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3651. The form of the assessment book must be substantially as follows:

Assessment Book of the Property of

County, for the year 18—, assessed to all owners and claimants,

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book, when

3652. On or before the first Monday of July, in Assessment each year, the Assessor must complete his assessment completed. book. He and his deputies must take and subscribe an affidavit in the assessment book, to be substantially as follows:

Assessor.

"I,, Assessor of (or Deputy Assessor, as the Oath of case may be) County, 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 taxation, and that I have assessed it 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 assessment through malice or ill will, nor allowed any one to escape a just and equal assessment through favor or reward."

But the failure to take or subscribe such an affidavit or any affidavit, will not in any manner affect the validity of the assessment.

NOTE. This section was amended so as to read as published in the text, by Act of April 1st, 1872, cited in note to Sec. 18, ante.-See People vs. S. F. Savings Union, 31 Cal., p. 132. He and his deputies; each deputy must swear to his own work and the principal to his, and on the information so sworn to swears to the entire roll. This does not affect the validity of the assessment, but goes to secure efficient performance of duty by the officer. A failure in duty is punished by Sec. 176, Penal Code Cal.

3653. The Assessor must, when directed so to do

by the Board of Supervisors, in a map book 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.

NOTE.-Stats. 1861, Sec. 20.

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Assessment

and map books delivered

by Clerk of

Supervisors

3654. As soon as completed, the assessment book, together with the map book and statements, must be to and kept delivered to the Clerk of the Board of Supervisors, who must immediately give notice thereof and of the time the Board will meet to equalize assessments, by publication in a newspaper, if any is printed in the county; if none, then in such manner as the Board may direct; and in the meantime the assessment book must remain in his office for the inspection of all persons interested.

Certain

notices
to be
published.

Statement

by Assessor to State Board of Equalization, to show what, when made

Penalty for failure of

3655. On the first Monday of July in each year the Assessor of each county must transmit to the State Board of Equalization a statement showing: 1. The several kinds of personal property;

2. The average and total value of each kind;

3. The number of live stock, number of bushels of grain, number of gallons of wines or liquors, number of pounds or tons of any article sold by the pound or ton;

4. When practicable, the separate value of each class of land, specifying the classes and the number of acres in each.

3656. Every Assessor who fails to complete his Assessor to assessment book or who fails to transmit the statement complete

book or transmit statement.

assessment mentioned in the preceding section to the State Board of Equalization, forfeits the sum of one thousand dollars, to be recovered on his official bond, for the use of the county.

Persons claiming

3657. Lands once described on the assessment ownership book need not be described a second time, but any

of property

and desiring to be

assessed.

person claiming the same, and desiring to be assessed therefor, may have his name inserted with that of the person to whom such land is assessed.

3658. The Board of Supervisors must provide maps for the use of the Assessor, showing the private

to furnish

Assessor

with maps.

lands owned or claimed in the county, and, if sur- Supervisors veyed under authority of the United States, the divis1ons and subdivisions of the survey; if held under Spanish grants, the exterior boundaries of such grants and the number of acres claimed. Maps of cities and villages, or school districts, may in like manner be provided. The cost of making such maps is a county Costs, charge, and must be paid from the County General Fund.

3659. On or before the first Monday in March in each year the Surveyor General of the State and the Tide Land Commissioners must make out and transmit to the Assessor of each county where lands or lots lie that may have been sold by the State, for which certificates of purchase, patents, or deeds have issued during the year preceding, certified lists of such lands or lots, giving a description thereof by congressional divisions or subdivisions, or lots and blocks, together with the names of the purchasers thereof.

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3660. The Assessor and his sureties are liable on his official bonds for all taxes on property within the county, which, through his willful failure or neglect, is unassessed.

how paid.

Lists of
by State to
mitted to

land sold

be trans

Assessor of county

where the situated.

property is

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Attorney to prosecuto Assessor for unpaid taxes, when.

3661. The District Attorney must, after the As- District sessor completes the assessment book for the year, commence an action on the Assessor's bond for the amount of taxes lost from such willful failure or neglect.

when

against

3662. On the trial of such action, the value of the Judgment, property unassessed being shown, judgment for the entered amount of taxes that should have been collected Assessor. thereon must be entered.

3663. Where the railroad of a railroad corporation lies in several counties, its rolling stock must be appor

Rolling stock of railroads, how assessed.

tioned between them so that a portion thereof may be assessed in each county, and each county's portion must bear to the whole rolling stock the same ratio which the number of miles of the road in such county bears to the whole number of miles of such road lying in this State.

NOTE. This section was added by Act of March 27, 1872.-Stats. 1872, p. 586. See C. P. R. R. Co. vs. Bd. Sup. Placer Co., and The People vs. C. P. R. R. Co., decided at April term, 1872, cited in note to Sec. 3607, ante. See R. R. Co. vs. Jackson, 7 Wallace, U. S. Sup. Ct. Rep., p. 262.

CHAPTER IV.

EQUALIZATION OF TAXES.

ARTICLE I. COUNTY BOARDS OF EQUALIZATION.
II. STATE BOARD OF EQUALIZATION.

ARTICLE I.

COUNTY BOARDS OF EQUALIZATION.

SECTION 3672. Supervisors, when to equalize assessment.
3673. Supervisors empowered to correct assessment.
3674. No reduction to be made unless on application of per-

son assessed.

3675. Examination of person assessed by Supervisors for

purposes of equalization.

3676. Supervisors may subpoena witnesses and take evi

dence.

3677. Assessor and Deputy to attend upon hearing of appli

cation.

3678. County Recorder to attend with abstract of titles. 3679. Supervisors to use information and direct entry of

mortgages, etc.

3680. Preservation of evidence taken before the Board. 3681. Supervisors may direct new assessment to be made, etc.; notice to persons interested.

3682. Clerk of Supervisors to record proceedings, alterations, etc.; oath of Clerk as to correctness of record.

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