The San Francisco call., 1898-05-18
TAXATION UNDER THE CHARTER

/ \ new charter sets up limit on taxation unoe1 which sufficient money cannot be raised 10 conduct the government which 1t establishes, asu mat therefore, it will be necessary to apply to the otate Board of Equalization for increase III the assess ment after levy, the organ of Mayor Phelan says;
 The financial affairs of the city under the new char ter will be settled in June-sone months before the State Board of Equalization takes up the San Fran cisco assessment The amount of money to be ralsed in this city will be limited by the Assessors hgures
 If this were true it would be complete reply to the allegation to which the organ refers But It IS far from the fact as are statements put forth in support of the financial system ot the charter lh- deed it is doubtful whether the method of ievying taxes set up by the instrument is not void for uncer tanv or unconstitutional on the ground that it con- templates taxation without hearing It IS frst principle that the government cannot take man property by taxation without giving hm chance 10 question the justice of the assessment
 Section of chapter 4 article ", of the charter enact that the Assessor shall all taxable prop erty within the city and county at the time and in the manner prescribed by the general laws o the State The provisions of these general laws may De sum marzed as follows:
 T. Between the first Mondays of March and July the Assessor must make Up assessment roll of all taxable property (Section 3628 Political Code)
 2 On or before the first Monday of July in each year the Assessor complete the assessment book and attach his affidavit thereto, delivering 1t thereafter to the clerk of the Board of Supervisors. (Sectons 3652 and 3654)
 B The Board of Supervisors must meet to equalize assessments but 1t not continue III session later than the third Monday in July. (Section 3o72)
 4 Upon the completion of equalization the roll must be turned the Auditor, who must add up the valuations (Section 3727).
 5. Before the second Monday of August the Aud tor must prepare from the assessment book duplicate statements. (Section 3728)
 G. The Board of Supervisors must meet on the third Monday in September and fix the rate of county taxes designating the number of cents on each SIoo valuation. (Secton 3714)
 These sections form complete system for levying county taxes They ir force III this city at the present time. Section II of chapter l. article III o the charter says that "on before the last Monday of June in each year the Supervisors shall levy the amount of taxes for city and county purposes re- quired be levied upon all property not exempt from taxation" The general law says that the Assessor need not turn the assessment books for equaza ton until the first Monday in July, and the Super visors must equaize until the third Monday 1n July Until equalization Is finished the board cannot know the assessed valuation of real and personal property in the city How then, can 1t fix the rate of taxation on or before the last Mondays iH June as to com ply with the limit of SI on each SIoo of valuation?
 Probably in the event of the adoption of the charter and the discovery that its taxation system will not work no permanent damage would be done. As soon as the Supreme Court disposed of the charter prov sons the general laws would to the rescue and taxation would be resumed. But what would happen iii the meantime? The city would certainly be with out an income from taxation for year. A year at least would be consumed in discovering that levy made without equalization is invalid.
 These facts make plain other facts disclosed in con nection with the proposed charter It quite evident that on financial subjects the Freeholders did not know what they were doing.