The San Francisco call., 1899-07-01
ASSESSORS ARE INSTRUCTED
BOARD OF EQUALIZATION Tc
BEGIN OPERATIONS.

trict Discusses the Opinion and
Gives Some Sound
Advice.
An opinion of vital Importance to tn
taxpayers of this State was handed owe
to the members of the Board of Equaliza
ton by Attorney General Ford yesterda:
afternoon. 1t contained clear exposl
ton of the law governing the taxing o
rolling stock and outlined the duties
County Assessors in the matter. Deem
ing it of interest. not only to the count,
officials but the citizens of the entlr
State, The Call publishes it in full. FOL
lowing is the opinion:
SAN FRANCISCO. Cal, June 30 1893
Mr.. c. NJ COglau, Secretary state soar
of Equalization, Sacramento, Cal ''si, 'ea
Sir; | have Just received your comm -uli
cation of the 29th inst, when Is III "oi u
and figures as follows, to VIII:
It is desired by the State Board of
F0uaIiZation TO get your opinion on
the following matters. The board is
informed that there are several coIpGr-
ations operating rolling stock over tne
railroads of this State ana doing ouSl-
ness in lines as follows;
First-Refrigerato cars for the
movement of 1ruit, meat etc. .,,-
SeCOnd-Oil cars. Sucn DelhS lallh
cars for shipment of oil.
Third-Beer cars for the shipment of
beer.
Fourth-Ordinary freight cars sent
into this State by foreign railroad com
panies and retained here for dome5tlc
use.
Fifth-Stock cars used for shipment
of race horses. etc.
The first of these classes are cars
principally belonging to Illinois cor
n0ratiODs such as Armour <, Cont
mental Fruit Express ana others anu
are sent to this State by thousahdS
and placed on sidetracks, subject 70
the order of agents for Shipment OF
fruit to Eastern points, and they are
used for such purposes.
agents in this State for these cars
claim that they are owned in the East
and pay taxes there)
The second class are owned and used
both by foreign and domestic corpora
tions (other than railrOaD, such AS
the Standard Oil Company. shipping
oil into the State, and the Union on
Company of California. the latter p1ln-
cipally shipping oil to points in TINS
State, but probably also some other
The third class. beer cars, have been
principally used by local breweries ana
have been assessed by some Of the
County Assessors. notably in Santa
Clara and San Francisco counties.
The fifth class are owned and used
mainly by individuals or firms mot
corporations for handling their prt-
vate stock. and in this county tSacFa,
mento) owned by J. b. Haggin. used
for shipment of colts to the East for
sale and have been assessed by local
The board would like the opinion
segregated as above on each of the
matters enumerated as to whether II
is the duty of the State Board to as
Sess any of the above property, and
if So by what authority, and to whom,
and further. to which counties it
should be apportioned; or whether IT
is the duty of the County Assessor Of
the county in which such property ia
located or discovered on the first Mon
6av in March TO assess the same as
personal property and collect taxes
thereon.
tuition OF the State of California, articl
XIII, section 10. in so far as apPlicabl
TO this inquiry, is as follows:
Section 10 The franchise. roadway
roadbed. rails and rolling stock of all
railroads operated in more than one
county in this State shall be assessed
by the State Board of Equalization.
The Political Code, section 1928. reads a
follows:
Section 1928. The franchise. roadway,
roadbed. rails and rolling stock of all
railroads operated in more than one
by the State Board of Equalization,
as hereinafter provided for
The Political Code, Section 1865, read
as follows:
1865. The State Board of Equaliza-
ton must meet at the State Capitol
on the third Monday in July, and con-
tinue in open session from day to day,
Sundays excepted until the first Mon
day in August. At such meeting the
board must assess the franchise, road
way, rOadbed, rails and rolling stock
of all railroads operated in more than
one county. Assessments must be
made to the corporation, person or as
sociatiOn of persons owning the same.
From the above provisions it appear
that the roadway, roadbed, rails and roll
ing stock of all railroads operated in NOR
than one. county in this State shall b
assessed by the State Board of EqualiZa
ton.
The Political Code, section 1928, afte
to railroad, as above mentioned
this language:
All other taxable property shall be
assessed in the county city or city
and county, town, township or district
in which it is situated The AS
SCISSOR must, between the first Mon
days in March and July of each year,
ascertain the names of all taxable in
habitants, and all the property in his
county subject to taxation, except
such as is required to be assessed by
must assess such property to the per-
son by whom it was owned or
claimed or in whose possession or con-
troll it was at II o'clock meridian of
the first Monday in March next pre-
ceding.
The constitution of the State of Cali
fornia. article XIII, section 8, provide
as follows:
Section g. The Legislature shall by
law require each taxpayer in this
State to make and deliver to the
County Assessor annually statement
under oath. setting forth specifically
all the real and personal property
owned by such taxpayer, or in his
o'clock meridian on the first Monday
of March.
The Political Code, section 3629, reads:
3629. He (the Assessor) must exact
from each person a statement under
oath setting forth specifically all the
real and personal property owned by
under his control at Y o'clock me-
ridian on the first Monday in March
Such statement shall be in writing,
showing separately:
l. All property belonging to, claimed
by or in the possession or under the
control or management of such per-
son.
4 The county in which such prop
erty is situated or in which it is liable
to taxation, and
The Political Code, section 3641. pro
vides:
364f. The property of every firm and
corporation must be assessed in the
county where the property is situate
and must be assessed in the name of
the firm or corporation.