Los Angeles herald., 1907-08-20
TAX COLLECTOR E. E. JOHNSON
GIVES ANSWER
CITY ATTORNEY ORDERED TO
INVESTIGATE
Despite Hewitt's Objection City coun-
ell Turns Affair Over to His
Department to Be
Probed

charges of Auditor W. c. Mushet mad
last Monday, that thousands of dollar
were being lost to the city annually b,
cause of the incomplete collection of take
and licenses.
City Clerk Harry Lelande was on han
with documents ready to make reply
his office was dragged into the col
troversy, but the whole problem was r,
ferred to the city attorney.
The statement of johnson was read fc
him by Clerk David Carroll. 1t says:
l am In receipt of copy of the re-
port of the city auditor which was
presented to your honorable body on
August 12, 1907, wherein he makes
grave and serious charges against the
conduct Of the city tax and license
collectors office. which in several in
stances are incorrect and not borne
out by the actual facts
His statement that the parties who
are paying license and those upon
whom he says he has made a demand
for back license, are not only paying
the same willingly and are even anx-
ious to pay the same, is entirely at
variance with the experience of the
several license collectors as it is with
those who come in daily contact with
the public.
His statement that the city is or has
lost tens upon tens of thousands of
dollars through neglect or otherwise
on the part of the tax collectors office
is simply based upon his own unsup-
ported state. .ent.
"Teems with Inuendoes"
The statement in said report that
the charges made are done only in the
mi Of dr1tU " frOr
outside influence. is hardly borne out
by the language of said report. which
teens with inuendoes and sarcasm
that are entirely uncaIled for and un-
necessary, and would certainly not
have been used by one who was die
tated solely by pure motives.
If, as the report says, 1T is, in my
opinion 0he auditor's) outside the
duty of any officer to suspend or re-
peal, in effect, any ordinance" ETC., is
it not equally outside of the duty of
the auditor to be the sole interpreter
of the intent and meaning of said
ordinances?
1t has been the custom during this
and former administrations of the tax
collectors office to be guided by the
decisions of the city attorney, and no
officer who assumed or attempted
to assume the role of dictator.
Rely on Banks
Banking-The banks are required by
city ordinance to file a semi-annual
statement with the city clerk, who,
upon receipt of said statement issues
the licenses which are then counter
signed by the auditor, who in turn
presents them to the city tax and
license collector, by whom they are
collected.
OF course, it is presumed when
the licenses are presented to the tax
collectors office for collection that
they are correct, and the collectors
have never been instructed nor does
the ordinance require them, to ask the
banks if they have filed such state
ment and If the same is correct.
Office Buildings-The statement in
the report relative to office buildings
is practically correct. An attempt was
made to collect the same, but upon the
Instructions and advice of the then
city attorney, the effort was aban-
doned
The statement that the arrearage of
some $17,S09 is subject to collection,
seems to have been placed in the re-
port simply with the idea of making
the amount uncollected appear as
large as possible.
Calls 1t Needless Expense
The fact that the present city at
torney's office has said that they con-
slider the license unconstitutional
would lead one to think that the de-
tailed particulars which the auditor
is preparing for the use of city attor
ney is a needless and useless expense.
Insurance-The insurance men, with
a few exceptions, have been remark
ably prompt in their payments, and
this ordinance has been rigidly en-
forced against all legal representa-
tives of the insurance companies.
The former city attorney. as well as
the present one, have both decided
that simple insurance broker, that
is one who neither signs policy nor
receives the money, cannot be held
liable for a license.
The statement of the auditor that
less than rs per cent of those liable
for this class of license is certainly
erroneous and misleading.
AS to Water Companies
Selling Water-The ordinance estab-
fishing the collection of a license for
the sale and distribution of water for
domestic purposes was passed several
years ago, and was intended to cover
the old City Water company, the West
Side Water company, and no others
Since the purchase by the city of
these two companies there have never
been, to my knowledge. any water
companies who have made a business
of supplying any portion Of this city
with water for domestic purposes as
would come within the intent and
meaning of said ordinance
Street Cars-A quarterly license of
s6.25 per car for the average number
Of cars operated each day during the
preceding three months is required.
Whatever difference of opinion ex-
lists as to the number of cars for
which licenses should be issued, is the
result of different interpretations
placed upon the license ordinance.
Such difference of opinion has ex-
listed before the present auditor ar
rived at his conclusion as to the mean
ing of that ordinance.
This same dispute between the street
railway companies and the city
authorities as to the number of
licenses that should be issued arose
during the preceding administration.
Cars a Legal Question
The question as to the proper in
terpretation of the ordinance is legal
one
It is the practice of this department
~ofov- IaeraI r,,aofio11e 70 he oftv e