The herald. [microfilm reel] (Los Angeles [Calif.]) 1893-1900, 1898-08-21
Los ANGELES HERALD SUNDAY MORNING, AUGUST H. 1898

Two features of the program are especi.
ally important and practical, and the,
are that cities shall be required to accept
county assessments as a basis for levy
ing municipal taxes. and the abolition
of city and county tax collectors.
In many states all taxes. state, county
and municipal, are collected by county
treasurers, and the sums due to the state
city, township or school district are paid
to their respective treasurers, and the
county funds are disbursed from the
county treasurer's office. Real estate is
assessed every three years, and personal
property annually. The assessors of the
latter also assess improvements to re-
atty, such as new buildings and the in
crease in value is added to the last as
sessment.
| There Is great convenience in this sys-
tenn. The property owner is bothered but
once by an assessor, and has to go to
but one place to get clean receipt for all
his taxes. 1t is no more trouble to the
treasurer to collect all the taxes than a
part of them, and hence 1t would require
no more deputies than are now employed
by the county tax collector. The auditors
books and the receipts issued would
show the sum belonging to each fund,
and the gross amount to be paid by
each person. No more work would be
imposed on the office Of the county as
SCISSOR. There Is every reason why this
system should be adopted in California.
The economy of this plan is illustrated
by the statement Of few facts. The cost
Of assessing the property and collecting
and disbursing the taxes in Los An
geles county in 1897 was $6s,OSO distrib-
uted as follows: To the assessors office,
$S4,4SO; to the tax collectors office, s27,-
$40; and to the treasurer's office, Sc, 100.
Turning the collection over to the county
treasurer would be no more expensive
than the collection by the tax collector.
The present expenses Of the treasurer's
Office would be saved.
The great saving would be in the cities.
Last year it cost the city Of Los Angeles
collect and disburse the taxes the sum
of s26,254, divided as follows: To the
assessors Office, $11 1857; to the collectors
office, 0,107, which includes the collec-
ton of licenses, and to the treasurer's
office s4,260. AS the treasurer could COL
lect the licenses with single additional
deputy, to adopt the plan proposed
would save this city annually 500, 900 at
least. There would be no inconsiderable
saving to Pasadena, Pomona, Santa
county.
These measures of reform were sug-
gested and urged eight years ago. and
five years ago the legislature passed an
act authorizing cities to adopt the
county assessments, but the law not
being mandatory but few cities in the
state. If any, have awaited themselves
Of the option. The reasons for failing
to do so have been two. The first is
that it has been discovered that gen.
ally, If the county valuations are
accepted, there would not be funds suffi-
cient to meet the requirements of the
governments, as the rate of taxation
Is limited by charter, and hence city as
sessments are usually higher than those
of the county. The second, and perhaps
not the least potential, is that the reform
would reduce the number of officers
and consequently the means for compen-
sating political workers out of the
public funds. This objection to the abo-
lition Of the city assessor and tax COL
lector will be the most difficult to over
come.
The other and first named objection
can be removed through the practice
of greater economy by city governments,
and the second should disappear in pres
ence of the principle that the public
interests are paramount, and that Gre
alton Of offices for party or PERSONAL
thenchmen is a fruitful source of de-
moralization and corruption, and al
crime against the public.
There is no reason for supposing that
county assessors will not be as capable
and honest as those of a city. Thew
ought to be more trustworthy, for they
are less subjected to local influences.
Though political parties have speci-
fled rates of taxation in their platforms
which shall not be transcribed, legis-
latures have appropriated in disregard
of them, and charter limitations have
not restricted municipal expenditures;
because, when the pinch has come.
state boards of equalization and city as
SCISSORS have been relied on to fix valu-
atoms so that there may be apparent re-
spect for platform tax rates and charter
limitations. Fair valuations and reason
able rates can only be assured by SIM
plif1cation of systems, and the practice
OF the most rigid economy.
TALKS WITH DELEGATES