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9. For the Pacific Railroad Fund, one hundred and five thousand dollars;

10. For the State Normal School Building Fund, seventy-five thousand dollars;

11. For the State Capitol Bonds Interest and Sinking Fund, thirty-five thousand dollars.

NOTE.—This section was amended so as to read as published in the text, by Act of April 1, 1872; (Stats. of 1871-2, p. 886.) From the very nature of the subject, at each biennial session, the Legislature must fix and designate the amount of revenue to be raised for the succeeding two fiscal years, and authorize the State Board of Equalization to fix the rate of taxation therefor as in this section provided.-Subd. 2. A special school tax can only be levied after submission to qualified voters. Supervisors have nothing to do with it. People vs. Castro, 39 Cal., p. 65. The constitutionality of Sec 3696, ante, and also of this section, was raised in the case of The People ex rel. Attorney General Love vs. Ashbury, Auditor of San Francisco County, at the October Terni, 1872, of the Supreme Court of California, but the decision thereon had not been rendered at the time this Title of the Code went to press,

to regulato
rate of

3714. The Board of Supervisors of each county must, on the first Monday of October, fix the rate of county taxes, designating the number of cents on each hundred dollars of property levied for each Fund; and must levy the State and county taxes upon the taxable property of the county.

When the 3715. The action of the State Board of EqualizaSupervisors fail to levy tion, in fixing the rate of taxation for State purposes, such taxes, etc. is, in the absence of action by the Board of Super

visors, a valid levy of the rate so fixed, and imposes upon the Auditor, Tax Collector, and all other officers charged with the performance of any duties under the Revenue Law, the same obligations as if the Board of

Supervisors had made the levy at the proper time. Tax to judgment 3716. Every tax has the effect of a judgment

against the person, and every lien created by this Title

operate as a

or lien against

property. against the

Tax on

a lien on


has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. 3717. Every tax due upon personal property is a

personal lien upon the real property of the owner thereof from operates as and after the time the personal property is assessed. real

property. 3718. Every tax due upon real property is a lien Tax on real against the property assessed; and every tax due upon and tax on improvements upon real estate assessed to others than ments a

upon the owner of the real estate, is a lien upon the land both. and improvements; which several liens attach as of the first Monday of March in each year.

Note.-Sec. 8, Art. I, State Constitution, requiring due process of law to deprive one of his property, and providing that compensation must be made for private property taken for public use, has no application to the exercise of State authority to collect taxes for the support and administration of the Government. See High vs. Shoemaker, 22 Cal., p. 363. The power of taxation under our Constitution is entirely unlimited in its extent, and in the means or method of its assessment and collection only by Sec. 13, Art. XI.



SECTION 3727. Auditor to enter in assessment book total valuations

of property and show acreage of county.
3728. Auditor to prepare duplicate statement, showing what.
3729. Statements transmitted to Controller of State and

Board of Equalization.
3730. Auditor to follow directions of State Board of Equali-

zation in equalizing and assessing property.
3731. Auditor to compute and enter taxes against property.
3732. Delivery of duplicate assessment book to Collector,

and Auditor's affidavit.

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SECTION 3733. Auditor to retain original assessment book.

3734. Tax Collector charged with full amount of taxes levied.
3735. Auditor to verify all statements made by him.
3736. Transfer of assessment book from one Collector to


Auditor to enter in


3727. The County Auditor, as soon as the assess-
assessment ment book is delivered to him by the Clerk of the
valuationty Board of Supervisors, must proceed to add up the
and show
acreage of

valuations, and enter the total valuation of each kind
of property and the total valuation of all property on
the assessment book. The column of acres must show
the total acreage of the county.

NOTE.-See “Liabilities on official bond," Secs. 947–
985, inclusive, ante, and Sec. 176, Penal Code Cal., for

omissions or failures in the performance of official duty.
Auditor 3728. The Auditor must, on or before the third
duplicate Monday in August of each year, prepare from the

“ assessment book" of such year, as corrected by the.
Board of Supervisors, duplicate statements, showing
in separate columns:

1. The total value of all property;
2. The value of real estate;
3. The value of the improvements thereon;

4. The value of personal property, exclusive of

5. The amount of money;
6. The number of acres of land.

to prepare


Statements transmitted to Controller of State and Board of Equalization.

3729. The Auditor must, as soon as such statements are prepared, transmit by mail or express one to the Controller of State and one to the State Board of Equalization.

Auditor to follow directions of State Board of Equaliza

3730. As soon as the Auditor receives from the State Board of Equalization a statement of the per

centum, if any, to be added to or deducted from the equalizing valuation of the property of his county, he must add assessing to or deduct from each assessment the required per

centum on the valuation thereof, as the same has been



equalized by the Board of Supervisors, and must enter the same in a column, provided with a proper heading, in the assessment book, counting any fractional sum, when more than fifty cents, as one dollar, and omitting it when less than fifty cents, so that the value of any separate assessment shall contain no fractions of a dollar.

Note.-See note to Sec. 3727, ante.



3731. The Auditor must then compute and enter Auditor to in a separate money column in the assessment book and enter the respective sums, in dollars and cents, rejecting the against fractions of a cent, to be paid as a tax on the property therein enumerated, and foot up the column showing the total amount of such taxes, and the columns of total value of property in the county, as corrected under the direction of the State Board of Equalization.


3732. On or before the fourth Monday of October Delivery of

duplicate he must deliver a copy of the corrected assessment assessment book, to be styled “duplicate assessment book," to Collector. the Tax Collector, with an affidavit attached thereto, and by him subscribed, as follows:

“I, — Auditor of the County of do swear Auditor's that I received the assessment book of the taxable property of the county from the Clerk of the Board of Supervisors, with his affidavit thereto affixed; and that I have corrected it and made it conform to the requirements of the State Board of Equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuations, taxes, and acreage, as required by law, and that the copy to which this affidavit is affixed is a full, true, and correct copy thereof."

Auditor to 3733. The original assessment book must remain original in the office of the Auditor.

assessment book.

3734. On delivering the “duplicate assessment book” to the Tax Collector, the Auditor must charge

Tax Collector charged with full amount of taxes levied.

the Tax Collector with the full amount of the taxes levied, and forthwith transmit by mail to the Controller of State a statement of the amount so charged.

NOTE.-Hittell, f 6202. Auditor to 3735. The Auditor must verify by his affidavit verify all statements attached thereto, all statements made by him under him.

the provisions of this Title.

Transfer of assessment book from one Collector to another.

3736. The Auditor, if the “duplicate assessment book” or the delinquent tax list is transferred from one Collector to another, must credit the one and charge the other with the amount then outstanding on the tax list.

Note.-Hittell, 6204. The note to the first section of this Chapter is applicable to each subsequent section thereof.



SECTION 3746. Tax Collector to publish notice, specifying what.

3747. Taxes in San Francisco payable at Collector's office.
3748. In other counties notice to specify place of payment.
3749. Manner of publication of notice.
3750. Tax Collector to note date of payment.
3751. Receipt to be given.
3752. Taxes of decedents, how paid; duty of Probate

3753. Settlement of Collector with Auditor; when made;

form of. 3754. Liability of Tax Collector refusing or neglecting to

settle. 3755. Action against Collector for such refusal or neglect. 3756. When taxes are delinquent, addition thereto of five

per cent.

3757. Certain times when taxes must not be received.
3758. Comparison of original and duplicate assessment

books by Collector and Auditor,
3759. When delinquent list must be completed.
3760. All matters on assessment book, etc., to be set down

in numerical or alphabetical order.

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