3638. Consigned property. All personal property consigned for sale to any person within this state, from any place out of this state, or from other county or counties in this state, must be assessed in the county where the property is situated, as other property. En. March 12, 1872. Am'd. 1901, 648. $ 3639. Trustees, guardians, executors, and administrators. When a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, his representative designation must be added to his name and the assessment entered on a separate line from his individual assessment. En. March 12, 1872. Cal.Rep.Cit. 62, 116; 93, 471. § 3640. Enrollment of persons subject to poll tax. (Repealed.) En. March 12, 1872. Am'd. 1880, 10. Rep. 1881, 59. En. Stats. 1895, 308. Rep. 1901, 648. Cal Rep.Cit. 58, 137; 58, 138; 58, 140; 62, 117; 63, 471; 63, 527; 64, 507; 116, 26; 123, 155. § 3641. Property of firm or corporation assessed where situated. 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. En. March 12, 1872. Cal.Rep.Cit. 64, 507. County where property situated, assessment in: ante, sec. 3628. See 83642. Undistributed property of deceased persons. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators; and a payment of taxes made by either binds all the parties in interest for their equal proportions. En. March 12, 1872. Cal. Rep.Cit. 93, 471; 93, 475. No distribution of estate until all taxes paid: Post, sec. 3752. $ 3643. Ferries and toll-bridges, where assessed. A ferryboat is a vessel traversing across any of the waters of the state, between two constant points, regularly employed for the transfer of passengers and freight, authorized by law so to do, and also any boat employed as a part of the system of a railroad for the transfer of passengers and freight, plying at regular and stated periods between two points. Where ferries connect more than one county, the wharves, storehouses, and all stationary property belonging to or connected with such ferries, must be assessed, and the taxes paid, in the county where located. The value of the franchise, and watercraft, and of all toll-bridges connecting more than one county, must be assessed in equal proportions in the counties connected by such ferries or toll-bridges. En. March 12, 1872. Am'd. 1880, 10; 1885, 93. All vessels, except § 3644. Vessels, where assessed. ferryboats, which may be registered, of every class which are by law required to be registered, must be assessed, and the taxes thereon paid, only in the county, or city and 'county, where the same are registered, enrolled, or licensed. En. March 12, 1872. Am'd. 1885, 93. Cal.Rep.Cit. 63, 487. § 3645. Same. Vessels registered, lioensed, or enrolled out 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. En. March 12, 1872. Cal.Rep.Cit. 63, 487; 63, 489. § 3646. Boats and small craft. All boats and small craft not required to be registered, must be assessed in the county where their owner resides. En. March 12, 1872. § 3647. Property and money in litigation. Money and property in litigation in possession 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. En. March 12, 1872. Cal.Rep.Cit. 87, 502; 137, 702. § 3648. Property concealed, misrepresented, etc. 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. En. March 12, Cal. Rep.Cit. 59, 96; 112, 594; 112, 595; 137, 468. § 3649. Property not taxed in previous year. 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. En. March 12, 1872. Cal.Rep.Cit. 87, 500; 112, 594; 112, 595; 112, 596. § 3650. Property, how listed. The assessor must prepare an assessment book, with appropriate headings as directed by the state board of equalization, in which must be listed all property within the county, under the appropriate head. 1. The name of the person to whom the property is assessed. 2. Land, by township, range, section, or fractional section; and when such land is not a congressional aivision or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, not exceeding in each and every tract six hundred and forty acres, locality, and the improvements thereon. When any tract of land is situated in two or more school, road, or other revenue districts of the county, the part in each township or district must be separately assessed. The improvements to be assessed against the particular section, tract, or lot of land upon which they are located. 3. City and town lots, naming the city or town, and the number of the lot and block, according to the system of numbering in such city or town, and the improvements thereon. 4. All personal property, showing the number, kind, amount, and 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. The amount of money. 12. The assessment of the franchise, roadway, roadbeds, rails, and rolling stock of any railroad, as apportioned to his county by the state board of equalization, and also such other apportionments of such franchises, roadways, roadbeds, rails, and rolling stock as may be made by such board, and furnished to him for the purpose of taxation in any district in his county. Taxable improvements owned by any person, firm, association, or corporation, located upon land exempt from taxation, shall, as to the manner of assessment, be assessed as other real estate upon the assessment book. No value shall, however, be assessed against the exempt land, nor under any circumstances shall the land be charged with or become responsible for the assessment made against any taxable improvements located thereon. 13. The school, road, and other revenue districts in which each piece of property assessed is situated. 14. The total value of all property. 15. When any property, except that owned by a railroad or other quasi-public corporation, is subject to or affected by a mortgage, deed of trust, contract, or other obligation by which a debt is secured, he must enter, in the proper column, the value of such security, and deduct the same. In entering assessments containing solvent credits subject to deductions, as provided in section three thousand six hundred and twenty-eight of this code, he must enter in the proper column the value of the debts entitled to exemption and deduct the same. In making the deductions from the total value of property assessed, as above directed, he must enter the remainder in the column provided for the total value of all property for taxation. Each franchise must be entered in the assessment book without combining the same with other property or the valuation thereof. 16. The figure one (1), in separate columns, opposite the name of every person liable to pay a poll tax. 17. Such other things as the state board of equalization may require. En. March 12, 1872. Am'd. 1875-6, 11; 1880, 10; 1881, 59. Rep. 1883, 72 (in part only). Am'd. 1895, 309. 112, 597; 123, 76; 137, 247. Subd. 2-137, 515. Subd. 362, 116; 131, 360. Subd. 10— Subd. 1346, 505. Subd. 15 Name of person assessed. If the owner's name cannot be ascertained, the assessment must be to "unknown owners": Ante, sec. 3636. Correcting assessment book: See post, sec. 3881. 3651. Index to assessment book. The assessor must prepare an index to the assessment book, which must show the name of the taxpayer, each page whereon his assessment appears, the postoffice address, or the postoffice address of his agent, secretary, or managing agent, when known. The state board of equalization shall prescribe the form of such index. En. March 12, 1872. Am'd. 1873-4, 145; 1875-6, 12; 1880, 12; 1881, 60; 1895, 310. Cal.Rep.Cit. 64, 508; 73, 51; 96, 634; 124, 4. assessor County, § 3652. Affidavit to completed assessment book. On or before the first Monday in July, in each year, the assessor must complete his assessment book. He and his deputies must take and subscribe an affidavit in the assessment book, to be substantially as follows: "I, of (or deputy assessor, as the case may be), do swear that between the first Monday in March and the first Monday in July, eighteen hundred and I have made diligent inquiry and examination to ascertain all the property within the county (or within the subdivision thereof assessed by me, as the case may be), subject to assessment by me, and that the same has been assessed on the assessment book, equally and uniformly, according to the best of my judgment, information, and belief, at its full cash value; and that I have faithfully complied with all the duties imposed on the assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice or ill-will or otherwise; nor allowed any one to escape a just and equal assessment through favor, or reward, or otherwise." But the failure to take or subscribe such an affidavit, or any affidavit, will not in any manner affect the validity of the assessment. En. March 12, 1872. Am'd. 1880, 13; 1881, 61. Cal. Rep. Cit. 62, 116; 64, 508; 93, 473; 123, 56; 123, 129, 299; 137, 523. Failure to comply with this section: Pen. Code, sec. 176. 58; |