The San Francisco call., 1903-01-21

TT HE Legislature IS TO De urged
to revise the revenue laws of
California in order to remedy
IA the inequalities in the matter
of taxation in the various coun-
ties of the State. a resolution to this
effect was adopted at yesterday after
moons session of the convention Of the
Assessors Association of the State of
California, following an interesting
statement by DR.. Dodge, Assessor of
San Francisco DR.. Dodge presented the
resolution, which follows:
Resolved. That the convention is in favor
Of separating the sources Of State from county
revenues, and favoIs such a gradual revision
Of our revenue laws as Will make 1t possible
to raise revenue for State purposes by means
other than the general property tax, which
systupl OF raising State revenue is in vogue in
c number of Eastern States.
DR.. Dodge spoke briefly in favor of h g
resolution, making a clean cut and cor
vincing argument in favor of recon-
mending that the legislative committee
be instructed to give the matter n goodly
share of its attention. The resolution
was unanimously adopted. Chairman
Berkey also addressed the convention in
favor of the proposed innovation. He
said:
The State revenues should be kept as indie
pendent of the county revenues as the Federal
County land that sold for SIS acre was only
assessed for 1913 cents per acre and land that |
own IN that county was assessed Tor It's luil
value. There Is uniform system of assess
ment for State purposes and this is the great I I
trouble which arises out OF the necessity d
assessment by County Assessors.
The Assessors Association resumed its
labors in Judge Murasky's courtroom
yesterday morning. Assessor T. E. Dowd
of Sonoma, chairman of the executive
committee, reported that the committee
was in favor of forming permanent or
ganization. The report met with the
hearty approval of the convention and
was quickly adopted. The convention in
structed the committee to formulate a
plan of organization and present 1t at the
opening of the convention this morning.
7. H. Berkey of Sacramento County sur
rendered the chair TO Charles o. King of
San Luis Obispo County and introduced
the following resolution:
Whereas, An amendment to the constitution
/ OF California has been introduced abolishlng
/ the poll tax now required to be levied upon all
/ male inhabitants Of the state between the ages
! of 81 and 80 years; and
Whereas, Said poll tax has long been re-
garded unjust burden upon many citi-
zens least able TO bear it: and
| Whereas The collection of said poll tax, now
! devolving upon the Assessors OF the various
| counties, IS often an improbable complication
! of the legal machinery of assessment and col
| lection: and
Whereas, The assessment OF real and per-
sonal property throughout the state has in
/ creased 10 extent that makes the poll tao
/ needless a producer OF revenue; and
/ Whereas. In our collection of same we have
found 1t to be the most unpopular tax levied
/ therefore be il
Resolved. That this convention OF Assessors
! herewith extends its approval of said constitu-
/ tionzi amendment No. 4; and be II further
! Resolved. That the members OF this conven
/ tion individually pledge themselves TO use
their best endeavors 20 promote the adoption
! Of said amendment by the Senate and Assem-
/ bly, of California.
Discussion upon the merits of the reso-
/ luton was postponed until later in the
/ day, when il was laid upon the table.
/ DIT. Dodge then read a very interest
/ ing paper, in which, jhe discussed the need
/ of a more uniform method of assess
! ment. IT ran as follows:
( Under present system of taxation there
| exists the greatest variance in the assessment
! Of property In the different counties OF ou
! State This is due TO the widely varying prac
| tice Of our County Assessors This differences
I is seen not only in the valuation placed upoi
I land but in that placed upon various kinds o
| personal property. Take the assessment o
| livestock: in county we may cattle as
1 ssed at $40 per head. in another $35; sheer
assessed at 81 80 per head may be found az
sessed at 81 80 in another county. Wheat ma,
be assessed at widely varying figures. In tn
case Of telephone instruments we find the as