§ 2921. Boards of Supervisors of counties in this State may grant to any railroad corporation authority to construct a wharf or pier on or in front of any lands owned by it bordering on any navigable bay, inlet, lake, creek, slough, or arm of the sea situate in or bounding their counties, respectively, with a license to take tolls for the use of the same for the term of the corporate existence of the said railroad corporations, not exceeding fifty years, whenever such board finds the use of said wharf or pier necessary to the exercise of the franchise of such railroad corporation for terminal purposes, and the same may be granted without offering the same for sale. Nothing contained in this chapter shall be construed to limit the powers of such boards to grant the right to such railroad corporations to build and construct for terminal purposes on and in front of any lands owned by it any wharf or pier of the width necessary for the carrying on of the business of such railroad at such terminal, not to exceed one thousand (1,000) feet, and to the length that it may be desirable to construct the same, so that it may not prevent the navigation by boats and vessels of such navigable bay, inlet, lake, creek, slough, or arm of the sea; provided, that there shall be excluded from the operation of this section any and all territory and property under the jurisdiction or control of any incorporated city or town or any Board of State Harbor Commissioners. All of the provisions of this chapter not in conflict with anything in this section contained are hereby made applicable to all proceedings had under this section. [Approved March 22, 1899.]

TITLE VI. CHAPTER VI.

MISCELLANEOUS PROVISIONS RELATING TO PUBLIC WAYS. SEC. 2938. Protection of bridges.

§ 2938. The owner of any toll bridge, and any plank-road company owning a bridge of not less than twenty feet span, may put up conspicuously at each end of it notice in these words in large characters: "Five dollars fine for riding or driving on this bridge faster than a walk"; and whoever rides or drives faster than a walk on such bridge forfeits to the owner the sum of five dollars.

TITLE VII. CHAPTER VI.

LOST AND UNCLAIMED PROPERTY.

Article II. Unclaimed Property.

§ 3153. If no person calls for the property within sixty days from the receipt thereof, and pays freight and charges thereon, the carrier, commission merchant, innkeeper, or warehouseman may sell such property, or so much thereof as will pay freight and charges, to the highest bidder at public auction, having first caused such notice of sale to be given as is customary in sales of goods by auction at the place where said goods may be held or stored. If any surplus is left, after paying freight, storage, expenses of sale, and other reasonable charges, the same must be paid over to the owner of such property, upon demand being made therefor at any time within sixty days after the sale. [Amendment approved March 6, 1903.]

TITLE VII. CHAPTER X.

HOURS OF LABOR.

SEC. 3246. Twelve hours on street cars.

§ 3246. Twelve hours' labor constitutes a day's work on the part of drivers and conductors, and gripmen of street cars for the carriage of passengers. Any contract for a greater number of hours' labor in one day shall be and is void, at the option of the employé, without regard to the terms of employment, whether the same be by the hour, day, week, month, or any other period of time, or by or according to the trip or trips that the car may, might, or can make between the termini of the route, or any less distance thereof. Any and every person laboring over twelve hours in one day as driver, or conductor, or gripman, on any street railroad, shall receive from his employer thirty cents for each hour's labor over twelve hours in each day.

SEC. 3250. Hours of labor on street cars.

§ 3250. No person shall be employed as conductor, or driver, or gripman on any street railroad, for more than twelve hours in one day, except as in this Act provided; and any corporation, or company, or owner, or agent, or superintendent, who knowingly

employs any person in such capacity for more than twelve hours in one day, in violation of the terms of this Act, shall forfeit the sum of fifty dollars as a penalty for such offense, to the use of the person prosecuting any action therefor, and any number of forfeits may be prosecuted in one action.

TITLE IX.

REVENUE.

Chapter I. Property Liable to Taxation.

SEC. 3608. Shares of stock in corporations. How assessed.

§ 3608. Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent; and the assessment and taxation of such shares, and also all the corporate property, would be double taxation. Therefore, all property belonging to corporations, save and except the property of national banking associations not assessable by Federal statute, shall be assessed and taxed. But no assessment shall be made of shares of stock in any corporation, save and except in national banking associations, whose property, other than real estate, is exempt from assessment by Federal statute.

62 Cal. 115; 116 Cal. 22.

Chapter III. Assessment of Property.

SEC. 3629. To make certain statement to Assessor.

$3629. He must exact from each person a statement, under oath, setting forth specifically all the real and personal property owned by such person, or in his possession, or under his control, at twelve o'clock M. on the first Monday in March. Such statement shall be 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 possession 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, and (if liable to taxation in the county in which the statement is made) also the city, town, township, school district, road district, or other revenue districts in which it is situated;

5. An exact description of all lands, in parcels or subdivisions, not exceeding six hundred and forty acres each, and the sections and fractional sections of all tracts of land containing more than six hundred and forty acres, which have been sectionized by the United States government, improvements and personal property, including all vessels, steamers, and other watercraft; and all taxable State, county, city, or other municipal or public bonds, and the taxable bonds of any person, firm, or corporation, and deposits of money, gold dust, or other valuables, and the names of the persons with whom such deposits are made, and the places in which they may be found; all mortgages, deeds of trust, contracts, and other obligations by which a debt is secured, and the property in the county affected thereby;

6. All solvent credits, unsecured by deed of trust, mortgage, or other lien on real or personal property, due or owing to such person, or any firm of which he is a member, or due or owing to any corporation of which he is president, secretary, cashier, or managing agent, deducting from the sum total of such credits such debts only, unsecured by trust deed, mortgage, or other lien on real or personal property, as may be owing by such person, firm, or corporation to bona fide residents of this State. No debts shall be so deducted unless the statement shows the amount of such debt as stated under oath in aggregate; provided, in case of banks the statement is not required to show the debt in detail, or to whom it is owing; but the Assessor shall have the privilege of examining the books of such banks to verify said statement. Whenever one member of a firm, or one of the proper officers of a corporation, has made a statement showing the property of the firm or corporation, another member of the firm, or another officer, need not include such property in the statement made by him; but his statement must show the name of the person or officer who made the statement in which such property is included,

58 Cal. 138; 61 Cal. 103; 62 Cal. 117; 63 Cal. 527; 64 Cal. 483; 65 Cal. 107; 67 Cal. 626; 68 Cal. 15; 112 Cal. 596; 71 Cal. 207; 73 Cal. 51; 80 Cal. 88; 83 Cal. 570; 85 Cal. 200; 97 Cal. 220; 115 Cal. 78; 132 Cal. 76.

SEC. 3641. Property of every firm and corporation, assessed where situated.

§ 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 corporation.

64 Cal. 507.

SEC. 3664.

Assessment of railway property by State Board of Equalization. § 3664. The president, secretary, or managing agent, or such other officer as the State Board of Equalization may designate, of any corporation, and each person, or association of persons, owning or operating any railroad in more than one county in this State, shall, on or before the first Monday in April of each year, furnish the said board a statement, signed and sworn to by one of such officers, or by the person or one of the persons forming such association, showing in detail for the year ending on the first Monday in March in each year:

1. The whole number of miles of railway in the State, and, where the line is partly out of the State, the whole number of miles without the State, and the whole number within the State, owned or operated by such corporation, person, or association;

2. The value of the roadway, roadbed, and rails of the whole railway, and the value of the same within the State;

3. The width of the right of way;

4. The number of each kind of all rolling stock used by such corporation, person, or association in operating the entire railway, including the part without the State;

5. Number, kind, and value of rolling stock owned and operated in this State;

6. Number, kind, and value of rolling stock used in the State, but owned by the party making the returns;

7. Number, kind, and value of rolling stock owned, but used out of the State, either upon divisions of road operated by the party making the returns or by and upon other railways.

Also showing in detail for the year preceding the first of January: 1. The gross earnings of the entire road;

2. The gross earnings of the road in the State, and, where the railway is let to other operators, how much was derived by the lessor as rental;

3. The cost of operating the entire road, exclusive of sinking fund, expenses of land department, and money paid to the United States;

4. Net income for such year, and amount of dividend declared;