The San Francisco call., 1910-11-11
.GEARY STREETTAX
IS HELD INVALID
Levy of 1906 for Building Mu-
nicipal Railroad Exceeded
Supervisors Powers

The tax levy of $4,000 for the
building of the Geary street railroad.
levied by the board of supervisors in
1906. was declared invalid yesterday
by Judge Seawell and Judgment was
rendered for the United tax payers
company in two suits for the recovery
OF t4.21s and s4.777, paid under pro-
test. This decision has no bearing
whatever upon the bond issue since
authorized for the construction of a
municipal railroad in Geary street
Attorney Joseph E. Bien, who repre-
sents the United tax payers company,
said that suits could be successfully
maintained for the recovery from the
city of the entire s720,000 paid by tax
payers in 1906, when il was proposed
to build the line with the money.
PAID WITHOUT PROTEST
Many citizens paid the tax without
protest, but Bien believes that man
damus proceedings will lie against the
city IN behalf OF those tax payers
Although the money was collected by
the city 1t never was expended on the
municipal railroad scheme, but went
into the general fund and was used for
other city purposes.
ABOUT the time of the levy Judge
Sturtevant declared 1t invalid in a suit
instituted by the Hibernia bank to en-
join its collections; and following that
decision the city decided not to spend
the money on the railroad scheme The
fact hat the city used the money for
other purposes probably will make 1t
dif1cult for the tax payers who have
been successful in their suits to re-
cover the amount of their Judgments.
DEFINITION OF EMERGENCY
The charter provides that there shall
not be tax levy in excess of the dol
lar limit for the construction of pub
lie utilities. II also provides that any
taxation levied in excess of the dollar
limit must be for necessary emergency
purposes. In order TO avoid these
charter provisions the supervisors in
1905 declared street sweeping and the
increase OF school teachers salaries
matters of emergency and necessity.
planning to build the railroad from
money collected within the dollar
limit. Judge Seawell held yesterday
that there was not such an emer-
gency existing as warranted the sus-
pension OF the dollar limit and that
increase of teachers salaries and the
sweeping of streets were matters per-
tanning to the ordinary business of the
municipality.
sCHMITZ' VETO VOID
The ordinance for the tax levy in
excess of the dollar limit was vetoed
by Mayor Schmitz, who was at that
time in the county Jail. having been
convicted Of extortion. The board.
however. passed the ordinance over
his veto. Judge Seawell held that
Schmitz was not mayor at the time he
signed the veto, having forfeited his
position by his conviction 1t was
also held by the judge that the unani-
nous vote of the entire board-that
fs, the 1S members-was necessary for
the adoption of an ordinance suspend
ing the dollar limit clause of the
charter.
Among the tax payers represented
by the United tax payers company are
the Palace hotel Jacob Kann and
Brothers.
Judge Seawell also gave judgm snt for
the plaintiff IN a similar action brought
by Charles Josselyn against the city.
all the points made by
Drown, Leicester & Drown. the attor-
neys employed by many of the large
tax payers in these actions, were sus-
tanned.