The record-union., 1899-03-15
SHEEP LEGISLATION AGAIN.

SHEEP LEGISLATION AGAIN.
Under the omnibus County Govern
ment bilb now presumably dead, m Sec
ton 25 relating to the powers of Su-
pervisors, it is provided that they may
lay on license taxes for raising, grazing
and herding sheep not in excess Of :
cents per annrlm per head, but that no
license tax shall be imposed on account
Of unweaned lambs
Under the Raub bill ca B. 2S9) now
before the Assembly, the same provision
is called for, it being a bill to amend
the County Government Act now on the
statute books The law as it stands,
counties to license all kinds of bust
ness, has no reference in the section
proposed to be amended to the matter
of specifically licensing sheep herding.
The Senate County Government bill is
also silent upon the subject. 1t is now
proposed to amend the Raub bill by
raising the two-cent per head fee to
three cents, and to omit reference to
unweaned lambs
As the law stands Supervisors have
power to make such tax onerous and
prohibitive- The amendments pro-
posed provide limitations to this power.
What the Record Union said upon
this subject in January it now repeats
for emphasis, namely, that all that is
proposed is defective in not making dis
elimination concerning sheep owned in
other States. but driven into this State,
| and these are as numerous as the Cal
ifornia herds, but they contribute no
revenue to California. They should
not, therefore, enjoy the benefit Of the
Limitations and exemptions proposed in
the amendments now before the House.
Such sheep bands should be taken out
of the category Of limitation and ex-
emption and their taxation by license
be left to the free will of the Super
visors Of the several counties affected.
If there is not clear distinction made
in this respect there will be unjust dis
elimination against the sheep industry
of California. California sheep owners
will be made to pay property tax on
their sheep and in addition license
tax, while sheep from other States will
escape the latter imposition. In other
| words: Sheep pastured IN California
upon which no taxes have been paid to
1 e, e. -
the proposed law.
Let it be considered that the Nevada
sheep owner can conceal the property
represented by his sheep herds, ana es-
cape the Assessor by driving into the
mountains Of California, where the Ne
vada official cannot follow him. Thus
the Nevada wool grower is given undue
advantage, and the California grower
correspondingly handicapped. This, If
no other existed is sufficient reason why
| the Nevada sheep men should not enjoy
a maximum rate, but that as to such
owners the county Boards of Supervis-
ors si.ould be left to impose such IL
l.cense taxes as they may deem proper.
Sheep herds are pastured seven
months of the year in the valleys, few
sheep being owned by residents OF
mountain districts. For about five
months in the year the sheep which
have been pastured in the valley Sec
tions are kept in the mountains, and
/ especially in the high attitudes. Now
! on these sheep no taxes are paid in
these upper counties. Out Of that sit
uation grew up the system of license
| tax upon the herds, and under the
provision of the existing County Gov
| ernment Act Boards of Supervisors
have imposed such license taxes
In some counties, notably Piumas,
the license tax has been run up as high
as 10 cents per head, including lambs.
The sheep are driven from the valley
section to the mountains shortly after
secure a revenue from the taxation
! laid on the lambs. This is by wool
growers considered onerous and unjust.
hence the provision which we have
quoted from Assembly pill $50.
The limitation proposed, then, is a
maximum tax of 2 cents, and provision
that unweaned lambs shall be exempt.
But this is rather a low figure Five
cents, with exemption of unweaned
lambs, would be just, and not too much
for California sheep. The owners have
paid taxes, of course, in the valleys
upon their property in these sheep
herds. If a sheep is valued at, say SO.
in county where the rate of taxation
| is 115 cents, the owner pays cents
taxes per head upon the property Now,
if when this property is taken for four
| or five months in the year into mount
| ain counties, an additional tax of 10
cents a head is levied, it becomes a
hardship: one that is excessive. and
presents to the fair mind a case Of in
justice. But the imposition Of a tax OF
8 cents as q license fee will make a
great difference to the California own
er, when considered with the exemption
of unweaned lambs. For, as will be
realized, the unweaned lamb eats moth
ing that the mother has not previously
eaten