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CHAPTER II.

DEFINITIONS.

SECTION 3617. Certain terms and phrases defined.

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3617. Whenever the terms mentioned in this sec- Certain

terms and tion are employed in this Title, they are employed in a brasos

2 요 the senses hereafter affixed to them. FirstThe term “real estate," includes:

266 1. The ownership of, claim to, possession of, or А A right to the possession of land;

98 2. All mines, minerals, and quarries in and under >>-8 the land, and all rights and privileges appertaining 18 by thereto;

.3. Improvements.
Second–The term “improvements” includes:

1. All buildings, structures, fixtures, fences, and improvements erected upon or affixed to the land;

2. All fruit, nut bearing, or ornamental trees and vines not of natural growth.

ThirdThe term “personal property includes everything which is the subject of ownership not included within the meaning of the term “real estate."

FourthThe term “full cash value” means the amount at which the property would be appraised if taken in payment of a just debt due from a solvent debtor.

NOTE.-See notes to Sec. 3607, ante, and Sec. 3693, post. These definitions are to enable the Assessor to specify all taxable property by appropriate names on his assesment roll.–See note to Sec. 3629, post.

CHAPTER III.

ASSESSMENT OF PROPERTY.

SECTION 3627. Property assessed at full cash value.

3628. Assessment to be made, when.

SECTION 3629. Assessor to require a statement containing what.

3630. Supervisors to furnish blank forms of statement, etc.
3631. Statement to be filled out and returned to Assessor.
3632. Assessor may subpæna witnesses.
3633. Property of person neglecting or refusing to give

statement, how assessed.
3634. Accurate description of property, how obtained by

Assessor, 3635. Assessment of unknown or absent owners of property. 3636. Same. 3637. Property situated in another county. 3638. Consigned property. 3639. Trustees, guardians, executors, and administrators. 3640. Holders of stock in firm or corporation. 3641. Property of firm or corporation assessed where situ

ated. 3642. Undistributed property of deceased persons. 3643. Ferries and toll bridges, where assessed. 3644. Vessels, where assessed. 3645. Same. 3646. Boats and small craft. 3647. Property and money in litigation. 3648. Property concealed, misrepresented, etc. 3649. Property not taxed in previous year. 3650. Property, how listed. 3651. Form of assessment book. 3652. Assessment book, when completed. Oath of Assessor. 3653. Map of property assessed in cities or towns. 3654. Assessment and map books delivered to and kept by

Clerk of Supervisors. Certain notices to be pub

lished. 3655. Statement by Assessor to State Board of Equalization,

to show what, when made. 3656. Penalty for failure of Assessor to complete assessment

book or transmit statement. 3657. Persons claiming ownership of property and desiring

to be assessed. 3658. Supervisors to furnish Assessor with maps. Costs,

how paid. 3659. Lists of land sold by State to be transmitted to

Assessor of county where the property is situated. 3660. When Assessor liable for taxes on unassessed property. 3661. District Attorney to prosecute Assessor for unpaid

taxes, when.
3662. Judgment, when entered against Assessor.
3663. Rolling stock of railroads, how assessed.

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3627. All property must be assessed at its full Property

assessed at cash value.

full cash

value.
NOTE.-See Rule VI of the State Board of Equali-
zation, in note to Sec. 3692, post. See, also, Sec. 3617,
Subd. 4, ante. As to the method of assessing, deter-
mining values, and a full discussion of all questions

A
pertaining thereto, see note to Sec. 3693, post. See, 266
also, note to Sec. 3607, ante. As to double assessment,
see People vs. Kohl, 40 Cal., p. 127. Property tran-
siently in a county to be assessed where the owner
lives.-See Reiley vs. Lancaster, 39 Cal., p. 354. Ata
convention of Assessors held, under a call of the State
Board of Equalization, at Sacramento City, Sept. 24,
1872, there were twenty-five counties represented, and
presided over by F. R. Dray, Assessor of Sacramento
County. Among other things the following construc-
tions were given to the provisions of the Code on the
subject of revenue, connected with their duties, to wit:

T. M. Lilly, Assessor of Santa Clara County, sub-
mitted the following question for discussion: Is prop-
erty acquired after the first Monday in March in each
year assessable or subject to taxation ?

The Convention was unanimous in the decision “that all property in the possession or under the control of any person at the time of assessment is subject to taxation, irrespective of the time when it was acquired.”

The practicability of assessing growing crops was discussed by the convention. There was a division among the Assessors on the question. It was proposed to request the State Board to repeal Rule XV, adopted April 9, 1872, by said Board. The subject was referred to the State Board without further action by the Assessors.

A. H. Jamison, Assessor of Stanislaus County, asked leave to submit to the convention the question,

Whether the Assessor has the right to equalize.or correct assessments made by his deputies.” They decided that he had, and in every instance ought to supervise them-changing them, or making such alterations or corrections as he thought fit.

J. S. Jackman, Assessor of Tehama County, asked, Is the Assessor bound by the statement made under oath of any person being assessed for the property owned by them?”

The Chairman then read so much of Rule VII which applies to the point.

The Chairman asked the Convention if they regarded

5-VOL. II.

it as a special duty for each Assessor to defend his
assessments before the Board of Supervisors. The
decision was as follows:

“ We construe Sec. 3677 of the Political Code to
declare that it is a most special and particular duty of
the Assessor to be present at the session of the Board
of Supervisors between the first and the fourth Monday
of July in each year, to defend his assessments and see
that the Board makes no improper reduction for want
of evidence on the part of the Assessor."

Covell of San Joaquin requested the opinion of the convention upon the meaning of Sec. 3887. He wished an expression as to whether the solvent debt of A, secured by mortgage and hypothecated by him to B as security for a loan, should be assessed to A or B. In the opinion of the convention it was held properly assessable to A, upon the ground that the personal property referred to in Sec. 3887 was tangible and not incorporeal personal property.

The convention was asked to give an opinion concerning the duty of the Deputy Assessors to take and subscribe an affidavit in the assessment book as required by Sec. 3652 of the Political Code, and if it was necessary for them to do so. They gave a decision as follows: The Assessor must take and subscribe an affidavit in the assessment book, and each and every deputy must take and subscribe an affidavit in conformity with the Code. The affidavit of the Assessor will not suffice for his deputies; they must make a separate affidavit according to the requirements of Sec. 3652 of the Code.

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3628. The Assessor must, between the first Monday in March and the first Monday of July in each year, ascertain the names of all taxable inhabitants, and all the property in his county subject to taxation, and must assess such property to the persons who own, claim, have the possession or control thereof.

Note.-Stats. 1861, Sec. 13. The personalty is taxable in the county in which it is found, unless it is there in transit or for temporary purposes. Money and gold dust is in this respect different and may be taxed in the county where the owner has his domicile.—See People vs. Niles, 35 Cal., p. 282. As to transient property, see City of Oakland vs. Whipple, 37 Cal., p. 112.

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Double assessments improper.-Sce People vs. Whar-
tenby, 38 Cal., p. 461; and People vs. Kohl, 40 Cal.,

p. 127.

statement

what.

3629. IIe must exact from each person a state- Assessor to 1880

require a ment in writing showing separately:

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containing 1. All property belonging to, claimed by, or in the possession or under the control or management of such

1881 person;

2. All property belonging to, claimed by, or in the possession or under the control or management of any firm of which such person is a member;

3. All property belonging to, claimed by, or in the possession or under the control or management of any corporation of which such person is President, Secretary, Cashier, or Managing Agent;

4. The county in which such property is situated, or in which it is liable to taxation;

5. An exact description of all lands, improvements, and personal property, including all vessels, steamers, and other water craft, and deposits of money or gold dust, and the names of the persons with whom such deposits are made, and the places in which they may be found;

6. All other facts required by the State Board of Equalization or by the Assessor. Whenever one member of a firm or one of the

proper officers of a corporation has made a statement showing the property of the firm or corporation, another member of the firm or another officer need not include such property in the statement made by him, but his statement must show the name of the person or officer who made the statement in which such property is included.

NOTE.-Subd. 1.-People vs. McCreery, 34 Cal., p. 432; People vs. Frisbie, 31 Cal., p. 146. Constitutional construction of the term "assessment.”—Taylor vs. Palmer, 31 Cal., p. 240. Disputed property.-Robinson vs. Gear, 6 Cal., p. 273. Government land paid for.-People vs. Shearer, 30 Cal., p. 645. Possessory

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