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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.

3630. The Board of Supervisors must furnish the Assessor with "blank forms" of the statements provided for in the preceding section, affixing thereto an affidavit, which must be substantially as follows:

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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.

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.




3632. The Assessor may, in his discretion, sub- Assessor pœna and examine witnesses in relation to any state- subpoena ment; and all persons are required to testify when 73 4 requested so to do by him; and in case of refusal, the 267 Judge of any Court must issue a subpœna and compel a refusing witness to give testimony, and may for each refusal impose a fine not exceeding twenty dollars..

of person

or refusing

to give



3633. If any person, after demand made by the Property Assessor, neglects or refuses to give under oath the neglecting statement herein provided for, or to comply with the other requirements of this Title, the Assessor must 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.




by Assessor

3634. Whenever the Assessor deems it necessary Accurate to obtain an accurate description of any tract or lot of of property, land in his county, he may require the owner or his 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.

ment of

or absent

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


1885 38






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. Barnheisel, 23 Cal., p. 287; Moss vs. Shea, 25 Cal., p. 38.

NOTE.-See note to preceding section.

situated in

3637. The Assessor, as soon as he receives a state

another ment of any taxable property situated in another


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."

Holders of
stock in

firm or

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.

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."


3639. When a person is assessed as agent, trustee,

executors, bailee, guardian, executor, or administrator, his repre

and admin-

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.

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

3641. The property of every firm and corporation



situated. must be assessed in the county where the property is

1880 39

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

NOTE.-See note to Sec. 3607, ante, "Corporations."


of deceased

3642. The undistributed or unpartitioned property Undis of deceased persons may be assessed to the heirs, property guardians, executors, or administrators; and a payment persons. of taxes made by either binds all the parties in interest for their equal proportions.


3643. Ferries and toll bridges must be assessed in and toll the county where the tolls are collected.



3644. All vessels of every class which are by law Vessels, 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.

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

and money

session of a County Treasurer, of a Court, County in litigation
Clerk, or Receiver, must be assessed to such Treas-
urer, Clerk, or Receiver, and the taxes be paid thereon
under the direction of the Court.

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




sented, etc.

3648. Any property willfully concealed, removed,

misrepre- 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.


not taxed

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


how listed.

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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.

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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