UNIVERSOY OF ILLINOIS LIBRARY OF THE STATE OF CALIFORNIA In force on the first day of January, 1916 And Citations From Decisions of the Supreme Prepared for THE USE OF ASSESSORS, COLLECTORS, AUDITORS AND STATE 3900 C126r PREFACE. This is the second edition of the California revenue laws in its present form. The volume is compiled by authority of the State Board of Equalization. All the general laws relating to taxation for state and county purposes are given herein. There has also been added the new state license tax, together with the decisions of the higher courts affecting the same. The inheritance tax law is given complete and a more extended epitome of court decisions affecting such law, which are taken from a bulletin issued by the Controller's department. The annotations of the decisions of the higher courts of California have been continued and brought down to date. The searcher will find many extracts from decisions in cases which are not strictly tax cases; but such are added for the reason that principles are involved and decided which would apply to tax cases. As said in the former edition, no attempt has been made to gather extracts from decisions on the admissibility of evidence, oral or documentary, in tax cases, nor the effect of such admission or rejection, for it is obvious that the admission or rejection of evidence in all cases depends much upon the pleadings and the conduct of the case in court. The author again urges and invites criticism and advice on this publication from any one having knowledge of taxation to the end that a perfect hand-book on revenue and taxation may be the ultimate result. Sacramento, November 1, 1915. |