The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1899-02-18
TAX COLLECTOR
DENIED RIGHT
of PATRONAGE
No Power to Hire
EXTRA" Clerks.

Judge Hebbard handed down a decision
yesterday in the case of Homer G. War
rem against the Board of Supervisors, in
which the plaintiff, who was an extra"
deputy in the Tax Collectors office,
sought to compel the defendant, by writ
of mandate, to audit his demands for
salary Warren was appointed by Tax
Collector Sheehan without the approval
of the Board of Supervisors, as required
by law. When his demand. together with
those of eight deputies in the same pre-
dicament, were presented, approval was
denied. Hence the application for the
writ of mandate.
Judge Hebbard holds that the deputy
was illegally appointed, as were the 9TH
ers. The court denied the application for
the writ and his opinion reached even
further, which has led to- wailing and
crashing of teeth in the offices of the As
SCISSOR and Auditor as well as that of the
Tax Collector. 1t was earnestly hoped
by many politicians that the court would
decide otherwise. In fact, Judge Heb
bard received a letter from prominent
citizen, whose name he refuses 10 olvulee,
directly requesting the court to decide IN
favor of the deputy. The action OF the
writer of the letter is questionable, put
whether any steps Will pc taken aSdnsI
him or not of course rests Soiely Will lilo
court
rendered by Judge Hebbard reads:
Ii appears that of the appropriation OF
$40 600 made by the board in October. 1898,
for the extra expenses of the Tax SoIlec-
tor for the fiscal year from July l, 1898, to
July 1899 there remains put she re sum d.
ent herein claims that the petition does
not state facts sufficient to warrant the
court in directing writ TO issue TO com IN
titioner, and that the showing maze by
respondent is complete defense in this
ON March 25. 1868, the Legislature passed
an act. section l of which is as follows:
s"Phe Tax Collector of said city and
county shall be allowed, in lieu of the dep
uties and clerks now allowed by law, one
chief deputy and one cash deputy, each at
a monthly salary of $500; three general
deputies, each at monthy salary Oh Slo tc
of $50 a month each for the time actually
employed; provided; said Tax Collector
shall not be allowed exceeding $4,000 for
salaries of all such deputies and clerks
during any one fiscal year
1.-The Auditor of said city and county Is
hereby directed to audit and the Treas
urer to pay in United States gold coin out
of the general fund of said city and coun-
ty the several salaries herein provided
for all demands therefor to be first APP
proved and certified as correct by said
Tax Collector"
on March 30, 1872, the Legislature passed
an act which is in part as follows: THE
Board of Supervisors of the city and coun-
ty of San Francisco are hereby authorized
and empowered to appropriate, allow and
order paid out of the general fund the
several sums of money hereinafter men,
toned, and to exercise the following pow
ers, to wit:
."To authorize the employment of such
extra clerks as may be required by the
Tax Collector in his Office from time to
time at salary not to exceed $3.50 per
month EACH
"To allow and order paid out of the
general fund such sums as they may deem
absolutely necessary for extra assistance
in the Office of Assessor, Tax Collector
and Auditor"
The foregoing statutes are the only ones
cited or relied upon. The questions in
volved in this proceeding may be deter
mined largely from the language of that
portion of the act of March 30. 1872, which
is amendatory of the act of March %, 1868.
Under the act of 1868 the Tax Collector
could appoint his extra clerks as we'll as
his regular force of deputies, and up to the
limit of S12 900 a year. could draw upon
the treasury through the Auditor for pay
nent of their salaries. The Board of
Supervisors had nothing to do or say in
the matter But under the act of 1872 the
board was given power to authorize the
employment of the extra clerks and to
fix their salaries not to exceed $50 per
month each, and to allow and order paid
such sums as they deemed absolutely
necessary for extra assistance in the office
of the Assessor, Tax Collector and Audi
tor and to this extent the act took away
from the Tax Collector and gave to the
Board of Supervisors all power respect
ing the exercise of Judgment and discre-