Fred E. Stewart
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Fred E. Stewart
Fred E. Stewart (c. 1881–1942) was a member of the California State Board of Equalization from 1926 to 1942, representing 18 northern counties from Sacramento to Bakersfield. He was a co-author of the California retail sales tax and was twice president of the National Association of Tax Administrators."Stewart, Tax Official, Dies," ''Los Angeles Times,'' April 18, 1942, page 7
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Stewart was appointed in 1917 as superintendent of the California State Belt Railroad, which operated on the San Francisco waterfront. He was elected four times as a Republican to the Board of Equalization — i ...
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Fred E Stewart California Board Equalization
Fred may refer to: People * Fred (name), including a list of people and characters with the name Mononym * Fred (cartoonist) (1931–2013), pen name of Fred Othon Aristidès, French * Fred (footballer, born 1949) (1949–2022), Frederico Rodrigues de Oliveira, Brazilian * Fred (footballer, born 1979), Helbert Frederico Carreiro da Silva, Brazilian * Fred (footballer, born 1983), Frederico Chaves Guedes, Brazilian * Fred (footballer, born 1986), Frederico Burgel Xavier, Brazilian * Fred (footballer, born 1993), Frederico Rodrigues de Paula Santos, Brazilian * Fred Again (born 1993), British songwriter known as FRED Television and movies * '' Fred Claus'', a 2007 Christmas film * ''Fred'' (2014 film), a 2014 documentary film * Fred Figglehorn, a YouTube character created by Lucas Cruikshank ** ''Fred'' (franchise), a Nickelodeon media franchise ** '' Fred: The Movie'', a 2010 independent comedy film * ''Fred the Caveman'', French Teletoon production from 2002 * Fred Flints ...
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California State Board Of Equalization
The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The authorities of the Board fall into four broad areas: sales and use taxes, property taxes, special taxes, and acting as an appellate body for franchise and income tax appeals (these taxes are collected by the Franchise Tax Board).State Board of EqualizationAbout BOE/ref> The BOE is the only publicly elected tax commission in the United States.State Board of Equalization/ref> It is made up of four directly elected members, each representing a district for four-year terms, along with the State Controller, who is elected on a statewide basis, serving as the fifth member. In June 2017, Governor Jerry Brown signed legislation stripping the Board of many of its powers, returning the agency to its original core responsibilities (originating in the State Constitution in 1879). History The State Board of Equalization ...
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Sales And Use Taxes In California
Taxes in California are among the highest in the United States and are imposed by the state and by local governments. From a tax terminology perspective, sales taxes are a proportional tax; though because lower income earners may pay a greater percentage of their earnings to sales taxes than higher income earners, a sales tax is also described as a regressive tax. The sales tax is imposed on retailers (not consumers) for the privilege of selling tangible personal property at retail. However, retailers are allowed (but not obligated) to obtain reimbursement for their tax liability from the consumer at the time of sale. Whether a sales tax reimbursement amount is actually added is a matter of contract between the retailer and the consumer. The use tax is imposed on the storage, use, or other consumption in California of tangible personal property purchased from a retailer. Any person storing, using, or otherwise consuming in California tangible personal property purchased from ...
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San Francisco Belt Railroad
The San Francisco Belt Railroad was a short-line railroad along the Embarcadero in San Francisco, California. It began as the State Belt Railroad in 1889, and was renamed when the city bought the Port of San Francisco in 1969. As a state owned enterprise, the railroad asserted several unsuccessful claims to immunity from federal regulation. The railroad ceased operation in 1993. The railroad connected the Port of San Francisco to many waterfront docks and to industries and warehouses which were adjacent to the waterfront. In its early years, it operated dual-gauged track to accommodate the North Pacific Coast Railroad and South Pacific Coast Railroad. It would eventually have 67 miles (108 km) of trackage and general offices in the Ferry Building. Its function was to switch railroad cars from four major railroads to points along its system and vice versa. At the southern portion of the line, a track along King Street (passing the location now occupied by Oracle Park) ...
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Subpoena
A subpoena (; also subpœna, supenna or subpena) or witness summons is a writ issued by a government agency, most often a court, to compel testimony by a witness or production of evidence under a penalty for failure. There are two common types of subpoenas: # ''subpoena ad testificandum'' orders a person to testify before the ordering authority or face punishment. The subpoena can also request the testimony to be given by phone or in person. # ''subpoena duces tecum'' orders a person or organization to bring physical evidence before the ordering authority or face punishment. This is often used for requests to mail copies of documents to requesting party or directly to court. Etymology The term ''subpoena'' is from the Middle English ''suppena'' and the Latin phrase ''sub poena'' meaning "under penalty". It is also spelled "subpena".See, e.g., ; ; ; and . The subpoena has its source in English common law and it is now used almost with universal application throughout the English co ...
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Grand Jury
A grand jury is a jury—a group of citizens—empowered by law to conduct legal proceedings, investigate potential criminal conduct, and determine whether criminal charges should be brought. A grand jury may subpoena physical evidence or a person to testify. A grand jury is separate from the courts, which do not preside over its functioning. Originating in England during the Middle Ages, grand juries are only retained in two countries, the United States and Liberia. Other common law jurisdictions formerly employed them, and most others now employ a different procedure that does not involve a jury: a preliminary hearing. Grand juries perform both accusatory and investigatory functions. The investigatory functions of grand juries include obtaining and reviewing documents and other evidence, and hearing sworn testimonies of witnesses who appear before it; the accusatory function determines whether there is probable cause to believe that one or more persons committed a particula ...
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Glendora, California
Glendora is a city in the San Gabriel Valley in Los Angeles County, California, east of Los Angeles. As of the 2020 census, the population of Glendora was 52,558. Known as the "Pride of the Foothills", Glendora is nestled in the foothills of the San Gabriel Mountains. Its downtown area, locally known as the Glendora Village, hosts dozens of restaurants, cafes, shops, and boutiques along Glendora Avenue with many community events scheduled throughout the year. It has been voted as one of the best and friendliest downtowns in the San Gabriel Valley for the last eight years. A suburban feel, low crime rates, and a consistently high-ranking school district has made the city an attractive choice for families in the region. Glendora was incorporated on November 13, 1911, the 25th city to achieve incorporation in Los Angeles County. Neighborhoods and residences in Glendora reflect the city's history and range from Queen Annes, to Folk Victorians, early 20th-century bungalows, to ...
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William G
William is a male given name of Germanic origin.Hanks, Hardcastle and Hodges, ''Oxford Dictionary of First Names'', Oxford University Press, 2nd edition, , p. 276. It became very popular in the English language after the Norman conquest of England in 1066,All Things William"Meaning & Origin of the Name"/ref> and remained so throughout the Middle Ages and into the modern era. It is sometimes abbreviated "Wm." Shortened familiar versions in English include Will, Wills, Willy, Willie, Bill, and Billy. A common Irish form is Liam. Scottish diminutives include Wull, Willie or Wullie (as in Oor Wullie or the play ''Douglas''). Female forms are Willa, Willemina, Wilma and Wilhelmina. Etymology William is related to the given name ''Wilhelm'' (cf. Proto-Germanic ᚹᛁᛚᛃᚨᚺᛖᛚᛗᚨᛉ, ''*Wiljahelmaz'' > German ''Wilhelm'' and Old Norse ᚢᛁᛚᛋᛅᚼᛅᛚᛘᛅᛋ, ''Vilhjálmr''). By regular sound changes, the native, inherited English form of the name shoul ...
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California Wine
California wine production has a rich viticulture history since 1680 when Spanish Jesuit missionaries planted ''Vitis vinifera'' vines native to the Mediterranean region in their established missions to produce wine for religious services. In the 1770s, Spanish missionaries continued the practice under the direction of the Father Junípero Serra who planted California's first vineyard at Mission San Juan Capistrano. Its contemporary wine production grew steadily since the end of Prohibition, but mostly known for its sweet, port-style and jug wine products. As the market favored French brands, California's table wine business grew modestly, Taber (2005), p40 but quickly gained international prominence at the Paris Wine Tasting of 1976, when renown French oenophiles, in a blind tasting, ranked the California wines higher than the primer French labels in the Chardonnay (white) and Cabernet Sauvignon (red) categories. Taber (2005), pp216–220 The result caused a ‘shoc ...
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1880s Births
Year 188 (CLXXXVIII) was a leap year starting on Monday of the Julian calendar. At the time, it was known in the Roman Empire as the Year of the Consulship of Fuscianus and Silanus (or, less frequently, year 941 ''Ab urbe condita''). The denomination 188 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Publius Helvius Pertinax becomes pro-consul of Africa from 188 to 189. Japan * Queen Himiko (or Shingi Waō) begins her reign in Japan (until 248). Births * April 4 – Caracalla (or Antoninus), Roman emperor (d. 217) * Lu Ji (or Gongji), Chinese official and politician (d. 219) * Sun Shao, Chinese general of the Eastern Wu state (d. 241) Deaths * March 17 – Julian, pope and patriarch of Alexandria * Fa Zhen (or Gaoqing), Chinese scholar (b. AD 100) * Lucius Antistius Burrus, Roman politician (executed) * Ma Xiang, Chin ...
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1942 Deaths
Year 194 ( CXCIV) was a common year starting on Tuesday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Septimius and Septimius (or, less frequently, year 947 ''Ab urbe condita''). The denomination 194 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Emperor Septimius Severus and Decimus Clodius Septimius Albinus Caesar become Roman Consuls. * Battle of Issus: Septimius Severus marches with his army (12 legions) to Cilicia, and defeats Pescennius Niger, Roman governor of Syria. Pescennius retreats to Antioch, and is executed by Severus' troops. * Septimius Severus besieges Byzantium (194–196); the city walls suffer extensive damage. Asia * Battle of Yan Province: Warlords Cao Cao and Lü Bu fight for control over Yan Province; the battle lasts for over 100 ...
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