The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1897-05-23
NO FEES FOR
COUN 1Y OFfICERS>
The Supreme Court Punches
a Hole in a State
Law.
AS to the Levy of Property
Tax Upon All Estates
Except Prtbate.
In Its Opinion the Recent Legislative
Enactment Is Not Wholly
Constitutional.

| The Supreme Court has reversed the
decision of the Superior Court OF Santa
| Cara County in a writ OF mandate pro-
ceeding of Louis Fatjo and others AGAINST
Henry A. Pfister, the County CIerK.
Plaintiffs are the executors OF the WILL OF
Mariana Malarin, deceased. In 1898 they
presented to the County Clerk the inven-
| tory and appraisement of the estate ana
rendered $50 for fees. The value oft es-
tate was $243. 504 70, and the clerk do
manded $240, and refused to file the in
ventory and appraisement unless that
sum was paid. The executors petitioned
the Santa Clara County Court for writ of
mandate requiring the County Clerk to
file the same, and the prayer was denied.
From this judgment the appeal was taken.
The Supreme Court held that the only
question involved was the constitutional
i:y OF the act of March %, 1895, entitled
IAN act to establish the fees of county,
town ship and other offices, etc." Section
l OF the act sets forth:
the following county, township and other
officers shall charge and collect the folio wing
fees County Clerk-On the commencement OF
any action or proceeding in the Superior Court,
except probate proceed tngS, or an appeal
thereto to be paid by the party commencing
such action or proceeding or taking such ap-
peal, SIS. On the filing of petition Tor letters
of administration, or testamentary, or guar
dianship, So, to be paid by the petitioner;
provided, that at the time OF filing the IN
ventory and appraisement III any such pro-
ceeding there shall be an additional deposit
of 81 for each add tional thousand dollars OF
the appraised valuation in excess of $4,000
The constitutionality of the act was as
sailed on various grounds, but the Su-
preme Court took notice of only one or
two, and the court says:
1t is perfectly plain that the Legislature has
attempted, by that portion OF section above
l-quoted, to levy property tax upon all estates
OF decedents, infants and incompetents. The
advalorem charge for filing the inventory is
in no sense a fee or compensation for the SER
vices OF the officer, when are the same as re-
| spects this matter in every estate, large or
| small. To call 1t a fee is trans parent
evasion. 1t is not merely an inheritance
tax. as counsel would contend, tor, in the
| first place, it applies not only to estates
! of decedents, but also TO the estates of minors
| and incompetents under guardianship. As 20
| the estates OF decedents, 1t applies not to the
distributable residue after the payment of
| debts and expenses of administration, but to
| the whole body of the estate, and would be
| collectible, if the law were valid, from an IN
solvent estate as well as from one OF equal
| appraised value and no liabilities. AS an
| attempt to levy property tax, the act is In
| this particular invalid for several reasons.
First-It violates section 1 of article XIII of
| the constitution in fmpt sing an extraordinary
tax upon the property to which it applies in
addition to the equal and uniform tax to
wnfcn alone ali properly IN the Slate is liable
| Second--The subject of the act is not expressed
in its title and is in no way germane thereto;
| violation OF section ID of article
| " OF the nstitution. which reqaires
| that every act shall embrace but one subject,
which subject shall be expressed in its title.
Third-1he act requires the tax for which 1t
provides to be paid into the county treasury
! for county purposes, and violates section II of
article XI of the constitution, which forbids
! the Legislature to impose taxes for county
purposes.
| The judgment OF the Superior Court is re-
/ versed and the cause remanded, with direc-
tions to grant the peremptory writ OF mandate
as prayed by the petitioners.
| The opinion was written by Chief JUS
| tice Beatty ard concurred in by Justices
Temple, Mcfarland. Van Fleet, Harrison,
Henshaw and Garoutte.