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THE

POLITICAL CODE

OF THE

STATE OF CALIFORNIA.

PART III--CONTINUED.

1-VOL. II.

P

THE

POLITICAL CODE

OF THE

STATE OF CALIFORNIA.

PART III–CONTINUED.

TITLE IX.

REVENUE.

CHAPTER I. Property liable to taration.

II. Definitions.
III. Assessment of property.
IV. Equalization of taxes.

V. Levy of taxes.
VI. Duties of the Auditor in relation to revenue.
VII. Collection of property taxes.
VIII. Collection of taxes by the Assessor on cer-

tain personal property.
IX. Poll taxes.
X. Settlements with the Controller and pay-

ments into State Treasury.

CHAPTER I.

PROPERTY LIABLE TO TAXATION.

SECTION 3607. Property subject to taxation.

Proporty subject to taxation.

66

nor be

3607. All property within this State, except the property of the United States, of the State, and of municipal corporations, is subject to taxation.

NOTE.—The right to tax is a sovereign power and only limited in its extent by the State Constitution.Beals vs. Amador Co., 35 Cal., p. 624. No property is exempt under the Constitution. People vs. Gerke, 35 Cal., p. 677. Section 8 of Article I of the State Constitution, concluding with these words, deprived of life, liberty, or property without due process of law, nor shall private property be taken for public use without just compensation," has no application whatever to proceedings instituted under the revenue laws of the State to collect from its citizens contributions for the support and conduct of the State Government. So held in High vs. Shoemaker, 22 Cal., p. 370, referring to Blackwell on tax titles; cases cited, pp. 40, 41. The exception in the text is supported in People vs. Doe, G., 36 Cal., p. 220.

JURISDICTION TO TAX.-Taxes are a portion that each individual gives of his property in order to secure the perfect enjoyment of the remainder; and the owner of property within the limits of any State, no matter whether it be real or personal, and no matter where he has his domicile, since he is entitled in respect to it, to the protection of the State, is liable to taxes levied by such State.-Duer vs. Small, 7 American Law Register, p. 500; and see Bluntschli Droit. Intern. Codifié, Sec. 377. There are authorities, however, to the contrary, on the ground that double taxation, which this rule allows, is inequitable.—People ex rel. Hoyt rs. Commissioners of Taxes, 23 New York Rep., p. 224. And see report of Wells and others, Commissioners on local taxation in New York (Harper's ed.), pp. 43, 44, 65.

TAXES ON THE PERSON can only be imposed by the Government in which the person is domiciled. Bluntschli (Dr. Int. Cod., Sec. 378,) qualifies this by adding that the country of origin may levy certain taxes on its own members domiciled abroad (for example, tax for the assistance of the poor), but that the State of the

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