The San Francisco call., 1906-08-07
SUPERVISORS FAIL
To RAISE ROLL.
Board Decides to Permit
Assessments as Fixed
by Dodge to Remain
DEBATE HEATED

the avowed intention to put assess
lnents on large sums Of insurance re-
ceived on burned property which do
not appear on Assessor Dodge's assess
ment roll of 100000. The board
had retained City Attorney Burke and
his assistant, William T. Baggett, to
prove that Dodge had erred IN lot as
sessing destroyed property. but Dodge,
who was present and evidently on his
mettle, made an eloquent defense OF
his roll. There was considerable talk
Of a political nature and after more
than two hours of wranging the board
decided to take no action. The board
concluded its labors as board OF
equalization and ordered the roll
turned over to the Auditor today for
checking up.
Supervisor Wilson said large
amount of money representing money
collected as insurance or destroyed
property had not been put on the as
sessment roll and that the City Attor-
ney had rendered an opinion that such
omission Is Illegal. City Attorney
Burke briefly addressed the board to
similar effect
Assistant City Attorney Baggett
took the ground that any property
found in possession of any individual
on the first Monday in March at IL
o'clock noon was assessable for tax
dUlC pun pObCS
There can be no question about
what the law is relative to the taxa
tion of property actually In existence
on the first Monday in March" said
BaSgett. 1T is fact that from $50
GEO. 600 to s2oo, 900 900 of property that
existed on the day the law says it
should be assessed does not appear on
the assessment roll. It is true the
property was. destroyed on April 1S,
but it is also true that a large amount
OF insurance was collected on the prop
erty. 1t was clearly the duty OF the
Assessor to put that property on the
roll. and then the owner could come
before this board of equalization TO
protest il he so desired. ! believe that
Mr. Dodge is the best Assessor We
ever had, but it is not within his
power, no matter how eommendable his
reasons may be, 10 leave sl50,0o0.00O
of assessahie property OF the roll. The
Arm OF Levi Strauss & Co. has been
assessed for $25o.000 for years, and yet
the value Of its insurance was $1,000
900 on its stock alone"
DODGE DEFENDS FIGURES.
Mr. Baggett is in error when he
says that Levi Strauss & Co. were as
sessed for years at 100000 said
Dodge, The firm has paid taxes on
$500. 900 In past years and wss cut in
half after the fire. That assessment
was not on the stock which was
burned, but on solvent credits and
bank accounts. The Arm was insured
in eighty companies; 1t has received
but 15 per cent of its insurance and
will not receive the rest for one year.
assessed the property at what ! con
sidered its equitable value, and this
Board OF Supervisors has no right to
dictate to me how l shall! assess prop
erty. 1t is fact that when in past
years a man appeared before the board
and said his home was burned the
assessment thereon was Cancelled.
The law gives the Assessor, four
months within which to assess prop
erty which has been returned by the
owner on the first Monday in March,
but only the ownership and not the
value is determined on that date ]
consulted eminent legal talent before
1 concluded not to assess insurance,
among others William T. Herrin. a.
Ruef and Garret McEnerney. members
of the committee of forty"
Dodge challenged statement made
by Baggett that rich people had not
paid one-tenth of their proper taxes
in the past, and Baggett replied that
the attorneys who had advised him not
to assess insurance are attorneys for
the rich corporations.
Well if they are" retorted Dodge.
''and you want TO make political mat
ter of this, they we're put on the com
mittee Of forty by the friend of the
laboring man. E. +. Schmitz
WhEn Baggett started to read a de-
eision from the courts OF Tennessee
Dodge advised him to get closer to
home and quote the decisions of the
Supreme Court Of California.
TAXPAYERS WOULD APPEAL.
IF / had not lowered the assess
ment," said Dodge. this board would
have had 10000 taxpayers before 1t,
appealing to have the assessments on
their burned property cancelled. 1t has
been a uniform rule to assess firms
stock at 40 per cent of its value. IT
you want to put millions on the roll,
just order me by resolution to put
the burned buildings, which include
So4 900 900 on small homes, upon the
assessment roll. / will have to do It.
but ! 90 not think 1t is equitable. legal
or just. You cannot pick out one prop
erty owner for assessment and over
look 10000 others. If you are sincere
and honest in this matter and you
believe the law as the City Attorney
has put 1t, go the limit and order me
to assess all burned property. The law
does not expect me to do impossibilities
and l had only four days to fix the
assessments"
The State Board OF Equalization had
lowed an extension of seven days from
August IL to equalize assessments II
the full figures can be had from the
Auditor by August 81, as 1t is proposed
to ix the State. tax rate on Septem-
Der l.
Auditor Horton stated that II would
be necessary for him to have the roll
today in order to file 1T in time with
the State board.
Supervisor Wilson said he wanted to
place the responsibility for reducing
the roll whereby the fire, police and
other city departments had been Grip
pied on the shoulders of the Assessor,
where Ii belonged. He suggested that
If the City Attorney desired to take
other proceedings to fix the assess
rnent on burned property he could Go
SO, but that the Board Of Supervisors
has no right to increase the roll as
whole. The matter was then dropped.
The board then adjourned to meet to-
morrow afternoon at 230 o'clock, when
the petition to lower the grade on
Golden Gate avenue. between Taylor
and Jones streets, will be taken up.
SOUTHERN PACIFIC WEEKLY
SHOWS PROGRESS OF CITY