ernor. of California of the Yosemite Valley and of the land embracing the Mariposa Big Tree Grove, approved June thirteenth, eighteen hundred and sixty-four, constitute a Board to manage such premises. Any vacancy occurring in the Board may be filled by the appointment of the GovThe Commissioners are known as "the Commissioners to manage the Yosemite Valley and the Mariposa Big Tree Grove," and under such name they and their successors may sue and be sued, and have full power to manage and administer the grant made and the trust created by the Act of Congress, and to make and adopt all rules, regulations, and by-laws for their own government, and the government, improvement, and preservation of such premises. and his sation. SEC. 3585. They may appoint a guardian of the Guardian. premises, removable at their pleasure, who must perform compensuch duties as they may prescribe, and may receive such compensation as they may fix, not to exceed five hundred dollars per annum. Commis SEC. 3586. The Commissioners must make a report of Report of their proceedings and of the condition of the premises, sioners. through the Governor, to the Legislature at every regular session thereof. CHAPTER III. STATE BURYING GROUNDS. SECTION 3596. Title vested in State. Who may be interred therein. 3597. Duties of Trustees. in State. SEC. 3596. The fee to the State Burying Ground, in Title vested the City Cemetery of the City of Sacramento, is in the people of the State of California, and there may be interred therein any person who, at the time of his death, was a State officer, or a member of the Senate or Assembly. Who may therein. be interred SEC. 3597. The Board of Trustees of the State Bury- Duties of ing Ground have the control and management of the Trustees. grounds and the expenditure of all moneys appropriated for the maintenance or improvement thereof. TITLE IX. REVENUE. CHAPTER I. Property liable to taxation. II. Definitions. III. Assessment of property. IV. Equalization of taxes. V. Levy of taxes. VI. Duties of the Auditor in relation to revenue. VII. Collection of property taxes. VIII. Collection of taxes by the Assessor on certain personal property. IX. Poll taxes. X. Settlements with the Controller and payments into State Treasury. Property subject to taxation. CHAPTER I. PROPERTY LIABLE TO TAXATIONS SECTION 3607. Property subject to taxation. SECTION 3607. All property within this State, except the property of the United States, of the State, and of municipal corporations, is subject to taxation. CHAPTER II. DEFINITIONS. SECTION 3617. Certain terms and phrases defined. SEC. 3617. Whenever the terms mentioned in this sec tion are employed in this Title, they are employed in the Certain senses hereafter affixed to them. First-The term "real estate" includes: 1. The ownership of, claim to, possession of, or right to the possession of land; 2. All mines, minerals, and quarries in and under the land, and all rights and privileges appertaining thereto; 3. Improvements. Second-The term "improvements" includes: 1. All buildings, structures, fixtures, fences, and improvements erected upon or affixed to the land; 2. All fruit, nut bearing, or ornamental trees and vines not of natural growth. Third-The term "personal property" includes everything which is the subject of ownership not included within the meaning of the term "real estate." Fourth-The term "full cash value" means the amount at which the property would be appraised if taken in payment of a just debt due from a solvent debtor. terms and phrases defined. CHAPTER III. ASSESSMENT OF PROPERTY. SECTION 3627. Property assessed at full cash value. 3628. Assessment to be made, when. 3629. Assessor to require a statement containing what. 3634. Accurate description of property, how obtained by 3635. Assessment of unknown or absent owners of property. 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 situ ated. 3642. Undistributed property of deceased persons. Property assessed at full cash value. Assessment to be made, when. Assessor to require a statement, containing what. SECTION 3643. Ferries and toll, bridges, where assessed. 3644. Vessels, where assessed. 3645. Same. 3646. Boats and small craft. 3647. Property and money in litigation. 3648. Property concealed, misrepresented, etc. 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 Certain notices to be pub Clerk of Supervisors. 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. SEC. 3627. All property must be assessed at its full cash value. SEC. 3628. The Assessor must between the first Monday in March and the first Monday of July in each year ascertain the names of all taxable inhabitants, and all the property in his county subject to taxation, and must assess such property to the persons who own, claim, have the possession or control thereof. Stats. 1861, Sec. 13. SEC. 3629. He must exact from each person a statement in writing showing separately: 1. All property belonging to, claimed by, or in the possession or under the control or management of such person; 2. All property belonging to, claimed by, or in the pos session or under the control or management of any firm of which such person is a member; 3. All property belonging to, claimed by, or in the possession or under the control or management of any corporation of which such person is President, Secretary, Cashier, or Managing Agent; 4. The county in which such property is situated, or in which it is liable to taxation; 5. An exact description of all lands, improvements, and personal property, including all vessels, steamers, and other water craft, and deposits of money or gold dust, and the names of the persons with whom such deposits are made, and the places in which they may be found; 6. All other facts required by the State Board of Equalization or by the Assessor. to furnish blank forms of statement, etc. SEC. 3630. The Board of Supervisors must furnish the Supervisors Assessor with "blank forms" of the statements provided for in the preceding section, affixing thereto an affidavit, which must be substantially as follows: I, — do swear that the above list contains a full and correct statement of all property subject to taxation which I, or any firm of which I am a member, or any corporation, association, or company of which I am President, Cashier, Secretary, or Managing Agent, own, claim, possess, or control, and which is not already assessed. SEC. 3631. The Assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out. Statement out and Assessor. to be filled returned to may witnesses. SEC. 3632. The Assessor may in his discretion sub- Assessor pœna and examine witnesses in relation to any state- subpoena ment; and all persons are required to testify when requested so to do by him, and in case of refusal, the Judge of any Court must issue a subpoena and compel a refusing witness to give testimony, and may for each refusal impose a fine not exceeding twenty dollars. SEC. 3633. If any person, after demand made by the |