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terms of an act of congress entitled an act authorizing a grant to the state 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 governor. The 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. En. March 12, 1872.

Commissioners, nine in number, are civil executive officers: Ante, sec. 343.

Special laws relating to Yosemite Valley: See General Laws, title Yosemite Valley.

§ 3585. Guardian and his compensation. They may appoint a guardian of the premises, removable at their pleasure, who must perform such duties as they may prescribe, and may receive such compensation as they may fix, not to exceed five hundred dollars per annum. En. March 12, 1872.

§ 3586. Report of commissioners. The commissioners must make a report of their proceedings and of the condition of the premises through the governor, to the legislature, at every regular session thereof. En. March 12, 1872.

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§ 3596. Title vested in state. Who may be interred. The fee to the state burying ground, in 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 mem ber of the senate or assembly. En. March 12, 1872.

§ 3597. Duties of trustees. The board of trustees of the state burying ground have the control and management of the grounds and the expenditure of all moneys appropriated for the maintenance or improvement thereof. En. March 12, 1872.

Trustees of state burying ground, number of: Ante, sec. 343. Are civil executive officers: Ante, sec. 343. Are appointed by governor with consent of senate: Ante, sec. 368.

TITLE IX.

REVENUE.

Chapter I. Property Liable to Taxation, §§ 3607-3611.

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III. Assessment of Property, §§ 3627-3671.

IV.

V.

VI.

VII.

Equalization of Taxes, §§ 3672-3705.

Levy of Taxes, §§ 3713-3719.

Duties of the Auditor in Relation to Revenue, $$ 3727-3739.

Collection of Property Taxes, §§ 3746-3819.

VIII. Collection of Taxes by the Assessor on Certain
Personal Property, §§ 3820-3831.

IX.

X.

Poll Taxes, §§ 3839-3862.

Settlements with the Controller and Payments into State Treasury, §§ 3865-3880.

XI. Miscellaneous Provisions, §§ 3881-3900.

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§ 3607. Property subject to taxation. All property in this state, not exempt under the laws of the United States, excepting fruit and nut bearing trees under the age of four years from the time of planting in orchard form, and grapevines under the age of three years from the time of planting in vineyard form, growing crops,

property used exclusively for public schools, free public libraries, and free museums, and such as may belong to the United States, this state, or to any county or municipal corporation within this state, is subject to taxation, as in this code provided; but nothing in this code sha!! be construed to require or permit double taxation. En. March 12, 1872. Am'd. 1880, 5; 1881, 56; 1895, 306.

Cal. Rep. Cit. 62, 115; 67, 111;

137, 524.

What objects may be taxed:

99, 675; 108, 193; 134, 480;

See post, sec. 3617.

All property subject to taxation.-"Real estate" includes what: See post, sec. 3617.

"Property" defined: See post, sec. 3617.

Property subject to taxation, meaning of term property

in this connection: Sec. 3617, subd. 1.

Act establishing tax on collateral inheritance:

General Laws, title Taxation.

See

Act imposing tax on issue of certificates of stock, repealed: See General Laws, title Taxation. Exemptions in this section, growing crops. The exemptions here enumerated conform to Const. Cal., art. XIII, sec. 1.

Public schools. Constitutional authority for this exemption: Art. XIII, sec. 1; and see ante, secs. 1817-1861. The taxing of the property of a corporation, as well as the shares of the stock, is expressly declared to be double taxation: Post, sec. 3608.

Shares of

§ 3608. Shares of stock in corporations. 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. En. Stats. 1881, 56. Am'd. 1899, 96.

Cal. Rep. Cit. 62, 115; 62, 117; 62, 118; 116, 22; 116, 23; 116, 28; 116, 31.

§ 3609. Shares of national banks. The stockholders in every national banking association doing business in this state, and having its principal place of business located in this state, shall be assessed and taxed on the value of their shares of stock therein; and said shares shall be valued and assessed as is other property for taxation, and shall be included in the valuation of the personal property of such stockholders in the assessment of the taxes at the place, city, town, and county where such national banking association is located, and not elsewhere. whether the said stockholders reside in said place, city, town, or county, or not; but in the assessment of such shares, each stockholder shall be allowed all the deductions permitted by law to the holders of moneyed capital in the form of solvent credits, in the same manner as such deductions are allowed by the provision of paragraph six of section thirty-six hundred and twenty-nine of the Political Code of the state of California. In making such assessment to each stockholder, there shall be deducted from the value of his shares of stock such sum as is in the same proportion to such value as the total value of Its real estate and property exempt by law from taxation bears to the whole value of all the shares of capital stock in said national bank. And nothing herein shall be construed to exempt the real estate of such national bank from taxation. And the assessment and taxation of such shares of stock in said national banking associations shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state. En. Stats. 1899, 96.

§ 3610. Shares of national banks. The assessor charged by law with the assessment of said shares shall, within ten days after he has made such assessment, give written notice to each national banking association of such assessment of the shares of its respective shareholders; and no personal or other notice to such shareholders of such assessment shall be necessary for the purpose of this act. And in case the tax on any such stock is unsecured by real estate owned by the holder of such stock, then the bank in which said stock is held shall become liable therefor; and the assessor shall collect the same from said bank, which may then charge the amount of the tax so collected

to the account of the stockholder owning such stock, and shall have a lien, prior to all other liens, on his said stock, and the dividends and earnings thereof, for the reimbursement to it of such taxes so paid. En. Stats. 1899, 97.

§ 3611. Exemption of church property. All buildings, and so much of the real property on which they are situated as may be required for the convenient use and occupation of said buildings, when the same are used solely and exclusively for religious worship, shall be free from taxation; provided, that no building so used which may be rented for religious purposes and rent received by the owner therefor shall be exempt from taxation. That any person claiming property to be exempt from taxation under this section shall make a return thereof to the assessor annually, the same as property is listed for taxation, and shall accompany the same by an affidavit showing that the building is used solely and exclusively for religious worship, and that the described portion of the real property claimed as exempt is required for the convenient use and occupation of such building, and that the same is not rented for religious purposes and rent received by the owner therefor. En. Stats. 1903, 21.

CHAPTER II.

DEFINITIONS.

§ 3617. Definition of terms.

3617. Definition of terms. Whenever the terms mentioned in this section are employed in this act, they are employed in the sense hereafter affixed to them:

First-The term "property" includes moneys, credits, bonds (except of railroad or quasi-public corporations), stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership. Second-The term "real estate" includes:

1. The possession of, claim to, ownership of, or right to the possession of land.

2. All mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations, growing or being on the lands of the United States, and all rights and privileges appertaining thereto.

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