Amador ledger., 1907-07-19
Equalization a Farce.

until now.
Equalization a Farce.
The big corporations representing
the large vested interests of Amador
IN mining and other indus
tries, were disappointed at the out
come of the proceedings before the
board of equalization last Monday.
There we're number of mining and
other companies before the board
asking for reduction of assessment.
Had all these requests been granted
it would have cut down the assess
ment roll over sou, 900. The showing
in nearly every case presented was
conclusive that reduction was only
reasonable and fair, and that the duty
of the board sitting for the express
purpose of equaliZing the burden of
taxation was plainly in the direction
of granting relief OF course, If
the burden were taken off in the cases
it would impose so much additional
burden upon the holders whose
assessment stood at the figures return
ed by the assessor. But that fact
ought not to be taken into considera-
ton. If piece of property Is
assessed too,much in comparison with
other similar property, why it ought
to be lowered. Now, it was pointed
out in several instances that increased
valuation had been made arbitrarily,
without any reason for the raise
whatever, other than a demand by
popular clamor. Property that had
gone out of existence years ago
vanished in smoke or non usage, was
kept on the rolls. and made to sur
render its quota to the demands of
the toll gatherer, and the equalizers
took no steps whatever to remedy tie
wrong. 1t had been going on in one
case at least, for years, simply be-
cause no complaint had been made
thereat. and when the complaint was
formally presented it was turned
down, as much as to say that mas
much as the parties aggrieved had
been silent for years, its liberation
by the official remedial board for
another year was a small matter
There was too much OF this unreason-
ing spirit to stand by the figures of
the assessor, right or wrong, and
relegate the adjustment of iuequaIi-
ties to that officer for the next year.
Another thing that struck the
spectator as funny was the conten
ton to stand strictly on the condi-
tions existing on the 1st of March as
fixing the value of property for assess
ment purposes. Of course, the Law
uad to lay down some fixed time for
the basis of valuation. A moments
reflection will suggest the necessity
of that plan. For instance, if no
definite time were stated, movable
property would be able to escape
taxation, by migrating. But wher-
ever it is located on the lst of March
it was to be assessed at that point.
1t does not follow, however. that the
valuation for assessments is absolute
~ fixed by the conditions on that
date. The law does not mean any
thing OF the kind. The laws are to
be Literally construct. with a view
of prom citing justice. If property
existed intact on the 1st day OF
March, and on the following day was
utterly wiped out by fire or other
calamity, will any sane man contend
that the assessor ought to list it, and
the board of equaIizeIs make the
owner pay taxes thereon, just the
same as though it had never been
destroyed. That would be- unjust,
and therefore it is not law. The
earthquake and fire in San Francisco.
occurred April 18th least year. Ac-
cordlng to the strict Interpretation
held to by many, the assessment
valuation in that city last year ought
not to have been affected in the least
degree by that great disaster, which
occurred six weeks after March l.
But we know full we'll that the
destruction did affect the assessment
roll, -shrunk it up by hundreds OF
millions of dollars. And who Will
say, that such action was not justified
by the circumstances. The rule
should have the same application
everywhere. If a mine was barely
paying expenses on March LIST, and
from that time showed heavy deficit,
is it not right that the equalizIng
board should take cognIzance of the
facts and act accoI dingly.
Card of Thanks,