The San Francisco call., 1898-01-05
TAXATION EXEMPTIONS.

| hls address at the annual meeting of the Acad-
 emy of Sciences Monday evening Professor David Starr Jordan of Stanford University is quoted having said in effect that with respect to taxation the constitution of California is the eanest ever devised by Dr. Jordans complaint is that the organic law provides for assessing all property alike and without regard to the purposes for which 1t is used. "No other State on receiving gift" he is reported saying, proceeds at once to tax it out of existence. Other civilized States meet the gen. erous giver half way and double his gift California plunderS his donation soon as his back is turned"
 Of course we understand that in referring to our respected system of taxation in this dsrespectfu manner Dr. Jordan Is taking the Stanford Univer- sty view of the subject. The learned gentleman cannot intend that his remarks shall have general ap- plication for carry his theory into the consttu- ton might upset the finances of many counties in the State. Indeed it Is not difficult to see that were Stanford University exempted from taxation large hole would be made in the revenues of San Mateo and Santa Clara counties, to say nothing of the northern counties in which its endowment is To- cated It would be far better for the State to re- turn the taxes collected from that institution than to take from the counties the power to assess its prop- erty
 Since the adoption of the constitution in 1870 the advocates of tax exemption have carried several of their amendments. At present free public libraries and free museums, growing crops, public schools and State and municipal parks and buildings are exempt from taxation. But further than this the Legislature and people have been willing to go The theory maintained by the constitution is that all property should be taxed in proportion to its value II the law to establish long list of exemptions not only would the orderly administration of local finances be interfered with, but the treasuries of many small countries might be crippled One of the strongest arguments imaginable exists in favor of exemptng ships possessing California registers from taxation This exemption would benefit rather than injure the State. yet the Legislature has not been prevailed to submit constitutional amendment to that effect.
 Doubtless 1t IS unjust to tax institution like the Stanford University Indeed Dr. Jordan would probably be able to give thousand reasons why State which does such school should be con- signed to one of its insane asylums But if the property of Stanford is to be exempted where is the line to be drawn? Other private schools and col leges will demand similar privilege and finally q proposition will be preached by the demagogues to abolish taxation altogether. We do not know but this last idea would be indorsed by the people It is well Fnown hat the average man no more enjoys paying taxes than Dr. Jordan enjoys paying them
 The president of Stanford University is a gentle learning and ingenuity He ought to be able to pro- pose plan for repairing the annual damage done by the Tax Collector to his university which would obviate the introduction of more real and personal property exemptions into the constitution If he do we may safely promise him the public ap- proval, but further than this it is difficult to go