Year: 1871

We published on the first page of the last
issue of the HERALD, the rules and regula


tions prescribed by the State Board eff Equa-
lization, for the government of county Asses
sors. Ill health prevented our calling atten


ton to the document last week and the same
cause prevents us from more than merely
glSncing at the matter now. These instruc-
tions are of deep Importance both to the as
SCISSOR and the tax payers, and if understood
and complied with by each will greatly facil-
itate an accurate listing and valuation of all
property. The fourth subdivisions of these
rules is, in our judgment, erroneous and is
neither law or equity in some of its directions.
The mere occupancy of Government land
gives the occupant no title to the said land 4,
and creates no property IN the land for State
and County taxation. Improvements upon
such government lands only can be taxed.
The State of California is prohibited by the
terms of her admission into the Union from
ever taxing United States lands, and as con-
sequence, the State can make no law to tax
any land while the title is in the General
Government. This fact is so plain as to need
no argument. The improvements may be
taxed and sold for taxes and removed, but there
the power of the State ceases so far as United
States land is concerned. The same clause
directs that lands purchased from the State
but not yet paid for, shall be assessed at the
same rate as thought full payment had been
made, and this, also, is not equity. Ths s
is, in fact, directing the Assessor to assess the
debts indiridudls olcs! A. has purchased
three hundred and twenty acres of land of the
State and still owes 1920 on it, yet the Board
directs the Assessor to assess the $500 TO A.
which neither he oor the State has, and
which is, in fact, not in existence SO far as
either A. or the State are concerned. This
is a new species of taxation not before heard
of in California We suggest to the Board
that it enlarge Oh this idea, and direct as
SCISSORS to compel all persons listed to give III
the amount of debts they owe that they may
be taxed on the same. Such listing would
add probably 800, 1000, 900 to the grand
levy, as bankrupts are plenty in California.
Solvent debts are assessed to the one to
whom they are due, but when it comes to
assessing debts to them that owe them, it
would be ridiculous and laughable if it were
not for the fact that such assessments as are
directed in this fourth subdivision Of gov
eminent lands, and debts owed, are calculated
to annoy, distress and unjustly burden a
worthy, struggling and desirable class ot
settlers. If these men are taxed on govern
nent lands and on the debts they owe, they
are swindled if they pay, and are probably
swindled out of greater amount if they re-
sort to the courts to contest this unius, and
unconstitutional taxation. We have 10 dou bt
but what the Board gave these particular
Instructions, above referred to, without fully
considering their import, and the hlrdship=


wrongs, illegal and inequtable taxation they


impose. The remainder Of the instructions
are singularly clear, concise and correct, and
this is strong reason for the Board s recon
structing this fourth subdivision and remod
ling it SO as to mike it equitable, consti.u-
tional and in harmony with the other instruc-
tons. We insist that the Board should hold
alother IN eeting on the subject of this fourth
subdivision, and when it has done so, we feel
that the proper corrections will be made


ARIZONA AND APACHE INDIANS. We have