Los Angeles Herald, Volume 43, Number 173, 2 April 1895 — REFUSED TO ACCEPT MONEY [ARTICLE]

REFUSED TO ACCEPT MONEY

The County Auditor Declines to Receive a Settlement

COMMISSIONS OF ASSESSOR

He Claims Them on Personal and Road Tax Collections

The Auditor Refuses to Recognize the Claims for Commissions and Demands a Full settlement

The county auditor, 0. F. Bieknoll, yesterday positively refused to give County Assessot Theodora Sunimerland an order directing tlie treasurer to receive from him $25,831.05 payment on account of state poll taxes, road poll taxes and personal property taxes by him collected up to April Ist. At 5 o'clock last evening Mr. Summerland, accompanied by J. O. Lowe, his chief deputy, and Charles MeFarlaud, bis attorney, proceeded to the county auditor's office to make his settlement as recpuired by law to be made on tbe Ist Monday in April for the taxes he had collected tip to that time. Mr. Sumtuerland had in b s vest pocket a certitied check on the California bank for $23,007.12. and also a similar check on the Broadway bank for $2133.03. After passing over a statement to the auditor of the collections he had made. Assessor Sunimerland drew out bis certified cheeks and tendered them. The assessor's statement of collections was as follows: State poll tax collected (less 15 per cent commission) $12,642.90 Amount road poll tax collected (less 15 per cent commission) 2,348.00 Amount collected on personal propenv (less 6 per cent commission) 10,740.15 Total collected $25,831.05 The auditor looked over the statement and found that the assessor had withheld as bis commissions $3997.54. Then be demurred. He refused to accept Mr. Summerland's tender of $25,831.05 on the f round that it was not a settlement in ulh He also declined to give a receipt for the $25,831.05 on account. He did not think he was authorized to d- so. The auditor announced that as it was late he would think about the matter over night and announce a decision this morning, as to whether or not he would receipt for a payment on account. The question as to whether or not these fees of the assessor's shall be allowed is one that has nsver been passed upon by the courts. Heretofore they have always been paid in this county and they are now part of the perquisites of the assessor s office in every county in the state save and except Los Angeles. They amount to about $10,000 per year. The way Los Angeles county is excepted now from tbe usual order of things in the matter of paying tiiese fees is explained by the fact that by an amendment ■jo the old county government act passed in 1893 it was specially provided that in this county the assessor should not receive them. But it is held that this amenument is unconstitutional, as it is class or special legislation. Mr. Sunimerland has been advised by his bondsmen not to pay the amount of his fees into the county treasury. Even if he does there is a question as to whether he would be doing right, for the constitution provides that tlie fees shall go to tbe state while the state law provides that they shall be covered into the county depository. Mr. Sunimerland received the fo lowing letter from his bondsmen informing him as to what they wished him to do. "It is your duty to make your settlement with Los Angeles county in reference to the collection of state poll tax and personal proprerty tax on the tirst Monday in April, and in making such on the same, and not pay such commissions into the county treasury as we are advised that tne law directing you to do so is unconstitutional and void. We suggest that you make a special deposit of such amount in some bank ana await a judicial decision in regard to the same if the matter should be contested by the county. Yours, JAMES COOK, GEORGE H. PECK, JR., J. V. DILLEY, V. P. VINCENT. Charles McFarland, Mr. Summerland's attorney, gives him tbe following opinion as to what he should do in the matter, and reason as to why lie should so act: Dear Sir: In response to your inquiry, as well as to that of your bondsmen, as to whether it was your duty as county assessor to pay into the county treasury the 15 per cent upon poll taxes and road poll taxes, as well as the 1 per cent upon personal taxes heretofore allowed the county assesor as compensation for collecting the same. I reply as follows: Section 3862 of the political code proTides that the assessor for serivces rendered in the collection of poll taxes shall receive the sum of 15 per cent. Section 2652 of tbe same code as amended January 1, 1893, provides that road poll taxes shall be collected and turned over in the same manner that poll taxes are collected. Section 3829 of the same code provides that tbe assessor shall receive 6 per cent on all personal property tax by him collected. The question of tbe right of the assesors to retain these different amounts for services in collecting the taxes hereinbefore mentioned was passed upon by our ' supreme court in the case of San Luis Obispo County vs. Pelts, decided September in, 1804, to wiiich Judge Beatty, af'er reviewing tbe arguments made by the various attorneys who represented a" large number of tbe assessors of the different counties of the state, held that tbe assessor was entitled to each one of these different amounts for fees for collecting the taxes named. This case was fully argued, and the opinion of Judge Beatty being concurred m by four oth r members of the court, is decisive of the question. It is claimed, however, that section 216 of the county government act ,as amended in 1893, requires the payment of these different amounts by you into the county treasury. ■The provisions -if this section are as ful- © ■: " the salaries and fees provided in tins act sbull be in full compensation for all services of every kind and description rendered by tbe officers therein named, either as officers or ex-ofticio officers,their deputies and assistants, unless In this act otherwise provided, and all deputies employed shall be paid by principals out of the salaries hereinbefore provided, unless m this act provided, however the a-. sessor shall be entitled Uj receive and retain for bis own use 8 tier cent on all personal property tax collected by him as authorized by section 3820 of the political code, and 15 per cent of all amounts collected by in in lor poll taxes, road taxes, and also $.i per 100 names of persons returned by him as subject to military duty, as provided in section 1901 of the tobtieal code. Provided, however, that in counties of the seocnd-cluss the percentage received l>y the assessor on poll tax and personal proprety taxes , and also amounts allowed for returning names of persons subject to military duty, and in which in counties of the other classes is allowed to the assessor as compensation shall be paid by him into the county treasury and no part thereof shall be retained by him for compensation. All expenses in collecting tbe same shall be paid by the county." It will be observed that this section allows every assessor in the state, except in counties of the second-class, the right to

retain these different amounts, and Los Angeles county being the only second* class county in the state, it follows thut you are the only county assessor in the state who is not allowed these commissions. lam of the opinion that this section is in contravention of section M, article 1 of the constitution providing that all laws of a general nature shall have a uniform operation and also of section 25 of article 4 providing that the legislature shall not pass local or special laws. It certainly cannot be said that this law, which affects but one man in the state of California, has a uniform operation, and it is certainly a local or special law affecting tbe salary or fee of but one officer amongst lifty-iour others of the same class. It has been recently held by our supreme court in the case of Dougherty vs. Austin (IM, Cal. 801 i, in which case the constitutionality of this same county government bill was passed upon, that tne classification of counties cannot be made the bsias of discriminating legis'ation, even for the purpose of regulating the compensation of officers, which doctrine lias been affirmed in Darcy vs. San Jose (8, Pacific reports. 500), for these reasons alone this section is void, but there is still another matter in which it conflicts with the provisions of the constitution. Section 12, ! article 13. provides that the poll tax shall be paid Into tne state school fund, while section 1216 of the county government act provides that these percentages shall be paid into the county treasury. Should it be decided that you are not "entitled to these commissions the county can in no way teceive them, consequently until the matter is decided by the courts I think it would be prudent for you as a protection for yourself and bondsmen to retain these different amounts, to be paid over by you in acccordance with the decision of "the court." Mr. Sutnnierland county assessor, has deposited in the California bank $0307.54 as a special deposit. If the courts determine that it shall be paid into the state treasury be will obey. If it is juuicaliy decided that it belongs to tbe county treasury it will be paid.' If it belongs to Mr. Sunimerland he will keep it. Today the auditor will decide whether or not be will receive the $25,831.05 Mr. Summerland is ready to pay. In the meantime he declines to give to the assessor his salary warrant for March for $900. The whole affair is a very important one. lt means $35,000 or $$40,000 to Mr. Sunimerland during his four years' term of office. It is a question which the supreme court of the state will be called to pass upon. rIEMORANDA Lillias' Millinery—Tbe reputation of Los Angeles as a city of refinement and fashion tins been recognized in a noticeable way by Lillias, the famous milliner of Fifth" avenue. New York City, who has opened a branch establishment at 455 South Broadway, corner Fifth street, where the latest novelties in imported bats and bonnets have been sent from Paris for exhibition and sale, and where their own tine work may be obtained. Trimmed bats are sent from New York weekly and customers may secure the latest fashions under the same change of favorable conditions of style and price as in New York City. Those interested are cordially invited to call and see their display, and we hope fashionable ladies will give their enterprise such encouragement as will warrant the permanent establ shment of a branch in Los Angeles: for while the goods are of only the very finest grade to be obtained" in New York, the prices are not higher than tbe ordinary prices in Los Angeles for inferior material and style. Dr. George W. Caldwell, Mueller block, Broadway and Fifth street. Specialist in diseases of women and rectal diseases. Late resident surgeon New Amsterdam Hospital. New York. Attending sureeon to the Convent School and Hospital of the Dominican Sisters. Instructor in the New York Polyclinic Medical School and Hospital, etc. Dr. Rebecca Lee Dorsev, Stimson block, first Hour, rooms 129. 130, 141. Special attention given to obstetrical cases and all diseases of women and child ren. Electricity scientifically used. Consultation hours 1 to 5. Tel. 1227. S. Conradi, jeweler and watchmaker, 113 South Spring street, makes a specialty of hue watch and jewelry repairing and diamond setting; an elegant line of optical goods. A fine stock of watches and jewelry always on hand. Los Angeles Cure Bath and Massage Institute, 630 South Broadway, gives' firstclass massage treatment and all kinds of baths. This is the cleanest place in town for taking baths. We also give tirst-class vegetarian diet. The Palace,corner First and Spring sts., under the proprietorship of Guenther ABernhard, wilt reopen the season on April 1 as a first-class concert hall, with the celebrated Berth family, formerly of the Vienna Buffet.

If you need picture frames cull at Lichtenberger'a art emporium, lu7 North Main street. He carries the finest and most complete assortment in tlie city. Only first-class work sold, at prices within reach of all. Adams Hros., dentists, 239 1-2 South Spring street. Painless tilling and extracting. Beat sets of teeth frum $(5 to $10. Hours, 8 to 6; Sundays, 10 to 12. Mathushek and the Briggl sweet tone pianos for sale and to rent at No. 118 Winston street. A. G. Gardner, practical piano tuner. Dr. E. J. Hadfield of Philadelphia, surgeon and physician; office Bradbury bldg.. tel. 125; res. 539 Olive, tel. 1168. F. H. Cunningham, dentist, removed to Stimson block, corner Third and Spring. Telephone 45. Sewing machines, in good working order, for |S each. 128 South Main street. The Advanced Davis sewing machine is the best. Office. 128 South Main street. Hand forged razors, cutlery and grinding at Steiner & ivirehiier's, 180 ST. Main. Constable sale of household furniture, 410 8. Hill, Tuesday, April 2d, 10 o'clock. Sharp & Samson, funeral direct irs (independent), 530 8. Spring st.; tel. 1029. Drs. Ryan ci Scarborough, eye, ear, etc., 201, 202 Stimson Hlock. All kinds of sewing machines to rent; 128 South Main street. L>r. McClellan Hotel B'wy, Eye. Ear Nose Booms Y2 a week and up, U. S. Hotel. Photos, any size, |1. Pia z a Gallery. Chaperoned Excursion to Riverside and Redlands Over the kite-shaped track will leave Pasadena at 9:21 a. in., l.os Angeles ai 11 a. in., Thursday, April 4th. Agent and chaperon in charge. A grand two days' trip, including tally-ho rides down the [among Magnolia avenue at Kiversido, and Canyon Crest Park. Smiley Heights, at Bcdlands. Special rates for carriage rides and at hotels for members of this excursion. Parties desiring to join this excursion should register their names on or beioro April 3d, at Santa Ec ticket office, 129 North Spring street. Sweethearts and Wives Are easily made happy with one of those stunning new shapes in tortoise shell combs at the Imperial Hair Bazaar, 221-220 W. Second street, under the Hollenbeck. Visit San Diego and Coronado Trains via the Surf line leave La Grande station at 8:15 a. m., 4:20 p. in. Parlor cars attached. Bound trip to San Uiegu ¥>• There will be a beginning class in physical culture for children at I p. in. Friday. Addie L. Murphy, teacher, at V. W. 0. A. rooms. Try a gal. Maltese Club wnisky, $3.50J unexcelled for purity and flavor. L.Vache & Co.,cor. Commerc'ldt Alameda. Tel.3oJ. Get tickets at once for Y. W. C A. tally-ho ride to Baldwin's ranch Saturday April ti. Price $1, ladies and gentlemen. Wall paper uouse of tne coast, 328 S. Spring.