The record-union., 1896-11-26


yet invisible and certainly not general
property, and therefore could not be
assessed at all.
The United States was the only large
nation in the world that still held to
the general property tax. In other
countries it was obsolete According TO
the revenue laws of the State and
country the responsibility of raising
revenue lay upon property and not
upon the shoulders of individuals. This
was not the case In any other country,
many of which had, until recently, de-
pended entirely upon income taxes for
their revenues.
One thing the convention had brought
to his mind was the cloud so often cast
upon property by overdue taxes, all
of which would be obviated by taxing
ability instead of property
County Assessors, the professor con-
tended, had no means of knowing the
amount of personal property under
their jurisdiction. Census gatherers
invariably found two-thirds more per
sonal property than did the Assessor
and the Bank Commissioners never
failed to find more money and solvent
credits than did the Assessor. If, them
the general property proposition was
illogical, 1t could not be rooted out toe
soon. The ultimate result Of such a
system would be that the man who was
| able to pay shifted the responsibility
upon the shoulders Of the man who
was really unable to do So
Farmers We're more heavily assessed
than any other set of men, and at the
any others. The reason was obvious.
The farmer could not conceal his prop
erty, as it did not consist of invisible
| rights, or money. The men in the
cities who evaded taxation thought
they were gamers by their evasion, but
| in this they were mistaken. Any sys-
tenn Of taxation that bore too heavily
upon any one class of individuals would
| in the end be detrimental to the entire
community.
The professor did not advocate a
| single tax on land values, but a sys-
| tenn like the British income and prop
erty tax would probably work better
| than any others. In this case taxes
were paid on all incomes, though tho
| methods for collection were varied In
some instances the tax is stopped at the
| fountainhead and paid directly into the
| treasury, and in others affidavits were
required and assessments made accord
| ingly.
! In conclusion the professor declared
the system of general property tax
to be entirely wrong, and that a graded
system of income taxes appeared to
be the one best adapted to the needs
| of society.
| The professor was the recipient OF
profuse applause and received congrat-
ulations from many of the Assessors
| present.
Ludwig of Shasta again called up the
possessory interest proposition and in
quired how assessments on mining
claims might be collected when there
was really only possessory interest
and no actual value in sight
| Berkey of Sacramento wanted t.
know if mine meant "a hole in the
ground" If SO, he said, it ought to be
| discussed
| 1t accordingly was discussed for
few minutes, number Of Assessors
explaining the methods pursued by
them in assessing claims and collect
ing the assessments. No action, how
ever, was taken, and at 2:30 p. m. the
Revision Committee handed in their
report.
Thereupon the Committee of the
| Whole arose and the convention was
called to order with Chairman Scott of
Kern in the chair.
The report Of the Revision Committee
was on motion of Berkey of Sacramento
County taken up and considered seri-
| atm.
The report recommended that COM
mittee be appointed by the convention
to attend the Legislature and urge the
amendments offered by the convention
before the Judiciary Committee of both
houses and to visit the Code Commits
sioners and ask that the proposed
changes be entered in their report.
| The recommendation was adopted,
and the Committee on New Legislation
was authorized to act as the commit
tee for presenting the proposed changes
to the Legislature and Code Commits
sloners. The committee is composed of
Thomas II. Berkey of Sacramento, c.
.. King of San Luis Obispo, L. A.
Splitter of Santa Clara, H. NJ Meach-
am OF NaDa and VIM. M. Nunan, Jr.,
of Colusa-
1t was recommended by the commit
tee that Section 3640, providing that
held enrolment book be kept by AS
SCISSORS, be repealed. The report was
adopted.
IL was recommended that Section
6ool, providing that Assessors shall
prepare an index assessment book. be
amended so that county governments
must furnish such books. Adopted.
| Recommended that Section 3653 re-
iating that Assessors may charge incor-
porated cities and towns five cents ner
| folio of 100 words for all descriptions of
| personal property, be amended to read
| tWeh'y-cents. Motion to amend by
MAKING II read ten cents carried. AS
amended the report was adopted.
Inc recommendation that Section
! oooS, providing that maps and Mat
| books shalt be furnished the Assessor.
be amended so that the Assessor instead
| of the Surveyor shall furnish such
maps. created considerable discussion
1T was stated that since the SURVEYOR
had been furnishing the books and
maps in question. the cost was double
the amount it had been when the AS
SCISSOR furnished them. The recon-
mendation was adopted.
| The recommendation to amend Sec
ton 3bie, providing that, to assist the
Assessor in the performance of his du-
ties, the Recorder must transmit alb
stract OF mortgages to the Assessor on
or before the first Monday in April. so
| as to change the last clause to road
the second Monday in March. caused a
long discussion, in which almost every
/ Assessor present took nort Tha -