anaheim-gazette 1932-12-08

Local Government Taxes In California Show Wide Divergence; Specials Vary Special Assessments, City Licenses and Similar Sources of Revenue Are Left Out; Average Inside Property Tax Is $2.14 per $100 Actual Valuation, and Outside Is $1.39 Tax burdens on property subject to assessment for support of local government in California are disclosed in a survey just completed by the tax research bureau. This study included appraisals designed to show relative assessed and actual values in all the counties of the state and compilation of statistics covering the total amount of county, city and district taxes imposed on such areas. Average ratio of assessed to true value for the state as a whole was found to be 52.22 per cent on the basis of valuations made for current taxes. Using the total assessed value of tangible property taxed locally by this tax has resulted in an actual value of 744,759,537. As insolvent credits and taxes are taxed at special district taxes for cities, taxes are $62.8 million. A total tangible property tax burden of $261,052,162. Special assessments, such as those for street improvements have been excluded as well as city licenses and other similar sources of revenue on the ground that these are not property taxes in a legal sense. To determine assessment ratios the tax research bureau in conjunction with the state board of equalization, had appraisals made of 5,289 representative parcels of realty, located in all counties of the state. Of these 3,336 were inside of incorporated cities or towns and 1,953 were in rural districts. The larger proportion of city property was taken in view of the fact that 70 percent of the assessed value of tangible property taxed locally is within corporate limits. Comparative sales data from the records of title companies covering 45 counties throughout the state were obtained for 3,739 transactions closed on or about the time to which the application. Detailed studies covering the matters investigated will be published later. A program for future research is included in the report of the bureau, inasmuch as it is expected to be a permanent part of the state government. Need for constant study of relative tax burdens, further analysis of personal property taxation. P.-T. A. Chieftains Told About Safety Offieer Peterkin Stresses Motor Laws; Librarian Advises Books of Permanence Orange county's Parent-Teacher association presidents, approximately 60 in number, this week are more familiar with the motor vehicle laws requiring all motor cars to stop, no matter from which direction they approach, when a school bus stops, and are pondering the message Mrs. Mabel Faulkner, librarian of Orange, left when she advised buying books of permanent interest when purchasing for children. She advised those attending the Orange County P.-T. A. organization Friday to buy such volumes as Louisa Alcott's "Little Women." Comparative sales data from the records of title companies covering 45 counties throughout the state were obtained for 3,739 transactions closed on or about the time to which the applications related. The ratio of the assessed value to the valuations determined from these sales was found to be 1.49 per cent, varying only .27 per cent from the bureau's appraisal ratio. Tables compiled by the bureau show the amounts in detail for each of the 58 counties of the state, both for property inside and outside incorporated cities and towns. These disclose that the average tax burden on inside property is $2.14 per $100 of actual value, contrasted with $1.39 for outside property. The highest inside tax burden is found in imperial county where it was $3.80 and the lowest inside burden was $1.12 in Del Norte county. These same two counties show the extremes in outside rates with a burden of $2.40 for imperial county and only 77 cents for Del Norte. It is noted that the greatest delinquencies of any county in the area are found in Del Norte county, with the lowest rates. Investigations made by the bureau disclosed that common carrier trucking companies taxed at five per cent of their gross receipts in lieu of all other taxes and licenses, are required to pay nearly three times as much as other motor carriers pay in property taxes and weight fees. The bureau has concluded that this is an unjustifiable discrimination which requires correction. Four methods for equalizing truck taxation have been considered. These are; (1) extension of gross receipts taxation for all carriers for hire, (2) increase of present net weight fees on vehicles, (3) substitution of fees on not weight of vehicle and load, and (4) substitution of a tax on mileage, graduated by weight of the vehicle and its carrying capacity. Adoption of any of these plans would result in a material increase in state revenue. Surveying tax limitation plans based on other states, the bureau conducted that in order to be effective this plan for limitations must be simple and easy to extend to both tax and public use government. The bureau does not regard any plan for limiting local public expenditures as an immediate panacea for taxills, but expresses the belief that under supervision of a state board a sound program for limitation of tax burdens could be developed. Special surveys have been made of parcels of realty, located in all counties of the state. Of these 3,336 were inside of incorporated cities or towns and 1,953 were in rural districts. The larger proportion of city property was taken in view of the fact that 70 percent of the assessed value of tangible property taxed locally is within corporate limits. Forest Engineers In National Meet Problems of Industry Will Be Discussed at the San Francisco Conclave The Society of American Foresters, composed of more than 1,600 technically trained scientists and foresters, will hold its 32nd annual meeting in San Francisco, California, December 12 to 16, followed by two days of field trips from Los Angeles into the mountains of southern California, according to announcement by Dr. E. P. Meinecke, chairman of the convention committee. The S. A. F. was organized in 1900 by forest engineers in the company of federal lands and county departments private associations and lumber companies. These men deal at first hand with the problems of wisest use and perpetuation of the timber, forage, water and recreational resources on 160 million acres in national forests and parks, and in State and private forests in the United States, Alaska, Hawaii, Philippine Islands and Puerto The bureau does not regard any plan for limiting local public expenditures as an immediate panacea for tax bills, but expresses the belief that under supervision of a state board a sound program for limitation of tax burdens could be developed. Special surveys have been made of tax problems affecting such basic industries as agriculture, mining, petroleum development and lumbering. Relative tax burdens for all of these industries have been found. Personal property taxation, exemption problems, motor vehicle fuel taxes and problems of local tax administration are covered in the report. In pursuance of legislative requirements, new methods of taxation, such as net income and sales taxes, are also covered in the report. However, no recommendation is made regarding the adoption of any of these new forms of revenue. Personal income taxes might be expected to yield from $5,900,000 to $21,-600,000 annually, depending upon the extent to which the legislature would desire to go in following different plans used in other states. The minimum yield would be under the New York plan and the maximum under the Wisconsin system. Alternative schemes for tobacco taxes would yield from $4,900,000 to $7,900,000 annually, while taxation of beverages, candy, chewing gum and ice cream on a sales basis would range from $4,500,000 to $8,600,000 during a year. Luxury taxes, including those on patent medicines, cosmetics, jewelry, furs, sporting goods, musical instruments and cameras might be expected to yield a maximum yearly income of $7,800,000 if rates should be put into effect comparable to those employed in other states where such methods of taxation are used, notably South Carolina and Mississippi. The bureau explains that this is a summary report in which it has attempted to state concisely the more important tax matters requiring consideration at the next legislative session. Asks Careful Driving During Xmas Holidays Governor James Rolph Jr., issued an appeal to all California motorists to keep a sharp lookout for pedestrians during the coming holiday shopping season in order that accidents may be avoided. At the same time, Governor Rolph ordered E. Raymond Cato, chief of the California highway patrol, to issue instructions to traffic officers to assist municipal police in every way to insure careful driving in crowded shopping districts of California cities. Pointing out that such districts will be filled with shoppers for the next three or four weeks, Governor Rolph said: "Christmas is a time of joy and gladness and we should strive to keep it so. It behooves every driver of a motor vehicle to be doubly cautious in passing over street intersections to avert accidents and their accompanying tragedies. Thousands will be hurrying through the streets intent on buying Christmas presents and oblivious to danger. Our drivers must see to it that joy is not turned into sorrow. Go slow. There is no need to hurry." ANAHIM GAZETTE Irish-S. C. Game Battle of Wits Trojans Win With Headwork While Notre Dame Shows Smartness It will be not only two of the strongest and most versatile football teams in the country clashing together but also two of the smartest when the Trojans of Southern California and the Fighting Irish of Notre Dame meet in their annual classic football battle here December 10. Lacking the hard-hitting backs that gave them plenty of sheer power last year, the Trojans have run up a remarkable winning streak this season largely through deception, clever quarring, alertness and other factors in which the head figures more strongly and deceptively has become still better ball club this season by displaying even greater smartness in its generalship and team play. Such is the report brought back by Trojan Scout Aubrey Devine, who saw every type of defense used against the South Bond stars fooled and battered down by a clever choice of plays. "No matter what the opposing team tried, the Notre Dame men came up with a set of plays that would work against the type of defense used. This ability to make clever use of an unusually large and varied set of strong plays makes the Notre Dame team one of the most dangerous I have ever seen," said Devine. Notre Dame's superior experience is conceded to be a strong advantage in the battle of wits and brawn that will take place on Dec. 10. The Irish first string is composed of eight seniors and three juniors whereas the Trojan varsity is made up of three seniors, seven juniors and one sophomore. Against the Trojans playing their final game for Notre Dame will be Captain Paul Host and Ed Kosky, ends; Joe Kurth took place Norman Greene. Tax Research Bureau Finds Corporations Fail to Pay Proportionate Share of Tax; Proposes Methods of Equalizing Burden Limitation Plan Linked Up With Scheme to Limit Local Expenditures, Relative Taxes of Banks and Corporations Studied With Recommendations to Eliminate Offset A fact-finding report on the tax situation in California was submitted by members of the legislature and people of the state by the tax research bureau in the office of the state board of equalization. This report culminated the five year's existence of the bureau which was created by the 1931 legislature and charged with investigating relative tax burdens, tax limitation methods and ways and means to relieve any inequalities that may exist" in the revenue system. Under the law, responsibility for the bureau is lodged with the following state officials: Governor James Rolph, Jr., chairman ex-officio; Fred E. Stewart, member, state board of equalization, vice-chairman and director; Ray L. Riley, state controller; Rolland A. Vandegrift, director of finance; R. E. Collins, chairman, state board of equalization; H. G. Cattell, member, state board of equalization; and John C. Corbett, member state board of equalization. In matters requiring decision of the bureau, the members of the state board of equalization, including the controllers have one vote collectively; the balance of the voting power is held by the governor and the director of finance, with each having a vote. Principal emphasis in the report was given to four subjects, viz: (1) relative tax burdens, (2) operation of the bank and corporation franchise, (3) the truck tax problem, and (4) limitation methods. Contasting relative tax burdens public utility property taxed for state purposes and property taxed by citizen Green Glacier Make Past plays makes the Notre Dame team one of the most dangerous I have ever seen," said Devine. Notre Dame's superior experience is conceded to be a strong advantage in the battle of wits and brawn that will take place on Dec. 10. The Irish first string is composed of eight seniors and three juniors whereas the Trojan varsity is made up of three seniors, seven juniors and one sophomore. Against the Trojans playing their final game for Notre Dame will be Captain Paul Host and Ed Kosky, ends; Joe Kurth, tackle; Norman Greeney and Jim Harris, guards; Charles Jaskhwhich, quarter, and Mike Koken and Joe Sheeketski, halfbacks. Ed Krause, tackle; Tom Gorman, center, and George Melinkovich, fullback, are the junior members of the team. On the Trojan varsity, Captain Tay Brown and Arnle Smith, tackles, and Ray Sparling, end, are seniors. Larry Stevens and Aaron (Rosy) Rosenberg, guards; Curt Youel, center; Ford Paimer, end; Homer Griffith, quarter; Gordy Clark, full, and Bob Erskine, halfback, are juniors, and Ken (Bright) Bright is a sophomore. Lois Rebekahs Name Their New Officers Members of the Lois Rebekah lodge, with Miss Pearl Bircher presiding as noble grand, Friday evening at the I. O. O. F. hall elected the following officers: Miss Irene Triplett, noble grand; Miss Leone Nelson, vice-grand; Mrs. Maggie Myers, recording secretary; Mrs. Elsie Borth, financial secretary; and Mrs. Mary Mitchell, trustee. Officers will be inducted January 20. Miss Mary Alice White was appointed to take charge of the program for the meeting on December 16; Mrs. Pearl Fergus, refreshments; Miss Elizabeth Mang, tree decorations. Mrs. Charlotte Hodges will distribute Christmas baskets which all members are asked to contribute at the December meeting. The Odd Fellows will sponsor a barn dance December 13, to which the Rebekahs are invited, while Westminster has invited the local group to a Friendship night on the same evening, and the Santa Ana organization is asking a representation at the dance on December 14. W.C.T.U.Board Protests Bills Board Sends Telegrams To Governor Rolph, Senators Johnson and Shortridge Governor James Rolph Jr., and Sena- W.C.T.U. Board Protests Bills Board Sends Telegrams To Governor Rolph, Senators Johnson and Shortridge Governor James Rolph Jr., and Senators Hiram Johnson and Samuel Shortridge received telegrams protesting against passage of liquor bills in congress. The messages were sent by the Orange county W.C.T.U. executive board, which held a session in Santa Ana Friday, with practically all unions of the county represented. Mrs. Cora Hale presided. Special welcome was extended Mrs. Mattie Smalley, president of the newly-formed Midway City W.C.T.U. The resolutions which formed the chief business consideration of the day, were telegraphed in each case. That one addressed to Governor Rolph was as follows: Text of Messages "The W.C.T.U. of Orange county protests against the release from prison of persons convicted under the Wright act. We submit that said persons knowingly and wilfully broke the law and are therefore criminals and we claim that the safety of our commonwealth is endangered by turning loose among us large numbers of deliberate law breakers. It is not to be forgotten that the repeal of the Wright law does not legalize acts forbidden by the eighteenth amendment, which is still the highest law of the land." The telegram sent to the senators at Washington, D.C., was as follows: "We would respectfully request that you oppose the passage of any beer or liquor bill at the coming short session of congress. No poorly considered and hastily planned law on such a vital question should be passed. Also we urge that the untried convention method of passing an amendment to the constitution be not used at this or any other time. It would call for the expenditure of a large sum of money which we are in no condition to pay." Anaheim, Calif., Dec. 8, 1932 Corporations Share of Tax; Realizing Burdens Income to Limit Local Bills and Corporations Eliminate Offset California was submitted to the tax research bureau's report culminated the first by the 1931 legislature and tax limitation methods and its requiring decision of the members of the state board, including the controller, note collectively; the balance power is held by the governor of finance, who a vote. Emphasis in the report was our subjects, viz: (1) relatedness, (2) operation of the corporation franchise tax, stock tax problem, and (4) tax methods. and counties the bureau found that the utility property, taxed on a gross receipts basis, pays on an average $1.54 of actual value in comparison with an average rate of $1.85 on property taxed locally. Rates levied on utilities range from $1.24 for gas and electric companies. Equalization of all utility rates to conform to the $1.85 average for property taxed locally would result in a state general fund revenue increase of $5,800,000 annually, based on 1932 assessment figures. This represents a gain of 19.6 per cent over the yield at present rates. Surveying the operation of the bank and corporation franchise tax, based on net income and added to the state revenue system in 1929, the bureau found that of the 34,682 corporations taxable under the act in 1931 only 7,403 were taxed on a net income basis. The remaining 27,279 corporations were subject to the minimum assessment of $25 because they had insufficient income to give rise to any greater tax. Analyzing the effect of the offset provisions in the law, whereby corporations may apply property tax payments made locally against the state tax, the bureau notes that less than 12 per cent of the corporations benefit from the offset, and that these pay less than one-third of the total tax. Finding that a rate on net income fixed at 1.89 per cent, without offset, would produce revenue equivalent to that now raised under the act at the four per cent rate with the offset, the bureau points out that abolition of offsets would result in fairer taxes on corporations. Equalization of bank taxes to conform with those on corporations, in terms of net income, would be facilitated through the elimination of the offset, according to the report. Eyes Examined — Glasses Fitted HOMER A. NELSON, Opt. D. Optometrist TEUTONOPHONE FOR THE HARD OF HEARING Phone 3104 114 N. Lemon St. ANAHEIM. CALIFORNIA ATWATER KENT RADIO— $52.50 up FEARN • RADIO ELECTRIC SHOP 273 E. Center St., Phone 3111 In Glasses Don't Make Green Pastures The legend of Paul Bunyan there is a story of a Winter that descended upon Paul's lumber. The Winter so severe that he had no hay to feed Paul, hard-working bullock, "Babe." So Paul rerof of green goggles over "Babe's" eyes, and took grazed happily for weeks on the snow. Advertisers today are emulating Paul's neat device, and are grazing industriously less in snowdrifts. Determined sales effort enable advertising dollars are poured into mediums—specialty programs, untried "stunts"—the chief purpose is to make money for the instead of for the business man — and scarce and profit almost impossible to find. In this cold Winter of frozen buying there is pasture — one which some local advertisers slowly neglecting. It is the Anaheim city urban area. Signpost pointing to this green pasture is the Gazette, which for 62 years has catered to scarce and profit almost impossible to find. In this cold Winter of frozen buying there is pasture — one which some local advertisers owingly neglecting. It is the Anaheim city urban area. Signpost pointing to this green pasture is the Gazette, which for 62 years has catered to Orange county, and has developed a prestige or confidence which brings returns in these times. Here advertisers can throw off their angles, abandon their scanty diet of snow, and air share of their portion of sales. ANAHEIM GAZETTE County's Oldest and Best-Read Newspaper