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San Francisco (Calif.). Board of Supervisors.

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Building.

JOS. F. POHEIM. M. D., City Physician, Flood Bldg.

EDMUND BUTLER, M. D., Chief Surgeon Emer-
gency Hospital.

LEON M. WILBOR, M. D., Supt. San Francisco
Hospital.

C. M. WOLLENBERG, Supt. Laguna Honda Home.

PARK COMMISSIONERS

Office: Golden Gate Park Lodge

HERBERT FLEISHHACKER, 1 Sansome Street.

WILLIAM SPROULE, 1150 Sacramento Street.

M. EARL CUMMINGS, 3944 Clay Street.

GEORGE TOURNY, 526 California Street.

WM. F. HUMPHREY, Standard Oil Building.

B. P. LAMB, Secretary.

JOHN McLaren, Superintendent Golden Gate Park.
PLAYGROUND COMMISSIONERS

Meets first and third Wednesdays at 2 P. M., Room 376

JAMES D. PHELAN, Phelan Building.

ALICIA MOSCROVE.

GEORGE HEARST.

DANIEL C. MURPHY, Board of Education.

MRS. SIGMUND STERN, 1998 Pacific Avenue.

JOHN McLAREN. Superintendent Golden Gate Park.

CONSTANT J. AUGER, 178 Geary Street.

JOSEPHINE DOWS RANDALL, Superintendent of
Recreation.

VEDA B. YOUNG, Secretary.

CITY PLANNING COMMISSIONERS

MATT I. SULLIVAN, President, Humboldt Bank
Building.

MAJOR CHAS. H. KENDRICK. First National Bank
Building.

MRS. PARKER S. MADDUX, 2868 Vallejo Street.

W. W. CHAPIX". 2108 Washington Street.

RAY S. ROSSITTER, 715 Victoria.

R. S. WOODWARD, Secretary and Engineer.

SEALER OF WEIGHTS AND MEASURES
THOMAS FLAHERTY, Sealer, Room 6.

WIDOW'S PENSION BUREAU
.MISS EUGENIE SCHENK. Director. Room 4i,2.

SAN FRANCISCO MUNICIPAL BAND
PHILIP H. SAPIRO, Director. Room 483.

BOARD OF EDUCATION
Regular Meeting every Tuesday at 4 p. m., Room 290.
DANIEL C. MURPHY, President.
IRA W. COBURN, Hearst Building.
MRS. ERNEST J. MOTT, 2806 Vallejo Street.
ALFRED I. ESBERG.
MRS. MARY PRAG. 2712 Webster Street.
MISS ALICE R. POWER. City Hall.
WILLIAM F. BENEDICT, 451 California Street.
JOSEPH MARR GWINN, Superintendent of Schools.
H. M. MONROE, Secretary.

PUBLIC LIBRARY TRUSTEES
Trustees Meet Second Wednesday of Each Month
HON. JAMES D. PHELAN, President.
FRANK P. DEERING. Nevada Bank Building.
GEORGE W. KELHAM, Sharon Building.
ALBERT BENDER, 31! California Street.
WM. R. K. YOUNG, 2460 Green Street.
EUGENE J. BATES, 2000 CaHfornia Street.
R. B. HALE. Fifth and Market Streets.
MAX C. SLOSS, Mills Building.
EU.STACE CULLINAN. Phelan Building.
MISS LAURA McKIN.STRY, 2988 Pacific Avenue.
MISS EUGENIE LACOSTE, 3233 Jackson Street.
GEO. A. MULLIN, Secretary, 2602 Filbert Street.
ROBERT REA, Librarian, 715 Page Street.



4h

Stree

I 100 I



BOARD OF TRUSTEES, CALIFORNIA PALACI
OF THE LEGION OF HONOR

HERBERT FLEISHHACKER, President, 1 Sansom

Street.
WILLIAM F. HUMPHREY, Standard Oil Buildini
WILLIAM SPROULE, 1150 Sacramento Street.
M. EARL CUMMINGS, 3966 Clay Street.
GEORGE TOURNY, 526 California Street.
MRS. A. B. SPRECKELS, Hunter-Dulin Buildini;.
PAUL SHOUP, 65 Market Street.
WALTER D. K. GIBSON, 2 Pine Street.
W. M. STROTHER, Secretary, c/o de Young Mi

seum. Golden Gate Park; P. O. Station "M."
CORNELIA B. SAGE QUINTON. Director.

BOARD OF TRUSTEES M. H. DeYOUNO
MEMORIAL MUSEUM
GEO. T. CAMERON, Hon. Prcs., S. F. Chronidi
HERBERT FLEISHHACKER, Pres., I Sansome S
WILLIAM F. HUMPHREY, Standard Oil Buildini
WILLIAM SPROULE, 1150 Sacramento Street.
M. EARL CUMMINGS, 3966 Clay Street.
GEORGE TOURNY, 526 California Street.
JOSEPH O. TOBIN, Hibernia Bank Building.
NION R. TUCKER, 1919 California Street.
MRS. HELEN CAMERON, Burlingame.
W. M. STROTHER, Sec, c/o de Young Musevn

Golden Gate Park; P. O. Station "M."
GEORGE BARRON, Curator.

PUBLIC POUND

Office and Pound, leth and Alabama Streets
MATTHEW McCURRIE, Secretary.

CITY AND COUNTY OFFICERS
Auditor— THOMAS F. BOYLE. Room 111.
Treasurer— JOHN H. THIELER, Room 110.
Assessor— R. L. WOLDEN, Room 101.
Coroner — T. B. W. LELAND, 650 Merchant
Tax Collector— EDWARD F. BRYANT, Room
Recorder— EDMOND GODCHAUX, Room 167.
City Attorney— JOHN J. O'TOOLE, Room 206.
District Attorney— MATTHEW BRADY, 333 Kearr

Street.
Public Administrator — PHILIP C. KATZ, Phtl.

Building.
County Clerk— H. I. MULCREVY, Room 325.
(Criminal Department in Hall of Justice)
Sheriff— WM. J. FITZGERALD, Room 335.
Public Defender— FRANK EGAN, 333 Kearny Stret

SUPERIOR COURTS

THOMAS S. MULVEY, Secretary to Judges, Jui

Commissioner, Room 480.
Civil Departments, 4th Floor.

Dept. 1— MICHAEL J. ROCHE, Judge, Room 41:
Dept. 2— F. J. MURASKY, Judge, Room 450.
Dept. 3— GEO. H. CABANISS, Judge, Room 403.
Dept. 4— J. J. VAN NOSTRAND, Judge, Room 46
Dept. 5— FRANKLIN A. GRIFFIN, Judge, Roo

402.
Dept. 7— E. P. MOGAN, Judge, Room 472.
Dept. 8— T. I. FITZPATRICK, Judge, Room 465
Dept. 9— FRANK H. DUNNE, Judge, Room 417.
Dept. 10— THOS. F. GRAHAM, Judge, Room 452
Dept. 13— DANIEL C. DEASY. Judge, Room 435
Dept. 14— W. P. JOHNSON, Judge, Room 429.
Dept. 15— EDW. P. SHORTALL, Judge, Room 41
Dept. 16— LOUIS H. WARD, Judge, Room 426.
Criminal Department — Hall of Justice, Kearny ai

Washington Streets.
Dept. 6— LILE T. JACKS. Judge.
Dept. 11— C. J. GOODELL, Judge.
Dept. 12— JAMES G. CONLAN, Judge.

ADULT PROBATION BOARD— 333 Kearny Str.
ANDREW Y. WOOD, Chairman, 693 Stevenson '
JAMES S. FENNELL. Vice-Chairman, 180 Jessie .'
AUGUSTIN C. KEANE, Secretary. Hearst Buildin
MRS. HENRY SAHLEIN, 1718 Jackson Street.
GEORGE FILMER, 330 Jackson Street.
WM. H. NICHOLL, Chief, AduU Probation Dept.

JUVENILE COURT— 150 Otis Street
FRANK I. MURASKY, Judge.
J. C. ASTREDO. Chief Probation Officer.

PROBATION COMMITTEE

MISS L. L. McKINSTRY, President, 2988 Paci

Avenue.
MRS. WALTER ARNSTEIN, 2211 Washington S'
REV. JOHN W. SULLIVAN, 3321 Sixteenth Sfre
MISS RUTH TURNER, Fairmont Hotel.
CHARLES DeY. ELKUS, 485 California Street.
MAURICE HARRISON, Crocker Building.
BYRON MOBBS. Bank of California.

JUSTICES' COURTS

T. F. PRENDERGAST, Judge, Room 386.
CORNELIUS J. KELLY, Judge, Room 306.
FRANK T. DEASY, Judge, Room 385.
FRANK W. DUNN. Judge, Room 387.
TSADORE HARRIS. Judge, Room 379.
ROBERT W. DENNIS, Justices' Clerk, Room JOO.

POLICE COURTS
Hall of Justice, Kearny and Washington Streeu
Dept. 1— D. S. O'BRIEN. Judge.
Dept. 2— S. T. LAZARUS. Judge.
Dept. 3— JOSEPH M. GOLDEN, Judge.
Dept. 4— GEORGE J. .STEIGER, JR., Judge.

LAW LIBRARY

ROBKKT r. OWENS. I.ihrarian, Room 426.







£im)(oije



wgiyTCE~tEH<aEWgr>co-«BEi!aaTOy



Twenty-Five Cents



SAN FRANCISCO, CALIFORNIA, AUGUST, 1929



Vol. Ill, No. 8




INSPFCTING THE NEW UNIFORMS OF THE SAN FRANCISCO POLICE MOTORCYCLE PATROL
cLrn..n of .He Traf,c Co^mU.e, Bo^r^^oJJuperr.sors^^^^^^^^^ "f



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Compliments oj

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SHSYKS-EEHCIENar-CO QREEATION



PUBLISHED MONTHLY BY



MUNICIPAL EMPLOYEE PUBLISHING COMPANY

1095 Market Street Phone Market 8438



Philip P. Levy
Business Manager



Herbert B. Gee, Editor

M. B. BOTHWELL

Advertising Manager
George H. Allen, General Manager



John D. Gibson
Assistant Business Manager



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Volume ill



AUGUST, 1929



No.



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Assessor's Office Louise M. O'Hara

Auditor's Office J. Everett Sharp

Board of Education

D. P. Hardy and Mrs. Harriet Leaman

Board of Health Edward M. Coflfey

Board of PubHc Works Sid Hester

Bureau of Engineering N. A. Eckart

Bureau of Supplies Ivy Perkins Cerkel

City Attorney's Office Edmond P. Bergerot

Civil Service Commission James J. Maher

Civil Service .Association Edward M. Coffey

Coroner's Office Jane \\'alsh

County Clerk Howard Gudelj

Dept. of Electricity Joseph P. Murphy

District Attorney Henry Goldman

Engineers' Union J. L. Slater, Jr.

Exposition -Auditorium James L. Foley

Fire Department Lieut. Fred Jones

Justice Courts Robert W. Dennis



CONTRIBUTING EDITORS

Mayor's Office Edward Rainey

Municipal Railway Eugene W. Clisbee

Municipal Carmen's Lhiion Edward D. \'andeleur

Office Employee's .Assn William T. Bonsor

Parks and Museums W. M. Strother

Per Diem Men's Assn F. J. Ferguson

Playground Commission Veda B. Young

Principals' Association Susie \. Ward

Public Library .\nne M. Farrell

Public .Administrator Henry Boyen

Recorder's Oflice Daniel McGloin

Registrar's Office George L. Sharp

Retirement Board John W. Rogers

San Francisco Hospital Mrs. Mae H. Noonan

Sealer of Weights and Measures Mrs. M. Dolan

Sheriff's Office W. J. Martenson

Superior Courts Henry J. McGrath

Tax Collector's Office Homer Warren

Treasurer's Office Sidncv Smith



In This Issue



Endorsement

Editorial

His Sixtieth Milestone

San Francisco's Billion Dollar Values..

By Riisxell L. IFolden
The City's Street Car System

By Frederick Boeken
Playground Commission Activities

By J eda Beresford Young

County Clerk's OfSce

A Fireman That Knew No Dan;.;er

By Charles R. Bodeti
Guardians of a Great City's Treasury..

Watch Your Step, Speeders!

San Francisco's Municipal Camp

By Ashley Turner



PAGE
... 1

.... 5
... 6
... 7



PAGE
.. 19



10

12
13

14
15
16



Anjrels Defeat Local Engineers

By J. L. Slater. Jr.
New School Year Opens 2'J

By Joseph Marr Givin
San Francisco's New Pedestrian and Traffic

Control 23

By Ralph Jr. Jniey
Assessor's Department 24

By Louise J/. O'Hara
Blindcraft Knows How and Does It! 24

By Elmer M. Stover
Some New Fiction 27

By Anne M. Farrell
Purchasing Department 27

By Sister Susie
High Cost of Accidents 28

By Ray If. Taylor






THE MUNICIPAL EMPLOYEE



August



HASKINS 8C SELLS

CERTIFIED PUBLIC ACCOUNTANTS

CROCKER BUILDING

San Francisco

Offices in the principal cities of the United States, and in London, Paris, Berlin, Shanghai, Manila, Havana,

Montreal and Mexico City





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Certified Public Accountants






Agents in Federal Taxation




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White Building


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Merchants' Exchange


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C. C. Chapman Bldg.



DOUGLAS 6897



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Certified Public Accountants

Hunter-Dulin Building San Francisco



Indemnity
Insurance Company

of North America



CASUALTY



SURETY



^:



Pacific Coast Department:

206 Sansome Street, San Francisco

R. W. FORSYTH, Manager
City Office:

204 Sansome Street

Telephone DAvenport 8320



Pioneers of Protection



Pacific Odast In^^jranceXjeneral Agents




200 Bush Street



Francisco.



PIONIERS C

SINCI Tl»7S



EDWARD BROWN & SONS

WRITING THROUGH AGENTS

AND BROKERS ONLY

EVERY FORM OF

INSURANCE

200 Bush Street Phone SUtter 7120

SAN FRANCISCO



Buy from firms that advertise with us



August



THE MUNICIPAL EMPLOYEE



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lOMIM



EDITORIAL PAGE



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Mills Field Expansion

ALL forward-looking groups in San Francisco
. agree that a great deal more money must be
made available for the expansion of Mills Field
and that the money must be appropriated by the
Board of Supervisors or come through a bond
issue efifort. In the meantime it must be admitted,
despite the handicap of limited funds, Mills
Field has made a great deal of progress and has
become established as one of the most progressive
airports in America.

The Municipal Employee submits that
Mills Field must be given a fair chance to grow
apace with the marked development of commer-
cial aviation and that the one way to achieve this
is to provide the way and means to get sufficient
funds for the development work required to keep
the San Francisco airport in the front rank of
the country's flying fields.

Mills Field's growth under the pinch of
limited finances, has been retarded somewhat
when compared with other competitive airports
given more funds with which to operate.

The log at Mills Field shows a constant gain
in business every month since it began operations
nearly two years ago. The revenue steadily has
increased, although it will take many years for
any airport to become self-sustaining. There are
now thirty-five planes of all types that make their
base at Mills Field and business is increasing
each day.

With the limited funds available Mills Field
has attracted the public commendation of leaders
in the aircraft industry. The Government of
Australia, after an official survey of scores of
American airports, adopted the Mills Field plan
as a model for a contemplated string of airports
all over Australia. The world's foremost avi-
ators from time to time publicly have com-
mended the plan of equipment of Mills Field.
Colonel Lindbergh, a frequent visitor to Mills
Field, took occasion to commend the airport and
to classify it among the best in the country. The
Colonel is a strong advocate of bigger airports.
So are the members of San Francisco's Airport
Committee — Supervisors Milo F. Kent, Andrew
J. Gallagher and Frank J. McGovern.

While there are now at Mills Field 40,000



square feet in hangars, every inch of that space
is occupied by permanent tenants. The Airport
Committee has on hand applications for 105,000
square feet of additional hangar space.

We are not oversensitive to criticism, but we
must have more money and the fullest coopera-
tion from all elements if Mills Field is to expand
as it should to meet the future demands of com-
mercial aviation.

jif ^ jji

Lessening Street Car Accidents



A PLAN for public benefit that cannot be
too highly commended is that of the
Municipal Railway (discussed elsewhere in this
issue), aimed to cut down the number of acci-
dents on its lines, and, as a necessary accompani-
ment, the cost to the city in payment to those
injured.

The Railway's plan makes the matter of these
costs secondary, its purpose being, primarily, to
protect citizens and to reward the motorman
who, by vigilance and action, does protect those
whose carelessness menaces themselves and the
motorman.

Ray W. Taylor, claim agent for the Municipal
Railway, is enthusiastic over the survey. He is
convinced that it not only will lessen accidents,
but will improve the morale of the employees,
giving deserved recognition to the records of the

accident avoidance by employees.

^ ^ ^

Helping the Blind?



ARE YOLI doing your bit to help the blind?
L City Purchaser of Supplies Leonard S.
Leavy recently was appointed bv Mayor James
Rolph Jr., to head a $125,000 drive for the San
Francisco Association for the Blind; a sum that
is badly needed to reopen Blindcraft factory,
which was shut down for lack of funds.

Blindcraft is run on the help-the-other-fellow
track. It does not operate to make money. Its
main purpose is to give employment to deserving
blind men and women.

Elsewhere in this issue appears an article by
Elmer M. Stover, a blind employee of Blind-
craft. Read it and then ask yourself: "Have I
given to Blindcraft?"



THE MUNICIPAL EMPLOYEE



August



His Sixtieth Milestone



C^-9



Many
Happy
Rctur7is
of the
Day



C*J>




MAYOR JAMES ROLPH, JR.



"Hello. Jim!"

"Hello, George!"

Those were the greetings of Portland to San Francisco and San Francisco to Portland Friday night,
August 23, when Mayor George Baker of Portland and Mayor James Rolph Jr., of San Francisco, exchanged
radio greetings.

Their birthdays fall on the same day — August 23- — -and for years the\ have exchanged greetings and sent good
wishes, formerly by telegraph, of late years by radio.

August 23 was a jolly day at San Francisco's City Hall. The Municipal and the Police bands, augmented
by many musicians who are old-time friends of Mayor Rolph, serenaded the City Hall at 10 o'clock in the morn-
ing. Hirthday calls were continued all day.

Scores of friends, not sure of the date of Mayor Rolph's birthday, wrote letters for a week, wishing the Mayor
many happy returns of the day. Cables were received from Australia and Finland, and telegrams from man\
cities in the United States and Mexico.



August



THE MUNICIPAL ]•. M IM. O V K



San Francisco s

Billion -Dollar

Values

For First T'wic in History of This
County''s Assessed Valuation of Im-
provements Exceeds Assessed
Valuation of Land

By Assessor Russell L. Wolden




FOR purposes of illustration, below
is quoted a paragraph from my
Annual Report dated July 9, 1928:

"The Assessor's Office faces the
new fiscal year in an improved con-
dition. The Board of Supervisors,
with the approval of the Finance
Committee, have granted an increase
in the annual appropriation for the
conduct of this office. It is appreci-
ated ; it will redound to the benefit
of the taxpayers."

It is gratifj'ing to be able to report
that the operations of this office for the
fiscal year that has just ended justify
the prediction made a year ago, which
has been quoted in the foregoing para-
graph.

Certain constitutional and statutory
enactments render it practically im-
possible to submit a comparison of the
total assessed values of this roll with
that of previous years, except in a de-
tailed fashion.

The net result of the roll can be
more quickly understood when it is
realized that at current tax rates the
revenue yield of this year's roll ex-
ceeds, the ta.x lew of 1928. bv approxi-
mately $825,000.'

Detailed Discussion of General Divisions

of the 1929-30 Non-Operative

Taxable Roll

Real Estate Rolls (Totals Supplied by
Auditor's Ofificc)

(A1 Land Values $349,519,450

Improvement Values 350,010,040 $699,529,490

Total for 1928 685,323,383

Increase in assessed valuation of real

property $14,205,907



The 1929-30 Real Estate Roll re-
flects over thirty thousand valuation
revisions effected by the Assessor's
office. These revisions are in strict
accordance with the established policv
of the office to strive always for a
proper allocation of the tax burdens
of the community.

Attention is directed to the fact that
for the first time in the history of this
county the assessed valuation of im-
provements exceed the assessed valua-
tion of the land. This is worthy of
particular comment when it is remem-
bered that there was no major building
project of any consequence in the busi-
ness district to augment the 1929
values.

That the improvements will continue
to be the largest contributing factor to
the revenue roll is problematical.

Income-Creating Element

In a general sense the building on
the land is the income-creating element,
but, presence or absence of income is
not the determining factor in assess-
ment matters. If it were, unimproved
lands would be tax free.

Within the present confines of this
city and county there are but forty-two
square miles of land — and. a variety of
causes has had the effect of steadily
diminishing the area of taxable land.
In the past ten years, despite the fact
tliat the area of land subject to local-
assessment has steadily diminished, the
assessed valuation of land has in-
creased from S297.744.425 in 1919 to
S349.519.450 in 1929. The increase



Photo l.y Bushncll

RUSSELL L. wolden

of $51,775,115 is equal to 17 per cent
of the entire land assessment of 1919.

The total assessed valuation of im-
provements for 1929-30 is $350,010,-
040, as against §184.756.781 in 1919.
This is an increase of $165,253,259 in
ten years. In other words, building
valuations of 1919 have been increased
practically 90 per cent.

Insofar as improvements are con-
cerned there is this to be considered :
standards of living have undergone
great changes, particularly since the
war. Houses and flats that were re-
garded as models of comfort and con-
venience in 1916 are today in a differ-
ent category. The income-expectancy
of thousands of structures has been
materially lessened because of public
demand for accessories that ten years
ago were unheard of. The absence of
such facilities as automatic refrigera-
tion, radio wall plugs, heating facilities,
and garage space, materially reduce
the income-expectancy of structures
that a few years ago were considered
as highly desirable.

.\ll of the foregoing are value-in-
tlucncing factors in every large city.
and all have their ]ilace in assessment
determination. The possibilities of a
continued annual increase in the assess-
ment roll depends, in a large measure,
upon the fluctuating importance of
si;ch factors.

(B) Tangible Personal Property

Between the first Monday in March
and July 1. there were filed in the .As-
sessor's office 183,389 Personal Prop-



8



THE MUNICIPAL EMPLOYEE



August



erty Declarations. The total assessed
value of tangible personal property was
$104,889,393.

The bulk of the laws governing tax-
ation of personal property were passed
twenty-five years ago. The economic
changes, improved standards of living,
and the spread of installment buying,
as well as shrinkage in purchasing
power of money, that have featured the
past quarter of a century, have com-
bined to produce monumental problems
in the assessment of personal property.

Each year sees a steady gain in the
revenue produced from taxation of
personal property. In a metropolitan
city such as this there are thousands of
citizens whose only direct contribution
to the revenues of the municipality is
through payment of a personal prop-
erty tax. The Assessor's office col-
lected in taxes on tangible personal
property not secured by real estate
$3,509,203.90 for the yeaV.

(C) Intangible Personal Property

Approved by the people in 1928 of
constitutional amendment, and subse-
quent statutory enactments by the 1929
session of the Legislature, established
a new basis of assessment and prefer-
ential rates of taxation on solvent
credits and taxable securities.

The changed basis of assessment is
responsible for consequential increase
iu assessed valuations of this class of
property, but the preferential rates of
taxation established by the Legislature
were such that there was not a corre-
sponding increase in revenue,

Each $1000 in Solvent Credits as-
sessed in 1929 produced $1 in revenue,
whereas on the 1928 basis, although the
assessed valuation would have been
less, the revenue accruing would have
been $2.96 greater. On securities the
$[000 assessed in 1929 produced $2 or
97 cents less than would have accrued
on a $100 assessment in 1928.

Administrative Policies

It is a recognized fact that the public
generally comes in closer contact with
the Assessor's office than with any
other municipal office.

For this reason the practice and
policy of this office must be to seek
constantly to provide the public with
the service to which they are entitled.

It is a source of genuine satisfaction
to report several noteworthy advances
along that line for the year that has
just closed.

"I This year it was possible to estab-
-'- lish sul),stations throughout the
residential districts for the convenience
of the public in filing ])ersonal prop-
erty returns. Deputies were posted in
twenty-five strategic locations in neigh-
borhood sho])ping centers and thou-



sands of housewives, instead of making
a trip to the Assessor's office in the
City Hall, were enabled to file their
Personal Property Declarations in the
neighborhood of their homes. This was
an experiment, but the popular ap-
proval which it met with encourages
the hope that the principle can be ap-
plied to a greater extent next year.

2 Of even greater service to the
public was the telephone collection
drive made in the closing days of the
personal property season. ]\iore than
3000 taxpayers were notified by tele-
phone that they had overlooked pay-
ment of personal property taxes. Un-
doubtedly one of the factors in the in-
creased collections made by this office
this year was this use of the telephone,
and, further, a genuine service was
rendered the taxpayers.

Modernized Practices

For the first time in the history of
California an unsecured personal prop-
erty tax roll has been prepared bv
mechanical means. The importance of
this cannot be exaggerated. The re-
duction in time consumed in compila-



Online LibrarySan Francisco (Calif.). Board of SupervisorsThe municipal employee (Volume v.3 (Jan. - Sept. 1929)) → online text (page 34 of 84)