Property of Assessor, neglects or refuses to give under oath the state

person

neglecting

or refusing to give

statement, how assessed.

Accurate description

how

Assessor.

ment herein provided for, or to comply with the other requirements of this Title, the Assessor must note the refusal on the assessment book, opposite his name, and must make an estimate of the value of the taxable property of such person; and the value so fixed by the Assessor must not be reduced by the Board of Supervisors. Stats. 1861, Sec. 13.

SEC. 3634.

Whenever the Assessor deems it necessary of property, to obtain an accurate description of any tract or lot of obtained by land in his county, he may require the owner or his agent to furnish the same, with any title papers he may have in his possession; and if on demand the owner or agent neglects or refuses to furnish the same, the Assessor may employ the County Surveyor to make out a description of the boundaries and location thereof and a statement of the quantity of land therein; and the expenses of such survey must be returned by the Assessor to the County Auditor, who must add the amount to the taxes assessed upon the property, which amount so added must, when collected by the Collector of the county, be paid over to the County Surveyor.

Assessment of unknown or absent

owners of property.

Same.

Property situated in another county.

SEC. 3635. If the owner or claimant of any property, not listed by another person, is absent or unknown, the Assessor must make an estimate of the value of such property.

SEC. 3636. If the name of the absent owner is known to the Assessor, the property must be assessed in his name; if unknown, the property must be assessed to "Unknown Owners."

SEC. 3637. The Assessor, as soon as he receives a statement of any taxable property situated in another county, must make a copy of such statement for each county in which the same is situated, and transmit the same, by mail or express, to the Assessor of the proper county, who must assess the same as other taxable property therein.

property.

SEC. 3638. All personal property consigned for sale Consigned to any person within this State from any place out of this State must be assessed as other property.

guardians,

SEC. 3639. When a person is assessed as trustee, Trustees, guardian, executor, or administrator, his representative executors, designation must be added to his name, and the assessment entered on a separate line from his individual

assessment.

SEC. 3640. The owner or holder of stock in any firm or corporation, the entire capital or property whereof is assessed, must not be assessed individually for his stock in such firm or corporation.

and administrators.

Holders of firm or tion.

stock in

corpora

Property of corpora

firm or

tion

SEC. 3641. The property of every firm and corporation must be assessed in the county where the property is situate, and must be assessed in the name of the firm or assessed, corporation.

where situated.

tributed

deceased

SEC. 3642. The undistributed or unpartitioned property Undis of deceased persons may be assessed to the heirs, guar- property of dians, executors or administrators, and a payment of persons. taxes made by either binds all the parties in interest for their equal proportions.

SEC. 3643. Ferries and toll bridges must be assessed Ferries and in the county where the tolls are collected.

toll bridges, where assessed.

where

SEC. 3644. All vessels of every class which are by Vessels, law required to be registered must be assessed and the assessed. taxes thereon paid only in the county, or city and county, where the same are registered, enrolled, or licensed.

SEC. 3645. Vessels registered, licensed, or enrolled out Same. of and plying in whole or in part in the waters of this State, the owners of which reside in this State, must be assessed in this State.

SEC. 3646. All boats and small craft not required to be registered, must be assessed in the county where their owner resides.

SEC. 3647. Money and property in litigation in posses

Boats and

small

craft.

Property

and money

in litigation.

Property concealed, misrepre

sented, etc.

Property not taxed in previous year.

Property. how listed.

sion of a County Treasurer, of a Court, County Clerk, or Receiver, must be assessed to such Treasurer, Clerk, or Receiver, and the taxes be paid thereon under the direction of the Court.

SEC. 3648. Any property willfully concealed, removed, transferred, or misrepresented by the owner or agent thereof, to evade taxation, upon discovery must be assessed at not exceeding ten times its value, and the assessment so made must not be reduced by the Board of Supervisors.

SEC. 3649. Any property discovered by the Assessor to have escaped assessment for the last preceding year, if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double its value.

SEC. 3650. The Assessor must prepare an assessment book, with appropriate headings, alphabetically arranged, in which must be listed all property within the county, and in which must be specified in separate columns under the appropriate head:

1. The name of the person to whom property is assessed;

2. Land by township, range, section, or fractional section; and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon;

2. City and town lots, naming the city or town, and the number, block, according to the system of numbering in such city or town, and improvements thereon;

4. All personal property, showing the number, kind, amount, quality; but a failure to enumerate in detail such personal property does not invalidate the assessment;

5. The cash value of real estate, other than city or town lots;

6. The cash value of improvements on such real estate; 7. The cash value of city and town lots;

8. The cash value of improvements on city and town. lots;

9. The cash value of improvements on real estate assessed to persons other than the owners of the real estate;

10. The cash value of all personal property, exclusive

of money;

11. Amount of money;

12. The total value of all property;

13. The total value of all property after equalization by the State Board;

14. The figure one (1), in separate columns, opposite the name of every person liable to pay a road poll tax or a poll tax.

15. Such other things as the Board of Equalization may require.

SEC. 3651. The form of the assessment book must be Form of

substantially as follows:

assessment book.