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THE

POLITICAL CODE

OF THE

STATE OF CALIFORNIA.

ANNOTATED BY
CREED HAYMOND AND JOHN C. BURCH,

OF THE
CALIFORNIA CODE COMMISSION.

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

1872.

TEL. 02. FORL, WIVERSITY

L. N DEPARTMENT.

97, 38.2

Entered, according to the Act of Congress, in the year 1872, by

HAYMOND & CO.,

In the office of the Librarian of Congress, at Washington.

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..

3610. Holders of stock in firm or corporation .........

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

3612. Undistributed property of deceased persons.....

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

3614. 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 published.......

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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CHAPTER IV.

EQUALIZATION OF TAXES.

ARTICLE I. County Boards of Equalization.........

II. State Board of Equalization.............

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statement.......

3695. Clerk to transmit a statement to each County Auditor...........

3696. Board to notify Supervisors of amount of tax to be levied........

3697. Penalty for refusing to obey rules and regulations of Board.....

3698. District Attorney to prosecute Assessor fraudulently assessing

property.......

3699. Clerk and members of Board may administer oaths.............

3700, Salary of members........

3701. Salary of Clerk..........

3702. Traveling expenses.......

3703. Official bonds of members of the Board..............

3704. Duty of Board upon failure of county Boards to appoint Asses-

.........

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sors, etc

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3705. State Board may extend time........

CHAPTER V.

LEVY OF TAXES.

EROTION 3713. Rate of taxation. Amounts required for the several Funds.....

3714. Supervisors to regulate county rate of taxation ..........

3715. When the Supervisors fail to levy such taxes, etc...............

3716. Tax to operate as a judgment or lien against property...

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