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TITLE VIII.

PROPERTY OF THE STATE.

ARTICLE IV.
PAYMENTS, CERTIFICATES OF PURCHASE, AND PATENTS.

§ 3513. Failure to pay, to work forfeiture.

If any

$ 3513. FAILURE TO PAY, TO WORK FORFEITURE. In case payment is not made within fifty days, the lands described in the survey or location revert to the state without suit, and the survey or location is void. All subsequent payments must be made to the county treasurer, in like manner, who must indorse the same upon the certificate of purchase. The treasurer must direct the purchaser to take the certificate of purchase so indorsed to the auditor, who must charge the treasurer with the amount received, and make his check upon the indorsed receipt. interest on the unpaid portion of the purchase price of said lands, be not paid on or before the thirtieth day of June following the first day of January upon which such interest becomes due, ten per centum of the amount thereof is hereby added as a penalty for such delinquency. If such delinquent interest, and penalty, be not paid on or before the thirty-first day of December of such year an additional penalty of ten per centum of the amount of such delinquent interest is hereby imposed upon the person or persons liable for the payment thereof.

[Certificate of purchase void, when.) If such delinquent interest, and penalties, be not paid on or before the thirtieth day of June of the year following, the certificate of purchase shall ipso facto become null and void, and the lands described therein revert to the state without suit, and shall again become subject to entry and sale in the same manner and subject to the same conditions as apply to other state lands of like character. In the event of the happening of the contingency last mentioned, all moneys previously paid on account of the purchase price of such lands, whether for principal or interest, shall become, and are hereby determined and declared to be forfeited to the state, and neither such delinquent purchaser nor any one claiming under him shall be entitled to recover the same or any part thereof,

[Land excepted.] The penalties and forfeitures herein provided for shall not apply to any land for which certificates of purchase were issued prior to May first, A. D. one thousand nine hundred eleven, nor to lands within any reclamation district, after certificate of the board of supervisors that works of reclamation have been commenced in such district has been filed in the register's office. Whenever any penalty, or penalties, hereby imposed has, or have, accrued, the treasurer must in all cases collect the full amount thereof before indorsing his receipt upon such certificate, and the auditor must ascertain such fact before appending his check thereto.

[Notice of forfeiture.] Immediately following the thirtieth day of June, A. D. one thousand nine hundred eighteen, and annually thereafter, the register of the state land office shall note upon his records all forfeitures herein and hereby declared, and shall forward to the recorder of each county wherein any of said lands may be situate a notice of such forfeiture, stating therein the name and post-office address of the purchaser, and the name and post-office address of the assignee, grantee, or successor in interest of such purchaser in all cases wherein notice of any assignment of such certificate of purchase, or of any conveyance or other transfer of title to any part of the lands therein described shall have been filed in his office prior to the date of such forfeiture, such notice shall also show the number and date of the survey or location and of the certificate of purchase, and shall contain a description of the lands affected thereby. It shall be the duty of the recorder to receive and file such notice and to record the same in a book of deeds. Such notice is, from the time it is filed in the recorder's office, constructive notice of the contents thereof to subsequent purchasers and mortgagees, and to all other persons who may thereafter attempt to acquire any interest in, or lien upon, any of the lands in such notice described.

History: Enacted March 12, 1872; amended May 1, 1911, Stats, and Amdts. 1911, p. 1410; April 5, 1917, Stats. and Amdts. 1917, p. 64. In effect July 27, 1917.

TITLE IX.

REVENUE.

CHAPTER I.

PROPERTY LIABLE TO TAXATION.

3607. Property subject to taxation.
§ 3608. Shares of stock in corporation, valuation of.
8 3609. National bank stock to be assessed. Deductions (repealed].

§ 3610. Same. Assessor's duty in assessing (repealed). § 3607. PROPERTY SUBJECT TO TAXATION. All property in this state, except as otherwise provided in the constitution of this state, is subject to taxation. Nothing in this code shall be construed to require or permit double taxation.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 5; March 7, 1881, Stats. and Amdts. 1881, p. 56; March 28, 1895, Stats. and Amdts. 1895, p. 310; May 11, 1917, Stats, and Amdts. 1917, p. 427. In effect July 27, 1917.

1. Construction.—The exemption of certain property from taxation does not deny to any individual taxpayer the equal protection of the law.-San Francisco v. McGovern, 28 Cal. App. 491, 152 Pac. 980.

2. The right to make exemptions is involved in the right to select subjects of taxation and apportion the public burdens among them, and consequently must be understood to exist in the law-making power whenever it has not in terms been taken away.-San Francisco y. McGovern, 28 Cal. App. 491, 152 Pac. 980.

3. -Provisions mandatory.Whereas the language of this section is plain and unambiguous and no two meanings can be placed on the words, it is not subject to judicial interpretation, and the provisions are mandatory and the courts must obey it. The argument ab inconvenienti is one to be addressed to the consideration of the legislature and not to the judiciary. Therefore neither the location of the property nor the use to which it is to be put has any bearing on the question of the property subject to taxation. San Francisco V. McGovern, 28 Cal. App. 491, 152 Pac. 980.

8 3608. SHARES OF STOCK IN CORPORATIONS, VALUATION OF. Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent. The assessment and taxation of such shares, and also of all corporate property would be double taxation. All property belonging to corporations shall be assessed and taxed, in the manner provided by law; but no assessment shall be made of shares of stock in any corporation except as prescribed in the constitution of this state and the laws enacted pursuant to such provisions of the constitution.

History: Enactment approved March 7, 1881, Stats, and Amdts. 1881, p. 56; amended March 14, 1899, became a law, under constitutional provision, without the governor's approval, Stats. and Amdts. 1899, p. 96; May 11, 1917, Stats, and Amdts. 1917, p. 427. In effect July 27,

1917. 1. Constitutionality.-On the theory that flict with section 1, article XIII of the constithe sum total of the value of the shares of tution, which declared that all property stock in a corporation is the equivalent should be taxed in proportion to its value, of the value of all the property of every and defined the word "property" as including kind, including franchises, this section, pro- "stocks."-Bank of California Nat'l Ass'n v. hibiting any assessment of the shares of Roberts, 173 Cal. 398, 160 Pac. 225. stock of state corporations is not in con

8 3609. NATIONAL BANK STOCK TO BE ASSESSED. DEDUCTIONS [repealed].

History: Enactment approved March 14, 1899, became a law, under constitutional provision, without governor's approval, Stats. and Amdts. 1899, p. 96; repealed May 11, 1917, Stats. and Amdts. 1917, p. 428. In effect July 27, 1917.

8 3610. SAME. ASSESSOR'S DUTY IN ASSESSING [repealed).

History: Enactment approved March 14, 1899, became a law, under constitutional provision, without governor's approval, Stats, and Amdts. 1899, p. 96; repealed May 11, 1917, Stats, and Amdts. 1917, p. 428. In

effect July 27, 1917. 83611.

ficial ownership of the property is in the

vendee pending payment of the purchase 1. Exemption of church property.-Where

price, and the church's use and occupation an executory contract for the purchase and

is that of a tenant, and where such relationsale of real property belonging to a church

ship exists at the time of the assessment provides that the church is to have the

of the property for the purposes of taxation, possession of the property for a designated period upon the payment in lieu of rent of a

the property is not exempt therefrom under

section 142 of article XIII of the constitution. stipulated rate of interest upon the paid-up

-Havens v. Alameda County, 30 Cal. App. instalments of the purchase price, the bene

206, 157 Pac. 821.

CHAPTER III.

ASSESSMENT OF PROPERTY.

(EDITORIAL NOTE: Sections 3664 to 3671 repealed by substitution. See post "Sec. 38.'']

$3627. Property, how assessed. & 3628. Assessment of taxable property. $3629. Statement to be demanded by assessor; what statement to contain. $3641. Property of firm or corporation assessed where situated (repealed). § 3642. Ferries and toll-bridges between two counties, how assessed. $3650. Property, how listed. [Assessment-book.] $ 3663. Water ditches and toll-roads, how assessed. $3664. Taxes for state purposes (new). $3664a. Public utilities to pay state tax [new]. $3664b. Tax on gross premiums of insurance companies [new]. $3664c. Tax on bank stock [new]. $3664d. Assessment of tax on franchise [new]. $3665. Municipal franchises and privileges [new]. § 3665a. “Gross receipts from operation” defined [new]. § 3665b. “Operative property" [new]. $3665c. Annual report by companies [new]. $3666. Notice by assessor of property regarded as non-operative [new]. $3666a. Report by insurance commissioner [new]. $3666b. Statement by bank [new]. § 3666c. Report on corporations by secretary of state [new]. $ 3667. Report by holders of franchises (new). $3667a. Report by assessor or auditor (new). $3667b. Estimates by state board of equalization when no report furnished [new]. § 3667c. Extension of time for report [new]. 3668. Assessment and levy of taxes [new]. $3668a. Record of assessments for state taxes [new]. § 3668b. Taxes payable when [new]. $3668c. Taxes lien on property and franchises (new). § 3669. Taxes paid to state treasurer [new].

3669a. Action for recovery of taxes (new). § 3669b. Reassessment [new]. $3669c. Suspension of corporate powers on failure to pay taxes [new]. $3669d. Procedure for relieving forfeiture [new]. $3669e. Powers of state board of equalization (new). $3670. Equalization of assessments on real estate of banks [new]. § 3670a. Equalization of assessments on real estate of insurance companies [new] 3670b. Segregation by assessor [new]. $3670c. Money credited to what fund [new]. § 3671. Reimbursement of counties until 1918 [new].

§ 3671a. Expenses of county treasurer [new].
8 3671b. Reimbursements of districts [new].
§ 3671c. Tax to meet deficiency in state revenue [new].
$3671d. Laws in effect (new).
Sec. 38. Legislative construction—Substitute act.
Sec. 39. In effect when.

8 3627. PROPERTY, HOW ASSESSED. All taxable property must be assessed at its full cash value. Land and improvements thereon shall be separately assessed. Cultivated and uncultivated land, of the same quality, and similarly situated, shall be assessed at the same value.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 6; March 7, 1881, Stats. and Amdts. 1881, p. 57; March 19, 1907, Stats, and Amdts. 1907, p. 688, Kerr's Stats, and Amdts. 1906-7, p. 169; May 11, 1917, Stats, and Amdts, 1917, p. 428. In effect July 27, 1917.

1. Construction,-Under the definition of property, a leasehold may be property for certain purposes but not for the purpose of taxation notwithstanding the fee is owned by the state. A leasehold interest in sub

merged lands belonging to the state can not be taxed to the lessee.-San Pedro, L. A. & S. L. R. Co. v. Los Angeles, City of, 167 Cal. 425, 52 L. R. A. (N. S.) 991, 139 Pac. 1071.

3628. ASSESSMENT OF TAXABLE PROPERTY. Except as otherwise provided in the constitution of this state, all taxable property shall be assessed in the county, city, city and county, town, township, or district in which it is situated. Land shall be assessed in parcels, or subdivisions, not exceeding six hundred forty acres each; and tracts of land containing more than six hundred forty acres, which have been sectionized by the United States government, shall be assessed by sections or fractions of sections. Land sold by the state for which no patent has been issued, shall be assessed the same as other land, but the owner shall be entitled to a deduction from such assessed valuation in the amount due the state as principal upon the purchase price. The assessor must, between the first Mondays in March and July of each year, ascertain the names of all taxable inhabitants, and all the property in his county subject to taxation, except such as is required to be assessed by the state board of equalization and must assess such property to the persons by whom it was owned or claimed, or in whose possession or control it was, at twelve o'clock meridian of the first Monday in March next preceding; but no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid. In assessing solvent credits, not secured by mortgage or trust deed on real estate, a deduction therefrom shall be made of debts due to bona fide residents of this state.

History: Enacted March 12, 1872, founded on section 13, Act May 17, 1861, Stats. 1861, p. 422; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 7; March 28, 1895, Stats, and Amdts. 1895, p. 311; May 11, 1917, Stats, and Amdts. 1917, p. 428. In effect July 27, 1917.

1. Construction. This section refers only to the assessment which is not rendered invalid by reason of a mistake in the name

of the owner.-Bruschi v. Cooper, 30 Cal. App. 682, 159 Pac. 728.

83629. STATEMENT TO BE DEMANDED BY ASSESSOR; WHAT STATEMENT TO CONTAIN. The assessor must exact from each person a statement, under oath, setting forth specifically all the real and personal property owned by such person, or in his possession, or under his control, at twelve o'clock m. on the first Monday in March. Such statement shall be in writing, showing separately:

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, and, if liable to taxation in the county in which the statement is made, also the city, town, township, school district, road district, or other revenue districts in which it is situated.

5. An exact description of all lands, in parcels or subdivisions, not exceeding six hundred forty acres each, and the sections and fractional sections of all tracts of land containing more than six hundred forty acres, which have been sectionized by the United States government, improvements and personal property, including all vessels, steamers, and other watercraft; and all taxable state, county, city, or other municipal or public bonds, and the taxable bonds of any person, firm, or corporation, and deposits of money, gold dust, or other valuables, and the names of the persons with whom such deposits are made, and the places in which they may be found.

6. All solvent credits, unsecured by deed of trust, mortgage, or other lien on real or personal property, due or owing to such person, or any firm of which he is a member, or due or owing to any corporation of which he is president, secretary, cashier, or managing agent, deducting from the sum total of such credits such debts only, unsecured by trust deed, mortgage, or other lien on real or personal property, as may be owing by such person, firm, or corporation to bona fide residents of this state. No debts shall be so deducted unless the statement shows the amount of such debt as stated under oath in aggregate. 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.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 7; March 7, 1881, Stats. and Amdts. 1881, p. 58; May 11, 1917, Stats. and Amdts. 1917, p. 428. In effect July 27, 1917.

3 3641. PROPERTY OF FIRM OR CORPORATION ASSESSED WHERE SITUATED [repealed].

History: Enacted March 12, 1872; repealed May 11, 1917, Stats. and
Amdts. 1917, p. 429. In effect July 27, 1917.

3642. FERRIES AND TOLL-BRIDGES BETWEEN TWO COUNTIES, WHERE ASSESSED. A ferry boat is a vessel traversing across any of the waters of the state, between two constant points, regularly employed for the transfer of passen. gers and freight, authorized by law so to do. Where ferries connect more than one county, the wharves, storehouses, and all stationary property belonging to or connected with such ferries, must be assessed, and the taxes paid, in the county where located. The value of all watercraft, and of all toll-bridges connecting more than one county, must be assessed in equal proportions in the counties connected by such ferries or toll-bridges.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 10; March 12, 1885, Stats. and Amdts. 1884-5, p. 93; May 11, 1917, Stats, and Amdts. 1917, p. 429. In effect

July 27, 1917. 8 3643.

Tahoe R. & Transp. Co. v. Roberts, 168 Cal.

551, Ann. Cas. 1916E 1196, 143 Pac. 786. 1. Steamboats owned and operated by a railroad corporation, but not used exclusively in the operation of the railroad in

8 3647. whole or in part and not properly, reason- 1. Deposits in bank by order of court.ably, or at all necessary for the use in the Where a water company sues to enjoin the operation of the railroad, may not be classed enforcement of water rates fixed by the muas ferry-boats under this section. — Lake nicipality, and a preliminary injunction is

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