5. To annually assess the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this state, at their actual value, on the first Monday in March, at twelve o'clock m., and to apportion such assessment to the counties, and cities and counties in which such railroads are located, in proportion to the number of miles of railway laid in such counties, and cities and counties, in the manner provided for in section three thousand six hundred and sixty-four of said code. 6. To equalize the assessment of each mortgage, deed of trust, contract, or other obligation by which a debt is secured, and which affects property situate in two or more counties, and to apportion the assessment thereof to each of such counties. 7. To transmit to the assessor of each county, or city and county, its apportionment of the assessments made by said board upon the franchises, roadways, roadbeds, rails, and rolling stock of railroads, and also its apportionment of the assessments made by such board upon mortgages, deeds of trust, contracts, and other obligations by which debts are secured, in the manner provided for in section three thousand six hundred and sixty-four of said code. 8. To meet at the state capita [o]l on the first Monday in August, and remain in session from day to day, Sundays excepted, until the second Monday in September. 9. At such meeting to equalize the valuation of the taxable property of the several counties in this state for the purposes of taxation; and to the end, under such rules of notice to the clerk of the board of supervisors of the county affected thereby, as it may prescribe, to increase or lower the entire assessmentroll so as to equalize the assessment of the property contained in said roll and make the assessment conform to the true value in money of the property assessed, and to fix the rate of state taxation, and to do the things provided in section three thousand six hundred and ninety-three of said code; provided, that no board of equalization shall raise any mortgage, deed of trust, contract, or other obligation by which a debt is secured. money, or solvent credits, above its face value. 10. To visit as a board, or by the individual members thereof, whenever deemed necessary, the several counties of the state, for the purpose of inspecting the property and learning the value thereof. 11. To call before it, or any member thereof, on such visit, any officers of the county, and to require them to produce any public records in their custody. 12. To issue subpoenas for the attendance of witnesses or the production of books before the board, or any member thereof; which subpoenas must be signed by a member of the board, and may be served by any person. 13. To appoint a secretary, prescribe and enforce his duties. The secretary shall hold his office during the pleasure of the board. 14. To report to the governor, biennially, a statement showing: First-The acreage of each county in the state that is assessed. Second-The amount assessed per acre. Third-The aggregate value of all town and city lots. Fourth-The aggregate value of all real estate in the state. Fifth-The kinds of personal property in each county, and the value of each kind. Sixth-The aggregate value of all personal property in the state. Seventh-Any information relative to the assessment of property and the collection of revenue. Eighth-Such further suggestions as it shall deem proper. 15. To keep a record of all its proceedings. History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 694. In effect immediately. § 3695. COUNTY CLERK TO TRANSMIT STATEMENT OF CHANGES TO EACH COUNTY AUDITOR. When the equalization among the several counties is completed, the secretary of the board must transmit to each county auditor a statement of the changes made by the board in the assessment-roll of the county, or in any assessment contained therein, and of the per centum to be added to or deducted from the valuation of such statement, which shall be prima facie evidence of the regularity of all proceedings of the board resulting in the action which is the subject matter of the statement. History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 696. § 3699. OATHS. The secretary or any member of the board may administer and certify oaths. History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 696. § 3700. SALARY OF MEMBERS AND OF SECRETARY. The annual salary of each member of the board (except the state controller), and of the secretary to the board, is three thousand dollars, and each of said officers shall devote his entire time to the service of the state in performing the duties and acquiring the information required by this act. History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 696. § 3701. DUTY OF SECRETARY. It shall be the duty of the secretary to keep an accurate record of the proceedings of the board in a book specially provided for such purpose. When required by the board or the chairman he shall visit the several counties and collect data and information relative to the assessment of property therein, or the railway property therein, and consult and advise with all officers charged with enforcement of the revenue laws, and report such data and information to the board. He shall apportion all mortgages for assessment purposes, joint between two or more counties; keep a record of such apportionments; when such apportionments are complete for the year he shall report such fact to the board, and the board, if satisfied as to the correctness of such apportionments and report, shall cause to be entered an order on its minutes approving such apportionments and adopting the same as the act of the board. [Biennial report.] To prepare, biennially, the report of the board to the governor, and when printed, to distribute such report, as required by law and as directed by the board. To do and perform all other acts and things enjoined by law or required by the board. The secretary is a civil executive officer and is authorized to administer and certify oaths in any county in the state. History: Former section repealed and present enacted March 19, 1907, § 3702. TRAVELING EXPENSES OF BOARD. The members of the board and secretary are entitled to their actual traveling expenses, and for contingent clerical assistance, while traveling, incurred by them in the discharge of their duties, the amount to be audited and allowed by the board of examiners, and the sum of six thousand dollars for each fiscal year is hereby continuously appropriated out of the general fund of the state treasury, to pay the same. [Office room.] The secretary of state must assign an office for the board in the state capitol, in which must be transacted all its business, except as in its nature must be transacted elsewhere. [Stationery.] He must supply it with stationery, fuel, light, and modern office furniture and supplies, and the superintendent of state printing must execute its orders for printing. History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 697. § 3705. EXTENSION OF TIME FOR PERFORMANCE OF ACT BY ASSESSOR, ETC. The state board of equalization may, by an order entered upon its minutes, and certified to the county auditor of any county, extend, for not exceeding twenty days, the time fixed in this title, for the performance of any act, by the county assessor, county auditor, or county boards of equalization; provided, however, that in cases of conflagration or other public calamity within the state, the state board of equalization may, by an order entered upon its minutes, and certified to the county auditor of any county, extend, for not exceeding forty days, the time fixed in this title for the performance of any act in this section provided; and wherever any act to be performed or required by the laws of the state to be performed, by the state board of equalization is dependent for its performance on the act of any other official or officials, which act or acts on the part of said other official or officials shall be extended under the provisions of this section, then and in that event, the state board of equalization shall have the same extension of time in which to perform the act so required of it by law, as given to said official or officials. History: Amended June 16, 1906, Stats. and Amdts. 1906, p. 76. In effect immediately. § 3713. RATES OF TAXATION. AMOUNTS REQUIRED FOR THE SEVERAL FUNDS. The state board of equalization must, for state purposes for the fifty-ninth and sixtieth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars in value of taxable property in this state as, after allowing five per cent for delinquencies in and costs of collection of taxes as provided in section three thousand six hundred and ninety-six of the Political Code, [Fifty-ninth fiscal year.] Will raise for the fifty-ninth fiscal year: First-For the general fund, four million and thirty thousand dollars. Second-For the school fund three million eighty-six thousand four hundred and nineteen dollars. Third-For the high school fund three hundred and twenty thousand nine hundred and twenty-five dollars. Stats. and Amdts.-12 Fourth-For the interest and sinking fund, one hundred fifty-one thousand four hundred and thirty-five dollars. [Sixtieth fiscal year.] And for the sixtieth fiscal year: First-For the general fund, three million six hundred and thirty thousand dollars. Second-For the school fund, three million eighty-six thousand four hundred and nineteen dollars. Third-For the high school fund, three hundred and twenty thousand nine hundred and twenty-five dollars. Fourth--For the interest and sinking fund, one hundred fifty-one thousand four hundred and thirty-five dollars. History: Amended March 22, 1907, Stats. and Amdts. 1907, p. 877. § 3738. AUDITOR TO FURNISH ASSESSOR PERSONAL-PROPERTY RECEIPTS. On or before the first Monday in March of each year, the auditor shall furnish the assessor with blank "personal-property" receipts in book form, with stubs attached, numbered the same as receipts, each book having fifty receipts, in a form prescribed by the auditor, and charge the assessor with the number of receipts issued. On the first Monday in August, the assessor shall return all unused receipts, and the auditor shall credit him with the numbers returned. History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 697. § 3764. PUBLICATION OF DELINQUENT TAX-LIST. CONTENTS OF LIST. On or before the sixteenth day in July of the year one thousand nine hundred and six, and on or before the fifth day in June of each year thereafter, the tax-collector must publish the delinquent-list, which must contain the names of the persons and a description of the property delinquent, and the amount of taxes, penalties, and costs due, opposite each name and description, with the taxes due on personal property, the delinquent state, poll, road, and hospital tax, the taxes due each school, road, or other lesser taxation district, added to the taxes on real estate, where the real estate is liable therefor, or the several taxes are due from the same person. The Expense of publication to be a charge against the county, or city and county. History: Amended June 3, 1906, Stats. and Amdts. 1906, p. 7. § 3785. PROPERTY NOT REDEEMED FROM TAXES, FROM TAXES, TAX-COLLECTOR'S DEED TO STATE, WHAT TO RECITE. If the property is not redeemed within the time allowed by law for its redemption, the taxcollector, or his successor in office, must make the state a deed of the property, reciting in such deed the name of the person assessed (when known), the date of sale, a description of the land sold, the amount for which it was sold, that it was sold for delinquent taxes, giving the assessed value and the year of assessment, the time when the right of redemption had expired, and that no person has redeemed the property in the time allowed by law for its redemption. No charge shall be made by the tax-collector for the making of any such deed, and the acknowledgment of all such deeds shall be taken by the county clerk free of charge. [To be recorded without fee, exceptions.] All such deeds shall be recorded in the office of the county recorder of the county wherein the property sold is situated, and said recorder shall make no charge therefor; provided, that in counties where the county recorders are paid no salaries, but fees only, such recorders shall receive for filing, recording, and indexing each deed, the sum of seventy-five cents, payable out of the county treasury in the same manner that other claims are paid. The state controller shall provide uniform blank deeds, upon which all conveyances to the state under the provisions of this section shall be made. All such deeds, after being duly recorded, as herein provided, shall be forwarded by the county recorder to the controller. The controller shall record such deeds at length in a book to be provided for that purpose, in which book a marginal space shall be left to show the subsequent disposition of the property by the state; [State lands sold for taxes, duty of surveyor-general.] Provided, however, that when state lands have been sold to the state upon which the full purchase price of one dollar and twenty-five cents per acre has not been paid, the deeds to the state, after being duly recorded as herein provided, shall be forwarded by the county recorder to the surveyor-general and remain on file in his office, and the state shall dispose of such lands in the manner provided in section. three thousand seven hundred and eighty-eight. In all cases where land has heretofore been sold to the state for delinquent taxes, the deeds therefor shall be made to the state within one year after this act takes effect; provided, five years shall have elapsed after the date of such sale; provided further, that in all cases where land has been heretofore sold for delinquent taxes to purchasers other than the state of California, the deed therefor must be made within one year after this act takes effect, and unless so made the purchaser shall be deemed to have relinquished all his rights under such sale. History: Amended March 23, 1907, Stats. and Amdts. 1907, p. 940. § 3804. TAXES ILLEGALLY COLLECTED. PAID ON ERRONEOUS ASSESSMENT. Any taxes, penalties or costs thereon heretofore or hereafter paid more than once, or heretofore or hereafter erroneously or illegally collected, or any taxes heretofore or hereafter paid upon an assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the assessor as to the excess in such cases, or any taxes heretofore or hereafter paid upon an erroneous assessment of improvements on real estate not in fact in existence when said taxes became a lien, may, by order of the board of supervisors, be refunded by the county treasurer. [May be refunded.] Whenever any payment shall have been made to the state treasurer by the county treasurer as provided by section thirty-eight hundred and sixty-five and section thirty-eight hundred and sixty-six of this code, and it shall afterwards appear to the satisfaction of the board of supervisors that a portion of the money so paid should be refunded as herein provided, said board of supervisors may refund such portion of the said taxes, penalties and costs so paid to the state treasurer, to the person entitled to |