The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1899-02-21
THE STANFORD UNIVERSITY.

7 HE Stanford University, which is magnifcently
endowed for higher education, although not a
State institution, in any legal sense, must always
be object OF pride and of solicitude the people
OF the State, and we appreciate and admire the en-
thusiasm of men who, for its benefit, are willing to
turn a section of State constitution into piece OF
special legislation. Still are compelled to adhere
to the opinion expressed some weeks ago against
the exemption OF the property of the university from
taxation The question OF State aid institutions OF
learning and of the relief of property used for that
purpose from the burden of taxation was much dis
cussed and considered in the Constitutional Conven-
ton OF 1870. The conclusions of that body were ex-
pressed in the constitution adopted in that year as
exists and a part of the system then devised
for the avowed object OF equalzng the pressure OF
taxation By article " section 22 all appropriations
for institutions under the exclusive management
and control of the State except those caring for or
phans, hali-orphans abandoned children and INDECENT
persons expressly prohibited By article X section
g. it will be that the University of California
is not entirely State institution but that it is declared
to be public trust subject partly to legislative
control BY section of article X the Legislature is
debarred from doing more than vesting in counties
and cities by general laws the power of assess
iEg and collecting taxes for local use. Article Kill
section enacts that all property in the State, not ex
empt under the laws OF the United States, shall be
taxed, and the sixth section of the article pro-
vides that the power OF taxation shall never be
rendered or suspended by any grant or contract to
which the State shall be party
These quotations suggest at least the arrangements
that would inevitably flow from the exemption of the
Stanford University and OF the colossal fortune it
represents from all compensation for the protection
it receives under the law. The property from which
the income OF the university is derived is situated in
different counties and is competing factor in some of
the chief industries of the State. The escape of that
property from taxation would deprive those counties
OF needed income and would increase the burden of
other property in particular localities, so that
gross inequality would be the consequences. Even
though the Stanford University technically a
State institution, this would be unjust, Any advan-
tage it might derive other owners of property
should be held at least to equitable basis and
should be charged proportionately to the whole num-
Der within the State. Nor should competitors in
business be exposed to the inequality of paying their
taxes while the Stanford University is set free
We are reluctantly opposed therefore, to the pro-
posed amendment to relieve the Stanford University
from taxation If any such exemption could be tole-
rated, it ought to apply to all similar Institutions and
be formulated in general proposition that in its
application would leave to the Legislature the exer-
else OF reasonable discretion. In years State
constitutions, instead of supplying brief and compre-
hensive limitations and directions have been avishly
employed for special legislation This is a radical
objection to the amendment under discussion but so
far the investment of the Stanford University with
power to receive donations from any source is con-
cerned, upon the showing made see escape from
the conclusion that the amendment should be pro-
posed and adopted