idCraWwa 
 

 .6" 
 
 CJnrnFll IGam i>rl|nol ICtbtary 
 
KFC SBS^S.Am"""'"'"^ "*""* 
 
 3 1924 024 623 
 
 690 
 
Cornell University 
 Library 
 
 The original of this book is in 
 the Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/cletails/cu31924024623690 
 
. , [Document No. 68.] 
 
 IN'^HK SENATE.] [SESSIOH OP 1853. 
 
 COMMUNICATION 
 
 "ip ' r v.- -i 
 
 '\ FROM THE 
 
 ATTORNEY GENERAL 
 
 RELATIVE TO 
 
 AUCTIONEEE'S TAX. 
 
 [0EORGE|KERR, STATE PRINTER. 
 
[.80 .<>'■! iiiixn flood] 
 
 lMw»i--jaB»«ji«w«awi"t«'ii w » I -' I— III ■ ! iitajwy™ - 
 
 Koiiy.ar^ijkjfo::> 
 
 z AT 8" e a a KO IT Q IT a: ' 
 
 
w!m 
 
 COMMUNICATION FROM THE ATTORNEY GENERAL 
 
 IN EBLATION TO 
 
 AUCMONEEBS' TAX 
 
 ATToasrat ©eneral's Ofmcb, 
 San Franefeco, April 28, 1863, 
 
 Gov. BlOLER. 
 
 Ai'r^tkeitcjfil hy'^omi^ot tlie *23d Instant, I have ascertained that the 
 Merchants and Auctioneers, of San Francisco, have confederated together 
 to resist the payment of taxes upon consigned goods, and also the provisions 
 of the law relative to Auctioneers, so far as it pertains to the payment of any 
 duties cdleeted by them upon persoiaal and real property sold by theBa sa 
 Auclioneers. 
 
 The District Attorney, Mr. Byrne, has been very industrious in his efforts 
 to eoforce the law, he called upon several Grand Juries with indictments 
 prepared and the indictments have been ignored. 
 
 I addressed Messrs. Theodore Payne k Co. several interrogatories upon 
 the sulgect ©f your letter, whose re|dy I forward with this. Messrs. Payne 
 & Co. are the largest Real Estate Auctioneers in the city, and fiay they 
 iiave always been ready, when called upon, to pay over to the proper officer 
 the amount of auction duties in their hands. They say that there must be 
 due from aM. the Auctioneers fram $50,000 to ^100,00<i). I think the last 
 sum nearly correct. 
 
 I have -directed the TCstrict Attorney to instataiite piroeee<Kng8 for the 
 collecition of this money, and as I have bef(»re suggested, the law should 
 Siuthorize the prosecution of delinquents, as to revenue in the capital county 
 of the State, or in the counties where such delinquencies exist, at the option 
 «f the Attorney General for reasons which are obvious. 
 
 Yours respectfiilly, 
 
 ' S- C. HASTINGS, 
 
 Attornev General. 
 
San Fratj-cisco, April 28, 1853. 
 
 y. C. Hastings, Esq., 
 
 Attorney General, 
 
 Dbab, Sir : 
 
 In reply to your interrogatories of ? the 27th instant, we bdg jfeave to pre- 
 sent the following as our views, viz : 
 
 Mrst. That the Auctioneers do collect duties upon sales of merchandize 
 and real estate as prescribed by law. 
 
 Second. That the amount of " State duties," now due by the Auction- 
 eers of this city, is probably not less than fifty thousand dollars. 
 
 Third. That the law passed April 23d, 1852, changing the rate of 
 
 duties, and relative to sales of consigned goods, is deemed by Merchants 
 
 and Auctioneers pf thig cjty, as uneonstitUitional in its provisions, and being 
 
 so advised by counsel, await a legal decision before responding to the State. 
 
 We are with great respect, 
 
 Yours, &c. 
 
 .THEODORE PAYNE ,&. CO/ 
 
'f J ' 
 
 -i' "< • H ■ 
 
 ' 'ff' ii--" i.r ', ; 
 ' *'■'. •' <,i ^'i '■') 
 
 '- "'i V{ / i.'l" , 
 
 '■lit 1 f' fl" ' o' * 
 
 'C ft ''^^^| ft , u' 
 ji* ft 
 
 ^''?''/ 
 
 ', "/' i<wi'.mteiM 
 
 ,,ii'r t "' 1 '(/ 
 
 
 ^^^!?m 
 
 tSiJI.'.'t!/A»ai^;/l 
 
 
 '■■■ -I'iai 
 
 
 '''".'■ ■ ' . . 'jS 
 
 . ■ ■ . '1 . . ■ ''''li 
 
 "•', ''VV" ■'"ii"* 
 
 
 mMm