (after reduction) exceeds the
value of the mortgage interest Is the
value of the mortgage to be reduced.
l.. c. MOREHOUSE, Chairman.
CHARLES NJ. CoGLAN,
Clerk State Board of Equalization.