The record-union., 1896-12-24

length along for SO many years and has
been the subject of so many bitter at
tacks, both in and out OF the courts, has
been finally determined in the States
favor"
He gives attention to the Assessors
Convention held here last month, rec
onmends the transfer of 100000 from
the estate of deceased persons fund to
the State school land fund.- SO that the
interest can go to the support of the
&C mmon schools; the shortage Of ex-
Treasurer Orr of the Stockton Insane
Asylum and the suit brought to recover
the fees of Insurance Commissioner
Wilson, that were not paid IN TO the
State: the litigation regarding the Coul-
terville and Yosemite Turnpike Com
pany, and the bounty on coyote scalps.
The following extracts are made from
the report:
TAXES OF 1886
In the Sacramento Record Union OF
December 10, 1895, three appeared an
editorial relative to the shortage OF eX-
Tax Collector Hammond OF Los Ange-
les County This editorial stated ohat
there had been paid into the county
Treasury of said county by the ofnclal
bondsmen of said Hammond a sum
something over S21 900 in amount be-
longing TO the taxes OF the year looo'
which had been collected by Hammond
as Tax Collector but which he falieo
to account for and pay into the county
Treasury This editorial was the hrSt
notice 1 had received of such payment,
and 1 Immediately made an eXamlna-
tion of the records filed in this office
and found that the county of Los An
geles was still indebted to the State to
the extent of about 5000 on taxes OF
the wear 1856. l then wrote to the Aud
itor of Los Angeles County of my dis
coverv. and made demand for the
States portion of the amount paid into
the County Treasury. The Auditor ac-
cepted nv figures and, in settlement
with the county in May last, the state
received it's portion of the taxes and IN
terest thereon, amounting In all to So
261 50.
REVENUE LAWS.
1t is currently reported that an at
tempt will be made during the coming
session to again amend our revenue
laws. If this be true, it is to be de-
plored, and I sincerely trust the at
tempt will not be successful. The con-
tinual change to which the revenue law
is subjected at every session OF the
Legislature results in confused con-
dition of affairs that initiates strongly
against its efficiency and endangSrs the
validity of assessment and COLLECTION. In
some respects our system or taxation
could be simplifled and strengthened,
but we shall never gain the desired end
by pursuing the course that now finds
expression in our Legislature. The rev.
enue system as it now exists is set out
in the Political Code in Sections 36O|
TO 5000, inclusive and these sections so
impinge and depend upon one another
that by disturbing one section others
are affected thereby. This fact, how
ever, does not seem to impress itself
upon the mind of the average legislator,
and as result, instead of concerted ac-
ton looking to q systematic revision of
the law a. flood of bills is introduced into
each house, each bill amending, repeal
ing or enacting some certain section or
sections of the revenue law without re-
gard to the effect their enactment
may have on other portions thereof
The revenue law, to be effective, must
be general in its application; every
county and city and county should as
sess, equalize. levy and collect Its taxes,
whether on real or personal property
at the same time and by the same offi-
GERS and the compensation of these offi-
GERS should be fixed On the basis of the
number of inhabitants Of the county in
which they serve. For years many Of
our counties and cities and counties
worked under special laws relative to
their revenue-lawS passed before the
new Constitution went into effect-and
1t has been my endeavor- since my in
cumbency Of this office 10 bring the en-
tire State under one general revenue
system In this I have been entirely
successful, save in the case of compen-
So ton, which is governed by the County
Government Act.
During the last session an attempt
was made, at my suggestion, 20 create
a commission, the members thereof to
be appointed by the Governor, to revise
the revenue laws and report a bill to
the Legislature before it's close. This
attempt was defeated, but the Assembly
by resolution appointed a special com
n1ittee, consisting of three of it's mem
bers, to report such a bill. This COM
IT ittee labored diligently and intelli-
gently at their task, but the time was
too limited. However, much good was
accomplished, as 1t was a step in the
right direction, and the bill reported by
them became a law. With a few minor
amendments, which 1 shall incorporate
In a bill and have introduced at this
session, the system as it now stands
J, ,Tx- rrr
In revising the law during the last
session a marked change was made in
the system of disposing Of property for
non payment Of taxes. Heretofore the
delinquent property has been offered
for sale by the Tax Collector ait public
auction, and. in case there was no pur
chaser who would take the land and
pay the taxes and costs due, 1t was
then struck off to the State. Under the
present law all delinquent property is
struck off to the State and heavy pen
alties attached to its redemption. I'm
Ger the old law, one year was allowed
in which to redeem, and at the eXpra-
ton of that period the State was en-
titled to a deed to the property. after
serving notice on the owner Here, how
ever. the old law stopped, and no Off
Ger was authorized to serve notice Or
apply for q deed on the part Of the
State, and in consequence, the state
could secure no title 10 the delinquent
property. Under the present law.
property sold to the State and remain
| ing unIedeemed for a period OF five
years. is decided to the State by the Tax
Collector. and it then becomes optional