The San Francisco call., 1903-01-08
Continued From Page 5, Column Z.


mained almost stationary. And although
we are now enjoying an era OF uneX-
ampled prosperity, the total assessed Valu-
alton is a little less than eighteen per
cent greater than ii was htteen years
ago. This every one will admit, is absurd
The burden of taxation on properly
which the assessor finds is generally
heavy enough-often too heavy-but there
is much which he fails to find. This be-
comes very clear when the proportion OF
personal property assessment is consld-
cred. There was time, many years ago
when personal property comprised very
nearly fifty per cent Of the total assessed
valuation That was in the COS. By 1880
the personal property assessment had
gone down, relatively, so much that 1T
constituted only twenty-five per cent of
the total BY 1886 ii was down to twenty
pei cent, and in recent years 1t has been
generally about fifteen per cent, though
sometimes falling considerably below
even that small proportion.
AS a community grows in wealth and
civilization the proportion of its wealth
invested in forms of property other than
real estate and improvements tends to
increase relatively as well as absolutely.
And yet, the amount of personal property
assessed in California is actually less by
several millions than it was thirty years
ago. AS long ago as 1872 the assessors
found nearly two hundred and twenty
million dollars worth of personal prop
erty. A few years later the assessment
had shrunk to a little more than half Of
that sum and, although there has since
been a slow increase, it amounts for the
current year to only two hundred
millions.
Contrary to the belief which is enter
20. -
our State government are not due to a
large increase in aggregate expenditures,
because in recent years there has been no
such increase. Eight years ago both re-
ceipts and expenditures were slightly
larger than they are at present. 1t is in
evitable, in spite of all the economy we
can practice, that there should be pro-
gressive growth of expenditures for pub
lie purposes, keeping pace with the pop
ulation or even outrunning it, and 1t is
clear that sooner or later our revenue
laws must be changed so as TO produce
more satisfactory results.
As has been remarked, the complaint is
widespread against the workings Of the
general property tax And some of the
most advanced communities are casting
about TO see what they can do to supple
ment this source of revenue or to sup
plant 1t entirely as a means of providing
for the needs of State governments. In
the report of the United States Industrial
Commission, the whole subject of State
and local taxation is reviewed, and the
effects upon industry of the present sys-
tenn are considered. One of the conclu-
sions reached by these investigators, as it
has been reached by others. is that the
present system does not bear equally
upon all classes of property owners, but
is very inequitable in the distribution of
It's burdens. 1t is contended that the ag
riculturist, all of whose property both
real and personal, is usually visible to the
assessor, is taxed considerably in excess
OF his fair proportion to other property
owners. The escape from taxation of per-