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7. The cash value of city and town lots;

Same. 8. The cash value of improvements on city and town lots;

9. The cash value of improvements on real estate assessed to persons other than the owners of the real estate;

10. The cash value of all personal property, exclusive of money;

11. Amount of money;
12. The total value of all property;

13. The total value of all property after equalization by the State Board;

14. The figure one (1), in separate columns, opposite the name of every person liable to pay a road poll tax or a poll tax;

15. Such other things as the Board of Equalization may require.

Note.-Subds, 10, 11. Debts evidenced by choses in action and judgments.-People vs. Park, 23 Cal., p. 138; People vs. Eastman, 25 Cal., p. 601.

6_VOL. II.

1880 Form of

assessment 41


3651. The form of the assessment book must be substantially as follows:



Poll tax......

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Total tax..


Total value of all property after equalization by

the State Board of Equalization.....

Total value of all property..........

Amount of money.

Value of personal property......

County, for the year 18%, assessed to all owners and claimants, known and unknown.

[blocks in formation]

Assessment Book of the Property of

Personal property. (Here items may be enumerated in the

space to column for number of acres.)


Taxpayers' names....

When tax paid...........


3652. On or before the first Monday of July, in Assessment 1880 each year, the Assessor must complete his assessment completed.

42 book. He and his deputies must take and subscribe

/SH an affidavit in the assessment book, to be substantially as follows:

CI, Assessor of (or Deputy Assessor, as the Oath of case may be) County, do swear that between the first Monday in March and the first Monday in July, eighteen hundred and — I have made diligent inquiry and examination to ascertain all the property within the county (or within the subdivision thereof assesseil by me, as the case may be), subject to taxation, and that I have assessed it on the assessment book, equally and uniformly, according to the best of my judgment, information, and belief, at its full cash value; and that I have faithfully complied with all the duties imposed on the Assessor under the revenue laws; and that I have not imposed any unjust assessment through malice or ill will, nor allowed any one to escape a just and equal assessment through favor or reward.

But the failure to take or subscribe such an affidavit or any affidavit, will not in any manner affect the validity of the assessment.

NOTE.—This section was amended so as to read as published in the text, by Act of April 1st, 1872, cited in note to Sec. 18, ante.-See People vs. S. F. Savings Union, 31 Cal., p. 132. He and his deputies; each deputy must swear to his own work and the principal to his, and on the information so sworn to swears to the entire roll. This does not affect the validity of the assessment, but goes to secure efficient performance of duty by the officer. A failure in duty is punished by Sec. 176, Penal Code Cal.

3653. The Assessor must, when directed so to do Map of by the Board of Supervisors, in a map book make a ascessed in plan of the various blocks within any incorporated towns. city or town, and mark thereon in each subdivision the name of the person to whom it is assessed.

cities or

NOTE.-Stats. 1861, Sec. 20.


and map

books delivered

by Clerk of

3654. As soon as completed, the assessment book,

together with the map book and statements, must be to and kept delivered to the Clerk of the Board of Supervisors, Supervisors who must immediately give notice thereof and of the

time the Board will meet to equalize assessments, by publication in a newspaper, if any is printed in the county; if none, then in such manner as the Board may direct; and in the meantime the assessment book must remain in his office for the inspection of all persons interested.

Certain notices to be published.

Statement by Assessor to State Board of Equalization, to show what, when made

3655. On the first Monday of July in each year the Assessor of each county must transmit to the State Board of Equalization a statement showing:

1. The several kinds of personal property;
2. The average and total value of each kind;

3. The number of live stock, number of bushels of grain, number of gallons of wines or liquors, number of pounds or tons of any article sold by the pound or ton;

4. When practicable, the separate value of each class of land, specifying the classes and the number of acres in each.

Penalty for 3656. Every Assessor who fails to complete his failure of Assessor to assessment book or who fails to transmit the statement complete book onent mentioned in the preceding section to the State Board

of Equalization, forfeits the sum of one thousand dollars, to be recovered on his official bond, for the use of the county.

transmit statement.


Persons claiming ownership of property and desiring to bo assessed.

3657. Lands once described on the assessment book need not be described a second time, but any person claiming the same, and desiring to be assessed therefor, may have his name inserted with that of the person to whom such land is assessed.

3658. The Board of Supervisors must provide maps for the use of the Assessor, showing the private

to furnish

with maps.

lands owned or claimed in the county, and, if sur- Supervisors veyed under authority of the United States, the divis- Avessor ions and subdivisions of the survey; if held under Spanish grants, the exterior boundaries of such grants and the number of acres claimed. Maps of cities and villages, or school districts, may iu like manner be provided. The cost of making such maps is a county Costs,

how paid. charge, and must be paid from the County General Fund.

land sold

be trans

property is

3659. On or before the first Monday in March in Lists of each year the Surveyor General of the State and the best inde Tide Land Commissioners must make out and trans- "Mitted to mit to the Assessor of each county where lands or lots where the lie that may have been sold by the State, for which situated. certificates of purchase, patents, or deeds have issued during the year preceding, certified lists of such lands or lots, giving a description thereof by congressional divisions or subdivisions, or lots and blocks, together with the names of the purchasers thereof.

3660. The Assessor and his sureties are liable on When his official bonds for all taxes on property within the liable for county, which, through his willful failure or neglect,

unassessed is unassessed.



Attorney to prosecute Assessor

3661. The District Attorney must, after the As- District sessor completes the assessment book for the year, commence an action on the Assessor's bond for the for unpaid amount of taxes lost from such willful failure or neglect.



3662. On the trial of such action, the value of the Judgment, property unassessed being shown, judgment for the entered

against amount of taxes that should have been collected Assessor. thereon must be entered.

3663. Where the railroad of a railroad corporation A

73-4 lies in several counties, its rolling stock must be appor- 270


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