The San Francisco call., 1898-05-25

fix their conpensations. (Art1cle 6.) This plan contemplates an expenditure in salaries nearly twice as large as that now paid for discharging the same du- ties. No check as to the number or eIn- ployes is placed upon the board. US Judgment is to prevail In all such mat ters At present the law limits the number of deputies in the Street De- partment to sixteen, as well as the number of employees who may be en- gagged by the Street Committee. IL would seem, therefore, that in creating this board, which, as already stated, IS practically committee of the super visors, the proposed charter ooes not contemplate an economical admlnlstra- tion of the laws authorizing street and sewer improvements.
 The Supervisors have been invested with only one real power. They are authorized to annually pass the budget and to fix the tax levy, but any item or the budget may be vetoed by the Mayor, who may also veto the tax levy.
 LEVY AND COLLECTION OF
 TAXES.
 By section IA of chapter 1. art. 5, 1t Is provided that the Supervisors snail fix the amount of municipal revenue and provide for the collection thereof
 Does this so-called authority go be- yond and include a power not express ed? It may be conceded that the boaro might designate the time within WHICH taxes may be collected, but what power would the board possess to impose pen alties on delinquent taxpayers, ana II this power Is not conferred, how are the taxes to be collected? It has been held by the Supreme Court heretofore that the Board of Supervisors couio exercise no power except those special ly conferred, and in numberless cases that the mode IS the measure oL .lie power" If this be the correct pr1ncl- nle then the only mode of collection is as shown in chapter of article 4, which defines the duties of the Tax Col lector. Section of that chapter pro- yides that he may appoint an attorney to prosecute actions for the collection of delinquent taxes, and may agree 10 pay him as compensation percentage not to exceed 15 per centum or the amounts recovered. This is the only mode of collection provided for
 Section provides that the Tax Col 1ector shall pay into the treasury, without any deduction for commissions, fees or charges of any kind, or on any account, the full amount or all taxes assessments and moneys recelVeo py him This applies to all revenue to De
 
 Tn attempting to inaugurate a new system and time for the collection or municipal revenue, the charter thus cuts loose from the provisions or the Political Code of the State and gives us nothing in its place.
 The State revenue must still be col 1ected under the Political Code or the State. and under its provisions the Assessor will go on and collect for the State after making his assessment (on and after the first Monday In March Tn each year), the taxes due on persohai property, the owners of which possess no realty: but how can he collect the city and county portion, even 1T d. rected by the Board of Supervisors, for the duties of the Assessor, as defined bv section 2 of chapter " of article V, are that he shall assess all taxable property within the city and county at the time and in the manner prescrlpeu by the general laws of the state.
 No power Is conferred upon him to make collections as prescribed by the general laws of the State, and II he attempt to exercise any power other than the power conferred by the char ter. he would undoubtedly be liable to the person or persons who suI1ered damage at his hands in the enforced collection, or in the sale or thelr piop- ertv in payment of the alleged tax due thereon.
 Then again in section of chapter (s11nra) it is made the duty of the Tax Collector to collect all licenses. The name of the officer designates his duty. but he is charged with all taxes levied mon real and personal property with in the citv and county, and charged with and debtor to the city and coun- tv for the full amount of all taxes due upon the delinquent tax list, and III nc