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statement, how

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 a 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 neglecting statement herein provided for, or to comply with the stativ other requirements of this Title, the Assessor must assessed. 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

description 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

by Assessor 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


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, Assesso not listed by another person, is absent or unknown, unknown the Assessor must make an estimate of the value of owners of

property. such property.

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,


Property situated in another county.

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. 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.-See 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


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.

Property concealed,

3648. Any property willfully concealed, removed, misrepren transferred, or misrepresented by the owner or agent

thereof, to evade taxation, upon discovery must be assessed at not exceeding ten times its value, and the assessment so made must not be reduced by the Board

of Supervisors. Property 3649. Any property discovered by the Assessor not taxed in previous to have escaped assessment for the last preceding year,

if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double its value.


Property, how listed.

3650. The Assessor must prepare an assessment book, with appropriate headings, alphabetically arranged, in which must be listed all property within the county, and in which must be specified in separate columns under the appropriate head:

1. The name of the person to whom the property is assessed;

2. Land by township, range, section, or fractional section; and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon;

3. City and town lots, naming the city or town, and the number, block, according to the system of numbering in such city or town, and improvements thereon;

4. All personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail such personal property does not invalidate the assessment;

5. The cash value of real estate, other than city or town lots;

6. The cash value of improvements on such real estate;


7. The cash value of city and town lots;

8. The cash value of improvements on city and town lots;

9. The cash value of improvements on real estate assessed to persons other than the owners of the real estate;

10. The cash value of all personal property, exclusive of money;

11. Amount of money;
12. The total value of all property;

13. The total value of all property after equalization by the State Board;

14. The figure one (1), in separate columns, opposite the name of every person liable to pay a road poll tax or a poll tax;

15. Such other things as the Board of Equalization may require.

NOTE.-Subds. 10, 11. Debts evidenced by choses in action and judgments.-People vs. Park, 23 Cal., p. 138; People vs. Eastman, 25 Cal., p. 601.

6–VOL. II.

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