bers range from 1 to 420; however, there are but 398 official lots, as by some unaccountable oversight, Nos. 98 to 102, 108, 111 to 125, 152, 153, 154, 164, 236, 231 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 172 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, cast 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 lino 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.


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:


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 indicate— a statement conceded by those who are at all familiar with the subject. It ia 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.


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

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, $2,004,262; rejected, $1,212,131. County, presented, $917,755; rejected, $541,775.—[ed.

+ The actual debt, July, 1853, 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, $71,084; in Treasury, $26,117— total 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.

cisco is built, tho immense amount of labor performed in grading, the expense of planking, the comfortable school-houses, the magnificent engine-houses, the commodious City Hall, the confusion of our revenue system in early days and the persistent delinquency of a large number of tax-payers—the above amount, although large, cannot be regarded as a very excessive indebtedness.

Current Finances.—Estimated expenses of the city and county for the fiscal

year ending the 30th day of Juno, 1859:

For the Funded Debts (exclusive of 1858) $251,466

For Salaries, Civil and Judicial 63,000

For Hospital Fund 35,000

For Police Department 56,800

For Fire Department 30,000

For Urgent Necessity, etc 39,400

For Gas Company 39,000

For School Department 90,000

For Industrial School Department 30,000

For Outstanding Demands of previous year 73,000

Total Estimated Expenses for 1858-59 $707,666

Estimated receipts of the city and county, for the fiscal year ending tho 30th. day of June, 1859:

From Taxes, 1858-59, General Fund $325,000

From Taxes, 1858-59, School Fund 90,000

From Taxes, 1857-58, General Fund 18,000

From Licenses 125,000

From Harbor Dues, etc 13,000

From Fines and Poll Tax 16,000

Probable Deficiency 120,666

Total receipts and Deficiency for 1858-59 $707,666

This unexpected deficiency of $120,666 is caused by the recent decision of the Supreme Court, (in the case of McLane v. Bond, Assessor,) who ruled that the $195,000 required by the Commissioners of the Funded Debt of 1851 should be paid out of the rate of one dollar and a quarter levied for the ordinary current expenses of our Municipal Government. But for this fact, we would have had a very handsome surplus in the treasury at the end of the year, and that most desirable consummation in the management of our local finances would have been attained—the inauguration of cash payments.

Taxes.—The rates of taxation for the current fiscal year (1858-59), aa well as the aggregate amount of taxes to be collected on the aggregate assessments, ($30,725,950) are as follows:


Total rates on each one hundred dollars of the assessment, $2 45. Total amount of taxes for 1858-59, $752,785.

Comparative Taxation of Counties.—The total taxable property of the various counties of this State, last year, amounted to $132,000,000. In the order of valuation, the following were highest on the list;

San Francisco $35,397,176

Sacramento 11,193.945

Yuba 6,335,488

Santa Clara 4,504,328

Sonoma 4,346,320

San Joaquin 4,102.815

Butte 3,944,862

El Dorado 3,129,518

The lowest county on the list was San Bernardino, which is down at $302,039 only. The valuation of the 43 counties will average $3,000,000 each. It is therefore apparent that San Francisco, the smallest of them all, is the great contributor to the cofTers of the State. At the last Presidential election, for each vote cast, the amount paid in by San Francisco, was $15 91; by Sacramento, $8 98. The agricultural counties generally at the rate of $8 60, and the mining counties were taxed only $4 02 for each voter! In addition to the taxation on property, our citizens, for leave to do business, have to pay a municipal license and a State and county license, to say nothing of street assessments, stamp imposts and passenger taxes: yet, regardless of the inequality of the burden, the experience of the past year has demonstrated with what alacrity our citizens have paid up those requirements, and notwithstanding all this, among many other benevolent institutions, San Francisco supports, at her sole expense, a first class Hospital—a home for the afflicted from every corner of the State, from every country on the Globe.

Sapid Growth of the City.—While reflecting upon the valuation of property in this city, even in its present depreciated condition, it should be borne in mind that in the year 1835, the village of Terba Buena had neither location nor a name, but long anterior to this period, the bay of San Francisco was known to voyagers as "The glory of the Western Coast." In 1836, the first house was erected, and even twelve years ago the city of San Francisco was a comparative wilderness. "Cattle roamed undisturbed where now are crowded storehouses, and Bavens croaked on the spots where now peaceful dwellings stand." A year later 150 people and a score of adobe huts constituted the entire village. On the 30th of January, 1847, the local name of (the cove of) Yerba Buena was changed to that of San Francisco. Six months afterward a census was taken, when it was found that the population had increased to 459 persons; and now, in 1858, this—the metropolis of the Pacific—numbers in population over 70,000 souls, and can boast of an assessment roll of more than thirty million of dollars. In exports standing first, and in imports and tunnage, among the very first of the great ports of the Union.

Our Future.—No country in the world ever held forth such inducements for people to flock to her shores, as does California at the present moment. Irrespective of her exhaustless mineral wealth, this State possesses agricultural

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