The record-union., 1896-05-31
SAN FRANCISCO ASSESSMENTS.

San Francisco is the one place in Cali
fornia which benefits from the pros
perity of the State, and yet in all time
San Francisco has not paid anything
like its just proportion of the taxes.
When the State Board of Equalization
raised the assessment of San Francisco,
as it has done on two occasions, the
papers Of that city have loaded their
columns with deadly vilifications and
fired broadside after broadside into the
offending board. But the people of the
State of California have been fully alive
to the fact that property values in San
francisco are not assessed according to
the Constitution.
The Constitution and Acts of the Leg
islature passed In pursuance thereof re-
quire that property shall be assessed at
its full cash value, and declare that
property is anything capable of private
ownership. The banks of San Fran
cisco have vaults full of industrial and
ton. Milhonaires of that city don't pay
anything like their due proportion Of the
taxes. Hence the whole people of Cali
fornia are interested in the determine
ton of the questions which have been
brought to the bar of the Superior Court
relating to the adequacy of the assess
ments Of property in the Bay City. One
of these relates TO the assessment of the
Market-street Railway Companys
property, and the other to the assess
ment of the property of Judge Wallace.
a millionaire.
There are people who try to weaken
the value Of the proceeding against
Judge Wallace by declaring that it is re-
talatory Very well; whatever it is, it
brings to bar a question of fact. If
Judge Wallace's property is adequately
assessed, the retaliation will fail. If it
is not, Judge Wallace will be exposed
as tax shirker. We are not in possess
sion Of any information as to who in
spired the inquiry into Judge Wallace's
assessment. Whoever he may be he is
entitled to the thanks of the people and
point well taken. Here was a lawyer
named CIunie of whom it is said that
he pays no taxes whatever, and Judge,
against whom the allegation Is made
that he has made false returns Of the
value of his property, attempting to pose
as friends of the public. 1t may be said
of the Judge, perhaps, that the case
was brought in his court, but nothing
could be more effective in the way of
attracting attention strongly to the in
adequacy of assessments in San Fran
cisco than to select a man Of Judge Wal
lace's prominence to be made an ex-
ample Of Judge Wallace is not vul-
nerabfe to this attack. he has nothing to
meets it in any other spirit, it win raise
a strong suspicion that his defense Is
weak, or that in short he is guilty.
After all, so far as municipal taxation
Is concerned. the question is the relative
assessment of property. If Judge
wallace's assessment bears the per-
centage of valuation placed upon other
property, then for the purposes Of mu-
nacipal taxation his assessment is ade-
quate, but If 1t is made the basis for
the payment of State taxes. then the
whole State is interested In knowing
what proportion the assessed value
bears TO the real value.
Let the good work proceed. 1t may
have the effect of bringing to light the
true valuations placed upon property
in San Francisco and upon similar prop
erty in the interior of the State. There
are subjects about which there is end
less contention. and this question Of the
relative adequacy OF the assessment Of
the rich and the poor is one of them.
We trust that the proceedings inaugu-
rated in San Francisco will make Judge
wallace's court a Board OF Equaliza-
taon and that at least hundred assess-