The record-union., 1898-01-06
IS CALIFORNIA UNGRATEFUL?

| Is CALIFORNIA UNGRATEFUL?
President Jordan of Stanford Univer-
sity made strong and be it said a
manly fight at late session of the CAL
/ lfornia Legislature to procure such ac-
ton as would exempt from taxation the
property of the University over which
he presides. He did not succeed, but
that fact has evidently not discour-
aged him, since in an address in San
Francisco, the other day, he reiterated
his belief that California does not man
lfest through her laws gratitude or
thankfulness towards those who found
institutions of learning in the State, but
rather coldness and inhospitality.
1t is not improbable that Professor
Jordan, who is a man of persistence
and indomitable will, may feel moved
to renew his appeal at the next session
of the Legislature, and labor to Sc
cure the proposition of such constitu-
tionals modification as will work the
exemption for which he contends. 1t
is improbable however, that he will
succeed. 1t may be conceded that our
system of taxation is not ideal; that it
is open to much betterment may be
granted, but that the people will return
to a system of exemptions the abolition
of which they decreed long ago, is Who'll
ly improbable.
Long before the constitutional con-
vention of 1879 was in contemplation
the people had resolved upon a change
of system that would put an tnd to ex-
emptions, save where State and munic-
ipal property was concerned. This res
olution was made emphatic in the Con-
stitution of 1879. where it found ex-
preston not in unfriendly but in un-
mistakable language. That this judg-
ment was reached and pronounced be-
cause Of the accommodating sentiment
of years is undeniable. Public judg-
nent of that order is rarely impas-
stoned; 1t is as rule the inevitable re-
suit Of economic forces Of which even
the people themselves may not be deep
ly conscious.
1t was the result Of experience teach
ing that such exemptions as once pre-
vailed led to political manipulation and
fraudulent activities that were dis
graceful, projecting into political con-
Germ influences, institutions and agen-
cies, which should be wholly with
drawn and perpetually sequestered
from party political activity. More
over, in order to avail of the exemp-
tions Of the law, chicane and cheat ran
full length in course that scandalized
the State, in championing interests
which sought to evade the just share Of
the burden of State maintenance To
robbed those who did not and could
not evade their obligations.
If President Jordan had been a Cal
ifornian in the period referred to, his
sense of justice and his love Of cleanli-
ness would have been shocked and out
ragged by the devices employed to make
the law cover exemptions never contem-
plated, and to shelter enterprises and
interests evading their share of duty
doing to the State. 1t was not sur
pie came to adopt a new Constitution
they set up barriers against any repe-
tition of these things, and provided
against any further unfair discrimina-
ton.
Professor Jordan, however, indicates
that he believes there is an injustice in
the law as II stands, in that 1t exempts.
for instance, free public libraries and
museums while 1t exacts tax paying
OF free educational institutions en-
who choose to avail Of such benefcence.
But in all the exemptions Of the Con-
stitution there were none placed there
in which individual or corporate own
ership attached, except only the ex-
emption referring to growing crops. If,
however, there is a gift to the public
so far as freely availing of its privi-
leges are concerned, but still there is
maintained in Ii personal ownership
and control either corporate or indi-
a public institution such as equity and
good policy commend for exemption If
endowed and donated institutions OF
great benefcence are still retained II,
private title and control, to ask ex-
emption for them Is in violation of the
: principle the people have established,
, and which it is unlikely will ever be
disturbed. namely, that private prop
erty OF all classes and kinds. not ex-
} pressly exempted from taxation by the
organic law. shall be listed for taxa
I, ton.
: We do not see how 1t is possible to
carry public use OF private property into
: the category of public ownership SO as
: to exempt ii from taxation because OF
: its beneficence. and not open the door
to such a cloud of exemptions as would
: be monstrous. and most of them eva
{ sfve, misleading and fraudulent. DR..
t Jordan's charge therefore of uncharit-
' ableness and ingratitude, against Cal
' sfornia must find better foundation to
) sustain il than refusal to exempt from
2 taxation, which is based upon vital
: principle, tested and proved, and in re-
: fusing to abandon which the State has
not Won the reproach which DR.. Jor-
: dan In his ardent advocacy OF the no.