Defendant was indicted on 10 counts of accepting bribes (Pen. Code, § 68) and one count of conspiracy (Pen. Code, § 182) to accept bribes. One bribery count was dismissed on defendant’s motion, and the jury failed to reach a verdict upon another. It found him guilty of the *798 conspiracy charge and eight counts of accepting bribes. He was sentenced to prison and appeals.
Defendant was for many years the tax assessor of the City and County of San Francisco. The essence of the charges is that he accepted bribes to lower assessments upon personal property.
Defendant argues that a “fictitious rule of law” requiring assessment at fixed percentages of actual value was imposed upon him, and that the jury may have found him guilty of the present charges merely because his “stewardship ’ ’ failed to produce taxes upon these amounts.
The record does not bear him out. There was substantial evidence that the common or rule-of-thumb assessment of personal property in his office was based upon 50 percent of actual value of inventory, and 25 percent of such value of equipment. It was repeatedly pointed out that many factors could contribute to lesser assessments. It was never contended that deviation below this common practice was of itself improper, much less criminal. There was evidence that substantial decreases below this guideline conjoined with payments to the assessor by or on behalf of beneficiaries. The jury was instructed, and clearly understood, that the issue before it was not whether tax savings were enjoyed by some personal property owners, but whether the assessor accepted bribes for benefits bestowed.
Since it was made clear that there was no rigidity in the 50 percent-25 percent valuation guide, and that there was no violation of law in deviation below that line, there was no error in somewhat restricting defendant’s attempted showing of other assessments below these percentages. Further testimony along that line would have unduly cluttered the record (see former Code Civ. Proc., §§ 1868, 2044). For the same reason, the court properly sustained objection to evidence of increases in real property assessments. The court stated it would admit evidence of real property assessment increases if they were premised upon or connected with decreases in personal property assessments. No offer of such proof was made. We find no error in the rulings.
Nor was there error in permitting Newstat to testify whether, on the basis of his experience, he would have allowed certain deductions ordered by defendant. Newstat, a longtime deputy assessor, had for many years been delegated the duty of making just such judgments for the assessor, and he was thoroughly familiar with the practice of the office. Thus his *799 testimony was admissible as that of an expert, or, if he were not so deemed, was proper to show deviation, specially ordered by defendant, from standard office practice which the witness well knew. Moreover, it is by no means clear that objection at trial properly preserved the issue for appeal.
Defendant asserts error in the refusal of his instructions 24 and 26. Both would single out named witnesses for comment on their credibility, and thus were improper
(People
v.
Lyons,
There was evidence that deputy Newstat received payments from benefitted taxpayers, portions of which he passed on to defendant. After instructing the jury that Newstat was an accomplice as a matter of law, the court stated that eight witnesses were not accomplices. As to all other prosecution witnesses, the question whether they were accomplices was left to the jury, on proper definition of the term.
Defendant asserts error in the instruction that Tooke, Skelly, Forbush and Parsons were not accomplices. Before 1915, it was held that the giver and the taker of a bribe, although guilty of different crimes under the code, were accomplices
(People
v.
Coffey,
Nor are the giver and receiver guilty of a conspiracy, because the two crimes require different motives or purposes
(People
v.
Keyes,
It is true that a single line of testimony quotes Skelly as saying, when filing a tax declaration with Newstat:
.
this doesn’t mean anything to me. I am just doing it for Russ.” Even in the unlikely event that the jury might have found in this testimony a basis to infer that Skelly’s true motive was to aid Wolden, thus making him defendant’s accomplice, the removal of the issue from the jury was not prejudicial. Although called by the prosecution, Skelly was essentially a defense witness. He insisted that the sums he paid to defendant, also an attorney, were but referral fees and wholly unconnected with any San Francisco tax matters. His testimony was injurious to defendant only if it was not taken at face value. Had he been slightly more convincing, he could be termed a defense witness. In this odd situation of testimony harmful largely to the extent it was disbelieved, it could well have been error to instruct that he could be considered an accomplice (see
People
v.
Hartung,
As it related to Parsons, the instruction could not have prejudiced the defense. The bribery count which turned upon his payment to defendant was the one count upon which the jury failed to agree. It was later dismissed, and thus is not the basis of any substantive conviction. It could have affected only the conviction upon the conspiracy count. But it is inconceivable that the jury, unable to agree that defendant received a bribe from Parsons, could have relied upon Parsons’ evidence of that single transaction in finding defendant guilty of conspiracy.
We find no error in sustaining objections to cross-examination of Wright upon a letter written by him to a newspaper. The essence of the letter was its denial of knowing wrongdoing by Wright, and of his participation in any act of defendant which Wright knew to be wrong. This is not inconsistent with his testimony on direct, would serve no purpose *802 of impeachment, and would but prolong the trial by introducing collateral matters.
The record fails to show that pretrial publicity in any way restricted the choice of fair and impartial jurors. Our review convinces us that newspaper and other publicity during trial would not, if known to the jury, have affected the result. Moreover, the trial court repeatedly admonished the jury not to read or listen to any reports relating to the trial.
The remaining contentions of counsel do not require detailed discussion here. We have reviewed them in detail, and find no error indicated by them.
Judgment affirmed. The purported appeal from “sentence” and from unspecified orders is dismissed.
Salsman, J., and Agee, J., * concurred.
A petition for a rehearing was denied December 8, 1967, and appellant’s petition for a hearing by the Supreme Court was denied January 3, 1968.
Notes
Assigned by the Chairman of the Judicial Council.
