The San Francisco call., 1899-07-05

Dodge was the subject yesterday
OF general comment. Public Off
cials and business men concerned
themselves in analyzing the As
sess0r's figures with the result that
some interesting facts We're developed.
The prevailing opinion is that the AS
SCISSOR knowingly or unwittingly has
committed two glaring hlunders. In
his increase IF city and county values
he has placed San Francisco at the
mercy Of the State and has subjected
the people of the city to unequal and
unjust State taxation. The Assessor
has placed i'm the hands Of the state
Board of Equalization weapon with
which to force San Francisco TO pay
more than its share Of the expenses Oh
the State government.
More than this. Assessor Dodge has
neglected TO eQualize city and county
taxation. While ne has made the cor
porate and capitalstic classes pay more
than they have hitherto done and has
made them bear proportiOnately their
share of municipal taxes, he has not
reduced the assessed valuation Of the
property Of small real estate holders.
1t is notorious that the majority OF
sessed comparatively higher than in
nuenuaI property owners. The hold
ines cf the small owners have been tax
"a to the limit and in a just equaliza-
tton the assessed valuation Of these
holdings would have been reduced.
Assessor Dodge has made no reduc-
tiou In these assessed values. He has
on the contrary Increased real estate
o. y
decessor. The small holder is thus
placed in q peculiar predIcament. If
the Sunervisors honor the dollar-limit
pledge he viii pay less in city and coun-
" taxes. but in consequence Of the in
creased valuation Of his property he
viii pay more in State taxes He thus
derives a benefit and suffers an injury
at the same time. In discussing the
matter Yesterday a Supervisor offered
an interesting suggestion. Assessor
Dodge. he insisted, should have reduc-
I'd the assessed values of the property
of small holders as well as increase
the assessment Of corporations and
capitalists. What was added to the
burden of those that had escaped just
taxation should have been deducted
from the classes that had been over
burdened.
It is argued in defense of the Asses
sor that the classes that have been
compelled to bear their just share of
city and county taxes will be forced to
pay the Increased taxation which viii
be levied by the State. While this is
true. ii does not alter the fact that the
small holders have not been relieved
from an unjust burden. If Assessor
Dodge had scaled down the assessed
valuation Of real estate and had left
tire total assessment at the figure it
was last year instead Of increasing it
S-5a10 600 he would have made a Just
equalization.
AS il is the Assessor has placed the
rir1 utterly at the mercy of the State
The State Board Of Equalization has
had q disa greeable habit for years of
increasing the assessment Of San Fran
cisco twenty per cent If this is done
this year the boasted benefit given TO
the people of this city by the Assessor
will vanish into thin air. The State
and not the city will reap the advan-
ages Of the Assessors activity.
Another feature Of the assessment is
also creating considerable discussion
Assessor Dodge intends on the dubious
opinion of the Attorney General, TO as
sess quasi-public and corporation bonds
TO the extent of 81, 900, 600. This will
raise the total assessment to $407, 900 600.
and upon this total the tax rate will be
liked. However this rate may be view