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THE
POLITICAL CODE
OF THE
STATE OF CALIFORNIA.
ANNOTATED BY
CREED HAYMOND AND JOHN C. BURCH,
CALIFORNIA CODE COMMISSION.
In Two Volumes.
VOL. II.
FIRST EDITION.
SACRAMENTO:
H. S. CROCKER & CO., BOOK AND JOB PRINTERS.
1872.
Entered, according to the Act of Congress, in the year 1872, by
HAYMOND & CO.,
In the office of the Librarian of Congress, at Washington.
L 7712
JUL 1 1933
VI. Duties of the Auditor in relation to revenue.................. ..............................................
73
VII. Collection of property taxes.........
76
VIII. Collection of taxes by the Assessor on certain personal property
IX. Poll taxes......
91
94
X. Settlements with the Controller and payments into the State
Treasury........
97
CHAPTER I.
PROPERTY LIABLE TO TAXATION.
SECTION 3607. Property subject to taxation
CHAPTER II.
DEFINITIONS.
SECTION 3617. Certain terms and phrases defined........
CHAPTER III.
ASSESSMENT OF PROPERTY.
SECTION 3627. Property assessed at full cash value.... 3628. Assessment to be made, when..........
3640. Holders of stock in firm or corporation................
3642. Undistributed property of deceased persons.............
3643. Ferries and toll bridges, where assessed......
3644. Vessels, where assessed........
3630. Supervisors to furnish blank forms of statement, etc..........
3631. Statement to be filled out and returned to Assessor..................
3632. Assessor may subpoena 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..........
3641. Property of firm or corporation assessed where situated............
39
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 published.................
3655. Statement by Assessor to State Board of Equalization, to show
what, when made...........................................
43
44
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...........
CHAPTER IV.
EQUALIZATION OF TAXES.,
ARTICLE I. County Boards of Equalization.............
II. State Board of Equalization........................................