Fred E. Stewart
Encyclopedia
Fred E. Stewart 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 was appoointed 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:
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
and seven other people were indicted in by a Los Angeles grand jury for conspiring to obtain $15,000 from California wine makers
. 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.
Sales and use taxes in California
Sales and use taxes in California are among the highest in the United States and can be levied by the state and local governments.-Rates:At 7.25%, California has the highest minimum state sales tax in the United States, which can total up to 9.75% with local sales tax included. Partly this rate...
and was twice president of the National Association of Tax Administrators.
Stewart was appoointed in 1917 as superintendent of the California State Belt Railroad
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...
, 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 subpoenaedSubpoenaA subpoena is a writ by a government agency, most often a court, that has authority to compel testimony by a witness or production of evidence under a penalty for failure. There are two common types of subpoena:...
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 juryGrand juryA grand jury is a type of jury that determines whether a criminal indictment will issue. Currently, only the United States retains grand juries, although some other common law jurisdictions formerly employed them, and most other jurisdictions employ some other type of preliminary hearing...
subpoenaed Fred Stewart . . . for questioning.
He told investigators he had never been to the Werner ranch near Glendora
Glendora, California
Glendora is a municipality in Los Angeles County, California, United States, east of downtown Los Angeles. As of the 2010 census, the population of Glendora was 50,073....
, 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 G. Bonelli
William G. Bonelli was a California politician who became a powerful member of the state Board of Equalization and fled to Mexico to avoid arrest on a corruption indictment.-Biography:...
and seven other people were indicted in by a Los Angeles grand jury for conspiring to obtain $15,000 from California wine makers
California wine
California wine has a long and continuing history, and in the late twentieth century became recognized as producing some of the world's finest wine. While wine is made in all fifty U.S. states, up to 90% of American wine is produced in the state...
. 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.