The record-union., 1899-05-27
THE MONEY NOT ACCEPTED.
ALAMEDA'S TENDER OF STATE
TAXES REFUSED.
Her Assessor Had Withheld a Por-
ton to Which He Claimed
To Be Entitled.

Alameda County's Treasurer, A. w.
Fielder, has not yet paid into the State
Treasury the second installment of his
county's taxes for 1898, but yesterday
he made personal tender to Controller
Colgan of the sum turned over to him
by the County Assessor, who withheld
certain portion as commissions.
Although a statement of the trouble
between Alameda County and State
Controller Colgan was recently pub
lshed in the Record Union the points
at issue are here repeated. The section
of the County Government Act of 1893
applying to Alameda County was
amended in 1897 so as to abolish all
commissions of the County Assessor
for the collection of personal property
and poll tax. In lieu of such commits
sions he was allowed salaried deputies
to make such collections. The section
in question was numbered 160, and was
special in that it applied only to Ala
media County.
Section 215 of the Act which is of
general nature, recites that County
Assessors shall be allowed to receive
and retain for theiu own use per cent.
of all personal taxes and 10 per cent.
of all poll taxes collected provided
that counties of the first, second and
third class (San Francisco, Los An
geles and Alameda) shall receive no
commission for the collection of per-
sonal property taxes
While the extra deputies for the coll
lection of the taxes specified were ap-
pointed, Assessor H p Dalton of Ala
! media County contended that Section
10, coming after Section $50. would
faE% nraC4adpDnp bo+
provision he was entitled to retain 15
per cent. of all poll taxes collected for
his own use. The County Auditor took
a like view of the matter and Assessor
Dalton paid over to Treasurer Fielder.
Tor the State, taxes aggregating S131,-
249.62, retaining commissions for poll
taxes collected.
Controller Colgan, on the other hand,
commended that Section 100 of the Act,
being special in it's nature, and made to
NJ particular case, would take prece-
dence over Section 215, and demanded
1hat the full amount of taxes, including
commissions for the collection of poll
tax, be paid over
yesterday afternoon Treasurer A w.
F1edler visited Controller Colgan's office
and formally rendered the taxes due,
less the commissions collected and re-
tanned
Controller Colgan refused to settle
unless the whole amount of taxes vas
rendered. The Treasurer, who had re-
ceived from the Assessor only S13I.-
249.62, declined to make good the al
legged shortage, and Controller Colgan
will take immediate steps to bring suit
against the Alameda County Treasurer
TO recover the full amount 1t is Dos
slble that, after consulting with the At
torney General, suit Will be brought
against the Assessor, Auditor and
Treasurer Of the. county.
Treasurer Fielder is inclined to think
that the burden. for which he is not
responsible, should never have been
shifted to his shoulders, inasmuch as
the matter was engineered by the AS
SCISSOR and Auditor before it reached
his hands.
A special provision somewhat similar
to that applying to Alameda County
applies to San Bernardino County. and
the officials of the latter have accented
!. IT. 1t compels Assessors to nav all
commissions into the County Treasury.