The San Francisco call., 1896-06-05
WALLAOE's ASSESSMENT.


before a Democratic Judge an action
brought by Democratic politician charg
ing Republican Assessor with perjury in
having sworn to an differentiation in the
assessment of the Market-street Railway
Company, and in another court there is
similar action against the same official
charging him with perjury for having
sworn to an differentiation in the assess
ment of the Judge who presides in the
case first named.
This peculiar condition of affairs not
only invites comment but compels it.
Men look to our courts as fountains of JUS
tice and expect to see in the Judges who
preside over them examples of integrity
and honor. How can Judge preside
with fairness or even with decency III the
trial OF man charged with q particular
offense when the Judge is himself before
an other court accused of being party to
a similar offense? That is the position in
which Judge Wallace now stands before
the people of San Francisco, and very nat
urally those who have respect for courts,
for Judges and for law regard his attitude
with amaZement.
Whatever may be the merits of the
charge against Assessor Siebe, it is Judge
Wallace who is on trial at the bar of pub
lie opinion. In a case of such importance
the people have right to inquire into the
facts involved in the controversy and to
learn what is the truth of the charge that
the property of the Judge has been under
valued and misrepresented to the AS
SCISSOR.
Judge Wallace is known to be man OF
wealth. By general repute he is rated as
a millionaire. His property in various
parts of the City is assessed at about
$3.50, 900. He lives on the corner of Van
Ness and Eddy, in stately mansion, for
which he says be paid So, 600. A man of
his known habits and his wealth may
reasonably be assumed to have his home
furnished and adorned in a manner COM
mensurate with its size and with his
social position. Nevertheless, in his state
ment to the Assessor, Judge Wallace
rated the whole of his household goods at
$780,
The items and the amounts of the re-
turn given by the Judge are curious and
deserve notice. They stand in his state
ment to the Assessor thus: Furniture
$1400, piano $l00, watches $1O0, iewelry
and plate 500. library $1O0. Total $500.
1t is a most suggestive coincidence that
the Judge should have exactly 500 worth
of watches, $l00 worth of books in his
library, 500 worth of plate and iewelry,
end piano tuned to such harmony with
the rest of the household that it also
strikes exactly the 500 note.
We can best estimate the nature OF
Judge Wallace's statement and best COM
prehend how characteristic it is OF the
man by contrasting it with another tax
statement which is also characteristic of
the man who made it. The Chief Justice
OF the Supreme Court of California, w. IL.
Beatty, he's no income apart from his sal
ary, and lives in a modest house the quiet
life of 4 studious and unostentatious man.
In his tax statement, however, according
to the Post OF last evening, he returns
nearly $50 per cent more of personal prop
erty than Judge Wallace. His inventory
declares its honesty IN the very items
which are thus given: Furniture $500.
l piano $3.50, sewing machine $50, watch
S75, jewelry and plate $500, firearms 500,
library $500, wines $50, and solvent credits
$205. Total $4400.
The contrast presented by the two state
AHNAAeo - ~ AABANooAfSs ~ NollAiOt AaAA "
deeply affect the public mind, for ii is
matter OF grave public concern. There
may be some leniency in the popular judg
ment toward the average man who seeks
to escape taxes by lying in regard to the
value of his property. but of the Judges of
our courts we have a right to expect a
faithful keeping of the law. 1t falls upon
our judges to determine equities involved
in the very question of assessment as in
this case, and if the Judges be false how
can the courts be fair?
Justice Beatty's tax statement reflects
the character of the upright magis trate,
the faithful citizen and the honorable man
he is reputed to be. That of Judge Wal
lace, TO say the least OF it, suggests the
tax shirker, the trickster, the evader of
law and something close akin to the per-
iurer. Certainly the subject having now
been opened should be tn oroughly inves-
tigated. The people have right to de-
mand that Assessor Siebe shall inquire
fully into the truth of Judge Wallace's
statements. If such inquiry should re-
suit in establishing the accusation of per
jury it would be wholesome lesson not
only to Judge Wallace, but to every tax
shirker and demagogue, whether on the
bench or off IL