The record-union., 1897-01-10
BETTER LATE THAN NEVER.
4 Man Who Has Waited for Several
Years
And Now Asks to Have His Pro-
portion of the War Tax Re-
funded to Him.

claim has been received from San
Francisco for $3.50 IL which Con-
troller Colgan is asked to allow against
the money received from the United
States on account of the special taxes
levied for the expenses of the war of the
rebellion
This is not the first time that claim
has been talked about, but it is the first
time that a demand has been made on
account of the moneys refunded to the
State OF California for the special taxes
levied on the different States in 1861.
The status of the case is that in 1861
the United States levied a tax against
each individual State for the expenses
of the war amounting to 81 head on
each male person over 21 years of
age and of 10 cents ad valoresn on each
800 worth of assessable property in the
State
California paid over to the Federal
Government between S254 900 and
S2oo,O00 which she collected herself;
each State being allowed to choose
whether the special tax should be coll
lected by the State or by the Federal
Government.
California elected to collect the tax
through her own State machinery and
the returns were made by the tax col
lectors and treaSurers of the various
counties to the State funds and deposit
ed in the State treasury to the credit of
the State, and not TO the credit of
the United States.
From the general fund of the State the
amount of the special taxes less the
commission allowed for collection, was
paid and it was never considered a tax
against individuals in California as it
was in some other States.
A few years ago the amounts of this
special war tax were returned to THE
various States by the Federal Govern
ment under an Act of Congress that
contained this proviso:
4 Provided, that where the sums or any
part thereof. credited to any State, Ter
ritory or the District of Columbia have
been collected by the United States from
the citizens or inhabitants thereof or
any other person, either dierectly or by
sale of property, such sums shall be
held in trust by such State, Territory or
District of Columbia for the benefit of
those persons or inhabitants from whom
they were collected or their legal repre-
Sentatives."
The claim in question recites that
there was paid to the County Clerk in
Marysville the sum of 50 on the Ma
tional poll-tax account and the claimant
holds a receipt for the same, and also
holds a receipt for 81 ,21S IL on account
of income tax paid to the internal reve-
nue. collectors at Marysville from 1868
to 1863
He therefore brings a claim against
the State of California for the return of
the whole amount of 81 $50 II which he
asserts the State holds in trust for
him.
Controller Colgan and Deputy Con-
troller Douglas have carefully looked
over the whole matter and have come
to the conclusion that neither this
claimant nor any other claimant has
any standing in court to demand the re-
turn of any amount of these special
taxes, because they were collected by
the State in the ordinary way of State
taxation and the amount sent to the
Federal Government was sent from the
State trea asury out of the State funds
and was not in any sense an individual
contribution.
Even, however, if the claimant in
question had any standing, it could only
be with reference to the 81 of poll tax