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rocks. The appellation of the Foolish Guillamot has been given to this species by Latham, from the fact of its being with difficulty roused to flight, and often suffering itself to be caught with the hand, particularly during incubation. Some idea may be formed of their numbers, when we state, that each bird, during the season, lays but a single egg, and that since 1851 upwards of four million of their eggs have been sold in the San Francisco market. They are of a pale green color blotched with umber, are much in demand in restaurants, for pies, omelets, etc., one house alone using from 800 to 900 daily. The egg season lasts about six weeks, from the middle of May to the end of June. This year about 30,000 dozen have been disposed of, the price averaging forty cents a dozen. In 1851 they readily brought a dollar and a half. However, the expenses of the company absorb fully sixty per cent. of the gross receipts. Last year these islands were sold for non-payment of taxes to the "Pacific Farallon Company." Not having been redeemed, the tax title has become absolute.

Geological Features.-The principal rock formations of the vicinity of San Francisco are fine grained, compact sandstones, associated with shales; together with erupted trappean rocks and serpentine, all probably of recent origin. The sandstone underlies the city and is exposed along the shores of the bay, forming the principal promontories and points. On entering the bay from the Pacific, the rock is first seen at Point Lobos. The continued action of the ocean swell has worn the rocks into rugged cliffs, and excavated caverns and arches. Many large masses are detached from the cliffs and lie scattered about in the surf. These isolated island-rocks are the places of resort for sea-birds and the "huge sea-lion." However, the best section of the same formation may be seen from Pacific Street, where Telegraph Hill has been excavated. There, the stratification is very distinct, and the alternation of thick beds of argillaceous sandstone with shales and slate, is visible. Up to the present time, they have been found singularly devoid of fossils-not one shell having been met with, in them. The covering of soil, which appears to have been derived from the decomposition of the strata, is found to be a good material for making bricks, and it is extensively used in that manufacture. This fact shows that the rocks contain a large per centage of alumina, and the presence of oxyd of iron is indicated by the rusted color of the weathered rock, as well as by the deep-red tinge of burned bricks. The formation, next in importance to the sandstone, in point of extent and development, is the serpentinoid rock. It forms a high and prominent ridge, midway between the shores of the bay and the ocean, abutting upon the Golden Gate, and forming Fort Point. The width of the ridge is about a mile and a half; but its extension, southward, is not accurately known. In that direction it is partly obscured by sand, but forms a knob at the Orphan Asylum, near the Mission. The dark-colored portions of the rock were used in the construction of that excellent institution; but there is nothing to recommend it as a building-stone, except (in this instance,) its presence on the spot, as it is not calculated to resist the action of the weather. Along

the shores of the Mission Bay, there are extensive flats of swampy land, of alluvial origin. The surface consists of a very thick turf, which, cut out and dried in the sun, is suitable for fuel. On the hills around the city, there is a slight formation of alluvial drift, limited in extent, and occupying the lower parts of the principal depressions. In boring through the earth on the site of the Custom House, several beds of sand, clay and gravel, were found to succeed in regular order for a depth of sixty or eighty feet. This locality is below tide-level, and it is between these accumulations of drift or alluvium, and the rocks, that sheets of water, or water-bearing strata, are found, and are reached by Artesian borings in various parts of the city. Perhaps no point on the Pacific Coast presents more favorable opportunities for studying the phenomena of sand-dunes, than the peninsula of San Francisco. On the Pacific side there is an extensive beach, reaching for miles, north and south, and a long distance inland. A wide area is thus covered by loose, dry, seasand, and it has the aspect and character of a desert. From this large tract, has undoubtedly been accumulated, by the action of the ocean winds, the extensive formation of blown sand, which prevails within the city limits. Most of the hills in the city, where they were partially sheltered, are, or were, covered with a thick growth of shrubs, (chamisal,) which prevented the wind from acting upon their surfaces and removing the sand. Here we may add that artesian borings for water have been numerous, and that it is almost impossible to ascertain their number and localities. Water appears to be found in all parts of the city around the hills, and generally at a depth of not more than one hundred and fifty feet, but the depth varies with the locality. In Happy Valley, the borings are successful at a depth of seventy feet; north of California Street the depth increases, one in Montgomery Block being one bundred and sixty feet. The depths to which borings are carried, increase from the base of the hills towards the bay, and many of the wells are bored down through the salt water. See Blake's valuable Report.

Surveys of San Francisco.—In the spring of 1839, Governor Alvarado directed Alcalde F. De Haro to cause a survey of Yerba Buena to be made, and to lay out streets and lots. In the fall of the same year, and under his direction, Juan Vioget, a surveyor, made the first survey and plan of Yerba Buena. That survey was bounded by Pacific, Montgomery, Sacramento and Dupont streets. Subsequent surveys (each more extended than its predecessor,) were made officially by Jasper O'Farrell, W. M. Eddy and John J. Hoff. East of Larkin and Johnson streets, the city is divided into-First. Fifty vara lots. Second. One hundred vara lots. Third. Beach and water lots. Fourth. North Beach blocks. Fifth. South Beach blocks. Sixth. City Slip lots. 1st. In the " Fifty vara survey," there are 1,530 lots, with official numbers affixed, each 50 vara lot forming a square of 137 and a half feet, exclusive of Nos. 695, 709 and 753, which are duplicated. Forty only of the 50 vara lots being located south of Market Street. North of Market Street are also 100 vara lots, Nos. 1, 18, 24, 49, 50, 56, 57, 76, 673 and 675. 2d. In the "One hundred vara survey,” each lot forming a square of 275 feet, the num

bers range from 1 to 420; however, there are but 398 official lots, as by some unaccountable oversight, Nos. 98 to 102, 108, 117 to 125, 152, 153, 154, 164, 236, 237 and 320, were omitted in the numbering. This survey is bounded by Johnson, Market and First streets. 3d. In the "Beach and water lot survey," all of them being east of Montgomery and First streets, there are 772 lots, each lot 45 feet and 10 inches in front, with a uniform depth of 137 feet and a half, with an official number affixed. 4th. In the "North Beach survey," there are nineteen blocks, each block containing six 50 vara lots, extending from the corner of Larkin and Jefferson streets, to the junction of Kearny and Bay streets, all of them fronting on the bay and under water. 5th. In the "South Beach survey," there are 33 blocks of various dimensions, fronting on the bay, and extending from Rincon Point to the junction of Harris and South streets-all under water. 6th. The "City Slip property," bounded by Clay, East, Sacramento and Davis streets, consists of 122 lots, each, with a few exceptions, being 25 feet in front, by 59 feet and 9 inches deep. In December, 1853, this entire property was sold at auction for $1,119,350. In addition to the foregoing, there are about sixteen blocks, east of Larkin and Johnson streets, without any official numbers attached. Of the older surveys of the city, mention must not be omitted of the twentysix 100 vara lots, adjacent to the Lagoon, and north-west of Larkin Street, granted on petition in 1847-48, by Alcaldes Hyde and Leavenworth. These now form a portion of the Western Addition.

The Western Addition.-On the 20th of June, 1855, Commissioners were appointed by ordinance, to "lay out" blocks and streets, west of Larkin Street, and south-west of Johnson and Market streets, extending to the city charter line of 1851. The Commissioners reported a map, in accordance with the ordinance, and their proceedings were ratified and confirmed, and the map declared official by the Legislature of last session. See Statutes of 1858, page 52. This, therefore, is the first year that the Western Addition has been regularly assessed in blocks. This large tract is in two divisions, the first lying north of Market and Ridley streets, being about two and a half miles from the latter street to the bay, and about half that distance from Larkin Street to the charter line. In this division there are upwards of 500 blocks, the great majority of which contain six 50 vara lots each, (being nearly four acres to the block,) exclusive of seven large squares, set apart for the public. The other division lies south of Market and Ridley streets, embracing the Mission Dolores, and a large portion of the Potrero Nuevo and Horner's Addition.

The Outside Property.—All that portion of the city and county south and west of the charter line of 1851, including the Bernal, the San Miguel and the De Haro ranches, is assessed this year, in quarter sections at not under five dollars an acre. In but few instances are there more than 160 acres included in a single assessment. The city charter line of 1851 embraced the north-east quarter of the present city and county, and formed a square of somewhat more than three miles.

Spanish Claims.-The following is a list of the Mexican claims to tracts of land within the city and county of San Francisco. The four in italics have been rejected. The others are not yet decided-or have been confirmed.

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Of the four last, quite a large portion lies within the limits of the neighboring county-San Mateo.

Abstract of the Assessments for Nine Years.-The subjoined tabular form gives at a comprehensive glance the amounts of the assessments, together with the rates of taxation of the city and county of San Francisco for nine fiscal years since the first organization of our local government, viz:

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1858-59..

2 30
2 45

15,576,545

7,394,296 12,426,335 35,397,176

13,554,565 5,946,585 11,224,800 30,725,950

When contrasting these years, it should not be forgotten, that prior to 1856, the present county of San Mateo, (embracing an area of 130,000 acres) formed a portion of San Francisco County. Nor does the column of "Improvements" properly indicate the progress made in building during the past nine years, for since 1851, materials and labor have been on the "sliding scale." As compared with last year, there is a slight decrease in the valuation of property. On reflection, this is not to be wondered at, for there has been no country in ancient or modern times, in which property has fluctuated so much as in this State. Nor is it by any means an indication of permanent decline, if the value of taxable property has decreased to a considerable extent. Were such a result to happen in any of the Atlantic States, it might be looked upon as alarming, but in a country like California, it may be regarded in no worse a light, than as an evidence of the former indiscretion, and of the overreaching speculation of her citizens.

Personal Property.-The actual value of the taxable property in this city and county is much larger than the returns of the Assessor would indicatea statement conceded by those who are at all familiar with the subject. It is equally well known that real estate bears considerably more than its rightful share of taxation, as compared with personal property. This is attributable to the difficulty experienced in ascertaining the amount and value of personal estate liable to assessment, and it is one of the causes which prevail of estimating landed property below its true value. The land is open to view and examination, its quantities ascertainable with facility and certainty, and by no possibility can it escape the vigilance of the Assessor. The case is widely different with the varied pecuniary interests and investments which constitute personal estate. By many ingenious devices, perhaps by mere silence on the part of the fortunate owner, a large portion of the wealth of the State eludes the Assessor, (who is frequently obliged to act in ignorance of essential facts,) and the property escapes its share of the cost of sustaining the government, to which all property owes its protection. In this particular, the revenue law is defective, for whilst ample and proper provision has been made in favor of the citizen to enable him to correct errors in over-valuation, no means (except that of prosecution for perjury,) have been supplied to correct under-estimates, or to reach personal property, in these manifold instances, where the owner may choose to withhold its existence or its value from the knowledge of the Assessor. The result is that many of the possessors of ready money, investments in funds and securities, and productive capital in various forms, contribute little or nothing to the support of the State. Outstanding Indebtedness.-The following is a brief synopsis of the outstanding indebtedness of the city and county of San Francisco, accrued prior to the 1st day of July, 1856.

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Total amount of indebtedness, $3,203,657.†

With due economy in the management of the Government, this debt can be liquidated with ease within the time prescribed in the several Funding Acts. When we recall for a moment the condition of the site upon which San Fran

* Amount of City claims presented, $2,004,252; rejected, $1,212,131. County, presented, $917,755 ; rejected, $541,775.-[ED.

+ The actual debt, July, 1858, is, City, $2,806,751, County, $375,980, as follows: City Bonds, as per table, $2,034,300; Board of Examiners, $792,121; audited demands, (Auditor's Report, July 1, 1858,) $78,131-total, $2,904,552. Assets: Cash in Sinking Funds, $71,684; in Treasury, $26,117total assets, $97,801. Actual debt, $2,806,751. County, Board of Examiners, $375,980-total, City and County, $3,182,731. In addition to the assets here enumerated, the Commissioners of the Funded debt hold mortgages belonging to the Sinking Fund of the bonds of 1851, amounting to $116,715, which will reduce the indebtedness to $3,066,016.-[ED.

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