Plumas County CA Archives History - Books .....Plumas County Finances 1882 ************************************************ Copyright. All rights reserved. http://www.rootsweb.com/~usgenweb/copyright.htm http://www.rootsweb.com/~usgenweb/ca/cafiles.htm ************************************************ File contributed for use in USGenWeb Archives by: Joy Fisher sdgenweb@yahoo.com January 4, 2006, 6:18 pm Book Title: Illustrated History Of Plumas, Lassen & Sierra Counties PLUMAS COUNTY FINANCES. Despite the fact that the county treasury has been several times invaded by embarrassed officials to bolster up their waning finances or improve their pecuniary condition, the financial condition has never been bad, and now its credit is so firmly established that six per cent, bonds bring a premium in the market. The organic act of the county having provided that a proper proportion of the Butte county debt should be paid by Plumas, a statement of the financial condition was submitted on the twenty-first of September, 1854, by French Paige, auditor of Butte county, showing the financial condition of that county on the first of April of that year. The total debt of Butte county was $38,748.84; property assessed in Butte in 1853, $2,024,142.75; in that portion set off to Plumas, $294,200; proportion of the debt to be paid by Plumas, $5,632. This amount was paid within the next three years by the creation of a special fund for that purpose. Not having been formed until the creation of property to form a basis for taxation had advanced to a considerable extent, and the expensive habits that had so involved the counties in debt during the first four years of the state's existence having been to a large degree overcome, Plumas was prepared from the start to be self-sustaining in its county government. A very important source of revenue for a number of years was the tax on foreign miners. By the Act of March 30, 1853, the legislature provided that any one not a citizen of or born within the United States, who desired to extract gold from the earth, must first procure a license for that purpose. This legislation was especially directed at the Chinese, and after the first few years was seldom enforced against any other class of foreign-born miners. The Chinese are a class of people that own but little valuable property in this country, and in consequence pay but little to the support of the government. They live in little shanties, tents, and patched-up cabins, own but little property besides mining claims, and consequently occupy a small place on the tax list. To derive a proper share of revenue from this class was the reason for the statute requiring them to procure a license to engage in mining. The price was fixed at four dollars per month. The sheriff was made collector of the license, for which he received twenty per cent., the remainder being divided equally between the state and county. The revenue derived from this source by Plumas county was as follows: 1854, $9,180; 1855, $12,824; 1856, $11,498; 1857, $4,852; 1858, $3,572; 1859, $4,728; 1860, $3,036; 1861, $4,032; 1862, $12,936; 1863, $27,460; 1864, $28,288; 1865, $19,460; 1866, $15,660; 1867, $12,328; 1868, $10,224; 1869, $6,932; making a total of $187,010, of which the collector received $37,402, the state and county $149,608. The collection of the license ceased in 1870, by operation of the civil-rights bill passed by congress that year. The amount of revenue received from this source was largely in excess of the amount paid by the county for salary of county officers during the same period. Since the abolition of the tax but little revenue has been realized from the Chinese. The census of 1870 reported 911 Chinese adults in Plumas county, and of this number but twenty-four appeared on the assessment list, and paid taxes to the amount of $221.08 only—an average of but 24 1/3 cents each. The same census showed a white population of 3,571, who paid taxes to the amount of $27,963.20; or an average of $32.14 per capita. The few taxpayers among the Chinese are the merchants and traders, one of whom is to be found in every mining camp or settlement where happen to congregate twenty Chinamen. They subsist chiefly upon products which are imported from China; wear clothing imported ready made from their native land, or manufactured here by their countrymen out of material brought from home, to procure which the gold dug from our hills and streams is shipped to China. It is true that on certain feast-days they adorn their tables with American chickens, some of which they purchase from the farmers, and the others they procure by magic or raise themselves. There are numbers of them engaged as cooks and servants in hotels and private families, at prices ranging from four to six dollars per week; but it is the general conviction that they steal more than their wages come to. They have the well-deserved reputation of being the most expert petty thieves in the world. The county has expended a great deal of money in prosecuting Chinese for burglary and other crimes, each one of them costing the county more than one thousand dollars. They are a very undesirable class of people, and the citizens of California feel that if they must be inflicted with the scourge, they should be compelled in some manner to bear their proportion of the burden of sustaining the government that protects them. A small storm ruffled the surface of the financial sea but a year after the county was organized, but it wrecked nothing save the reputation of the first sheriff, George W. Sharpe. The board of supervisors had been organized but two months when they were called upon to face the first financial calamity. On the eleventh of July, 1855, Isaac Jennings made application to be released from the official bond of Sheriff Sharpe, and the coroner was directed by the board to serve a copy of said application upon the sheriff. At the same time an order was entered directing the delinquent sheriff to make an exhibit of the state of his accounts to the board at their next meeting. This does not seem to have been of particular interest to the recreant officer, for he departed suddenly the night before, without having the courtesy to bid his anxious bondsmen a tearful adieu. He went quietly and mysteriously, and when the board met on the twenty-first, no sheriff was there to give them a cheerful greeting and present a long bill for fees, as had been his wont of yore. The afflicted board dried their eyes long enough to enter the following order: "Ordered, that the clerk engage three suitable persons to go in search of G. W. Sharpe, sheriff of this county, owing to the unaccountable absence of said sheriff from the county seat; and that the persons so engaged be allowed reasonable compensation for their services and expenses." On the thirtieth the office was declared vacant, and the coroner, H. P. Russell, was directed to assume the duties of the office, in accordance with the statute "in such cases made and provided," for our wise legislators seem to have foreseen that so long as sheriffs were intrusted with the collection of county revenue there might occasionally be an "unaccountable absence" that would create a sudden vacancy in that office. The general qualified accordingly, and once more Plumas had a sheriff. Search for the absconding officer was unavailing, as was also search for assets among his effects to make good the deficiency. The search for the amount of the defalcation was more successful, and revealed the fact that the pockets of foreign miners were lined with receipts, while the pockets of the fleeing sheriff were also lined with the cash they represented. A considerable amount of receipts for property taxes were also gathered in by his successor, and in this way it was ascertained that Sharpe was debtor to the county to a considerable amount. It was only two months before that the board had appropriated $100 to defray his expenses to Sacramento to procure these foreign miners' licenses, and after such a courtesy on the part of the board it was especially ungrateful for him to abscond with the proceeds of those licenses—the more so when the law allowed him twenty per cent, for twisting the Chinamen's pigtails long enough to collect it. Suit was directed to be brought against his bondsmen for the amount, but the bond was discovered to be defective, and nothing was done in consequence. Mr. Sharpe also received consideration at the hands of the grand jury, who proceeded to indict him for embezzlement; but even this kind attention failed to win the fugitive back to his first love. The case remained on the docket of the court of sessions several terms, awaiting Mr. Sharpe's appearance, but he apparently took no interest in judicial proceedings of that nature, and the indictment was finally dismissed. Besides the sorrowing tax-payers, the fugitive sheriff left behind him a wife and three children, whom he failed thereafter to support as becomes a good husband and father. On the thirteenth of July, 1859, four years and three days after Sharpe's "unaccountable absence" commenced, his wife, Elizabeth A. Sharpe, was granted a divorce on the plea of desertion, the evidence taken in the case revealing the fact that the flitting sheriff had paid a clandestine visit to his family the year following his disappearance. Three days after the decree a vinculo was given, she married E. H. Pierce, afterwards sheriff of this county. This small storm was succeeded by another in 1859. At that time the purse-strings of the county were held by T. J. Miner, who intrusted the management of his office chiefly to his deputy, J. C. Lewis. At the end of the term it was discovered that there existed a deficiency in the accounts to the amount of $2,274.15. Investigation disclosed the fact that the discrepancy was caused by the peculations of the deputy. To rectify matters, Mr. Lewis gave his note to the county, indorsed by T. B. Shannon and Richard Irwin. Suit was brought on the note the next year, John R. Buckbee being employed to assist the district attorney, W. D. Sawyer, in prosecuting the claim. The county was nonsuited, and realized nothing. The state authorities brought suit against T. J. Miner and his bondsmen, J. C. Church and D. R. Cate, for the amount of deficiency in his account with the state treasurer. At the October term, 1860, judgment was rendered in favor of the state for $2,670.18, and costs to the amount of $209.90. Nothing was paid, however, for General Allen Wood introduced a bill into the legislature, which became a law May 18, 1861, releasing the defendants from all liability on the judgment. The next ripple on the financial sea was caused by the failure of Clark, Shannon, & Co., in 1861, in whose hands W. S. Ingersoll, the treasurer, had deposited funds of the county for safe keeping. [See biography of Mr. Ingersoll.] The treasurer made good the loss, and no blame was attached to him whatever. The last financial trouble occurred in 1878, when the office of county treasurer was held by J. C. Chapman, who was enjoying his fifth term, and in whom the people placed so much confidence that it had been five times a futile effort to contest the office against "honest old John Chapman." Late in the fall of 1878 it was discovered that the treasurer's safe did not contain as much cash as the auditor's books called for, and an investigation was instituted. Mr. Chapman resigned, and L. F. Cate was appointed to administer the affairs of the office until the next election. An expert was employed, and a thorough examination of the books and vouchers revealed the fact that a deficit of nearly eight thousand dollars existed. Suit was brought by the county for $3,274.38, which was compromised for $2,455.77. The state also instituted proceedings to recover the sum of $4,565.09, the amount claimed to be due the state treasury, which action is still pending. This affair was a severe blow to Mr. Chapman and his friends, and is claimed by him to have had its origin in his willingness to accommodate the sheriff, I. C. Boring, by crediting him with amounts collected on taxes, in order to make the sheriff's account appear good, which sums had not been paid by the sheriff. Allowing this to have been the origin of the difficulty, it is certain that it had proceeded far beyond that stage when discovered. The debt of Plumas county is directly chargeable to the excellent roads that are to be found running through it in all directions. To build these avenues of travel and commerce, the county has spent vast sums of money, and issued bonds to a large amount. The debt amounted in 1875 to $97,411.98, but has since been reduced to $69,098.58. No inconsiderable item has been the amount expended for bridges across the streams that intersect the routes of travel. For this purpose $21,66rhave been expended in the last two years for the Taylorville, Shoo Fly, Nelson Point, and Mohawk Valley bridges. The bonds that have from time to time been placed upon the market wore issued by authority of the legislature for the following purposes: Under Act of March 31, 1866, for the Quincy and La Porte road, $20,000, fifteen years at 10 per cent.; under the Act of March 9, 1870, for roads from Quincy to Indian valley, Quincy to Beckwourth valley, and Indian valley to Beckwourth, through Red Clover valley, $27,000, ten years at 7 per cent.; under Act of January 21, 1876, to fund road warrants, $24,850, ten years at 7 per cent.; by the Quincy school district, for building school-house, under the Act of April 3, 1876, $4,000, ten years; under the Act of February 1, 1878, for redemption of La Porte and Quincy road bonds, $10,000, twenty years at 8 per cent.; under the Act of March 3, 1881, to redeem bonds, $30,000, twenty years at 6 per cent. Of these bonds there are outstanding $53,000. The auditor's report shows the financial condition of the county to be as follows, October 31, 1881: Bonds outstanding, Act of January 21, 1876 $23,850 00 Bonds outstanding, Act of March 3, 1881 30,000 00 Floating debt 14,991 00 Floating debt interest 257 58 Total debt outstanding ---------- $69,098 58 Cash in funded debt fund $4,308 46 Cash in road fund 58 29 Cash in building fund 30 34 Cash in hospital fund 197 13 Value of court-house 10,000 00 Value of jail 5,000 00 Value of court-house lot 3,500 00 Value of hospital 1,000 00 Value of hospital lot 500 00 --------- $24,594 22 Excess of liabilities $44,504 36 One of the means devised for procuring revenue in the infancy of the state was the requiring of licenses for transacting nearly every kind of business. From this source alone Plumas county collected the sum of $2,510 during the eight months of its existence in 1854. As a matter of interest, we give the names, residences, and occupations of the business men who procured licenses in 1854: H. J. Bradley & Co. Quincy Tavern. John Cornelison Elizabethtown Tavern. John Mulrony Soda Bar Dram-shop. S. Aldridge& Co. Nelson creek Merchandise, dram-shop. George W. Robison Elizabethtown Bowling-alley. James F. Ray & Co. Elizabethtown Grocery. Kingsland & Co. Marion Flat Grocery, merchandise. Albert Fitts Fitts' hotel Tavern. John Dickson & Co. Blackhawk Grocery. E. Perry Blackhawk Grocery. Mather & Co. Elizabethtown Grocery, merchandise. Joseph G. Cremonia Indian Bar Grocery. Love & Every Junction Bar Grocery. O'Ferrall & Winzel Indian Bar Merchandise. Jones & Co. Rich Bar Merchandise, grocery. Nicholas Mathis Rich Bar Grocery. John F. O'Neill O'Neill ranch Merchandise. Troughton & Sprigg Rush creek Merchandise, grocery. Long, Haffley, & Co. Rush creek Merchandise, liquor. M. M. Brown Merchandise, dram-shop. H. J. Mears Peddler. Licensis & Ellis Merchandise, grocery. R. H. Fairchild & Co. Buck's Ranch Merchandise, grocery. McGee & Waite Onion valley Merchandise. Friend & Co. Jamison Merchandise. Christopher Porter Rich Bar Butcher. John S. Root & Co. Nelson creek Merchandise, grocery. John W. Thompson & Co. Nelson Point Merchandise, tavern. James C. Sherwin Nelson Point Merchandise, grocery. S. Harper Merchandise, grocery. Clark, Wagner, & Co. Eagle Ranch and Rich Bar Merchandise, grocery. James L. McGinness Twelve-mile Bar Merchandise. Seth Bardell Twelve-mile Bar Merchandise, grocery. Jobe T. Taylor Indian valley Tavern, merchandise. Meyerwitz & Ward Indian valley Tavern. E. W. Judkins & Co. American valley Tavern, merchandise. Wallech, Cole, & Co. North fork Merchandise. Orlando Fuller. Spanish Ranch Tavern, merchandise. W. S. Dean Meadow Valley Ranch Tavern, butcher, merchandise. John S. Ross Elizabethtown Butcher. Elliott & Co. Kingsbury ferry Grocery. John H. Bradley & Co. Mountain House Grocery. Pierson, Overton, & Co Middle fork Grocery. Charles Davis Indian Bar Tavern. F. B. Smith Hopkins creek Merchandise, liquor. J. W. Hard wick Eagle gulch Liquor. Holliday & Co. Rich gulch Merchandise. D. O. Balcom Merchandise, liquor. D. W. Hambly Nelson creek Liquor. Main, McDonald, & Co. Independence Bar Merchandise, liquor. Myers & Co. Independence Bar Liquor. Maughan & Co. Hopkins creek Merchandise, liquor. John McBeth Meeker's Flat Merchandise, liquor. Charles Chapelain Smith Bar Merchandise, liquor. Amasa Hoyt Merchandise, liquor. Margaret Hanson Liquor. A. J. Welden Richmond Hill Merchandise, liquor. H. M. Tully Merchandise, liquor. John Fielding Smith Bar Merchandise, liquor. George Davis Onion valley Merchandise, liquor. A. Burnet Onion valley Merchandise, liquor. Gentry & Banks Poorman's creek Liquor. Turner & Kelley Hopkins creek Merchandise. George Martin Martin's Ranch Liquor. William Zimberman Nelson Point Liquor, merchandise. Asa Kinney Hopkins creek Liquor. Beckwourth & Co. Beckwourth Ranch Liquor. Blood & Shannon Elizabethtown Merchandise. Tipton & Lloyd Elizabethtown Merchandise. R. S. Flournoy, & Co. Elizabethtown Grocery. J. H. Houck & Co. Quincy Grocery. Bath, Powers, & Co. Nelson Point Bowling-alley. J. P. Bulware Onion valley Merchandise, liquor. John Compton Rich Bar Liquor, merchandise. John Coburn Elizabethtown Liquor. D. J. Gloyd & Co. Elizabethtown Merchandise. McManus & Co. Elizabethtown Liquor. Smith & Parsons Hopkins creek Merchandise. W. W. Parker Nelson Point Merchandise, liquor. E. Whiting American House Liquor. Samuel A. Russell Quincy Livery. R. E. Garland Quincy Livery. Lewis & Ellis Independence Bar Liquors. O. Madden & Co. Half-way House Liquor, merchandise Richard Thompson Spanish Ranch Merchandise. Levy McCoy Meadow valley Liquor. Frank Everts & Co. Nelson Point Bank. Thomas Massey Butterfly Ranch Liquor. W. D. Hudson Elizabethtown Liquor. Caleb Holliday Rich gulch Merchandise. I.E. Scott Indian valley Liquor. F. D. Robinson Elizabethtown Liquor. The following table shows the assessed valuation of property in the county for each year since the organization of the county, and the amount of taxes levied: Assessed Valuation. Taxes Levied. 1854 $311,003 00 1855 $6,162 00 1856 9,381 00 1857 1,333,608 00 20,004 00 1858 1,072,926 00 18,672 00 1859 783,487 00 14,102 00 1860 906,418 00 16,315 00 1861 723,036 00 13,014 00 1862 1,054,059 00 20,764 00 1863 1,202,487 00 28,860 00 1864 943,812 00 24,916 00 1865 1,085,934 00 27,691 00 1866 1,183,612 00 26,394 00 1867 1,267,885 00 27,893 00 1868 1,485,520 00 35,694 00 1869 1,197,775 00 27,815 00 1870 1,209,600 00 28,184 00 1871 1,515,663 00 47,205 00 1872 1,989,440 00 49,737 00 1873 1,799,112 00 53,973 00 1874 1,421,906 00 42,636 00 1875 1,735,981 00 48,607 00 1876 1,980,877 00 50,512 36 1877 2,040,966 00 51,034 26 1878 2,115,267 00 50,766 41 1879 1,920,249 00 40,881 33 1880 2,099,275 00 59,204 75 1881 2,205,549 00 56,905 09 Additional Comments: Extracted from: Illustrated History of Plumas, Lassen & Sierra Counties San Francisco: Fariss & Smith (1882) File at: http://ftp.rootsweb.com/pub/usgenweb/ca/plumas/history/1882/illustra/plumasco89nms.txt This file has been created by a form at http://www.genrecords.net/cafiles/ File size: 23.2 Kb