The San Francisco call., 1904-11-06
DODGE ADVISES
TAX PROTESTS
Assessor Issues Statement
That Courts Are to Pass
on Legality of Bond Levy
PORTION is IN DISPUTE
Refunds Hinge on Formal
Objection Being Made to
Items Open to Question
PORTION is IN DISPUTE

Assessor Washington Dodge yester-
ton to the fact that the tax levied
for the interest and sinking fund of
the bond issue is now before the courts
for adjudication as to its legality and
advising that taxpayers file a formal
protest against that portion of the levy
when settling their obligations with
the city. Dodge's statement, which is
self-explanatory follows:
To the Taxpayers of San Francisco:
THE first installment of taxes on
real estate is now due. Many taxpay-
ers, especially the smaller taxpayers.
test the amount called for by
their tax bills. The majority,
if not all, of these taxpayers
are ignorant of the fact that the le-
gality of part of their taxes is open
to question and the courts have been
called upon to pass upon the matter.
Should the courts decide that a por-
ton of the taxes for this year have
been illegally levied, those who pay
the same without protest may be un-
able to secure repayment of this por-
ton of their taxes by the city.
Many of the banks our largest cor
porations and taxpayers are now pay.
ing their taxes under protest, so far
as the amount in dispute is concerned.
In this matter they are following the
same course pursued by them in the
disputed tax raised for a new hospital
and for sewers.
LAS result of this action they have
had no trouble in collecting from the
city the amounts which they paid for
these purposes and which the courts
have since declared to have been
| Illegal while the smaller taxpayers
have not been able to collect what they
paid, owing to the fact that they did
not file a protest against paying the
same at the time at which they paid
their taxes. In this years taxes there
is included a tax of about 12z cents
on each 800 of assessed property, or
81 25 on each $1,000 of assessed prop
erty, for the purpose of paying the
interest on the new bonds to be issued
for public improvements and for the
redemption of the same. The matter
has been carried into the court, the
proper and illegal to include this item
in the tax levy of this year.
Should the courts uphold this con-
tention the city would be compelled
to refund the taxes so collected and
those who had filed a protest at the
time of paying their taxes would have
no trouble in collecting the rebate.
Had it not been for this extra tax,
which had to be collected for the pur-
pose of these bonds this year, this city
would have had one of the lowest tax
rates in its history. The rate would
have been under 81 5S and taxes
would have been less instead of
greater than formerly. AS it is the
tax rate is about the average tax rate
for the past few years, namely, 81 So,
and yet the city is raising about
81 900, 900 for public improvements
and public Improvement bonds in ex-
cess of the amount raised for this
purpose heretofore.
THE fact that this city is enabled
to raise this year the sum of $1,000.0OO
for bonds and public improvements
without increasing its tax rate is due
entirely to the fact that the assessment
rcll was increased this year on real
estate $S7,0OO,O0O. Without this in
crease in values all taxpayers would
have been compelled to pay taxes at
the rate of about 81 80, or an increase
of 81 so in taxes on each $1,000 of
property.
WASHINGTON DODGE,
Assessor"