Butte County CA Archives History - Books .....Financial 1882 ************************************************ Copyright. All rights reserved. http://www.usgwarchives.net/copyright.htm http://www.usgwarchives.net/ca/cafiles.htm ************************************************ File contributed for use in USGenWeb Archives by: Joy Fisher sdgenweb@gmail.com December 15, 2005, 10:05 pm Book Title: History Of Butte County FINANCIAL. At the time the counties were organized, the state was almost entirely devoid of such valuable properties as usually form the basis of taxation, and provide revenue for the maintenance of county governments. Farms, factories, mills, residences, everything, in fact, that is usually depended upon to provide revenue, had yet to be created, and California existed in a golden poverty. Mining-claims there were by the thousand, but who could tell the taxable value of a mining-claim? In startling contrast to the paucity of revenue were the extravagant ideas of the time concerning the value of personal services and goods. Everything supplied to or done for the county was charged at a high rate, and, as but little money was collected, warrants were issued bearing interest, and helped to swell the debt rapidly accumulating. In 1852, the assessor and census-agent were each allowed sixteen dollars per day for their services, and John Tatham, alone, was allowed $1,920 for taking the census. Land was considered of little value, and thus the tax-list was mainly composed of personal property. In February, 1851, the court of sessions fixed valuations of certain taxable property as follows:—Lands under title, $1.25 per acre; horses and mules, $50.00; fat American cattle, $100.00; poor American cattle, $50.00; wild (Spanish) cattle, $20.00; hogs, $10.00. In the extremity, licenses were resorted to. A license was required to prosecute the business of gambling, selling liquor, keeping store, having a meat-market, auctioneering, running a ferry, digging gold without enjoying the honor of being an American citizen, or giving public entertainments. The revenue obtained from this source was the mainstay and support of the county for several years. Notwithstanding this, the expenditures far exceeded the receipts, and caused such alarm that the court of sessions, on the thirteenth of February, 1853, ordered the county auditor, Warren T. Sexton, to make a report of the financial condition of the county. His report gives the following information:— SCRIP ISSUED FROM JUNE 10 TO DECEMBER 10, 1850. Paid to county judge $ 500.00 " sheriff 2,103.20 " clerk 1,233.00 " attorney 175.00 " auditor 610.00 " assessor 240.00 Expenses of county election June 10 2,018.50 " justices " July 15 274.00 " county-seat " Sept. 21 540.00 " state " Oct. 7 743.00 Associate judges and justices 606.00 For temporary jail 125.00 " office rent 236.00 Paid M. B. Angle, pauper physician 242.00 " L. J. Cralle, as elisor 25.00 " trial jurors 561.00 " grand " 573.00 Total $10,805.20 Revenue collected from licenses $461.66 " " " tax-list 2,210.18 2,671.84 Balance against county $ 8,133.36 Of the amount collected $2,544.84 were expended in redeeming warrants and paying interest thereon, and $117 given to the assessor for his services, leaving the outstanding debt of the county, December 10, 1850, $8,171.12. REVENUE OF COUNTY FOR YEAR, ENDING DECEMBER 10, 1851. Collected on assessment-roll $1,119.54 Poll-tax 155.00 Licenses 7,957.96 Total $9,312.50 Scrip issued to December 10, 1851 $17,530.50 Cash paid for collecting taxes 615.62 Scrip redeemed and interest 8,696.88 Total indebtedness with accrued interest, Dec. 10, 1851 17,937.95 In the year ending December 10, 1852, the amount of scrip issued was $15,651.14. The total revenue of the county that year was $11,109.30, of which $8,294.33 came from licenses. The debt had persistently increased, having reached the sum of $25,594.21, on the general fund alone. With a total jail debt added of $13,507.57, the entire indebtedness reached the comfortable figure of $39,101.78. Mr. Sexton closed his report with a few general remarks on the condition of the county, from which we borrow the following:— "There is no need for this county, with her population, wealth and general resources, to be at nil in debt. It is true that there has been a very general feeling in the mining districts to resist the payment of taxes; to ' shirk ' the appearance of the collector, and to throw all possible impediments in the way of the revenue officers. And some men, who have a very respectable reputation for honesty among their neighbors, boast that they have not paid any taxes in this state. This feeling is no doubt gradually wearing away. People are becoming more settled in their habits; a greater number each year are determined to make California their home, and are preparing homes for their families; and all know that the present refusal to pay the moderate taxes now assessed against them is not in fact getting rid of them, but only adding to the amount of the delinquent list each year to the county debt, and which will draw legal interest until' it is ultimately paid, by higher assessments, at a time when money is less plenty. It might be thought invidious, and for all practical good to result therefrom would certainly be useless, to enumerate the causes which led to this lavish expenditure of the public money during the first years of the county organization. It has already led to the only thing that can be of real use, and that is a feeling in the county officers that the expenditures must be reduced, and that more energy and perseverance must he used in the collection of taxes." Theologians say that the first step towards conversion is a realization by the sinner of his lost condition, and this applies as well to financial as spiritual affairs. The people and officials of Butte county having awakened to a realization of their financial condition, the hope of improving it was good. The grand jury considered Mr. Sexton's report, and made a report severely and unjustly criticising the county officers, which they not only had published in the papers, but procured extra copies for distribution. The auditor and treasurer were not to blame for the debt fast piling up, and ns they had but little money to handle, their duties consisted chiefly in keeping track of the accumulating debts. The fault and the remedy lay chiefly with the court of sessions. By the provisions of the Act organizing Plumas county, a portion of the debt of Butte county, based upon the amount of taxable property in the two sections in the year 1853, was to be paid by the new county. In accordance with this provision, Plumas county-warrants were given to Butte county to the amount of $5,632, in the spring of 1854. The auditor, French Paige, issued a statement of the financial condition of the county in May of that year, as follows:— Total expenses from December 10, 1852, to April 24, 1854 $22,851.73 Total receipts " " " " " 31,226.77 Excess of receipts $8,375.04 Debt of county December 10, 1852 $39,101.78 Interest on same to April 24, 1854 3,496.86 $42,598.64 Outstanding debt, April 24, 1854 $34,223.60 The debt of the county was gradually reduced year by year, until 1860, when it was decided to issue bonds to the amount of $200,000 in aid of the California Northern Railroad, the county to have the same amount of mortgage bonds of the railroad company. These bonds were issued, in various amounts, from May 18, 1861, till September 3, 1863, when the whole $200,000 had been given out. Though the county has redeemed more than half of these bonds, and refunded the balance, it has been compelled to sustain considerable litigation to recover interest on the railroad bonds held by it, and to compel the road to pay taxes. The county bonds drew ten per cent, interest, and it has always been promptly paid. From 1875 to January 1, 1882, $108,000 of these bonds were redeemed, and the remainder has been refunded. On the seventeenth of May, 1881, the board of supervisors ordered the clerk to advertise for proposals for the purchase of $92,000 railroad bonds outstanding against the county, bearing seven per cent, interest, redeemable at the pleasure of the county, the limit of the time for them to run being fifteen years. This important funding operation was carried into effect on the thirteenth of June, 1881. Numerous bids were received, and the following awards made: To the San Francisco Savings Union, $30,000, at eight per cent, premium, the bonds bringing, in cash, 832,400; the same institution also purchased $12,000 more at nine per cent, premium, paying therefor $13,080. Wells, Fargo & Co. purchased $50,000 at twelve per cent, premium, paying $56,000. The whole $92,000 of bonds brought $101.080, making a clear gain to the county of $9,080, besides the great saving in interest. The financial standing of the county is thus seen to be first-class. A levy of four cents on a hundred dollars was made in 1881 for the redemption of these bonds, in accordance with the law pertaining to such matters. Five and one-half cents were also levied to pay the interest on the bonds. In a few years the county will be entirely free from debt. The proportion of delinquencies in tax-paying is exceedingly small. Last year it was only a trifle over $3,000. That amount, on a tax of more than $200,000, is indeed a creditable showing both for the people and their efficient corps of officers. In the years 1874 and 1875, the county spent $95,185.86 for roads and bridges. In 1877, the value of the bridges alone was estimated at 875,000, and must now exceed $100,000. The statement last made by the county auditor shows the following to be the condition of the county finances on the first of January, 1882:— Amount of bonds outstanding $92,000 School warrant (Ashley's will) 3,310 Total indebtedness of county $95,310 Value of court-house and lot $38,000 Value of hospital and land (40 acres) 20,500 $58,500 ASSESSMENT VALUATION AND AMOUNT OF TAXES. YEAR ACRES. VALUE OF REAL ESTATE PERSONAL TOTAL TAXES. AND IMPROVEMENTS. PROPERTY. VALUATION. 1850 268,294 2,210.18 1851 533,952 1,119.54 1852 853,955 2,814.97 1853 2,024,142 14,580.75 1854 1,895,526 14,784.90 1855 371,008 1,861,858 405,351 2,267,209 32,875.53 1856 224,073 1,091,508 1,123,745 2,215,253 38,766.93 1857 250,940 2,128,141 1,771,766 3,899,907 85,797.95 1858 247,593 2,123,344 2,183,918 4,307,262 68,916.06 1859 275,943 1,599,194 2,445,918 4,045,112 74,816.60 1860 1,675,958 2,192,516 3,868,474 71,556.75 1861 289,671 1,719,245 2,241,077 3,851,833 90,496.22 1862 278,685 1,604,357 1,346,194 3,097,471 78,056.17 1863 300,486 1,794,210 1,789,218 3,583,428 91,377.42 1864 261,643 1,500,579 1,728,439 3,234,169 95,407.44 1865 251,984 1,205,663 1,358,513 2,564,126 87,181.98 1866 268,500 1,205,912 1,504,948 2,710,730 86,205.35 1867 270,870 1,478,485 1,735,833 3,208,318 92,372.33 1868 275,030 1,656,752 1,675,348 3,332,100 99,962.52 1869 290,179 1,710,372 1,784,071 3,494,443 79,955.01 1870 305,164 2,025,636 1,458,378 3,484,015 94,068.41 1871 291,021 2,614,444 1,485,352 4,099,796 106,594.70 1872 355,067 4,687,836 2,486,188 7,174,024 173,066.12 1873 412,866 6,142,500 1,650,997 7,793,497 155,830.94 1874 441,490 6,440,101 2,620,558 9,060,059 181,617.12 1875 504,396 7,290,095 2,795,381 10,085,476 181,538.55 1876 494,828 8,048,323 1,865,734 9,914,057 198,281.14 1877 497,176 8,406,937 2,094,617 10,501,554 210,031.08 1878 491,209 8,653,077 2,090,349 10,743,426 188,009.95 1879 486,245 8,515,282 1,794,489 10,309,771 175,266.10 1880 534,642 10,130,912 2,767,182 12,898,094 206,369.60 1881 658,382 10,094,581 2,703,587 12,798,168 204,770.70 Since 1872 property has been assessed at its full cash value. RATE OF TAX ON $100, FROM 1850 TO 1881. YEAR COUNTY COURT HOUSE SCHOOL ROAD HOSPITAL RAILROAD REDEMPTION OF CONTINGENT TOTAL STATE TOTAL GENERAL AND JAIL INTEREST COUNTY WARRANTS FUND COUNTY 1850 0.25 0.25 0.50 0.75 1851 0.50 0.25 0.75 0.50 1.25 1832 0.50 0.50 0.65 1.15 1853 0.50 0.25 0.75 0.65 1.40 1854 0.50 0.25 0.03 0.78 0.60 1.38 1855 0.60 0.15 0.05 0.05 0.85 0.60 1.45 1856 0.60 0.25 0.05 0.05 0.10 1.00 0.70 1.70 1857 0.50 0.25 0.05 0.05 0.35 1.20 0.70 1.90 1858 0.50 # 0.10 0.05 0.35 1.00 0.60 1.60 1859 0.50 # 0.10 0.05 0.35 1.00 0.60 1.60 1860 0.50 # 0.10 0.05 0.35 0.25 1.25 0.60 1.85 1861 0.50 # 0.10 0.05 0.35 0.50 0.25 1.75 0.60 2.35 1862 0.50 # 0.10 0.05 0.35 0.50 0.25 1.75 0.62 *3.37 1863 0.50 # 0.15 0.10 0.35 0.45 0.15 1.70 0.80 2.50 1864 0.60 # 0.20 0.10 0.25 0.45 0.10 1.70 0.92 2.62 1865 0.85 # 0.20 0.80 0.40 2.25 1.15 3.40 1866 0.85 # 0.30 0.50 0.40 2.05 1.15 3.20 1867 0.77 # 0.30 0.40 0.40 1.87 1.13 3.00 1868 0.90 # 0.30 0.40 0.40 2.00 1.00 3.00 1869 0.68 # 0.25 0.40 0.40 1.73 0.97 2.70 1870 0.75 # 0.30 0.40 0.40 *** 1.85 0.85 2.70 1871 0.775 # 0.26 0.40 0.30 *** 1.735 0.865 2.60 1872 0.75 0.05 0.15 0.30 0.70 0.05 *** 2.00 0.50 2.50 1873 0.50 0.05 0.20 0.30 0.30 0.15 *** 1.50 0.50 2.00 1874 0.45 0.10 0.15 0.30 0.20 0.10 *** 1.36 0.64 2.00 1875 0.41 0.19 0.05 0.30 0.15 0.10 *** 1.195 0.605 1.80 1876 0.50 0.095 0.10 0.42 0.15 ** *** 1.265 0.735 2.00 1877 0.40 0.20 0.15 0.30 0.10 0.22 ** *** 1.37 0.63 2.00 1878 0.40 0.20 0.15 0.34 0.11 ** *** 1.20 0.55 1.75 1879 0.39 0.11 0.17 0.30 0.105 ** *** 1.075 0.625 1.70 1880 0.32 0.08 0.19 0.29 0.08 ** *** 0.96 0.64 1.60 1881 0.36 0.20 0.29 0.04 0.055 0.945 0.66 1.60 # Redemption of Railroad Bonds * In 1862, in addition to the regular tax, there was a war-tax levied, of fifteen cents on each hundred dollars, for the use of the general government. This swells the total levy of that year to $3.52 on each hundred dollars, being the heaviest direct tax the county has ever borne. ** Redemption of County Bonds *** Interest on County Bonds Additional Comments: Extracted from: HISTORY OF BUTTE COUNTY, CALIFORNIA, IN TWO VOLUMES. I. HISTORY OF CALIFORNIA FROM 1513 TO 1850. BY FRANK T. GILBERT. The Great Fur Companies and their Trapping Expeditions to California. Settlement of the Sacramento Valley. The Discovery of Gold in California. BY HARRY L. WELLS. II. HISTORY OF BUTTE COUNTY, From its Earliest Settlement to the Present Time. BY HARRY L. WELLS AND W. L. CHAMBERS. BOTH VOLUMES ILLUSTRATED WITH VIEWS AND PORTRAITS. HARRY L. WELLS, 517 CLAY STREET, SAN FRANCISCO 1882. Entered, according to Act of Congress, in the year 1882, by HARRY L. WELLS, in the office of the Librarian of Congress, at Washington, D. C. FRANCIS, VALENTINE & Co., Engravers & Printers 517 Clay St., San Francisco File at: http://files.usgwarchives.net/ca/butte/history/1882/historyo/financia238ms.txt This file has been created by a form at http://www.poppet.org/cafiles/ File size: 18.8 Kb