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Double assessments improper.-See People vs. Whar-
lenby, 38 Cal., p. 461; and People vs. Kohl, 40 Cal.,

p. 127.

statement

what.

3629. He must exact from each person a state- Assessor to

require a ment in writing showing separately:

containing 1. All property belonging to, claimed by, or in the possession or under the control or management of such person;

2. All property belonging to, claimed by, or in the possession or under the control or management of any firm of which such person is a member;

3. All property belonging to, claimed by, or in the possession or under the control or management of any corporation of which such person is President, Secretary, Cashier, or Managing Agent;

4. The county in which such property is situated, or in which it is liable to taxation;

5. An exact description of all lands, improvements, and personal property, including all vessels, steamers, and other water craft, and deposits of money or gold dust, and the names of the persons with whom such deposits are made, and the places in which they may

be found;

6. All other facts required by the State Board of Equalization or by the Assessor.

Whenever one member of a firm or one of the proper officers of a corporation has made a statement showing the property of the firm or corporation, another member of the firm or another officer need not include such property in the statement made by him, but his statement must show the name of the person or officer who made the statement in which such property is included.

NOTE.-Subd. 1.-People vs. McCreery, 34 Cal., p. 432; People vs. Frisbie, 31 Cal., p. 146. Constitutional

assessment."-Taylor vs. Palmer, 31 Cal., p. 240. Disputed property.-Robinson vs. Gear, 6 Cal., p. 273. Government land paid for.-People vs. Shearer, 30 Cal., p. 645. Possessory

construction of the term "

P. 54.

claim.-People vs. Cohen, 31 Cal., p. 210; People vs. Blk. Diamond C. M. Co., 37 Cal.,

Subd. 2.-Hart vs. Plum, 14 Cal., p. 148; People vs. McEwen, 23 Cal., p. 54; Brunn vs. Murphy, 29 Cal., p. 326; Sneath vs. Arnold, 28 Cal., p. 612; People vs. Home Ins. Co., 29 Cal., p. 533. No property is exempt.-People vs. Gerke, 35 Cal., p. 677.

Subd. 3.-People vs. McEwen, 23 Cal., p. 54; Brunn vs. Murphy, 29 Cal., p. 326; People vs. Home Ins. Co., 29 Cal., p. 533. Debts as property.–People vs. Arguello, 37 Cal., p. 524.

Subd. 4.- People vs. Holliday, 25 Cal., p. 300; People vs. McCreery, 34 Cal., p. 432.

Subd. 5.-Improvements.-Hart vs. Plum, 14 Cal., p. 148. Description.-Faulkner vs. Hunt, 16 Cal., p. 167; People vs. Emp. G. & S. M. Co., 33 Cal., p. 171; People vs. Rains, 23 Cal., p. 127; High vs. Shoemaker, 22 Cal., p. 363; Lachman vs. Clark, 14 Cal., p. 131; Kelsey vs. Abbott, 13 Cal., p. 609; Patten vs. Green, 13 Cal., p. 325. Mistake does not vitiate.-Bosworth vs. Dangien, 25 Cal., p. 296; Sharp vs. Danney, 33 Cal., p. 513; People vs. Gerke, 35 Cal., p. 677; People vs. Blk. D. M. Co., 37 Cal., p. 54.

Subd. 6.-Mortgage.-People vs. Eastman, 25 Cal., p. 601; People vs. McCreery, 34 Cal., p. 432. See generally, note to Sec. 3607, ante.

Supervisors
to furnish
blank
forms of

ete.

3630. The Board of Supervisors must furnish the

Assessor with “ blank forms” of the statements prostatement, vided for in the preceding section, affixing thereto an

affidavit, which must be substantially as follows:
I,

do swear that the above list contains a full and correct statement of all property subject to taxation which I, or any firm of which I am a member, or any corporation, association, or company of which I am President, Cashier, Secretary, or Managing Agent, own, claim, possess, or control, and which is not already assessed.

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Statement to be filled out and returned to Assessor.

3631. The Assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out.

NOTE.-See Secs. 429, 430, Penal Code Cal.

witnesses.

statement, how assessed.

3632. The Assessor may, in his discretion, sub- Assessor pæna and examine witnesses in relation to any state- subpoena ment; and all persons are required to testify when requested so to do by him; and in case of refusal, the Judge of any Court must issue a subpæna and compel à refusing witness to give testimony, and may for each refusal impose a fine not exceeding twenty dollars.

3633. If any person, after demand made by the Property Assessor, neglects or refuses to give under oath the negleeting

or refusing statement herein provided for, or to comply with the teatime other requirements of this Title, the Assessor must note the refusal on the assessment book, opposite his name, and must make an estimate of the value of the property of such person; and the value so fixed by the Assessor must not be reduced by the Board of Supervisors.

NOTE.-Stats. 1861, Sec. 13. 3634. Whenever the Assessor deems it necessary Accurate to obtain an accurate description of any tract or lot of of property, land in his county, he may require the owner or his obtained agent to furnish the same, with any title papers he may have in his possession; and if on demand the owner or agent neglects or refuses to furnish the same, the Assessor may employ the County Surveyor to make out a description of the boundaries and location thereof, and a statement of the quantity of land therein; and the expenses of such survey must be returned by the Assessor to the County Auditor, who must add the amount to the taxes assessed

upon

the property, which amount so added must, when collected by the Collector of the county, be paid over to the County Surveyor.

3635. If the owner or claimant of any property, not listed by another person, is absent or unknown, unh nown the Assessor must make an estimate of the value of

Assessment of

absent owners of property.

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NOTE.-Hart vs. Plum, 14 Cal., p. 148; People vs. Home Ins. Co., 29 Cal., p. 533; Kelsey vs. Abbott, 13 Cal., p. 609. Absent or unknown.-O'Grady vs. Barnheisel, 23 Cal., p. 287; Moss vs. Shea, 25 Cal., p. 38,

Same.

3636. If the name of the absent owner is known to the Assessor, the property must be assessed in his name; if unknown, the property must be assessed to "unknown owners.”

Note.-See note to preceding section.

Property situated in another county.

3637. The Assessor, as soon as he receives a statement of any taxable property situated in another county, must make a copy of such statement for each county in which the same is situated, and transmit the same, by mail or express, to the Assessor of the proper county, who must assess the same as other taxable property therein.

Consigned property.

3638. All personal property consigned for sale to any person within this State from any place out of this State must be assessed as other property.

NOTE.-Sce note to Sec. 3607, ante, “ Property in transit."

Trustees, 3639. When a person is assessed as agent, trustee, guardians, executors, bailee, guardian, executor, or administrator, his repreistrators. sentative designation must be added to his name, and

the assessment entered on a separate line from his individual assessment.

NOTE.--This section was amended so as to read as published in the text, by Act of April 1, 1872, cited in note, Sec. 18, ante.

Holders of stock in firm or corporation.

3640. The owner or holder of stock in any firm or corporation, the entire capital or property whereof is assessed, must not be assessed individually for his stock in such firm or corporation.

NOTE.-See note to Sec. 3607, ante, “ Corporations." 3641. The property of every firm and corporation must be assessed in the county where the property is

Property of firm or corporation assessed where situated.

situate, and must be assessed in the name of the firm or corporation.

NOTE.-See note to Sec. 3607, ante, “ Corporations." 3642. The undistributed or unpartitioned property Undisof deceased persons may be assessed to the heirs, property guardians, executors, or administrators; and a payment persons. of taxes made by either binds all the parties in interest for their equal proportions.

of deceased

Ferries

3643. Ferries and toll bridges must be assessed in and toll the county where the tolls are collected.

bridges, where assessed.

3644. All vessels of every class which are by law Vessels, required to be registered must be assessed and the assessed. taxes thereon paid only in the county, or city and county, where the same are registered, enrolled, or licensed.

NOTE.-See note to Sec. 3607, ante, “Shipping." Vessels are taxable at the port from which they sail and where the owners have their domiciles, but not in a county where they may be found temporarily.-People vs. Niles, 35 Cal., p. 282; Minturn vs. Hays, 2

Cal., p. 590. 3645. Vessels registered, licensed, or enrolled out Same. of and plying in whole or in part in the waters of this State, the owners of which reside in this State, must be assessed in this State.

NOTE.-See note to Sec. 3607, ante, “Shipping."

3646. All boats and small craft not required to be Boats and

. registered, must be assessed in the county where their owner resides.

NOTE.—Minturn vs. Hays, 2 Cal., p. 590. 3647. Money and property in litigation in pos- Proportye session of a County Treasurer, of a Court, County in litigation Clerk, or Receiver, must be assessed to such Treasurer, Clerk, or Receiver, and the taxes be paid thereon under the direction of the Court.

NOTE.-See Robinson vs. Garr, 6 Cal., p. 273.

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