USA > California > San Luis Obispo County > History of San Luis Obispo County, California, with illustrations and biographical sketches of its prominent men and pioneers > Part 45
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BOARD OF EQUALIZATION.
The Board of Supervisors sitting as a Board of Equal- ization of taxes, in their meeting of August 8, 1859, in-
173
FINANCIAL HISTORY.
troduced some very important regulations, of which the following is an abstract :---
It was resolved that the ranchos of the county be di- vided into four classes, according to the quality of the soil and accessibility of their location, and that they be assessed accordingly. The first class were to pay taxes on a valuation of one dollar and twenty-five cents per acre, the second on one dollar per acre, the third on seventy-five cents, and the fourth class on fifty cents per acre. The Board then classified the ranchos as follows :-
First class-Ranchos Santa Margarita, Cañada Verde, Corral de Piedra, Puerta de la Cañada, La Laguna, Santa Fè, and Chorro.
Second class-San Miguelito, Huasna, Pismo (Branch's) San Luisita, San Geronimo, Atascadero, Santa Rosa, Morro, San Simeon, Piedra Blanca (Pico's), San Bernardo, Los Osos, and El Ranchito.
Third class-Cholame, Santa Manuela, Paso Robles, Nipomo, Huer-Huero, Santa Ysabel, Santa Maria, Pismo (Price's), Potrero, Suey, Cuesta, and Piedra Blanca (Wilson's).
Fourth class-Bolsa de Chemisal and Asuncion.
On motion the Pecho Rancho was valued at twenty- eight cents per acre.
The number of stock cattle assessed to F. Z. Branch was mentioned as 7,450, and the number of acres in the Rancho Bolsa de Chemisal 17,752. John Wilson's horned cattle numbered 6,300, and Flint, Bixby & Co.'s Rancho Huer-Huero contained 14,560 acres.
VALUATION FOR 1859.
The assessments being levied in accordance with the preceding regulations, the following results were reached :-
Value of real estate
$364, 150.25
Improvements on public lands 12,625.00
Personal property 615,777.50
Total $1,030,352.75
Tax rate $2.35.
The State tax for the year amounted to $6, 182.11; County Tax, General Fund, $5,151.76; Sinking Fund, $7,624.61; Court House and Jail Fund, $3,091.06; School Fund, $515.18; Road Fund, $515.18; Hospital Fund, $103.03; delinquent in 1858, $1,043.84. Total tax, $24,226.77.
VALUATION FOR 1860.
Value of real estate.
$425,534-75
Improvements thereon
33,050.00
Improvements on public land
21,740.00
Personal property
815,591.05
Total $1,295,915.80
Tax $27,862.18. Rate $2.15.
In the records of this assessment Martin Murphy is set down as possessing mortgages representing $31,000, while Isaac J. Sparks had $20,000 secured by mortgage.
LIST OF PROPERTY-HOLDERS IN 1860.
The assessments of $5,000 and upwards were as fol- lows :-
Inocenta Avila (San Miguelito Rancho, etc.) $11,435.00 Bauman & Co. 9,422.00 Brizzolara & Co .. 6,705.00
F. Z. Branch (Ranchos Huasna, Santa Man- uela, parts of Corral de Piedra, Pismo, Bolsa de Chemisal, Ranchito, etc.)
William L. Beebee. 134,796.50 5,392.00
Blackburn & Co. (Paso de Robles Rancho, etc.) 28,614.00
Samuel Carothers 7,611.00
José Jesus Chavalla
J. C. Cissna & Co. 5,300.00 6,260.00
40,290.00
W. G. Dana, estate of (Nipomo Rancho, etc.) Julian Estrada (Santa Rosa Rancho, etc.) .. Joaquin Estrada (Santa Margarita and Atasca- dero Ranchos, etc.).
31,530.00
Flint, Bixby & Co. (Huer-Huero Rancho, etc.)
29, 120.20
Alex. Fallon_
5,675.00
Robert G. Flint
7,240.00
Teodora Gonzales (Santa Ysabel Rancho, etc.)
29,864.00
F. Hillard (San Luisita and Santa Fe
Ranchos, etc.)
15,792.50
Geo. E. Harland.
5,325.00 6,120.00
John S. Haines (Carrisa Rancho, etc.).
11,675.00 7,565.00
James Keyes
5,150.00
Leigh & Thompson.
6,617.50
D. P. Mallagh 6,517.00
R. Miramontes
5,275.00
James Mckinley (Moro y Cayucos Rancho, etc.)
11,925.00 24,382.00 48,632.00
José de Jesus Pico (Piedra Blanca Rancho, etc.)
18,240.00
John M. Price (Pismo Rancho, etc.) Domingo Pujol (San Simeon Rancho, etc.) Josefa de Pollard 6,000.00
18,270.00 36,649.00
Esteban Quintana (San Bernardo Rancho, etc.) 23,553.50
Petronilo Rios
6,580.00
Josè Somavilla
8,400.00
Thompson & James (La Panza Rancho, etc.), Rafael Villa
18,550.00
Rafael la Villa (Corral de Piedra Rancho, etc.),
20,376.00
John Wilson (Los Osos, Pecho, Piedra Blanca, La Laguna, and Suey Ranchos, etc.) 129,812.50
José Homavilla
14,380.00
John Young (El Chorro Rancho, etc.)
10,081.50
William J. Graves
6,520.00
Ellen E. Allen (Cholame Rancho, etc.)
10,125.00
Jonathan R. Scott (6,750 acres Cholame Ranch, etc.). 5,062.00
Antonio Arrellanes 8,000.00
Joaquin Bolando. 8,000.00
VALUATION FOR 1861.
Value of real estate. 311,062.13
Improvements thereon 38,720.00
Improvements on public lands 16,790.00
Personal property
438,433.00
Total
$805,005.13
Tax rate $2.93.
State Tax, $4,991.05; County General Fund, $3,320; Sinking Fund, $3,622.52; Court House and Jail Fund, $3,220.02; School Fund, $402.49; Road Fund, $402.49;
.
.
48,995.00
Tomas Herrera
C. & W. Imass
Juan P. Ontiveras (Santa Maria Ranch, etc.) Francisco Perea
11,526.26
174
HISTORY OF SAN LUIS OBISPO COUNTY.
Hospital Fund, $402.29; Delinquent in 1860, $7,199.27; Total Tax, $23,610.36.
VALUATION FOR 1862.
In 1862 the total valuation of real and personal property was set at $512,742.56. The total taxes as- sessed amounted to $17,536.82. Tax rate $3.42.
VALUATION FOR 1863.
The total valuation of real and personal property in 1863 was calculated at $613,682.45. Upon this a State tax of $5,645.69 was imposed, in addition to which there were an interest fund tax of $3,068.31, current expense fund of $3,681.97, and a school fund tax of $613.66, mak- ing a total tax of $13,009.65. The assessment this year was at the rate of $2. 12 on each hundred dollars' worth of taxable property. Spanish cattle were assessed at two dollars per head, and American cattle at three dollars per head, and land generally from twenty-five cents to one dollar per acre. The individual assessments, which num- bered 555 in 1862, had sunk by 1863 to 451.
VALUATION FOR 1864.
The assessed value of real estate and personal property · in the county in 1864, was set at only $545,210. The total tax thereon was $17,717.98, being at the rate of $3.25 on each hundred dollars.
The reader will note an immense decline in the valua- tions as reported for the year subsequent to 1860. This de- cline is significant of the highly unfavorable seasons of 1862 and 1864. During those depressing seasons agricult- ural affairs were at an exceedingly low ebb. Cattle per- ished in such numbers that the Assessor's list bore hardly anything of value in the nature of live-stock. Land, too, depreciated, and nearly all the taxable resources of the county diminished in a corresponding ratio.
SALARIES OF OFFICIALS.
About 1859 the following were the salaries of the vari- ous county officers :-
To Judge Josè Maria Muñoz, $1,000; to District At- torney Graves, $500. County Clerk P. A. Forrester, Sheriff Francisco Castro, Assessor Charles Varian, Sur- veyor B. M. Henry, Coroner J. H. Hill, Public Adminis- trator Nicolo Revillo, and the Treasurer were paid in fees derived from their respective offices.
DETAILS OF COUNTY INDEBTEDNESS.
The county debt by the year 1857 had reached the neighborhood of $16,000. In January, 1858, the float- ing debt amounted to $9,423. The receipts of the fiscal year aggregated about $9,000, the expenditures exceeding that sum by about $1,000.
WARRANTS REDEEMED.
In 1858 a record was made of warrants or scrip re- deemed, the oldest issue that appeared bearing date of 1854. The usual rate at which the warrants were re- deemed was from sixty to seventy-five per cent. of their value, rising to 90 per cent. in 1859, which rate was maintained with but slight variations until 1861. The
last lot, amounting to $2,444.82, being redeemed from A. Blochman & Co, at ninety per cent.
The next record is in March, 1863, when warrants were redeemed by a sinking fund at the rate of fifty-four per cent. rising in May to 5834 per cent.
CHAPTER XXI.
FINANCIAL HISTORY CONTINUED.
Illegal Assessments-Statistics for 1867-Condition of County Funds in 1867-Assessments in 1869-Statistics of 1870- Property in IS71-Financial Condition in 1871-Bids for County Buildings -- Property in 1871-Figures in 1872- County Debt in 1872 -- License Tax Collections-Auditor's Report in 1873-74-Taxes in 1873-Assessed Value in 1874-75 -Rate of Taxation in 1875-Road Matters-Assessor's Sta- tistics in 1876-Tax Levy for 1876-Evidences of Growth- Angus M. Hardie-Valuations for 1877-Totals for 1878- Statistics for 1879-Assessment in 1880-County Hospital- Wharf License-Wharfage-Statistics for 1881-State Statis- tics-Surveyor-General's Report-Assessed Value of Property for 1872-Comparative Statements-Tax Levy for 1882-83- Condition of Finances in 1882-Board of Supervisors-James Cutter McFerson-James D. Fowler-R. M. Bean-The Pres- ent State of the Finances.
CASE to test the legality of certain assessments came before the courts in the latter part of the dec_ ade of 1860-70. The County Assessor's state- ment of the valuations of certain of the large grazing ranchos was rejected by the County Board of Equaliza- tion, who proceeded to increase the assessments by as much as 100 per cent. in some instances. As an example, the Messrs. Steele Brothers' assessment on the Ranchos Bolsa de Chemisal, of 13,600 acres, and Corral de Piedra, of 22,000 acres, with personal property worth $8,960, was increased by the addition of $1,360 for the former rancho, $5,500 for the latter, and $2,100 for the value of personal property. This action was resisted by the various interested parties who combined to make a test case of it, when after being carried through various courts the action of the Board of Equalization was de- clared unjustifiable in law, after which the taxes were paid according to the original assessment. At various times in the history of the county, attempts have been made by Boards of Supervisors to throw such a burden of taxation upon the great land-owners as should result in breaking up their immense tracts, and thus assist indi- rectly in peopling the county with small farmers, but these attempts have uniformly failed from the astuteness of the landed proprietors.
STATISTICS FOR 1867.
Value of real estate $177,711.60 Personal property . 311,121.25
$488,832.85
Tax rate, $3.85. Total tax, $18,598.90. State levy. $5,206.16; county levy, $13,222.74.
CONDITION OF COUNTY FUNDS IN 1867. . .
According to the report of the retiring Treasurer in 1867, the following amounts of money were in the treas- ury in March :-
175
FINANCIAL HISTORY CONTINUED.
State Fund
$1,742.73
Current Expense Fund
1,082.41
Interest Fund.
37.75
County Road Fund
3.64
Special
500.00 516.90
General 66
266.40
Salinas
132.77
Morro 66
163.02
San Simeon School Fund
159.81
Santa Rosa
60
I37.39
Arroyo Grande
138.68
Total
$4,881.50
ASSESSMENTS IN 1869.
The assessed valuation of property in the county in 1869 was $1,580,439.
In 1869 the Board of Equalization ordered that the following property be thus assessed :-
American milch cows, each $25.00
Stock cattle.
15.00
Mixed dairy cows 22.50
Spanish dairy cows 20.00 1
American work horses 45.00 1 I I
Graded work horses 35.00 I
Spanish work horses 25.00 1 I
Spanish brood mares
8.00
Sheep, first class
2.00
66 second class
1.50
third class
1.25
fourth class
1.00
STATISTICS OF 1870.
In the Assessor's returns for the year 1870 the follow- ing statistics were given :--
Land inclosed, 60,000 acres; land cultivated in 1870, 10,000 acres; wheat produced 60,000 bushels; barley, 60,000 bushels; corn, 6,000 bushels; peas, 4,000 bushels; beans, 8,000 do; potatoes, 4,000 do; onions, 10 acres; hay, 8,000 tons; beets, 50 tons; turnips, 50 tons; butter, 500,000 pounds; wool, 300,000 pounds; number of apple trees, 2,000; peach trees, 2,000; pear, 1,000; plum, 300; cherry, 100; nectarine, quince, lemon, and orange, 50 each; apricot and fig, 300 each; olive, 500; almond, 100; walnut, 300; strawberry vines, 2,000; wine, 800 gallons; breweries, I; number of horses, 8,000; mules, 300; asses, 150; bulls, 500; cows, 20,000; calves, 20,000; beef cattle, 20,000; oxen, 1,000; sheep, 110,000; Cashmere and An- gora goats, 200; hogs, 6,000; chickens, 50,000; turkeys, 2,000; geese, 500; ducks, 2,000; hives of bees, 900; grist- mills, water-power, 2; run of stone, 3; saw-mills, steam- power, 2; lumber sawed, three million feet; irrigating ditches, 30; acres irrigated, 2,000.
Land under cultivation in 1871, 18,000, acres; wheat sown, 6,000 acres; barley sown, 3,000 acres.
These figures being all in round numbers, appear more the result of guessing than an accurate assessment, but may be taken as an approximation. A further synopsis of the report made by the Tribune says :-
The assessed value of real estate was $604,281; of im- provementson thesame, $48,873 :assessed value of personal property, $242,509; assessed value of town lots, $10, 160; improvements on the same, $25, 320. Total assessed value of real estate, improvements and personal property, $931,143. These figures constitute only about forty-five per cent. of the actual value of the property as assessed.
In January, 1871 the State Board of Equalization re- ported to the Legislature that in San Mateo County land was assessed at only 15 per cent. of its market value; that in San Bernardino and Santa Barbara at only 30 per cent .; in San Francisco and other counties about the bay at 337/3 per cent .; in the principal wheat-growing counties at only 40 per cent .; in Yuba, Stanislaus, and San Luis Obispo at 50 per cent., and in ten counties, including the principal mining counties, at 80 per cent.
PROPERTY IN 1871.
Personal property
$ 819,997
Real estate_
1,412,342
Total valuation $2,232,339
The tax for the year amounted to $2.40 on each $100. Total tax, $53,575.53. The funded debt had grown to $17,000, which bore interest at the rate of ten per cent. The floating debt was $4,250. The cash on hand in the treasury amounted to $7,117.30, and the county buildings bore the following valuations: Jail, $6,000; Court House and lot, $3,500: office furniture, $700.
The Piedra Blanca Rancho, then the property of Juan Castro, was ordered assessed by the Board of Equaliza- tion at $1.25 per acre, the general estimate of the large bodies of land.
FINANCIAL CONDITION IN 1871.
The financial condition of the county in 1871 is shown in the following article from the San Luis Obispo Tribune of November 18th of that year :-
The Board of Supervisors of San Luis Obispo, at their last monthly meeting, made up an exhibit of the finan- cial condition of the county, from which we learn that the total taxable property is assessed at $2,232,339, classi- fied as follows: Real estate, $1,412,342; personal, $819,- 997. This property, at the rate of taxation fixed, namely, $2.40 per $100, will yield $53,575-53, out of which will be set apart for the State, 19,309.51, leaving the county, $34,266.02. The funded debt of the county amounts to $17,000, drawing ten per cent. per annum interest, and the floating debt reaches $4,250. The latter, of course, bears no interest, and consists of claims filed, which, in auditing, will be largely reduced by the Board. The amount of cash on hand in the county treasury is $7,117.31, and this, with what may be set apart from the taxes coming in, will enable the Supervisors to reduce the funded debt about one-half by the first of February next. The property of the county consists of a jail, valued at $6,000; Court House and lot, $3,500, and office furni- ture, say $700. Financially the county is in tolerable circumstances, but, beyond a good jail, we have really nothing to show for the large revenue annually drawn from the tax-payers. San Luis Obispo should be pos- sessed of a decent Court House, yet when the County and District Courts happen in session together, one or the other has to go gerrymandering around town to find a room to sit in. This was the case last month, and will doubtless be the case again. The old adobe building, called a Court House, is a marvel of repulsiveness, and the court room, with its wretched appointments, is a dis- grace to the county. We hope our Supervisors will soon see their way clear to the erection of a public edifice that will, at least not reflect discredit on the county.
Mission School Fund
1
I
I
1
f
1
1
1
176
HISTORY OF SAN LUIS OBISPO COUNTY.
BIDS FOR COUNTY BUILDINGS.
The jail and Court House spoken of were soon after commenced, for at a meeting of the Board of Supervisors, on the 7th of May, 1872, bids previously advertised for in this connection were opened and proved to read as follows :---
James Waters, amount of bid, $35,000; Beck & Walker, $39,000; Hickey & Grady, $40,000; Burrell & Co., $43,- 000. The bid of the former being the lowest, it was accepted on the condition that he file a bond in $30,000 for the faithful performance of his contract; but as Mr. Waters failed to do so, the bid of Beck & Walker's was considered and accepted, some changes being made in the details of the proposed structure.
FIGURES FOR 1872.
In 1872 the Assessor returned the number of acres of land at 977, 136,
Assessed at
$1,719,395
Improvements on same
165,990
Town lots
48,932
Improvements on same.
84,657
Improvements on leased land
3,585
Total real estate
$2,022,549
Personal property - - 1,596,686
Total $3,619,235
Under date September 16, 1872, the State Board of Equalization addressed C. W. Dana, Auditor of San Luis Obispo County, ordering that thirty per centum be added to the valuation of the real estate of the county as equal- ized by the Board of Supervisors. The State rate of taxation for the ensuing year was fixed at fifty cents on each $100; for county purposes, $1.25; total, $1.75. The total assessed value of property in the State was $604,- 583,799.
COUNTY DEBT IN 1872.
By the year 1872 the debt had reached the sum of $69,000. The rate of taxation was $1.75 on each $100 -a rate that compared favorably with the rates in most of the counties of the State. Some, as a matter of course, were lower, as Alameda, which paid but $1.00 on $100; but on the other hand many were higher, as in Alpine County, where the rate was $3.00.
The county debt had been recently increased by the issue of Court House bonds to the amount of $40,000; road bonds, $15,000, and the previous debt of $15,000. This was not a large debt under the circumstances, as the improved roads and the prospective Court House showed full value returned. There was, at the time, great agitation upon the subject of granting a subsidy of five per cent. upon the taxable property of the county in aid of the Southern Pacific, or Atlantic and Pacific, Railroad, but this did not prevail. The question, however, was ordered to be submitted to a vote of the people at an election to be held November 5, 1872. The proposition contained several conditions: Ist, that the money subscribed should be used in the county; 2d, that San Francisco should subscribe $10,000,000; and 3d, that no bonds be issued until the road reached the county.
The question of the railroad subsidy evidently affected the credit of the county, as bids for the County Court House bonds brought only from 9614 to 9634 per cent., although drawing ten per cent. per annum interest. The subsidy would have added $150,000 to the indebtedness of the county, but would have added several hundred thousand dollars to the assessed valuation. In Novem- ber, bids were accepted for $28,000 of Court House bonds, as follows: L. Landecker, $4,000 at 95 cents on each dollar; L. Landecker, $4,000 at 9512 cents, and Beck & Walker, $20,000 at 945/8 cents, the last bidders being the contractors.
The Court House was completed early in 1873. Ornaments and additions were made that were not calcu- lated for in making the contracts, making the total cost about $42,000. The Supervisors at that time were D. W. James, J. C. McFerson, and John M. Price.
LICENSE TAX COLLECTIONS.
From March 4, 1872, to March 4, 1873, the Sheriff, Mr. D. C. Norcross, collected $3,342.50 for licenses, which was reported as being five times more than ever before collected in the same period of time.
AUDITOR'S REPORT FOR 1873-74.
In this connection it seems proper to introduce a report of Charles W. Dana, Auditor of the county, show- ing the state of financial affairs during the fiscal year ending January 31, 1874.
County Treasurer in Account with County of San Luis Obispo.
To balance on hand
$53,326.15
Distributed as follows :-
Current Expense Fund.
$ 8,922.94
Interest Fund 9,603.38
Road Fund 7,769.90
School Fund. 5,869.76
Tide Land Fund.
372.76
State Fund 16,546.65
Special Property Tax Fund. 130.73
Court House Fund
4, 1 10.03
$53,326.15 $53,326.15
Receipts during the year:
Current Expense Fund.
$18,075.26
Road Fund 7,927.44
County School Fund. 14,755.86
State Fund_ 31,014.06
Special Property Tax 1,469.15
Interest and Court House Fund 34,369.49
Court House Special Fund 3.559.50 $111, 170.76
$164,496.91
Disbursements during the year :-
Amount brought forward.
$164,496.91
Current Expense Fund.
$19,059.59
Road Fund
8,612.40
County School Fund.
15,408.09
State Fund. 25,681.19
Special Property Tax 10.68
Interest and Court House Fund 39,096.99
Court House Special Fund 2,586.73 $110,455.67
$54,041.24
177
FINANCIAL HISTORY CONTINUED.
Distributed as follows :-
Current Expense Fund.
$ 7,938.61
Road Fund 7,084.94
County School Fund 5,217.53
Tide Land Fund ... 372.76
State Fund.
21,879.52
Special Property Tax Fund
1,589.20
Interest and Court House Fund
8,985.91
Court House Special Fund ___ 972.77 $ 54,041.24
Tax Collector in Account with County of San Luis Obispo.
Licenses delivered by Auditor :--
March Licenses on hand.
$ 644.00
Paid Treasurer
330.00
Balance on hand.
305.00
Total Amount of Licenses Sold from Febru-
ary 1, 1873, to January 31, 1874- 3,187.00
Tax: Collector in Account with Delinquent Poll Tax, Total
1,050.00
Tax Collector in Account with Road Tax, Total 66.00
Tax Collector in Account with Delinquent Tax, Total.
924.00
Tax Collector in Account with Property Tax 1873-74, Total
62,564.00
Assessors in Account with Poll Tax
1,400.00
Assessors in Account with Property Tax 1873 -- 74, Total
1,562.00
General Road Fund.
11,286.92
CHAS. W. DANA, Auditor.
FIGURES FOR 1873.
Acres assessed 1,018,494
Valuation of all Property, Real and Per-
sonal
$3;563,464.00
Total Tax
60,614.67
Rate of Taxation $1.70 per hundred dollars, detailed thus :-
To Current Expense Fund
$0.42
To Interest Fund. .25
Interest on Road Bonds
.05
Road Fund. .23
Court House Fund .IO
School Fund.
.15
State Levy
.50
$1.70
ASSESSED VALUE IN 1874.
The assessed value of all classes of property in 1874 was $4,500,339.
IN 1875.
Real Estate.
$2,860,801.00
Improvements on same
238,699.00
City and Town Lots.
270,663.00
Improvements on same
186,665.00
Improvements assess thers than
owners of Real Estate 6,545.00
Possessory and Mining Claims. 71,565.00
Personal Property
3,634,938.00
Grand Total $5,332,784.00
RATE OF TAXATION IN 1875.
In September, 1875, the State Board of Equalization notified Mr. C. W. Dana, Clerk of the Board of Super-
visors, of San Luis Obispo, that the State Levy for that year would be 6012 cents on the $100 valuation. That rate being 4.4 cents less than in the preceding year.
ROAD MATTERS.
On the first of May, 1876, the Board of Supervisors opened sealed proposals for the purchase of Cuesta Road bonds. H. E. Robinson bid 93 cents on the dol- lar for $10,000 worth; John T. Cook, $20,000 at 92 14 cents; Michael Reese, $20,000 at par; Hickox & Spear, $6,000 at 92 cents; Meeker, James & Co., $10,000 at par; Dr. Z. J. Brown, $4,000 at 92 cents; H. Molyneux $20,000 at par; Charles Sutro, $20,000 at .15 per cent. premium. The latter bid was accepted.
The road funds of the year were appointed thus :--
To the town of San Luis Obispo $708.98
Road District No. I
250.00
No. 2.
400.00
66
Nos. 3 and 4 850.00
¥
66
No. 5
260.00
No. 6
260.00
66
No. 7
477.00
66
66
No. 8.
260.00
66
No. 9
50.00
66
NO. 10
400.00
No. II
100.00
66
No. 12
393.00
No. 13. 300.00
Total . $4,708.98
ASSESSOR'S STATISTICS IN 1876.
In the county assessment roll of 1876 occurred the fol- lowing statistics :-
Money on hand.
$ 21,810
Goods, wares, etc. 141,170
Wagons, etc., 994.
59,708
Harness, etc 18,490
Libraries 5,095
Farming tools 8,307
Horses, American, 478 31,995
halfbreed, 1,657 50,272
Spanish, 1,314. 22,95I
Colts, 1,230 . . 12,149
Cows, American, 5,865 142,989
mixed, 3,787 68,642
8,790
Calves, 7,785 . .
18,540
Stock cattle, 20,008
153,985
Beef cattle, 3, 109
63,085
Goats, 1, 112 1,24I
8,200
Sheep, fine, 1,860 " graded and common, 208,625.
208,625
Lambs, 68,429
34,213
Mules, 203 .
7,040
Hogs, 6,582 16,363
Butter, 27,550 lbs
2,779
Cheese, 50,800 lbs
4, 822
Bee-hives, 314 .
314
Grain, 21 tons 5II
Hay, 84 tons 521
Watches, 195 .
6,439
Jewelry and plate
1,115
Furniture
43,662
Fixtures of business places
10,918
Musical Instruments 5,863
Liquors
7,22I
23
Spanish, 290.
178
HISTORY OF SAN LUIS OBISPO COUNTY.
Poultry, 1,079 doz.
3,020
Fire-arms .
4,050
Lumber, 1,684,000 feet
36,380
Wood, 1,038 cords
3,036
Machinery
15,749
Railroad rolling stock
5,000
Other property
24,000
Total.
$ 1,276,429
Additional items were mining properties assessed for $11,000; improvements on the same $37,000; telegraph lines (110 miles), $2,750; four miles of railroad track, $16,000; 158 possessory claims to Government land, $25,310; improvements thereon, $14,830. Total, $106,- 890.
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