Amador ledger., 1905-11-24
THE STATE TAX COMMISSION.
A Review by the Expert of the
Work Accomplished up to the Pre-
sent Time.
sent Time.

sySL6H OI revenue auQ CaXatlOn IL
force in this State and to recommend
plan for revision and reform hello
its third meeting in Sacramento
this week. The line of reform whose
probable effects are under consider
alton Is that suggested by the
Governor in his message to the last
legislature, to wit: the separation OF
state from local taxation as to sources
of revenue. Ihis is the line of re.
form that has been successfully pur-
sued in a number of eastern states,
and it is thought that its application
here IN California would lessen
several of the most glazing evils that
now exist in the operation of the
! old general property tax.
The revenues of the state of Call
tornia amount in round numbers
to nine and one half millions (S9, 500,
000) per annum. OF this sum, seven
and one-half millions (S7, 500, OOO) are
raised by way of taxation; fees and
the income from public property,
together with number of miscellane-
Gus items OF income, making up the
other two millions. Of the seven and
one-half- millions (s7, 500, ,OOO) raised
by taxation, approximately four and
one-haIf millions (S4, 500, ,000) are for
educational purposes and are in no
proper sense state revenues, the state
being merely the agent of the local
governments for the collection and
apportionment OF these moneys which
are spent IN the various school dis
tricts. 1t is thought that if these
three millions could be raised from
sources of taxation Independent OF
those sources used by the county and
local governments, that the state rate,
as now levied on property, might be
very materially reduced; and that
possibly, if sufficient revenues can
be found. the necessity of a state
levy on property in general might be
entirely done away with. The idea
upon which the commission is at
work is that railroads, telegraph and
telephone companies, express COM
panies, and all other corporations
whose business extends throughout
the state and is in no sense localized.
should be taxed for state purposes
alone and that the taxation of real
estate and of tangible personal pro-
perty which is easily reached by the
assessor should be left to the counties
and local governments. 1t is thought
that this would result in greater
equality of taxation, inasmuch as
there would no longer be any ipduce-
ment OF reason for the assessor to
undervalue property, such as now
exists in the fact that the state tax is
imposed on top of the county and
other local taxes upon the same
assessed valuation. This would do
way with the cost, friction, and
annoyance of state equalization and
would give the counties practically
home rule in matters concerning
their own taxation.
The commission has not proceeded
tar enough in its work to be able to
reach any final conclusion as to the
recommendations which it may make
in its report to the next legislature.
but is industrlously gathering every
scrap of information available, bear
ing upon the working of the present
system and the effect of the proposed
changes.
The commission has already deter
mined, however, that in order to
accomplish any satisfactory reform in
the system of taxation in this state
and to bring it into line with that
which has been introduced in other
states during the past twenty or
twenty five years, it will be necessary
to amend the constitution. The con-
stltution OF California at the present
time prescribes the general property
tax without exception for state,
county and municipal purposes.
AT the same time, however, the
commission is at work upon IA mum Der
of minor changes in the revenue laws
which it is hoped will make them
work more smoothly and equitably.
Among other things it is investigat-
ing the expense of collecting taxes in
California. 1t finds that the total
expense per annum is about $3.50, 600
for the collection of twenty-five and
one-haif million 1873, 500, O0O) dollars
of state and county taxes (this is
exclusive OF city taxes), or a little
over three per cent, an amount which
seems to be somewhat excessive.
The most serious waste, however,
arises in connection with the dupllc-
alton of assessment rolls by cities,
many of which maintain their own
separate assessors offices and tax
collectors offices which duplicate IN
way the work already done of pre-
cisely the same character by the
county assessors. If the city taxes
were levied, as are school district
taxes, for example, upon the county
assessment roll and collected by the
county tax collectors, at the same
time and in the same manner as
county taxes are levied and collected,
there would be considerable saving.
The only method of reducing the