Fred E. Stewart (c. 1881–1942) was a member of the

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 taxe ...

from 1926 to 1942, representing 18 northern counties from Sacramento to Bakersfield. He was a co-author of the California retail

sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a govern ...

and was twice president of the National Association of Tax Administrators."Stewart, Tax Official, Dies," ''Los Angeles Times,'' April 18, 1942, page 7
Library card required 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 — in 1926 (unopposed), 1930 (72.8 percent win against Fred E. Butler, Democrat), 1934 (95.3 percent win against Pete Garcia, Communist), and 1938 (98.5 percent win against Leon M. Donihue, write-in). In 1933 he was director of the State Tax Research Bureau. In 1936, law-enforcement agencies began to investigate reported corruption in the Board of Equalization. The ''Los Angeles Times'' reported:

Startling charges of graft and corruption in the investigation of California's liquor control administration, which involved prominent political figures of the north and south, held the attention of the state last week. Starting from a single complaint of a $500 pay-off to settle a law violation, the scandale became a snowball rolling downhill with charges of "shakedowns" and "favoritism" being hurled on all sides. . . . Among the first to be subpoenaed were former City Attorney Erwin P. Werner and his wife, Mrs. Helen M. Werner . . . . Discovery of two dictograph microphones in the Werner offices and the pilfering of their office were sensational developments in the case. In Oakland the Alameda county
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 pe ...
subpoenaed Fred Stewart . . . for questioning.

He told investigators he had never been to the Werner ranch near Glendora, as reported, "and any statement to that effect is an unmitigated lie." The investigation of the relationship between the wine industry and the government continued over the years, and in November 1939 Stewart, fellow board member

William G. Bonelli William George Bonelli (November 9, 1895 – November 21, 1970) was a California Republican politician and former member of the California State Board of Equalization who fled to Mexico to avoid arrest on a corruption indictment. Biography Son ...

and seven other people were indicted in by a Los Angeles grand jury for conspiring to obtain $15,000 from California wine makers."Stewart Indicted in Liquor Plot Case," ''Los Angeles Times,'' November 16, 1939, page 1
Library card required The charges against Stewart were later dismissed. Stewart died at his home in Oakland on April 17, 1942, at the age of 61. He was survived by his wife and five children.

References

{{DEFAULTSORT:Stewart, Fred E 1880s births 1942 deaths California Republicans