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Salary of

3701. The annual salary of the Clerk is twentyfour hundred dollars.

Traveling expenses.

3702. Each member of the Board and the Secretary thereof is entitled to repayment of all expenses incurred by him in traveling in the discharge of his duties, not to exceed annually one thousand dollars each, the amount thereof to be audited and allowed by the Board of Examiners, and paid out of the State Treasury.

Official bonds of

3703. Each member of the State Board of Equalmembers of ization appointed by the Governor must execute an

official bond in the sum of ten thousand dollars.

Duty of Board upon failure of county Boards to appoint Assessors, etc.

3704. If the Board of Supervisors of any county fails or refuses either:

1. To allow the Assessor to appoint a sufficient number of deputies to make the assessment; or,

2. To furnish the proper books or blanks for his use; or,

3. To furnish the Assessor necessary office room; -Then the State Board of Equalization may, upon the application of the Assessor, make the allowance, or furnish the proper books, blanks, or office room; and all the expense incurred in carrying into effect the provisions of this section must, by the Secretary of the Board, be certified 'to the Controller, who must, in his next settlement with the County Treasurer of any such county, require such Treasurer to pay the amount out of any funds belonging to such county.

NOTE.—This section was added by Act of April 1,' 1872, cited in note to Sec. 18, ante.

State Board may extend time.

3705. 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 thirty days, the time fixed in this Title for the performance of any act.

NOTE.-This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante.



SECTION 3713. Rate of taxation. Amounts required for the several

3714. Supervisors to regulate county rate of taxation.
3715. When the Supervisors fail to levy such taxes, etc.
3716. Tax to operate as a judgment or lien against property.
3717, Tax on personal property operates as a lien on real

3718. Tax on real property and tax on improvements a lien

upon both.


for the several

3713. The State Board of Equalization must, for Rate of State purposes, for the twenty-fourth and twenty-fifth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars value of taxable property of this State as will raise for each of said years: 1. For the General Fund, one million one hundred Amounts

required and ninety thousand dollars;

2. For the School Fund, two hundred and forty Funds. thousand dollars;

3. For the Interest and Sinking Fund of eighteen hundred and fifty-seven, one hundred and forty thousand dollars;

4. For the Interest and Sinking Fund of eighteen hundred and sixty, nine thousand dollars;

5. For the State Capitol Fund, two hundred thousand dollars;

6. For the Military Fund, sixty thousand dollars;

7. For the Soldiers' Bounty Interest and Sinking Fund, forty-three thousand dollars;

8. For the Soldiers' Relief Interest and Sinking Fund, twenty-five thousand dollars;


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

both. the owner of the real estate, is a lien upon the land 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.

lien upon



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



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