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all railroads operated in more than one county, but franchises derived from the United States shall not be assessed. Assessments must be made to the corporation, person, or association of persons owning the same. depots, stations, shops, and buildings erected upon the space covered by the right of way, and all other property owned by such person, corporation, or association of persons, are assessed by the assessor of the county wherein they are situate. Within twenty days after the first Monday of August, the board must apportion the total assessment of the franchise, roadway, road-bed, rails, and rolling stock of each railway to the counties or cities and counties in which such railway is located, in proportion to the number of miles of railway laid in such counties and cities and counties. The board must also, within said time, transmit, by mail, to the county auditor of each county or city and county to which such apportionment shall have been made, a statement showing the length of the main track of such railway within the county or city and county, with a description of the said track within the county or city and county, including the right of way, by metes and bounds, or other description sufficient for identification, the assessed value per mile of the same, as fixed by a pro rata distribution per mile of the assessed value of the whole franchise, roadway, road-bed, rails, and rolling stock of such railway within the state, and the amount apportioned to the county or city and county. The auditor must enter the statement on the assessment roll or book of the county or city and county, and where the county is divided into assessorial townships or districts, then on the roll or book of any township or district he may select, and enter the amount of the assessment apportioned to the county or city and county in the column of the assessment book or roll, as aforesaid, which shows the total value of all property for taxation, either of the county, city and county, or such township or district. On the fourth Monday in September, the board of supervisors must make, and cause to be entered in the proper record-book, an order stating and declaring the length of main track of the railway assessed by the state board of equalization within the county, the assessed value per

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§ 3666

mile of such railway, the number of miles of track, and the assessed value of such railway lying in each city, town, township, school and road district, or lesser taxation district, in the county or city and county through which such railway runs, as fixed by the state board of equalization, which shall constitute the assessment value of said property for taxable purposes in such city, town, township, school, road, or other district; and the clerk of the board of supervisors must transmit a copy of each order or equalization to the city council or trustees, or other legislative body of incorporated cities or towns, the trustees of each school district, and the authorized authorities of other taxation districts through which such railway runs. All such railway property shall be taxable upɔn said assessment at the same rates, by the same officers, and for the same purposes as the property of individuals within such city, town, township, school, road, and lesser taxation districts, respectively. If the owner of a railway assessed by the state board of equalization is dissatisfied with the assessment made by the board, such owner may, at the meeting of the board, under the provisions of section three thousand six hundred and ninety-two of the Political Code, between the first Monday in August and the first Monday in September, apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it so as to equalize the same with the assessment of other prop erty in the state. If the board shall increase or lower any assessment previously made by it, it must make a statement to the county auditor of the county affected by the enge in the assessment of the change made, and the aditor must note such change upon the assessment book er roll of the county as directed by the board. [Amendapproved March 31, 1891; Stats. 1891, p. 438; in effect

Arst Monday in July, 1891.]

The scheme provided in this and the subsequent sections for the assessment, levy, and collection of taxes on railroads situd in more than one county is unconstitutional: 83 Cal. 393. The sections thus declared unconstitutional were all amended * the session of 1891.

3666. Books to be kept by state board of equalization. The state board of equalization must prepare, each year, a

book, to be called "Record of Assessments of Railways," in which must be entered each assessment made by the board, either in writing or by both writing and printing. Each assessment so entered must be signed by the chairman and clerk. The record of the apportionment of the assessments made by the board to the counties and cities and counties must be made in a separate book, to be called "Record of Apportionment of Railway Assessments." In such last-described book must be entered the names of the railways assessed by the board, the names of the corporation to which or the name of the person or association to whom each railway was assessed, the whole number of miles of the railway in the state, the number of miles thereof in each county or city and county, the total assessment of the franchise, roadway, road-bed, rails, and rolling stock, for purposes of state taxation, and the amount of the apportionment of such total assessment to each county and city and county, for county and city and County taxation. Before the third Monday of September of each year, the clerk of the state board of equaliza tion must prepare and transmit to the controller of state duplicates of the "Record of Assessment of Railways" and "Record of Apportionment of Railway Assessments," each certified by the chairman and clerk of the board, and to be known, respectively, as "Duplicate Record of Assessment of Railways" and "Duplicate Record of Apportionment of Railway Assessments." In the last-named duplicate, two columns must be added, in one of which the controller must enter the state taxes due the state, upon the whole assessment, by each corporation, person, or association, and in the other the county or city and county taxes due upon the assessment apportioned to each county or city and county, by each corporation, person, or association. The two duplicates constitute the warrant for the controller to collect the state and county and city and county taxes levied upon such property assessed by the board, and the amount of the apportionment of the assessment to each county and city and county, respectively. [Amendment approved March 31, 1891; Stats. 1891, p. 440; in effect first Monday in July, 1891.]

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3667, 3668

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3667. County rate of taxation to be sent to controller. When the board of supervisors of each county and city and county to which the state board of equalization has apportioned the assessment of railways shall have fixed the rate of county or city and county taxation, the clerk of the board of supervisors must forthwith, by mail, postage paid, transmit to the controller a statement of the rate of taxation levied by the board of supervisors for county or city and county taxation. If the clerk fails to transmit such statement, the controller must obtain the information as to such rate of taxation from other sources. On or before the second Monday of October, the controller must compute and enter, in separate money columns, in the "Duplicate Record of Apportionment of Railway Assessments," the respective sums, in dollars and cents, rejecting fractions of a cent, to be paid by the corporation, person, or association liable therefor, as the state tax upon the total amount of the assessment, and the county or city and county tax upon the apportionment of the assessment to each county and city and county of the property assessed to such corporation, person, or association named in said duplicate record. Amendment approved March 31, 1891; Stats. 1891, p. 440; in effect first Monday in July, 1891.]

Within ten days af

3668. Publication by controller. ter the second Monday in October, the controller must publish a notice for two weeks in one daily newspaper of general circulation at the state capital, and in two daily newspapers of general circulation published in the city of San Francisco, specifying,

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1. That he has received from the state board of equalization the Duplicate Record of Assessments of Railways" and the "Duplicate Record of Apportionment of Railway Assessments.

2. That the taxes on all personal property and one half of the taxes on all real property are now payable, and will be delinquent on the last Monday in November next, at six o'clock, P. M., and that unless paid to the state treasurer at the capitol, prior thereto, five per cent will be added to the amount thereof, and unless so paid on or before the last Monday in April next, at six, P. M., an additional

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five per cent will be added to the amount thereof; that the remaining one half of the taxes on all real property will be due and payable at any time after the first Monday in January next, and will be delinquent on the last Monday in April next, at six o'clock, P. M., and that unless paid to the state treasurer, at the capitol, prior thereto, five per cent will be added to the amount thereof.

On the last Monday in April of each year, at six o'clock, P. M., all unpaid taxes are delinquent, and thereafter there must be collected by the state treasurer, or other proper officer, an addition of ten per centum upon those taxes which became delinquent the preceding November, and have not been paid, prior to the said time, on the last Monday in April of each year, and an addition of five per centum upon all taxes for the preceding year, which became delinquent on the said last Monday in April, which sum, when collected, must be set aside by the treasurer as a fund with which to pay the contingent expenses of actions against any delinquents, the said expenses to be audited by the board of examiners, and any surplus remaining shall go into the general school fund of the state. When any taxes are paid to the state treasurer by order of the controller, upon assessments made and apportioned by the state board of equalization, the controller must forthwith notify the auditor and treasurer, respectively, of each county and city and county that such taxes have been paid, and of the amount thereof to which each county and city and county interested is entitled. The state's por

to the

tion of the taxes must be distributed by the treasurer to each fund entitled thereto, and the portion belonging to the counties and cities and counties must be placed in a fund, to be called "Railway Tax Fund," to the credit of each county and city and county entitled thereto. When any taxes are placed in the "Railway Tax Fund credit of a county or city and county, the controller, at the next settlement with the controller by the treasurer of such county or city and county, must draw and deliver to such treasurer his warrant upon the state treasurer for the amount in the fund to the credit of such county or city and county. [Amendment approved March 31, 1891; Stats. 1891, p. 441; in effect first Monday in July, 1891.]

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