The herald., 1898-08-27
OTHER CITIES DO IT
Therefore Los Angeles Should Avail
Itself Of Good Thing

Abbot Kinney, who is an ardent advocat
of the adjustment of the office of cit
treasurer and city tax collector, yesterda
filed in the city clerks office the following
communication to council:
The proposal that the City of Los An
geles shall avail itself of the law per-
hitting 1t to use the county assessment
for its tax basis. and the county tax COL
lector to collect its.taxes, has been Ques-
toned as to legality. This cannot be
deemed serious objection, for the rea-
son that number of cities In the state
have been, and are now, operating un-
der the law and saving the cost confu-
sion and trouble of the present unneces-
sary and wasteful system in Los An
geles.
The real objection to the use of the
county officers for the city assessment
and tax collection Is the limitation of the
tax levy in cities. To obtain the amount
the political officers of the city consider
necessary for Its government has in
vited an assessment of city property at
higher rates than the county assessment
of the same property.
The object of this generalization Is
clearly to evade the law. Its result Is
to collect more taxes from city property
than an equitable assessment would
provide under the tax levy limitation.
1t Is, In fact, deliberate evasion of the
law limiting taxation for city purposes
by the city officers sworn to carry out
the law.
Such practices are highly impolitic.
Legal officers should never nullify,
evade or violate the law. The cure for
an inadequate taxation to support city
government under the tax levy limita-
ton Is to change the law and permit a
higher tax limitation.
Sworn officers cannot nullify law
without setting vicious precedent. If
our sworn officers deliberately and per-
sistently evade the law, every citizen is
invited to similar evasions in all cases.
The standard of the community Is no
longer that of law-abiding people. We
should not conduct our public business
on unsound and immoral lines
In the City of Los Angeles, the city
assessment exceeds the county assess
ment about six million dollars. This
means an additional sum in taxes paid
to the city of sixty thousand dollars.
When we consider that 1t costs the city
twenty-five thousand dollars to collect
this sixty thousand we can see that the
net returns of thlrty-f1ve thousand dol
lars are obtained at an excessive price.
The confusion and trouble to the c!ti-
zen of the double system in this city can
not be compensated by the net returns.
A more careful and businesslike sys-
tenn Of conducting the clty's affairs
would save far more than the net sum Of
thirty-hve thousand dollars.
In any event, the system Of double
city assessment can never be defended
on patriotic or on moral grounds while
It is used to force from the taxpayers
- contributions in excess Of what an hon.
est observance of the law would per-
NIT
again call your attention to this
matter. because II is now the easiest
time to correct this abuse. The reform
can be made operative at the expiration
Of the terms of the present assessor and
tax collector. You will avoid a contest
with men who have worked and spent
money to obtain the offices In question,
and the resistance to the change by
those in active personal interest will be
at a minimum.