The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1904-09-18
ADVISES BOARD
To REFUND TAX
City Attorney Recommends
Return of Money Raised
on Invalid Assessment
LARGE SUM INVOLVED
Judges Decision May Take
Many Thousand Dollars
Away From the Treasury
LARGE SUM INVOLVED

In the opinion of City Attorney
Percy V. Long handed to the Board of
Supervisors yesterday in the matter
of the return of money collected
under a special tax levy for public
schools and the new City and County
Hospital. the resolution to refund such
money to the taxpayers owing to the
invalidity of the law is upheld by the
City Attorney. The principal reason
for the refunding of the tax levy
is that the recent issue of municipal
bonds, that has been declared valid
by the Supreme Court, generously
covers appropriations for new schools
and a new City and County Hospital.
The result of the decision will be that
the city treasury may have to refund
over $325,00O to taxpayers who have
paid assessments under the levy.
Many firms have suits pending
against the city to recover the amount
of taxes paid into the city treasury
under the old assessment. From these
the City Attorney selected a test case,
upon which a decision was rendered
by Judges Seawell and Sloss, declar-
ing that the special levying of taxes
for the schools and the hospital was
invalid.
DISMISSAL OF APPEAL.
The Board of Supervisors therefore
directed the City Attorney, if he
deemed it advisable. to discontinue
the appeal from the decision. and the
City Attorney entered a dismissal of
the appeal after the Supreme Court
decided as to the validity of the mu-
nj Il I1of
it would be an injustice to taxpayers
to be twice taxed for the same object.
Among those who have entered suit
for the recovery of money paid under
the old tax levy are: Bank of Cali
fornia, $3O.725; San Francisco Gas
and Electric Company, s5504; Spring
Valley Water Company, s25,551; Unit
ed Railroads, $S5,477; L. F. Young,
1888; The Hibernia Savings and Loan
Society, $32,S65, and H. K. Wolff,
$S449.
The levy Of 71a cents on each one
hundred dollars valuation for school
houses and for new hospital was in
the nature of an extraordinary levy,
designed to meet a great necessity or
emergency" and the ordinances under
which they were provided were passed
and approved in attempted compli-
ance with the provisions of the char
ter. The Supervisors are enabled by
a unanimous vote and with the con-
currence of the Mayor to temporarily
suspend the dollar limit provision of
the charter and to levy a tax in excess
of such limit whenever a great neces-
sity or emergency so requires.
MAYOR APPROVES ACTION.
The board took this action and the
Mayor approved the same and a levy
of Is cents on each one hundred dol
lars valuation of assessable property
for such purposes was accomplished.
Thereafter certain taxpayers insti-
tuted legal proceedings for the pur-
pose of having the tax declared void
and of recovering their money.
In view of the fact that the court
has decided that the imposition Of this
tax upon the taxpayers constituted an
unlawful action and as such that
the money should be returned
to the taxpayer whenever pos
sible, the City Attorney suggests that
provision be made for such repayment
without discrimination in all cases in
which it may legally be done. If the
existing law will not permit the re-
payment of the full amount of taxes
to all taxpayers, the Legislature should
be requested to supply the omission at
its next session.
Fat Folks-I reduced my weight 20
q q y fr1s,