USA > California > Placer County > History of Placer county, California > Part 34
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DEFECTIVE REVENUE LAWS.
In the collection of revenue, business licenses were payable to the County Treasurer, who was required to remain at his office at the county seat, conse- quently, as no one was empowered to press the pay- ment by individual presence and importunities, many neglected to pay. Under the instructions of the County Judge. the Grand Jury, at the October term of 1853, presented to the Court of Sessions the names of 150 citizens as delinquent traders, doing business without a license. In the Judge's charge to the Grand Jury, in May, 1854, he says that: " Upon complaint of the District Attorney, a Justice of the Peace had issned warrants upon which many who had licenses, as well as many who had not, at the time of trading, were arrested; that the county had been rendered liable for about the sum of $2,000, whereas, the full benefit aceruing from fines, etc., was about $400," &c.
These expenses, and this neglect to collect the usual revenue, probably, were the causes, in part, of the great increase of debt during the year, which is shown in the
GRAND JURY REPORT, MAY, 1854,
Which says: We find in cash now in the Treasury the sum of $805.78 belonging to the county, and 81,800 belonging to the State, together with the further sum of $681.67 belonging to the County School Fund. * * *
And on a thorough investigation of the indebted. ness of Placer County, find the amount to be as follows :-
DR.
Amount of scrip issued up to May 30.
1853 . $ 54,678 76 Amount of scrip from May 30, 1853, to May 1, 1834 . . . 18,335 56
Making a total amount issued. 8103,014 32
147
FINANCIAL HISTORY
CR.
By vonchers of cancelled serip, amount 8 75,681 51 Scrip on hand in Treasurer's office. 5,568 50
Cash on hand in Treasury 805 78
Making a total amount of 8 82,055 79
Which being deducted from the amount of scrip issued, leaves a balance of an outstanding debt to amount of. 20,958 53
And we further report, that on investigation we find the amount of revenue collected for the last year to be 845,314.00, and that in our opinion, although the pro rata of taxation for this year has been increased, yet when we take into consideration the decrease in the value of property since the assessment for 1853, we think that the revenue col- lected for the present year will not reach the amount stated above as collected for the last, and that at the end of the present fiscal year the finances of the county will be in nearly the same position they are at the present time. * * *
J. D. CARPENTER. Foreman.
GRAND JURY REPORT, AUGUST, 1854.
The following extract from the report of the Grand Jury, Angust, 1854, shows the condition of the county debt at that time. The great amount of criminal business, the decline in values and neg- lect of the Sheriff in turning money into the Treas- ury, causing the increase. The report says :-
From a careful inspection of the exhibit (of the Clerk, Auditor, and Recorder) we find the indebted- ness of the county to be as follows :--
Total amount of scrip issued since the
county organization to be .. 8124.448 04 Total amount of scrip redeemed 95,178 14
Amount of outstanding serip $ 29,269 90
Amount of cash on hand 678 39
Amount of present indebtedness $ 28,591 51
DIFFICULTIES IN COLLECTING TAXES.
The sources of revenue, and the courses, pursued in collecting it may afford a theme to some future Buckle when writing the history of civilization in America. The difficulties attending the collection of taxes were many, and gave rise to many incidents of dangerous and amusing experience to the Col- lectors. In the early history of the county property had, only in a slight measure, crystallized into reality, and the public revenues were derived almost entirely from licenses, foreign miners' tax, 'and poll taxes, each collected on short notice and in an arbitrary manner, and, as all such taxes press the subject most severely, were strongly opposed and their pay- ment avoided by every possible means and subter- fuge.
The matter of raising a revenue by a tax upon foreigners working in the gold mines was one of the earliest considered by the law-makers of the State, and few or no objections, were made to the enactment of a statnte providing for such a tax. No country was known where all people were
allowed to extract the precious metals at will, and a moiety always went to the sovereign. Here a step in advance was made, and only the foreigner, or alien, was required to pay over to the State a por- tion of the "royal " metals he extracted from the soil. This was considered exceedingly magnanimous and generous in accordance with the ideas of a free and Democratic Republic.
While this appeared so feasible and just in theory. it was very difficult to put in practice. The for- eigners it was intended should pay for the privilege of mining were then (1850) chiefly Europeans, Eng lish, Irish, and Canadians, and they strenuously objected to paying $8.00 a month, when their neigh- bors and partners, being natives or naturalized, paid nothing, and these neighbors and partners, partic- ularly if of the same nationality, sympathized with the alien, and would oppose at the polls any officer who enforced the collection of the monthly tax. Thus, because of the voting power of the miners, the law became a dead letter npon the statute books, so far as it related to one of the Caucasian race. Subsequently it was so changed as to apply to those not eligible to citizenship, and the tax fixed at 84.00 per month. The Chinese, against whom it was levied, were comparatively defenseless, were an objectionable element (to some), and had no vote. They thronged the river bars and banks in great numbers, and were gathering the last vestige of gold from all localities of easy access, where labor, only, was required. The returns of the Collectors are evidence of the large numbers engaged in mining in the county, but in all probability three-fourths. by concealment, contract, or inability, failed to pay their taxes.
To collect these, extreme measures were often taken, punishment inflicted, and property destroyed. An incident is related in the Placer Herald of Sep- tember 24, 1853, in answer to a serious accusation of the officers in the Sacramento Union :--
In regard to this matter, an erroneous impression seems to have got abroad in the publie mind. It is well-known by many of our citizens that many of the Chinese try every way in their power to evade the payment of their taxes, and that Messrs Wheeler and Shannon, the Deputy Sheriff's and Collectors, have been put to a great deal of trouble by their course. They cannot leave Auburn and go up in the mountains, or on the rivers, to perform their duties as officers, but that the Chinese camps are informed of it by runners from Auburn. The Celes tials imme liately scatter; many come to town and loaf about their gambling bouses until they get word that the Collectors are returning, when the Chinese again return to their mining operations. To stop this evasion of the law, and to collect the taxes justly due the State, the Collectors. on last Saturday evening, procured the assistance of several of our citizens and went to the houses where they were mostly congregated. Mr. Wheeler went in and laid his papers down on one of the tables and told Ah Sing, the proprietor, what he had come there for and who he was. As soon as the China men who were in the house were informed of the
118
HISTORY OF PLACER COUNTY, CALIFORNIA
object of Mr. Wheeler's visit they refused to pay their license, and, after a short consultation among themselves, made a rush at him, but he succeeded in keeping them off with his cane until some gentle- men came to his assistance. It was then the Chi- nese fled-some jumped through the windows, and in doing so cut themselves severely with the glass. The report of one, or two, or three Chinamen being murdered is without foundation.
That the Collectors were only in the discharge of their duties there is not a doubt; and that there is a combination among the Chinamen to evade the law is well known. If they would act like honest men should there would be no necessity for the officers to call in citizens to stand at the doors while they went in and collected the taxes; and if they will not do what is right they must be made to do it.
In a paper of the same period, published in another locahty, the editor says: " While in Auburn last week we saw thirteen Chinamen that Sam. Astin had .corralled' in front of the stage stable, and from whom he was endeavoring most energetically to procure the sum of $4.00 each under the late license law."
SAM. ASTIN'S JOKE.
S. C. Astin, while Sheriff of Placer County, and e.c ufficio Collector, did, personally, a large share of the collection of the foreign miners' tax, and thus became well known to the Chinese, and was regarded by them as one in high authority whom they must implicitly obey. Astin was contemplating retiring from the Shrievalty -- visions of his friend Broderick as Senator, or Walker as President of Nicaragua, to elevate him to greater honors, possibly inducing his resignation-and he conceived the idea of a joke upon his successor. Upon his last round as Col- lector he called at a Chinese camp upon the North Fork, near Green Valley, which contained numerous Celestials, and, after receiving their taxes, told them that down the river at another China camp some fellow had been around personating him, and by pretending to be a Collector of foreign miners' taxes had swindled their brethren out of a considerable amount of money. To prevent any further depre- dations by such impostors he requested them, should any one at any time in the future come into their camp and ask for taxes that they should seize upon such individual, bind his hands, and bring him a prisoner to Auburn. This the Chinamen promised faithfully to do. In due time Astin's successor arrived at the camp where Sam. had left his instruc- tions. Demanding "chin-chee" (money ) from " John," he was astonished at their flat and positive declining to pay. Becoming exasperated at their continued refusal, the official proceeded to the usual methods in vogue in those days for the compulsion of the beathen delinquents. This was enough for John. The signal was given; in rushed an over- whelming host; the supposed bogus Collector was overpowered and bound. All oxpostulations and threats on the part of the discomfited officer were in vain. He was in reality a prisoner of the heathen
horde. No explanations were admitted. The Chi- nese had their instructions from Astin, the highest power they knew, and they were determined to obey them. The poor Collector, in his galling bonds, was foreed to march into Auburn in his sad plight, and it was only then that the mistaken Chinese were convinced that Astin was no more in power and that they had unwittingly carried out for him a stupen- dous joke, which, but for the fact of its being a good joke, and instructions faithfully followed, might have consigned them all to prison.
A TAX COLLECTING CONTROVERSY.
The Placer Herald of March 18, 1854, relates the following :--
"One of our tax-collectors called upon a German of our town named Marcus Allmayer, a few days since, for the purpose of collecting of him his tax for the present year. Marcus took the money out of his pocket and shook it at the Collector, with the tantal- izing remark, " Don't you wish you gets him?" This provoked the officer, who in return gave him a slight slap in the face, whereupon a complaint was made before Justice Hawkins, the Collector was arrested, and fined $1.00 and costs. This was glory for the delinquent taxpayer; as he left the court room he turned to the Collector, with a broad grin upon his face, and exclaimed, " Now, by Godt, yon sees vat a Dutchmans can do ! "
But Marcus relates his side of the story in a letter to the Herald, in the following language :--
Two men kums and asts me I shall pay mine tax. I tells dem how much moonish I have mit me. Den dey shwears me dat I ave not more moonish as I tells dem. Dey den tells me as I shall mine tax pole pay. I spheaks dem I can mine poard not pay-tam de tax pole. Den de Collector spheaks me he shall swab mindt head mit de gutter np, and take mine pocket out of all money. Dey den toard mine coat nearly off ov de tail, and peat me all de same as de tyvel. I den tooks dem up, when dey findhs him for a tollar and a quarter. Den shays for de last of it, now ten poys vat you trinks. Dat is hell for shoostus for de poormans. Mine handt and sheal,
MARCUS ALLMAYER.
THE FINANCIAL POWER.
Previous to October, 1854, the Court of Sessions exercised the power of supervising the finances, but in that month a decision was rendered by Judge Munson, of the Sixth Judicial District, that such power was beyond the duties of the Court, after which all matters relating to financial affairs devolved upon the Auditor. This decision left the counties almost without a financial agent, until at the subsequent session of the Legislature an Act was passed creating Boards of Supervisors, upon which all the duties devolved respecting levying of taxes and the management of the business affairs of the coun. ties.
GRAND JURY REPORT, NOVEMBER, 1854.
The Grand Jury's Report of November, 1854.
149
FINANCIAL HISTORY
shows the following condition of the finances of the county at that time :--
DR.
Since the organization of the county to November 18, 1854 $146,347 43
CR.
By cancelled serip produced as vouchers 109,226 25 Cancelled scrip and eash in the hands of
the Treasurer 4,228 33
$113,454 58
Leaving the total indebtedness of the county at this date $ 32,892 85 There has been foreign miners' tax collected of 8,555 persons since January, A. D. 1854, at $4.00 each, $34,220.00.
TAXABLE PROPERTY.
The valuation of all the taxable property in the county, as returned by the Assessors for the year 1854, was $1,551,757, or $176,347 less than the year preceding.
COMPARATIVE STATEMENT.
By a statement made by the State Treasurer of the total amount of money received into the Sub- Treasury up to May 1, 1854, the sum total was given at $2,158,099.85. Of this sum Placer had contributed $63,043.29; there being but five counties, San Fran- cisco, Sacramento, El Dorado, Yuba, and Santa Clara, paying greater sums. The State indebtedness at the time was: Civil Debt, $2.558,666.07; and $900,- 483.12, War Debt, assumed by the United States.
The amount paid into the State Treasury by Placer for the fiscal year ending June 30, 1854, was 828,- 302.73-only the counties of San Francisco, El Dorado, Sacramento and Calaveras paying more. The amount received from the foreign miners' tax was estimated at $150,000.
FINANCIAL REPORTS, FEBRUARY, 1856.
The county officers made statements to the Grand Jury at the the February session, 1855, of the finan- cial transactions since November 6, 1854, which ag- gregated, in cash on hand, at the beginning of the quarter, $1,631.97, and collections $14,556.07, or a total of $16,189.04.
The statement of the Auditor showed the total in- debtedness to be $43,570.61.
The amount received during the year beginning February 5, 1854, and ending February 4, 1855, was $52,362.54-as follows: Foreign miners' tax, $12,- 315.90; poll tax, 85,170; property tax, $3,122.28; School Fund, $271.77; Court House Fund, 82,257.26; merehandise and liquor licenses, 822,697.26; Indigent Fund, $1,294.28: miscellaneous, $1,001.88; cash on hand, February 4, 1854, 84,231.11.
Of this amount $47,333.49 was used in purchasing scrip, and $747.58 was on hand at the date of the report.
The increase of the county debt from $32,892.85 in November to $43,570.61 in the February following appears to have arisen from the ordinary and ex-
tra-ordinary expenses of the county. Of the extra- ordinary expenses, some $10,000 may be accounted for as follows: On the 23d of December, 1854, the eitizens of lowa Hill, and vicinity, executed Wm. M. Johnson by "lynch" court, and warrants were issued for the arrest of citizens who were accused of partic- ipating in the act. The Sheriff was resisted in mak- ing these arrests and summoned a po-se at Auburn to go to his assistance. Of this the Grand Jury say:
"We have had our attention called to certain bills and accounts charged against the county-filed in the office of the Auditor-in all, amounting to $10,- 000, exclusive of Sheriff's fees, for services alleged to have been performed by individuals forming a Sher- iff's posse for horse hire and other expenses incurred by that officer in making certain arrests at Iowa Ilill. We believe that for all the services alleged to have been performed, exorbitantly high prices have been charged-at least 100 per eent. more than the actual value. We would, therefore, recommend that no bill be audited except those which are strictly legal and allowable under the Statute, for our county is already largely in debt.
RATE OF TAXATION.
May 7, 1855, the Board of Supervisors, consisting of five members met and organized according to law, and assumed control of the business of the county. With other transactions, the Board fixed the rate of taxation for the year at fifty cents upon each $100 worth of property assessed, to be applied and paid into the General County Fund; twenty- five eents upon each $100 to be paid into the Court House Fund; twenty-five eents upon each 8100 to be paid into the Indigent Sick Fund. and five cents upon each $100 to be paid into the Publie School Fund, making a total county tax of $1.05 upon each $100 worth of property assessed. The State tax was sixty cents upon each $100, making a total of $1.65 on each $100 of valuation.
SUPERVISORS' STATEMENT.
The Board of Supervisors, in compliance with the Statute under which they were organized, made their first examination of the county finanees, and reported May 19, 1855, of which the following is a synopsis :-
County of Placer in acct. with the World:
1855. DR.
Feb. 17 .- To amount of indebtedness of county to date for report there rendered - 8 43,570 61
March 1 .- Scrip issued H. Fitzsimmons as County Judge. 1,958 32
March 1. - Amount issued to P. W. Thom- as, District Attorney, one-quar- ter salary 500 00
May 19 .-- Total amount issued to date upon orders of Board of Super- visors, inclusive of $1,333.34 issued to County Judge upon judgment of District Court. .. 22,379 87
$ 68,408 80
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HISTORY OF PLACER COUNTY. CALIFORNIA
CR.
March 1 to May 12 .- By canceled scrip $ 7,784 23 May 19 .- Amount to balance being the indebtedness of the county at this date 60,624 57
$ 68,408 80
The County Treasurer reports 811,775.68 receipts, of which he had on hand May 5, 1855, 85,662.25.
Sheriff S. (. Astin was reported as indebted to the county in the sum of $1,992.76. The Deputy Sheriff, Wm. H. Dillingham, was reported indebted to the connty on account of foreign miners' licenses, due $4,000; and James T. Griffith indebted on account of poll-tax receipts, due 81,344.
These sums of cash on hand and bills dne would reduce the indebtedness to $47,623.56.
The amount received from the State as the county portion of the Common School Fund was 8354.09, being the allotment due for 300 school children in the county.
THE INCREASING INDEBTEDNESS.
The rapid increase of the debt was becoming alarming. The system of transacting the county business by issuing scrip, or on a credit of an indefi- nite period for all expenses was one that encouraged debt making from the facility with which it was issued, the high prices it enforced for all bills ex- cept fixed salaries, and the approval given it by speculators. The value of the scrip in October, 1855, was but half of its stated sum, and consequently double prices must be paid for all purchases, thus the debt as long as it was permitted to exist in this form compelled its own increase. The revenue was continually increasing, but the scrip, which in 1854 was six months in advance of the money to redeem it, in the fall of 1855 was hopelessly in the distance. This was the result of simply allowing it to get the start. In the session of the Legislature of 1854-55, Senator Hawthorne had endeavored to pass a funding bill in order to place the business of the county again on a cash basis, but the citizens of Auburn objected to the measure and it was defeated. October 20, 1855. the Placer Herald says :-
The debt of Placer County now stands at 8100,000. and serip is at a discount of fifty per cent. in the market .. This last fact alone has induced many of late to urge the necessity of funding the debt. The county, with its paper so greatly depreciated, is com. pelled to submit to heavy prices for all work that is requirred to be done for it.
The receipts of the county are estimated at about $52,000 per year, and the expenses for the same length of time at $45,000, leaving a balance of some $7,000 annually, to be applied towards liquidating the present indebtedness. * *
All our public buildings will have been completed by the time the Legislature meets, and the Funding Act can become a law, and then we need be at no expense in the future, only that which will have to be incurred in carrying on the business of the county.
This did not compare favorably with the adjoin-
ing county of El Dorado, which at that time was out of debt, had near $10,000 in the Treasury, and levied no property tax for county purposes; licenses and foreign miners' tax supplying the necessary funds.
SUPERVISORS' STATEMENT, SEPTEMBER.
The Supervisors of Placer County offer the follow- ing financial statement, which is a continuation of the statement made and published in May, 1855 :--
Amount of reported indebtedness, May 19, 1855 .860,524 57
Amount of bills audited and scrip issued upon demands dne prior to date of report. 14,983 68
Probable amount of Interest accrued to May 19th, estimated to be equal to four months' interest on the whole amount ontstanding. 2,516 94
878,025 19
Amount allowed for ordinary expenses to this date, for which warrants are
drawn, or liable to be on demand. . .. $15,925 82 Amount of warrants advanced on jail contract. 2,500 00
Interest on amount due May 19th to date, 43 months 2,817 56
899,268 57
Amount county warrants redeemed since May 19th 5,697 72
Amount of interest paid on ditto. . 505 89
Cash in Treasury September 1st 524 19
Received in Treasury, since September 1st, estimated at. 2,500 00
$ 9,227 80
Present indebtedness 890,040 77
To which add expense of late election 1,685 00
Balance of June contract .. 7,300 00
Expense of Board this session. . 527 00
Total liabilities yet ascertained $99,552 77
A. L. BOYDEN, Chairman of Board.
The financial statement made November 20, 1855, showed the outstanding warrants remaining unpaid at that date to be $80,019.63; with a balance of 8750.27 in the County Fund. The allowance of $1,128 to the Sheriff, as Superintendent of the con- struction of the jail, was severely commented upon as a political grant and an improper tax upon the county. The building of a jail, costing $16,525.91, was one item adding to the debt.
ASSESSOR'S REPORT, 1855.
November 26, 1855, the County Assessor, Mr. A. S. Smith, reported to the Surveyor-General of the State the statistical information he had gathered from which the following is obtained :--
RANCHES - There are 143 improved ranches in the county, many of which have good and perma- nent buildings and fences; others are only inclosed with brush, while some are only surveyed and staked.
151
FINANCIAL HISTORY.
The improvements and stock on these are assessed at $219,000, paying a State and county tax of $3,613.50.
The tax valuation of this property has gradually ncreased, and but for the conflicting interest between the farmer and the miner, would be double what it now is. The decision of the courts, giving the miner the right to enter and dig upon any lands in the mineral districts, is a check upon improvements on this kind of property.
CANALS .- Auburn and Bear River Water and Min- ing Company-Capital, 8650,000; length of canal and laterals, 175 miles; office at Auburn.
American River Water and Mining Company -- Capital stock, $300,000; office at Carroltou; length. 32 miles, of which 20 are in Placer County; takes water out of the American River at Tamaroo Bar and leads to Mississippi Bar in Sacramento County.
Gold Hill and Bear River Water Company-Capi- tal stock, $96,000; length of main trunk, 32 miles, lateral 26 miles; office at Gold Hill.
Yankee Jim Union Water Company -- Capital stock, $90,000; office at Yankee Jim's. El Dorado Water Company - Capital stock, $60.000; length of canal and laterals, 30 miles; office at Michigan City.
Todd's Valley Water Company-Capital stock, $32,000; length of canal, 12 miles; office at Todd's Valley.
The above list includes the principal incorporated canals of the county. Aside from these there are 23 others of smaller capital and capacity. Many of them are of great value to the miners as well as to the capitalists, and pay a better interest on the mount invested than some of the larger companies.
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