USA > California > Placer County > History of Placer county, California > Part 39
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RESIDENCE OF J.T.ASHLEY. AUBURN PLACER CO. CALA.
169
FINANCIAL HISTORY
of the two years, being at the rate of 812,000 per mile, and, on the 10th of May, 1876, this amount was paid into the County Treasury.
Several suits had been instituted by the railroad company and its stockholders against James Moore and W. L. Munson, Tax Collectors of Districts Nos. 1 and 2; first, in January, 1873, in the Fourteenth Judicial District enjoining the sale of the property of the Central Pacific Railroad for the taxes due the State and county for the year 1872-73, and in the United States Circuit Court by C. P. Huntington and other stockholders, residents of other States, restraining the Tax Collectors from collecting and the railroad company from paying the taxes; and again in February, 1874, for the same purposes that year. To defend these suits the Board of Super- visors authorized an advance, or loan, to the Collec- tors of $3,000, and the employment of J. P. Hoge at a fee of $1.000 advanced and $1,000 when the tax was collected. In these suits, the District Attorney's fees and traveling expenses, together with the assist- ant counsel's, aggregated $4,138.20, besides the $1,000 to be paid to J. P. Hoge, and for which he sued the county in 1877, but subsequently withdrew the suit upon the receipt of $500, the county paying the costs of action.
SHERIFF EX OFFICIO COLLECTOR.
The Legislature, in 1875, abolished the system of District Collectors in Placer County, substituting therefor the Sheriff who was ec oficio Collector. One of the stalwart Assessors, who persisted in fix- ing a fair valuation upon the railroad, was
WILLARD LORING MUNSON.
This gentleman is the fifth son of Jeremiah and Mary ( HFill) Munson, who were both natives of the State of Maine. Willard Loring Munson was born at East Machias, in the same State, on the 30th day of November, 1827. He remained at, or near, the place of his nativity until he reached the age of twenty-two years. He received a fair education, but has since added to his stock of knowledge from con- tact with the people, and remains a useful addition to the population of Placer County. In 1849 he saw bright and golden prospects in California, and joined the stampede for the land of promise. Owing to the great length of time consumed in his voyage making the passage of Cape Horn, he did not arrive in San Francisco until the 2d day of March, 1850, thereby lacking about three months of being a '49er. He sailed on the brig " Oriental," which was laden with lumber for Sacramento, and to that place he soon went. Mr. Munson immediately started for the mines, his first location being at what was then called "Negro Bar " (now Folsom), in Sacramento County.
Ile followed the ups and downs of a miner's life until 1854, and from that time to 1862 was engaged in various kinds of business in Nevada and Placer Counties. In the winter of 1862-63 be removed to
(told Run, which was his home until 1879. In the year 1867 he was elected a Justice of the Peace, and also received the appointment as Postmaster at Gold Run. In 1870, he was elected Collector, which office he held four years. At the expiration of his term, he was elected to the responsible office of Assessor, which position he creditably fills at the present time. In 1879 be removed to Auburn, where he has since resided. On the 28th of May, 1859, he was married to Miss Lizzie Searles, at Little York, Nevada County. California.
ASSESSMENT AND TAXATION.
The assessed value of property in 1876 was $5,762,- 570, and upon this the tax levy was, for the State 733 cents, apportioned as follows: General Fund. 43 9-10 cents; School Fund, 23 4-10 cents; Interest and Sinking Fund, 6 2-10 cents on each $100. The total assessed valuation in the State was 8594,620, 231. The county levy was 763 cents, apportioned as follows: General Fund, 43} cents; Hospital Fund, 16 cents; School Fund. 7 cents; Railroad Fund, 4 cents; General Road Fund. 6 cents; total State and county tax, 81.50 on each $100. The Central Pacific Rail- road was assessed in District No. 1 at 810,000 per mile and in District No. 2 at 812.000, but all was equalized at $12,000 per mile. The property tax was collected with the exception of $5,283.07, reported delinquent by the Sheriff, ex officio Tax Collector. The total amount received into the Treasury from all sources, reported for the year ending September 30, 1876, was 8166,460.20, of which $54,783.20 went to the State, the remainder to the county.
The final statement of the Treasurer, A. J. Soule. at the close of the year, reported $14,076.28 in the Treasury belonging to the county, against which stood $18.00 of outstanding warrants and 84,000 of outstanding railroad bonds.
TAXATION IN 1877.
The salaries and emoluments of the officers of Placer County were reported in the Herald of July 14, 1877, as follows :-
The Sheriff received. all told, about $10.000 per annum, of which, after he pays his deputy and jailer and traveling expenses, he has left, under rather than over, about 85,000. The Recorder's salary is 83,000, ont of which he has to pay a deputy. leaving him net from 82,000 to 82,200 per annum. The County Clerk's fees and salary for the last year amounted to 83,098.83, out of which he has paid for help 8980, leaving bim net per annum 82.118.83. The Treasurer receives 82,000 per year, and needs no deputy. The County Judge receives 82.000 per year. and does the work himself. The School Superinten- dent receives 81,200 per year, and the District Attor- ney's salary and fees this last year, under Bullock. amounted to 82,500, being, perhaps, less for this office than for years previously.
The tax levy for the year was 63 cents on each 8100 for State purposes, and 87 cents for county pur- poses; total $1.50 on each $100.
22
170
HISTORY OF PLACER COUNTY, CALIFORNIA.
FINANCIAL CONDITION IN 1878.
With the beginning of the year 1878, the county had in its Treasury $47,125.39, of which $2,280.27 belonged to the State, and the county was out of debt.
The assessed valuation of property was $5,586,105.
The rate of taxation was, for the State, 55 cents, and for the county, 81.05 on each $100 -- a total of $1.60. The county tax was apportioned as follows: General Fund, 63 cents; Hospital Fund, 20 cents; School Fund, 12 cents, and General Road Fund, 10 cents. In addition was the general poll tax. a school and hospital poll tax, and a road poll tax of $2.00 each.
PROPERTY IN 1879.
The Assessors returned the value of property in 1879 as follows. real estate, 84,301,464; personal property, 81,356,805; total, 85,658,269.
The total number of acres of land assessed was 319,988, which was assessed on an average of $3.24 and a fraction per acre.
The tax levy was, for the State, 623 rents; County General Fund, 47 cents; Hospital Fund. 183 cents: County School Fund. 12 cents; General Road Fund, 10 cents; total for the county, 873 cents, and for State and county, 81.50 on cach $100.
FINANCIAL REPORT IN 1879.
The following statement is a clear and conclusive exhibit of the receipts and expenditures of the county for the year 1879 :-
Money received from the following sources.
Poll taxes $ 17,626 38
Licenses. 5,620 00
Auditor's commission on licenses 592 50
Treasurer's, Auditor's and Assessor's commissions refunded by the State.
1,922 31
Property tax, 1878-79
83.790 22
Delinquent property tax, 1878-79 1,578 03 11 1877-78 116 80
Migratory stock tax
290 20
State school money
19,976 62
State lands 1,578 03
Recorder's fees
2,443 00
Fines 688 60
Estrays. 2 00
Special school tax 1,580 52
Total received in the year $142,388 21
This money was apportioned as follows: State Fund 32,561 68
County General Fund. 46,729 70
Hospital Fund 13,340 38
County School Fund 36,060 24
General Road Fund 5,538 57
District Road Fund
6,111 70
Migratory Stock Fund 463 42
District School Fund 1,580 52
Estray Fund. 2 00
Total.
$142,388 21
There was expended during the year from each of these several funds the following several amounts :--
State Fund
$ 32.680 91
County General Fund 10,020 88
Hospital Fund 11,480 38
County School Fund.
134 50
District School Fund
33,692 16
General Road Fund 7,983 39
Migratory Stock Fund 162 10
District Road Fund. 6,806 49
Library Fund 1,029 19
Total paid out during year 8133,991 03
Balance in several funds, October 1. 1878 820,966 06 66 " 1879. 29,354 14
Upon this statement the Herald of November 1, 1879 remarks :-
From the foregoing figures, the reader will see at a glance the total amount collected from the people of Placer County, in the way of taxes for all purposes. He will see, also, what distribution is made of the aggregate: how much has been expended during the year from the several funds, and further, how much remains in the aggregate, and in cach fund, to be applied on the expenses of the next fiscal year. The total amount paid out during the year is shown to be $133,991.03, of this $32,680.94, as will be noticed, went to the State, leaving the expenses of the county for all purposes for the year, $101.310.09. or in round numbers the cost of the county govern- ment may be set down at about $100,000 a year. The total cost of the county government last year was some greater than this, being $108,933.69. This discrepancy is due to the fact that last year the county was burdened with an unusual amount of criminal business. To illustrate: Last year the jury and witness fees amounted to $6,689.85. and this year the amount drawn from the Treasury for the same purpose was ouly $3,659.05. Altogether, con- sidering the improved and comfortable condition in which our county quarters are maintained. and the efficiency of our public service generally, the financial showing made by Placer, compared with the general run of modern governments, is rather encouraging than otherwise.
The total receipts in the State Treasury for the year ending June 30, 1879, being the year preceding the operations under the new Constitution, was $3,543,610.77. and the estimates for the two succeed ing years, not including the estimates for the Rail- road Commissioners and State Board of Equalization which the new Constitution ordered, was $6,044.724. This statement may be necessary in order to com- pare the differences expected and promised by the advocates of that instrument.
At that time the Treasurer of Placer County was
A. J. SOULE.
Among the steadfast and honored names of the Pioneers of California and of Placer County, is that of Andrew Jackson Soule, who was born April 16, 1818, in the town of Freeport, Cumberland County. Maine, of old Revolutionary stock. His grandfather was one of the heroes at the battle of Bunker Hill, where he was wounded, and for which the Govern- ment allowed him a pension during the remainder of his life. This veteran of the Revolution was a native of France. as the name indicates, but he
171
FINANCIAL HISTORY.
married a lady from Wales. The town of Freeport, Maine, numbers many Soules among its inhabitants, Cornelius Soule being one of its officers in 1789, and from that day the family has been prominent in ship-building, naval and military affairs, mercantile and manufacturing. Moses Soule and Moses Soule, Jr., and Rufus Soule were Selectmen in the early part of this century, and George W .. Benjamin F., Enoch C. and Charles Soule bore prominent parts in the Freeport Volunteers during the war of the Rebellion.
The father of Andrew J. was James Soule, and his mother's maiden name was Sarah Brown; both born, lived and died in Freeport, and both members of the Methodist Episcopal Church. The town, having the excellent harbor of Casco Bay, bordered by the Yarmouth and Cousin Rivers, and originally surrounded by great forests, afforded excellent facili- ties for ship-building, and in that enterprise was James Soule engaged.
Andrew J. received the education the schools of the town afforded, finishing his scholarly training at the North Yarmouth Academy in his native county. Like the youth of the southern coast of Maine where excellent harbors abound, and where many stormy points and fishing shoals tempt to maritime adventure, he grew up a sailor, and in early life " went down to the sea in ships," making many voyages to all the Atlantic ports of America. to England, France, the Mediterranean and the Gulf of Mexico. Hle resided in Lowell, Massachusetts, in 1838, working in a machine-shop and cotton factory : in 1841 was in New Orleans; in 1843 was engaged selling drugs and medicines in Boston, and left Boston in December, 1848, for California, taking the route through Mexico cia Chihuahua, and arrived in the Golden State in May, 1849. Upon his arrival he sought the placers of the Sierra Nevada, and for twelve or fifteen years continued digging for gold, with the varied success usually attending the miner. At times a change to merchandising was tried, but at last he settled into farming, and now owns a tine farm of 1,500 acres near the town of Lincoln, Placer County.
While so successful in business he has had time to attend to public affairs, and has been prominent in all duties pertaining to the general welfare of his neighbors and the county. He is a prominent member of the Sacramento Association of Pioneers, and for six years has been Master of the Lincoln Grange of the Order of Patrons of Husbandry. lis early political affiliations were with the Democrats, but in 1861 he severed his connection with what he deemed a disloyal party, and joined the Union, as the new Republicans preferred to call their party at that time. As a compliment to his business ability and stability of character, he was elected Supervisor in 1873, which office he held until March 1, 1876, when he took the office of Treasurer of the county, having been elected to it in 1875. In 1877 he was re-elected
and served until the term expired March 1. 1880. Having ably and faithfully served the public, he has retired to his large estate in the western part of the county, near the pleasant village of Lincoln, and with his numerous farm hands cultivates the land and enjoys his leisure.
FINANCIAL CONDITION IN 1880.
Assessments were made in 1880 under the pro- visions of the new Constitution and the Revenue Law of the first Legislature under it. The State Board of Equalization made the assessment on rail- road property where the road laid in two or more counties. In Placer were three such roads -- the Central Pacific, the " Oregon Division " or Northern Railway, and the Nevada County Narrow Gauge. The Central Pacific for that portion in Placer County was assessed at the rate of $20.264 per mile; the Northern Railway at $13.060 per mile, and the Nevada County Narrow Gauge at $10,054 per mile.
The Assessors reported the value of all the prop- erty of the county at 88,012,369, but this was changed in a slight degree by the County Board of Equal- ization, after whose action the assessment stood as follows: Acres of land assessed, 335,743; real estate, value. 82,329,141; improvements, 8842,057; town lots, 8164.182; improvements on lots, $546,203: improvements on real estate assessed to others than owners, 841,180; personal property. 81,957,074; money, $117.177; railroads, 82,284,766; total ×7.999,- 3.43
The State Board of Equalization fixed the tax levy for the State at 64 cents on each $100, 5 cents being under the Act " To Promote Drainage." This was regarded as extraordinary, being larger than the previous year, particularly as the assessed value of the property in the State exceeded that of 1879 by $118,560,351. The State assessment included $24,678,330 in money. Total assessment, 8666,202,- 674.
The promoters of the new Constitution had hoped that by including franchises, solvent debts, and other species of property in the assessments, thereby call- ing upon all classes to bear their equal share of the burdens, that the percentage of taxation would be reduced. But the extraordinarily large appropria- tions, exceeding $4,000,000, by the Legislature. and the unusually large expense of that body. together with the costs of the Railroad Commissioners and the Board of Equalization. also the fact that another session of the Legislature was to be held the follow- ing year, made the heavy taxation necessary, dis- appointing, as it was, to the people and advocates of the Constitution. The receipts into the State Treas ury for the year amounted to $3,848,958,04, and the expenditures to 84,186,917.21. exceeding the receipts 8337,959.20, and exceeding the estimates upwards of $1,000,000.
The tax levy by the Supervisors was, for the County General Fund, 39 cents; Hospital Fund. 15
172
HISTORY OF PLACER COUNTY, CALIFORNIA.
eents; County School Fund, 12 cents, and County General Road Fund, 10 cents, or 76 cents, which, with the State tax. made $1.40 on each $100. There was also levied the State poll tax of $2.00, special school and hospital poll tax, $2.00, and road poll tax of 82.00. Special taxes for schools were levied: For Colfax, of 30 cents; Iowa Hill, 27 cents, and Lincoln, 11 cents on each $100.
STATE BOARD OF EQUALIZATION.
As assessed by the State Board of Equalization the Central Pacific Railroad Company was made responsible for about one-third the tax due the county. In December the company tendered the Sheriff, ec officio Collector, the taxes due on the per- sonal property of the company. but declined to pay the taxes on the road, compelling the renewal of the litigation.
FINANCES IN 1881.
The year 1881 opened with fine prospects for the well-being of Placer County. Prosperity and health prevailed among the people, and the county was free from debt, with a careful and economical adminis- tration of public affairs: the assessment roll was large, and, provided collections followed the levy of taxes no embarrassments or debt could be antici- pated. In the latter a difficulty threatened. The railroad company refused to pay the taxes as levied by the State Board of Equalization, and enjoined their collection. The question now belonged to the State, but the county was of course interested in the suits, and one of the first proceedings of the Board of Supervisors was to authorize the Tax Collector. Sheriff J. C. Boggs, to engage Judge A. L. Rhodes. at a fee not exceeding 8500, to assist the Attorney- General in defending the cases.
The usual taxes being much lower in Placer than in the neighboring counties was an inducement for the stock raisers of the Sacramento Valley to drive their cattle into the mountain pastures as early in the spring as the snow would permit, in order that they might there be assessed, and for this reason the county is reported as owning more stock than its people really did. but the increased assessment was well received by the taxpayer.
The assessed value of all classes of property in the county, after being equalized by the County Board of Equalization, was as follows :-
Acres of land assessed, 330,298; value of real estate, $2.826,741; improvements, 8578,717; town lots. 8162.588; improvements on lots, 8461,949; improvements on real estate assessed to others than owners, 8350,289; personal property, 81,653,650; money. 8143,993: railroads, 82.852,230; total. 88.887,- 921.
Among the assessments were the following: South Yuba Canal Company's property at Dutch Flat, $45.000; Gold Run Ditch Company, $30,000; Cedar Creek Company's Ditch, 841.250; Polar Star Mine, $15,000; Southern Cross Mine. 811,250; A. A. Pond
& Company's Ditch, $10,000; Dardanelles Mine, 827,000; Bruce & Wheeler Mine, $30,000; Hidden Treasure Mine, $85,000; Morning Star Mine, $10,000; Indian Canon Claim, 87,000; Neff & Colman's Canon Claim, 85,000.
RAILROAD LITIGATION.
The Central Pacific Railroad and the Oregon Division were assessed by the State Board of Equal- ization at the rate of 825,000 per mile, and the Nevada County Narrow Gauge at the rate of $9,000 per mile. In the July meeting of the County Board of Equalization, composed of Supervisors Culver, Russell and Sparks, officers and Attorney of the Cen- tral Pacific Railroad Company filed petitions for a reduction of the assessment of so much as was in Placer County of the Central Pacific and Oregon Division from 82,818,750 to 81.405,656. or on the C'entral Pacific from $25,000 per mile to 813,075, and on the Oregon Division from 825,000 to 89,875.
This involved the legal question whether a County Board of Equalization could reduce an assessment made by the State Board on property which the State Board was required to assess. The Attorneys of the railroad company argued that the Board had the right, basing their arguments on the clause in the revenue law saying that the County Board " has power to increase or lower any assessment con- tained thereon," meaning the assessment roll returned by the State Board. The County Board did not reduce the assessment, but awaited the action of the Sacramento County Board. who made a test case and carried it before the Supreme Court for a decis- ion. A synopsis of the decision says: "The State Board equalizes values as betwen different counties, and the County Board equalizes valuations as between different articles or parcels of property in the same county, the latter Board's power being limited to the equalization of the valuations of the local Assessors. With the exceptions named, the State Board has no original power of assessment. But it is the manifest intent of the Constitution that the valuation of the railroad property mentioned in Section 10, Article XIII., shall be finally fixed and determined by the State Board, and it has the exclusive power to assess and equalize its value."
The stockholders of the Central Pacific Railroad Company residing in New York had previously enjoined, in the l'nited States Circuit Court of Cali- fornia, the Collector of Alameda County from collect- ing the tax on the railroad property, alleging that the assessment made by the State Board of Equaliza- tion was not only too high, but illegal. The suit was one of many brought against the several counties where the railroad lay, and was answered by demur- rer. which was sustained on the ground that the stockholders had no standing in court, not having tendered payment of such tax as they acknowledged to be due. The court said, " It is clear that the road- bed within each county is liable to be taxed at the same rate that other property is taxed. Why have
173
FINANCIAL HISTORY.
not complainants paid this tax? It is said they resist the rule by which the value of their road-bed in cach eounty is ascertained, and therefore resist the tax. But surely it should pay tax by some rule. If the rule adopted gives too large a valuation in some counties, it must be too small in others. What right have they to resist the tax in the latter case ? Is the whole tax void because the assessment is too large ? Should they pay nothing and escape wholly because they have been assessed too high ? These questions answer themselves. Before complainants seek the aid of the courts to be relieved of the exces- sive tax they should pay what is due; before they ask equitable relief they should do that justice which is necessary to enable the Court to hear them." The case was appealed to the Supreme Court of the United States, and there the decision of the Circuit Court was affirmed.
These decisions, however, did not bring any money to the Treasury, nor did they settle the legal disputes with the railroad company. Afterwards tenders were made of such an amount as the company deemed to be due upon their own valuation of the property-for taxable purposes-and a receipt in full demanded, which the Collector declined to give, and the contest went on.
The State and county tax levy for the year 1881- 82 was as follows: State Fund, 65} eents; County General Fund, 343 cents; County School Fund, 16 cents: County Hospital Fund, 14 cents; County Road Fund, 10 cents; Total $1.40 on each $100. Special taxes were levied on each $100 in several School Districts as follows: Ophir School District, 25 cents; Newcastle School District, 25 cents, Pen- ryn School District, 43 cents; and Dutch Flat School District, 20 cents.
RECEIPTS AND DISBURSEMENTS.
The Auditor reported the receipts and disburse- ments for the fiscal year ending October 1, 1881, as follows :--
State poll tax S 5,220 70
School and hospital poll tax
5,351 60
Road poll tax.
5,272 20
Delinquent State poll tax
543 15
Delinquent road poll tax
526 50
Liquor licenses
4,985 00
Merchandise licenses.
1,321 50
Brokers' licenses 318 00
Theatre licenses.
55 00
Wagon licenses
75 00
Packers' licenses
175 00
Propagation licenses
S0 00
Fines.
398 00
State School Fund
3.736 56
Treasurer's commission refunded by State.
701 35
Auditor's commission refunded by State Assessor's
711 82
Estrays. .
26 00
Recorder's fees
946 09
Hospital pay patients
150 00
Money refunded. .
237 59
Migratory stoek tax.
133 20
State school money
26.835 89
Borrowed money. .
250 00
Applicants for teachers' certificates 48 00
Property tax, 1880-81. 73.032 51
Delinquent property tax, 1877-78 1879-80 66
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