SECTION 3629. Assessor to require a statement containing what. 3630. Supervisors to furnish blank forms of statement, etc. 3631. Statement to be filled out and returned to Assessor. 3632. Assessor may subpoena witnesses. 3633. Property of person neglecting or refusing to give statement, how assessed. 3634. Accurate description of property, how obtained by Assessor. 3635. Assessment of unknown or absent owners of property. 3636. Same. 3637. Property situated in another county. 3638. Consigned property. 3639. Trustees, guardians, executors, and administrators. 3640. Holders of stock in firm or corporation. 3641. Property of firm or corporation assessed where situ ated. 3642. Undistributed property of deceased persons. 3643. Ferries and toll bridges, where assessed. 3644. Vessels, where assessed. 3645. Same. 3646. Boats and small craft. 3647. Property and money in litigation. 3648. Property concealed, misrepresented, etc. 3649. Property not taxed in previous year. 3650. Property, how listed. 3651. Form of assessment book. 3652. Assessment book, when completed. Oath of Assessor. 3653. Map of property assessed in cities or towns. 3654. Assessment and map books delivered to and kept by Clerk of Supervisors. Certain notices to be published. 3655. Statement by Assessor to State Board of Equalization, to show what, when made. 3656. Penalty for failure of Assessor to complete assessment book or transmit statement. 3657. Persons claiming ownership of property and desiring to be assessed. 3658. Supervisors to furnish Assessor with maps. Costs, how paid. 3659. Lists of land sold by State to be transmitted to Assessor of county where the property is situated. 3660. When Assessor liable for taxes on unassessed property. 3661. District Attorney to prosecute Assessor for unpaid taxes, when. 3662. Judgment, when entered against Assessor. 3663. Rolling stock of railroads, how assessed. 3627. All property must be assessed at its full Property cash value. NOTE.-See Rule VI of the State Board of Equalization, in note to Sec. 3692, post. See, also, Sec. 3617, Subd. 4, ante. As to the method of assessing, determining values, and a full discussion of all questions pertaining thereto, see note to Sec. 3693, post. See, also, note to Sec. 3607, ante. As to double assessment, see People vs. Kohl, 40 Cal., p. 127. Property transiently in a county to be assessed where the owner lives.-See Reiley vs. Lancaster, 39 Cal., p. 354. At a convention of Assessors held, under a call of the State Board of Equalization, at Sacramento City, Sept. 24, 1872, there were twenty-five counties represented, and presided over by F. R. Dray, Assessor of Sacramento County. Among other things the following constructions were given to the provisions of the Code on the subject of revenue, connected with their duties, to wit: T. M. Lilly, Assessor of Santa Clara County, submitted the following question for discussion: Is property acquired after the first Monday in March in each year assessable or subject to taxation ? The Convention was unanimous in the decision "that all property in the possession or under the control of any person at the time of assessment is subject to taxation, irrespective of the time when it was acquired." The practicability of assessing growing crops was discussed by the convention. There was a division among the Assessors on the question. It was proposed to request the State Board to repeal Rule XV, adopted April 9, 1872, by said Board. The subject was referred to the State Board without further action by the Assessors. A. H. Jamison, Assessor of Stanislaus County, asked leave to submit to the convention the question, "Whether the Assessor has the right to equalize or correct assessments made by his deputies." They decided that he had, and in every instance ought to supervise them-changing them, or making such alterations or corrections as he thought fit. J. S. Jackman, Assessor of Tehama County, asked, "Is the Assessor bound by the statement made under oath of any person being assessed for the property owned by them?" The Chairman then read so much of Rule VII which applies to the point. The Chairman asked the Convention if they regarded 5-VOL. II. assessed at full cash value. Assessment to be made, when. it as a special duty for each Assessor to defend his assessments before the Board of Supervisors. The decision was as follows: "We construe Sec. 3677 of the Political Code to declare that it is a most special and particular duty of the Assessor to be present at the session of the Board of Supervisors between the first and the fourth Monday of July in each year, to defend his assessments and see that the Board makes no improper reduction for want of evidence on the part of the Assessor." Covell of San Joaquin requested the opinion of the convention upon the meaning of Sec. 3887. He wished an expression as to whether the solvent debt of A, secured by mortgage and hypothecated by him to B as security for a loan, should be assessed to A or B. In the opinion of the convention it was held properly assessable to A, upon the ground that the personal property referred to in Sec. 3887 was tangible and not incorporeal personal property. The convention was asked to give an opinion concerning the duty of the Deputy Assessors to take and subscribe an affidavit in the assessment book as required by Sec. 3652 of the Political Code, and if it was necessary for them to do so. They gave a decision as follows: The Assessor must take and subscribe an affidavit in the assessment book, and each and every deputy must take and subscribe an affidavit in conformity with the Code. The affidavit of the Assessor will not suffice for his deputies; they must make a separate affidavit according to the requirements of Sec. 3652 of the Code. 3628. The Assessor must, between the first Monday in March and the first Monday of July in each year, ascertain the names of all taxable inhabitants, and all the property in his county subject to taxation, and must assess such property to the persons who own, claim, have the possession or control thereof. NOTE.-Stats. 1861, Sec. 13. The personalty is taxable in the county in which it is found, unless it is there in transit or for temporary purposes. Money and gold dust is in this respect different and may be taxed in the county where the owner has his domicile.—See People vs. Niles, 35 Cal., p. 282. As to transient property, see City of Oakland vs. Whipple, 37 Cal., p. 112. Double assessments improper.-See People vs. Whar- 3629. He must exact from each person a state- Assessor to ment in writing showing separately: require a statement containing 1. All property belonging to, claimed by, or in the what. 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 construction of the term " 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 Supervisors to furnish blank forms of etc. claim.-People vs. Cohen, 31 Cal., p. 210; People vs. Blk. Diamond C. M. Co., 37 Cal., p. 54. 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. 3630. The Board of Supervisors must furnish the Assessor with "blank forms" of the statements pro statement, vided for in the preceding section, affixing thereto an affidavit, which must be substantially as follows: Statement to be filled out and returned to Assessor. 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. 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. |