THE

POLITICAL CODE

OF THE

STATE OF CALIFORNIA.

ANNOTATED BY

CREED HAYMOND AND JOHN C. BURCH,

OF THE

CALIFORNIA CODE COMMISSION.

In Two Volumes.

VOL. II.

FIRST EDITION.

SACRAMENTO:

H. S. CROCKER & CO., BOOK AND JOB PRINTERS.

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.....................................................

VII. Collection of property taxes............

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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

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 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.............

3640. Holders of stock in firm or corporation.............

3641. Property of firm or corporation assessed where situated............

3642. Undistributed property of deceased persons........

3643. Ferries and toll bridges, where assessed.....

3644. Vessels, where assessed..........

3652. Assessment book, when completed. Oath of Assessor........

3653. Map of property assessed in cities or towns.....

43

43

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............

44

44

3656. Penalty for failure of Assessor to complete assessment book or

transmit statement..........

44

3657. Persons claiming ownership of property and desiring to be

assessed.............

44

44

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.....

45

3660. When Assessor liable for taxes on unassessed property..............

3661. District Attorney to prosecute Assessor for unpaid taxes, when 45

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...............

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46

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