The San Francisco call., 1896-11-26
Explains His Objection at the
Convention of County
Assessors.
Many Changes in State Laws Recon-.
mended at the Sacramento
Conference.


cropping up as the discussion on revision
of certain sections of the code governing
their duties is entered upon more fully.
Shortly after the convention reconvened
this morning the committee on revision
returned to the committee of the whole
and asked a general discussion on section
1881, which provides that the Assessor is
liable for the taxes not collected, unless
they are illegal, invalid or void.
Barham of Tehama wished this act to
be made more liberal, citing the instance
of ships that must be assessed in San
Francisco, where registered, but which
leave before assessments can be collected.
He did not want the section repealed, as
the draft OF new section would virtually
mean.
: King of San LUIS Obispo said that the
law could not make man do an impossi-
bility 1t was his opinion that the Sec
ton was unconstitutional in regard TO the
limitation of defense. Equalizer Beamer
spoke against the repeal.
He said it would not do to take away
the responsibility of Assessors. Ortman
of San Joaquin said he felt as did Mr..
Beamer.
King again spoke on the question of ex-
tending the defense. He also wished
more time in which these taxes could be
paid IN on account of the trouble con-
nected with the collection.
Beamer stated that this was not hard
ship on the Assessor. 1t was his excuse
for collecting in all eases; it was benefit
rather than a hardship. Nuner of Gala
veras sided with Beamer. This was also
the view of Splitter of Santa Clara.
The motion in favor of repeating the
section was put and lost A motion to
refer back to the committee, with a recon-
mendation 10 extend the time until the
1st of October and also extend the defense,
was also lost.
When the question as TO the power of
Assessors to assess snowsheds, etc, along
railroads was called up it was found
that it had not been submitted to
The Board of Equalization officially.
Beamer stated that he was of
the opinion that they were not
assessed by the board, and that they
should be assessed by the Assessors. It
was the duty of the Assessor 20 assess
railroad fences in their respective coun-
ties. AS for showsheds they were su-
perstructure, and as the Board of Equali-
Zation assessed all suDstructures and su-
perstructures the Assessors had nothing
whatever TO do with them. The conven-
ton accepted the answer of Beamer.
King of San Luis Obispo presented q
resolution to the effect that it be declared
Board of Equalization be empowered to
raise or lower the assessment of different
classes of property in eQualiZing between
counties and that the same be submitted
TO the people as proposed constitutional
amendment.
at the present time the equaliZers can
make only a horizontal raise or reduction
of all property in the county although
personal property alone may be assessed
TOO low, while real estate may be as
sessed at the proper value. The proposi-
ton was referred to q committee.
Gibson of TuIare wanted constitu-
tionai amendment exempting $3.50 of per-
sonal property from taxation. This was
voted down.
Vincent of Fresno wished the word
fraudulent" stricken out of section 429.
The motion TO suggest the change was
carried
Carl Plehn, professor of political econ.
omy at the State University was call ed
upon 10 address the convention and said !:
didnot come here to address, but to listen,
ana TINS gives me chance to thank the con-
venuon ior their courtesy have learned
more by this discussion of the practical work
ing of the revenue laws of The State than
could by years OF careful study.
l unders tand you have come together to get
the present system into working order rather
than change the conditions. Almost al writ
ers on the subject of general property TAX
claim we nave the worst system OF any civil
lied country. the objections resting upon prin-
The general theory is that each person is
accorded a benefit commensurate to the prep
erty he owns. Under the protection of the
Government man is able to carry on his
occupation, yet if he invests his saw
lngs in certain property he pays no
tax. ior property mas become largely
10 arrive as the true value of many KINDS OF
property 1t is Impossible to assess news
paper, for instance. The presses and build
ings m light be assessed, but the real thing the
newspaper itse I. could not be. We separate
property from the owners, making it not the
owner responsible for the tax, and by this
means place cloud upon its title. In theory
We do not know but that the article we pur-
enase in store may have lien upon it. filed
by the Tax Collector.
But when it comes TO real estate the real
seriousness OF the system is apparent. As
property IN your counties escapes tax
alton. very large proportion does un-
doubleday escape, and this for the rea-
that it IS easily hidden from
view. You would assess it if you could nd
it, but you cannot find it. The Bank Commits
sioners are able 10 find great deal more prop
erty on the 1st of March belonging to the
banks than you able to lind few months
later. The result of this is that taxation is
unequal. He who does not conceal his prop
erty pays the tax OF him who does.
The farmer is the greatest sufferer, paying a
great deal more in proportion to his real
wealth than does the property-owner in the
city. The burden which the farmer is carving
is tremendous and the time is coming when
this must change.
The farmer cannot stand this for all time.
and it is 20 the advantage of the Government
that the matter be speedily remedied 1 shall
welcome the day wnen entire system is
changed and we raise our revenue through in
come taxes, corporation taxes and special taxes
on insurance companies and banks,
At the conclusion of the address the
committee on revision gave notice that
Its report was read. On motion the con-
vention voted TO hear the report. 1t recon-
mended that section 3640 be repealed.
This relates 10 visiting every house in the
district Ia making up the Textbook. The
recommendation was adopted. Action
was taken on other sections as follows:
3651-Changed making of index county
charge. Carried.
3653-Making twenty cents charges per folio
Tor all descriptions; amended 10 ten cents.
Carried as amended
3658-Takiug awav the power of the State
Board OF Equalization to prescribe forms for
maps etc. and the making of the maps taken
out OF the hands of surveyors and put into the
hands OF one who must use it at the Board OF
SUPERVISORY dictation. Carried.
3o79-Flrst, taking the making of abstract
out OF the hands of Recorder and putting it
a Ne nf Fna