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claim.-People vs. Cohen, 31 Cal., p. 210; People vs. Blk. Diamond C. M. Co., 37 Cal., p. 54.

Subd. 2.-Hart vs. Plum, 14 Cal., p. 148; People vs. McEwen, 23 Cal., p. 54; Brunn vs. Murphy, 29 Cal., p. 326; Sneath vs. Arnold, 28 Cal., p. 612; People vs. Home Ins. Co., 29 Cal., p. 533. No property is exempt.-People vs. Gerke, 35 Cal., p. 677.

Subd. 3.-People vs. McEwen, 23 Cal., p. 54; Brunn vs. Murphy, 29 Cal., p. 326; People vs. Home Ins. Co., 29 Cal., p. 533. Debts as property. People vs. Arguello, 37 Cal., p. 524.

Subd. 4.- People vs. Holliday, 25 Cal., p. 300; People vs. McCreery, 34 Cal., p. 432.

Subd. 5.- Improvements.-Hart vs. Plum, 14 Cal., p. 148. Description.-Faulkner vs. Hunt, 16 Cal., p. 167; People vs. Emp. G. & S. M. Co., 33 Cal., p. 171; People vs. Rains, 23 Cal., p. 127; High vs. Shoemaker, 22 Cal., p. 363; Lachman vs. Clark, 14 Cal., p. 131; Kelsey vs. Abbott, 13 Cal., p. 609; Patten vs. Green, 13 Cal., p. 325. Mistake does not vitiate.-Bosworth vs. Dangien, 25 Cal., p. 296; Sharp vs. Danney, 33 Cal., p. 513; People vs. Gerke, 35 Cal., p. 677; People vs. Blk. D. M. Co., 37 Cal., p. 54.

Subd. 6.-Mortgage.-People vs. Eastman, 25 Cal., p. 601; People vs. McCreery, 34 Cal., p. 432. See generally, note to Sec. 3607, ante.

Supervisors

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13.4 to furnish 1880

blank
forms of

etc.

3630. The Board of Supervisors must furnish the Assessor with a blank forms

of the statements prostatoment, vided for in the preceding section, affixing thereto an

affidavit, which must be substantially as follows:

I, -, do swear that the above list contains a full and correct statement of all property subject to taxation which I, or any firm of which I am a member, or any corporation, association, or company of which I am President, Cashier, Secretary, or Managing Agent, own, claim, possess, or control, and which is not already assessed.

Statement to be filled out and returned to Assessor,

3631. The Assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out.

NOTE.-See Secs. 429, 430, Penal Code Cal.

A 734

or refusing

statement,
how

3632. The Assessor may, in his discretion, sub- Assessor pæna and examine witnesses in relation to any state- subpoena

witnesses. ment; and all persons are required to testify when requested so to do by him; and in case of refusal, the 267 Judge of any Court must issue a subpæna and compel a refusing witness to give testimony, and may for each refusal impose a fine not exceeding twenty dollars.

3633. If any person, after demand made by the Proporty Assessor, neglects or refuses to give under oath the neglecting statement herein provided for, or to comply with the totivne other requirements of this Title, the Assessor must assessed. note the refusal on the assessment book, opposite his name, and must make an estimate of the value of the property of such person; and the value so fixed by the Assessor must not be reduced by the Board of Supervisors.

NOTE.-Stats. 1861, Sec. 13. 3634. Whenever the Assessor deems it necessary Accurate

description to obtain an accurate description of any tract or lot of of property, land in his county, he may require the owner or his bbtained

by agent to furnish the same, with any title papers he may have in his possession; and if on demand the owner or agent neglects or refuses to furnish the same, the Assessor may employ the County Surveyor to make out a description of the boundaries and location thereof, and a statement of the quantity of land therein; and the expenses of such survey must be returned by the Assessor to the County Auditor, who must add the amount to the taxes assessed

upon

the property, which amount so added must, when collected · by the Collector of the county, be paid over to the County Surveyor.

1885 38

3635. If the owner or claimant of any property, Assessa not listed by another person, is absent or unknown, unknown the Assessor must make an estimate of the value of owners of such property

or absent

property.

NOTE.-Hart vs. Plum, 14 Cal., p. 148; People vs.
Home Ins. Co., 29 Cal., p. 533; Kelsey vs. Abbott, 13
Cal., p. 609. Absent or unknown.-O'Grady vs. Barn-
heisel, 23 Cal., p. 287; Moss vs. Shea, 25 Cal., p. 38.

Samo.

Property
situated in
another
county.

3636. If the name of the absent owner is known
to the Assessor, the property must be assessed in his
name; if unknown, the property must be assessed to
"unknown owners.”

NOTE.-See note to preceding section.
3637. The Assessor, as soon as he receives a state-
ment of any taxable property situated in another
county, must make a copy of such statement for each
county in which the same is situated, and transmit the
same, by mail or express, to the Assessor of the proper
county, who must assess the same as other taxable
property therein.

Consigned
property.

3638. All personal property consigned for sale to any person within this State from any place out of this State must be assessed as other property.

NOTE.-See note to Sec. 3607, ante, “ Property in transit."

istrators.

Trustees, 3639. When a person is assessed as agent, trustee,
guardians,
executors:. bailee, guardian, executor, or administrator, his repre-

sentative designation must be added to his name, and
the assessment entered on a separate line from his
individual assessment.

NOTE.—This section was amended so as to read as
published in the text, by Act of April 1, 1872, cited in
note, Sec. 18, ante,

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3640. The owner or holder of stock in

any

firm or corporation, the entire capital or property whereof is assessed, must not be assessed individually for his stock in such firm or corporation.

NOTE.—See note to Sec. 3607, ante, “ Corporations."

Property of
firm or
corpo-
ration
assessed
whero
situated.

3641. The property of every firm and corporation must be assessed in the county where the property is

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persons.

situate, and must be assessed in the name of the firm or corporation.

NotE.-See note to Sec. 3607, ante, “ Corporations." 3642. The undistributed or unpartitioned property Undisa

tributed of deceased persons may be assessed to the heirs, property

of deceased guardians, executors, or administrators; and a payment of taxes made by either binds all the parties in interest for their equal proportions.

Ferries

1880 3643. Ferries and toll bridges must be assessed in and toll

bridges,

39 the county where the tolls are collected.

whero

assessed. 3644. All vessels of every class which are by law Vossels

, required to be registered must be assessed and the assessed. taxes thereon paid only in the county, or city and county, where the same are registered, enrolled, or licensed.

NOTE.-See note to Sec. 3607, ante, “Shipping." Vessels are taxable at the port from which they sail and where the owners have their domiciles, but not in a county where they may be found temporarily.-People vs. Niles, 35 Cal., p. 282; Minturn vs. Hays, 2 Cal., p. 590.

where

3645. Vessels registered, licensed, or enrolled out Same. of and plying in whole or in part in the waters of this State, the owners of which reside in this State, must be assessed in this State.

NOTE.-See note to Sec. 3607, ante, “Shipping."

small craft.

3646. All boats and small craft not required to be Boats and registered, must be assessed in the county where their owner resides.

NOTE.-Minturn vs. Hays, 2 Cal., p. 590.

3647. Money and property in litigation in pos- Property session of a County Treasurer, of a Court, County in litigation Clerk, or Receiver, must be assessed to such Treasurer, Clerk, or Receiver, and the taxes be paid thereon under the direction of the Court.

and money

NOTE.-See Robinson ys. Garr, 6 Cal., p. 273.

Property
concealed,

3648. Any property willfully concealed, removed, misrepree transferred, or misrepresented by the owner or agent

thereof, to evade taxation, upon discovery must be assessed at not exceeding ten times its value, and the assessment so made must not be reduced by the Board

of Supervisors. Property 3649. Any property discovered by the Assessor in previous to have escaped assessment for the last preceding year,

if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double its value.

not taxed

year.

.

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3650. The Assessor must prepare an assessment book, with appropriate headings, alphabetically arranged, in which must be listed all property within the county, and in which must be specified in separate columns under the appropriate head:

1. The name of the person to whom the property is assessed;

2. Land by township, range, section, or fractional section; and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon;

3. City and town lots, naming the city or town, and the number, block, according to the system of numbering in such city or town, and improvements thereon;

4. All personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail such personal property does not invalidate the assessment;

5. The cash value of real estate, other than city or town lots;

6. The cash value of improvements on such real estate;

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