The San Francisco call., 1898-10-27
Used the Names Of Ex, empts, Dead Men and CrippleS to Swell His
 Receipts.

During the present year and during past years Tax Collector James N. Block has drawn thousands of dollars from the public treasury to which he was not entitled by law.
 Tax Collector James N. Block wants to succeed himself, and as a necessary preliminary he has secured the nom- ination for the office which he now holds at the hands of James D. Phelan and his Committee of One Hundred 1ob-chasers. As a nominee he is being held up by the Mayor as a model of purity and a man in whom the public can repose the most implicit confi- dence.
 For the benefit of those voters and taxpayers who may be deluded by the fuIsome promises and ready tongue of the ''hefting' Mayor a plain relation of facts concerning the way in which Tax Collector James N. Block has trans ferred from the public treasury to his own pocket thousands of dollars to which he was not justly entitled and has imposed upon the taxpayers of this city heavy burdens that he might en- rich personal henchmen and thus repay political obligations is here set forth in as brief and concise manner as is consistent with full understanding or the facts.
 The Tax Collector is by law Sections 1895 and 1897 of the Political Code) charged with the duty of annually en- rolling every able bodied male inhabi- tant of this city and county, except Mongolians and Indians, between the ages of IS and 45, not exempt by law from military duty, and his compensa- tion is fixed by section 1901 Of the same code at the rate of S5 Tor eacn 1OU names of persons returned py nm as subject to military duty. In other TTnrSs he is required to prepare a list of the names of all men resident Tn this city and county who are subject under the law to military duty tor performing this labor he receives cents for every name so enrolled
 In addition to the above exemptions inc following are not subject to en- rollment:
 1. Ministers of religion.
 2. Civil and military officers of the United States.
 8. officers of foreign governments.
 4. Civil officers of the State of Cali fornia-
 5. All persons exempted from military duty by the laws of the United States.
 Various penalties are prescribed for neglect or refusal of the Tax Collector to make proper returns.
 Instead of ascertaining by house toulouse canvass, as the law clearly directs, and as is done by the Federal Government in taking the census as well as by the school department of this city and county, this model Tax Collector simply takes the various pre- cinct registers copies the names alpha beticaly by Assembly districts and then makes oath before the clerk of the Board of Supervisors to the correct ness of the roll.
 And, wonderful to relate, he has used the same precinct registers for two successive years: that is, he made up the roll for 1897 and 1888 from the regis ters of 1896, owing to the fact that the registers are only made up biennially and whenever an election is about to be held. The fact that hundreds have died in the meantime, that other hun- dreds have gone to Cuba, Porto Rico, Manila, to the Klondike and to the Eastern States, and that several thous- and of citizens otherwise subject to military duty usually refrain from placing their names upon the precinct