The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-12-12
A Santa Clara Capitalist Objects
to the Fees Under the
New Code.
NOT SPECIAL LEGISLATION.
ALaw Not for One Particular Locality,
but Applied for All the
State.

SAN JOSE, CAL, Dec. u.-Judge Lori
gan to-day delivered his decision in the
case of Louis Fatjo and NJ. A. Roca, ex-
ecutors of the estate of NJ. Malarin, the
Santa Clara capitalist, who objected to
paying the fees taxed for the filing of the
appraisement under the new fee bill. The
executors offered the inventory and APP
praisement of the estate for filing in the
clerks Office. They rendered $50 in pay
ment of the same The estate is appraised
at $243. SOB and the clerk demanded as the
fee 81 on each $1,000, except $3000 making
a total of $40. This the executors refused
to pay and went into court with-a petition
for writ of mandate directed TO the clerk
to force him to file the inventory and APP
praisement. They held that the new fee
bill was unconstitutional. The court re-
fuses the writ
Judge Lorigan, in the decision, said that
in filing a petition for letters of admins
tration testamentary of guardianship s.
was to be paid by the petitioner; provided
that, at the time OF filing the Inventory
and appralsement in any such proceeding,
there shall be an additional deposit of 81
for each additional $1,000 of the valuation
in excess of $4,000. The petitioner claimed
that the act was unconstitutional, and this
was the only question raised. 1t is claimed
to be void because violative of the follow
ing constitutional provision: "All laws of
general nature shall have uniform
operation" The court gave other sections
OF the constitution quoted by the petit
toner and then said:
Examining the statute complained of
;-Dt e =
sions cannot agree with counsel for the
petitioner that it is local or special legisla-
ton, either in the particulars claimed or
at all. A local or special law is one which
is limited in the object or locality to which
it applies, as contradistinguished from
general law, which operates upon all Of
the territory embraced within the subject
of the legislation, and extends to the en-
tire locality within the Jurisdiction of the
law-making power"
The court next referred to the law COM
planned of and said that it was not for one
particular clerk or locality, but applied to
all the State alike. Speaking further in
regard to the statute fixing fees the court
said: 'In fact, so comprehensive is the
statute upon the subject of fees, and so
general is its territorial application that 1
am unable to perceive how in any particu-
lar it can be claimed to be special Iegisla-
ton. Neither can | see what bearing the
provisions of the constitution relative to
taxation have upon the subject. A fee or
charge for filing an inventory which IS
based upon the appraised valuation of the
estate is not tax, or, If it could be so con-
sidered, it is not the taxation referred to
in the constitutional provisions cited. They
have reference to the public imposition
levied by authority Of the State, for the
purpose of carrying on the Government in
al It's machinery and to annual recurring
taxes upon property generally. Compen-
sation to public officers for services rem
dered individuals in the progress OF a
cause or for the discharge of official acts,
does not come within the definition"
Various other lines of the contention
were discussed at length by the court.
Every aspect of the case seems to have
been carefully considered, and no claim
was made which is not looked into by the
court. In conclusion the court holds: II
am of the opinion that the act is constitu-
tional and that the respondent properly
refused to file an inventory and appraise-
ment until the $40 as required by law was
paid. The petition for writ of mandate
is denied"
L. Arquez appeared for the petitioners
and District Attorney Harrington for the
respondent. The decision is an important
one. Many county clerks have been wait
ing for it in order to guide their own ac-
tons. Then, too, it is said that several
large estates in this county are held out of
court awaiting a decision Around the
courts to-day no one was prepared to say
whether an appeal would be taken to the
Supreme Court or not.