method of computations adopted therein is correct. The said appraiser shall be paid by the county treasurer out of any funds that he may have in his hands on account of said tax, on the certificate of the court, at the rate of five dollars per day for every day actually and necessarily employed in said appraisement, together with his actual and necessary traveling expenses.

SEC. 12. Any appraiser appointed by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin, or heir of any decedent, or from any other person liable to pay said tax, or any portion thereof, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars, or imprisoned in the county jail ninety days, or both, and in addition thereto the court shall dismiss him from such service.

SEC. 13. The superior court in the county in which is situate the real property of a decedent who was not a resident of the state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act, and the court first acquiring jurisdiction hereunder shall retain the same, to the exclusion of every

other.

SEC. 14. If it shall appear to the superior court, or judge thereof, that any tax accruing under this act has not been paid according to law, it shall issue a citation, citing the persons known to own any interest in or part of the property liable to the tax to appear before the court on a day certain, not more than ten weeks after the date of such citation, and show cause why said tax should not be paid. The service of such citation, and the time, manner, and proof thereof, and the hearing and determination thereon, and the enforcement of the determination or decree, shall conform to the provisions of chapter twelve of title eleven of part three of the Code of Civil Procedure; and the clerk of the court shall, upon the request of the district attorney or treasurer of the county, furnish, withest fee, one or more transcripts of such decree, and the same shall be docketed and filed by the county clerk of any county in the state, without fee, in the same manner and with the same effect as provided by section six hundred and seventyfour of said Code of Civil Procedure for filing a transcript of 83 original docket.

SEC. 15. Whenever the treasurer of any county shall have reason to believe that any tax is due and unpaid under this set, after the refusal or neglect of the persons interested in the property liable to said tax to pay the same, he shall notify the district attorney of the proper county, in writing, of such failure to pay such tax, and the district attorney so notified, if he have probable cause to believe a tax is due and unpaid, shall prosecute the proceeding in the superior court in the proper County, as provided in section sixteen of this act, for the enforcement and collection of such tax.

DEC. 16. The county clerk of each county shall, every three

months, make a statement, in writing, to the county treasurer, of the property from which, or the party from whom, he has reason to believe a tax under this act is due and unpaid.

SEC. 17. Whenever the superior court of any county shall certify that there was probable cause for issuing a citation, and taking the proceedings specified in section seventeen of this act, the state treasurer shall pay or allow to the treasurer of any county all expenses incurred for services of citation, and his other lawful disbursements that have not otherwise been paid.

SEC. 18. The clerk of each superior court shall keep a book, in which he shall enter the returns made by appraisers, the cash value of annuities, life estates, and terms of years, and other property fixed by him, and the tax assessed thereon, and the amounts of any receipts for payments thereon filed with him, which books shall be kept in the office of the superior court, as a public record.

SEC. 19. The treasurer of each county shall collect and pay the state treasurer all taxes that may be due and payable under this act, who shall give him a receipt therefor, of which collection and payment he shall make a report, under oath, to the controller, between the first and fifteenth days of May and December of each year, stating for what estate paid, and in such form and containing such particulars as the controller may prescribe, and for all such taxes collected by him and not paid to the state treasurer by the first day of June and January of each year he shall pay interest at the rate of ten per centum per annum.

SEC. 20. The treasurer of each county shall be allowed to retain, on all taxes paid and accounted for by him each year, under this act, in addition to his salary or fees now allowed by law, five per centum on the first fifty thousand dollars so paid and accounted for by him, three per centum on the next fifty thousand dollars so paid and accounted for by him, and one per centum on all additional sums so paid and accounted for by him.

SEC. 21. Any person, or body politic or corporate, shall, upon payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county, or a copy of the receipt, at his option, that may have been given by said treasurer for the payment of any tax under this act, to be sealed with the seal of his office, which receipt shall designate on what real property, if any, of which any decedent may have died seised said tax has been paid, and by whom paid, and whether or not it is in full of said tax; and ss 1 receipt may be recorded in the clerk's office in the county in which said property is situate, in a book to be kept by said clerk for such purpose, which shall be labeled "Collateral Tax."

SEC. 22. All taxes levied and collected under this act shall be paid into the treasury of the state, for the uses of the state school fund.

SEC. 23. All acts or parts of acts inconsistent with the provisions of this act are hereby repealed.

499.

3617. "Assessing and collecting," meaning of: 87 Cal.

3627. Mortgages, assessment of: 77 Cal. 136; 20 Pac. Rep. 152; 96 Cal. 623; 84 Cal. 299; 72 Cal. 34.

Valuation of land and improvements: 90 Cal. 444; liability of assessor for excessive assessment: 83 Cal. 447.

3828 Strict compliance with statute: 66 Cal. 17: 85 Cal. 196: 83 Cal. 393.

Mistake in name or owner: 68 Cal. 559; 69 Cal. 538; 86 Cal. 122, 66 Cal. 17; 68 Cal. 14; 90 Cal. 444.

3629. Statement: 68 Cal. 14.

Goods in warehouse: 85 Cal. 196; 65 Cal. 106; 85 Cal. 196. 3632. Modification of assessment: 74 Cal. 430. 3633. Arbitrary assessment: 85 Cal. 196.

If the

3636. In whose name property is to be assessed. name of the absent owner is known to the assessor, or if it appears of record in the office of the county recorder where the property is situated, the property must be assessed to such name. If unknown to the assessor, and if it does not appear of record as aforesaid, the property must be assessed to unknown owners. [Amendment approved March 14, 1891; Stats. 1891, p. 107.]

Unknown owners, assessment to: 65 Cal. 106; 78 Cal. 144; 80 Cal. 86; 85 Cal. 196; 89 Cal. 57; 94 Cal. 653.

3638. Assessment against administrator: 93 Cal. 465. 3647. Money in hands of treasurer: 87 Cal. 499. 3649. Reassessment: 87 Cal. 499.

An act in relation to reassessment of property, the equalization of the same, and the collection of taxes thereon, in cases where a former assessment made since eighteen hundred and seventy-nine is illegal or invalid, or where the proceedings for the collection of zuch tazes have been ineffectual by reason of error, irregularity, or invalidity, and such taxes have not been paid.

[Approved March 23, 1893; Stats. 1893, p. 290.]

SECTION 1. Every assessment of property made after the year one thousand eight hundred and seventy-nine which is invalid, or may hereafter be adjudged to be, by reason of any illegality, invalidity, or irregularity, declared or existing, in the assessment of such property, or in the mode provided for the assessment thereof, shall be remade, and the property reassessed and equalized for each year for which such assessment is invalid as aforesaid, and for the year for which the assessment of such property was invalid as aforesaid, and such reas

sessment and equalization shall be made by the same officers and boards, at the same time or times, as are now prescribed by law for the assessment and equalization of property of the same classes or kinds as the property which hereby is required to be reassessed. The assessment and equalized assessment of such property shall be entered on the several assessment rolls or books in the same manner that assessments of such property are or were required by law to be entered for the year or years during which such reassessments shall he made. And there is hereby levied for state purposes the same rates of taxation for each of such respective years as were heretofore levied upon such property for each of said years for said state purposes.

SEC. 2. All taxes for counties, cities and counties, and other taxing districts shall be levied by the proper board or boards upon the property mentioned in the first section of this act, at the same rates for each respective year as were levied upon property for each of said years after the year eighteen hundred and seventy-nine.

SEC. 3. All property authorized to be reassessed by this act shall be reassessed and equalized by the proper officers and boards at the value to which and to the person or corporation to whom or to which such property ought, for each of such years, to have been assessed, under such rules of notice and at the times and in the modes as are prescribed for the assessment and equalization of like classes of property; and the assessment and equalization thereof, and the levy and collection of taxes thereunder, shall be made by the proper officers at the time, upon like notice and in the manner now or hereafter provided by law for making assessments and equalizing the same and for the levy and collection of taxes on like classes of property; and if the taxes so relevied shall become delinquent, there shall be added thereto and the amount thereof the same percentage, as a penalty for such delinquency, as is added to other delinquent taxes on like classes of property, and such delinquent taxes and penalties added thereto shall be collected by the proper officers in the manner now or hereafter provided by law for the collection of delinquent taxes and penalties upon like classes of property; the collectors of such taxes to allow as credits thereon all payments heretofore made on the tax as first levied.

SEC. 4. There shall be no limitation or limitations as to the time in which actions for the collections of taxes levied under this act may be commenced, and all the provisions of law now or hereafter provided in respect to assessments, equalization, levy, and collection of taxes shall, where applicable, apply to reassessments, equalization, and relevies and collections of taxes made under the provisions of this act.

SEC. 5. This act shall apply to taxes for revenue only, and not to assessments for local improvements or street purposes. SEC. 6. This act shall take effect and be in force on and after its passage.

3650. Mortgages: See ante, sec. 3627, note.

"Enumerate," meaning of: 93 Cal. 465; see 80 Cal. 86; 94

Cal. 322.

Description: 93 Cal. 465; 84 Cal.299; 80 Cal. 86; 96 Cal. 623; 66 Cal. 17; 73 Cal. 43; 94 Cal. 322.

3653. Assessor, duty of. 1. The assessor must, when directed so to do by the board of supervisors, in a mapbook make a plan of the various blocks within any incorporated city or town, and mark thereon in each subdivision the name of the person to whom it is assessed.

2. On or before the third Monday of July in each year, the assessor must furnish such incorporated cities and towns within the county as shall make written request for the same on or before the first Monday in March of each year, a complete certified copy of his assessment-book 80 far as such assessment-book pertains to property within the limits of said incorporated cities and towns.

3. The assessor may charge incorporated cities and towns twelve and one half cents per folio of one hundred words for each copy of his assessment-book furnished such incorporated cities and towns.

4. The assessor must, on the first Monday of each month, furnish all such incorporated cities and towns within the county as shall make written request for the same a description of all personal property, the name and address, by street and number, of the owners, and assessed value thereof, whenever the tax on such property is collected by the assessor.

5. The assessor may charge incorporated cities and towns twelve and one half cents per folio of one hundred words for such description of personal property.

6. This act shall apply only to counties of the second and third class. [Amendment approved February 28, 1891; Stats. 1891, p. 14; in effect immediately.]

3663. Franchise of Western Union Telegraph Company: 96 Cal. 501.

3665. Meeting of state board of equalization. The state board of equalization must meet at the state capitol on the third Monday in July, and continue in open session from day to day, Sundays excepted, until the first Monday in August. At such meeting the board must assess the franchise, roadway, road-bed, rails, and rolling stock of

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