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CHAPTER V.

LEVY OF TAXES.

§ 3714. Supervisors to regulate county rate of taxation.
§ 3714a. Statement of tax-rate sent to controller [new].
$ 3719. Levy of state school-tax (repealed].

8 3714. SUPERVISORS TO REGULATE COUNTY RATE OF TAXATION. The board of supervisors of each county must on the first Tuesday after the first Monday of September of each year, fix the rate of county taxes, designating the number of cents levied for each fund on each one hundred dollars of property, and must levy the state and county taxes upon the taxable property in the county;

[Limit for bonded indebtedness.] provided, that it shall not be lawful for any board of supervisors of any county in the state to levy, nor shall any tax greater than fifty cents on each one hundred dollars of property be levied and collected in any one year, to pay the bonded indebtedness, or judgment arising therefrom, of this state, or of any county or municipality in this state.

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History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 16, and April 12, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 50; March 31, 1891, Stats, and Amdts. 1891, p. 445; February 28, 1895, Stats, and Amdts. 1895, p. 322; June 4, 1915, Stats. and Amdts. 1915, p. 1169; May 20, 1917, Stats, and Amdts. 1917, p. 13. In effect July 27, 1917.

8 3714a. STATEMENT OF TAX-RATE SENT TO CONTROLLER. When the board of supervisors of each county, and city and county shall have fixed the rate of county, or city and county taxation, the clerk of the board of supervisors must, within three days after such rate has been fixed, transmit by mail, postage paid, to the controller, in such form as the controller shall direct, a statement of the rate of taxation levied by the board of supervisors for county, or city and county taxation. If the clerk fails to transmit such statement in the time herein provided for, he shall forfeit to the state one thousand dollars, to be recovered in an action brought by the attorney general, in the name of the controller.

History: Enactment approved May 11, 1917, Stats, and Amdts. 1917, p. 430. In effect July 27, 1917.

8 3719. LEVY OF STATE SCHOOL-TAX [repealed).

History: Enactment approved March 13, 1874, Code Amdts. 1873-4, p. 84; amended March 28, 1895, Stats, and Amdts. 1895, p. 322; repealed May 11, 1917, Stats, and Amdts. 1917, p. 431. In effect July 27, 1917.

CHAPTER VI. DUTIES OF THE AUDITOR IN RELATION TO REVENUE. $ 3728. Auditor to prepare duplicate statement, showing what. $ 3734. Tax-collector charged with full amount of taxes levied; statement transmitted to

controller.

83728. AUDITOR TO PREPARE DUPLICATE STATEMENT, SHOWING WHAT. The auditor must, on or before the second Monday in August in each year, prepare from the "assessment book" of such year, as corrected by the board of supervisors, duplicate statements, showing in separate columns

1. The number of acres of land.
2. The total value of all property.

3. The value of real estate.
4. The value of improvements thereon.
5. The value of personal property, exclusive of money.
6. The amount of money.
7. Such other information as the state board of equalization may require.

History: Enacted March 12, 1872; amended March 31, 1891, Stats.
and Amdts. 1891, p. 446; March 28, 1895, Stats. and Amdts. 1895, p. 322;
April 1, 1897, Stats, and Amdts. 1897, p. 429; May 11, 1915, Stats. and

Amdts. 1915, p. 431. In effect July 27, 1917. $ 3731.

passes no title if at the time of the sale 1. Construed not mandatory.-A tax as no affidavit of the auditor as required herein sessment is not invalid by reason of the had been made or attached to the corrected failure of the county auditor to comply with assessment book for the year in which the the requirements hereof, as the computing delinquent tax purports to have been levied. and entering into a separate money column -Moyer v. Wilson, 166 Cal. 261; 135 Pac. in the assessment books the sums paid as a 1125. tax and placing in their proper columns the 2. Time to make and attach affidavit. amounts due in instalments is no part of The making and attaching the affidavit rethe levy, but merely a step in the process quired is essential to the validity of the of the collection of taxes.--People's Water sale to the state and the annexing thereof Co. v. Boromeo, 31 Cal. App. 270, 160 Pac. must be made at least prior to the sale.674.

Brady v. Davis, 168 Cal. 259, 142 Pac. 45.

3. And can not be attached after a sale $ 3732.

has been made so as to validate it.—Moyer 1. Effect of fallure to attach affidavit.- v. Wilson, 166 Cal. 261, 135 Pac. 1125. An attempted sale for delinquent taxes

$ 3734. TAX-COLLECTOR CHARGED WITH FULL AMOUNT OF TAXES LEVIED; STATEMENT TRANSMITTED TO CONTROLLER. On delivering the assessment book to the tax-collector, the auditor must charge the tax-collector with the full amount of the taxes levied, and forthwith transmit by mail to the controller of state, in such form as the controller may prescribe, a statement of the amount so charged. Any auditor failing to forward such statement to the controller within ten days after the roll has been delivered to the tax-collector, forfeits to the state one thousand dollars, to be recovered in an action brought by the attorney general, in the name of the controller.

History: Enacted March 12, 1872; amended March 9, 1883, Stats.
and Amdts. 1883, p. 72; March 28, 1895, Stats, and Amdts. 1895, p. 323;
April 1, 1897, Stats, and Amdts. 1897, p. 430; May 11, 1917, Stats, and
Amdts. 1917, p. 431. In effect July 27, 1917.

CHAPTER VII.
COLLECTION OF PROPERTY-TAXES.

$ 3753. Settlement of tax-collector with auditor; when made; form of. $ 3757. When taxes become delinquent. Second instalment [repealed). $ 3769a. Land sold for taxes encumbered by trust deed or mortgage [repealed). $ 3787. Tax-deed, what recitals in are conclusive evidence. $3804b. Property assessed by two or more counties. Cancellation of double assessment (new). $ 3818[a]. Partial redemption.

8 3752.

7-9. Proceedings to collect tax. COLLATERAL-INHERITANCE OR SUCCES.

S. 10–12. Property subject to tax.
SION-TAX.

13–15. Valuation of property-As of what 1. As to nature of tax,

time determined. 2, 3. Appointment and duties of tax- 1. As to nature of tax.-The inheritanceappraiser.

tax is a charge upon succession by in4. Constitutionality-Double taxation. heritance or transfer by will.—McDougald v. 5. Construction of act.

Low, 164 Cal. 107, 127 Pac. 1027, 1028. 6. Conveyance by husband to wife prior 2. Appointment and duties of taxto passage of act.

appraiser.-While there is no compulsion in

the law upon the court in probate to appoint more than one inheritance-tax appraiser as a probate appraiser, it does, however, be come the duty of the probate court, under section 16 of the inheritance-tax law, to appoint such an appraiser, and in view of the provision of section 14 of such act that if the inheritance-tax appraiser shall have failed to act as one of the probate appraisers, the expense of making the inheritance-tax appraisement shall be paid out of the estate and not out of the inheritance-tax fund under the control of the county treasurer, the executor or administrator, as a matter of economy, may well see that such inheritance-tax appraiser acts in the matter of the inventory and appraisement of the estate.—Estate of Haskins, 170 Cal. 267, 149 Pac. 576.

3. While the appraisers in probate report upon the character and probable value of all the properties of the estate, the duties of the inheritance-tax appraiser are essentially different. He is to report upon the character and probable value of so much of the estate as is liable for the inheritance-tax, and, still further, he is to determine whether transfers of property have been made by the deceased of such nature as to render the property transferred liable to the inheritance-tax. Estate of Haskins, 170 Cal. 267, 149 Pac. 576.

4. Constitutionality - Double taxatlon.The fact that the state in which the personal property is distributed on ancillary administration also imposes an inheritancetax does not violate any principle of constitutional law against double taxation.-Estate of Hodges, 170 Cal. 492, L. R. A. 1916 A 837, 150 Pac. 344.

5. Construction of act.-The inheritancetax law of 1911 contemplates notice and a hearing of the report of the inheritance-tax appraiser, a determination by the court after such hearing, and an authorization to the county treasurer to receive the tax when such formal proceedings have been taken, and where the law is not followed and the amount of the tax not fixed by judicial decree, the court has no power after final distribution to amend its decree by a nunc pro tunc order directing the payment of the tax, and the treasurer is justified in refusing to accept the same.-Estate of Haskins, 170 Cal. 267, 149 Pac. 576.

6. Conveyance by husband to wife prior to passage of act.—The act of April 7, 1911 (Stats. 1911, p. 713), providing for a tax on any transfer by deed "made without valuable and adequate consideration in contemplation of the death of the grantor, ... or intended to take effect in possession or enjoyment at or after such death," when the party taking "becomes beneficially entitled in possession or expectancy to any property or the income therefrom, by any such transfer, whether made before or after the passage of such act," is not applicable to a deed made by a husband to his wife prior to the passage of such act, where such deed was immediately delivered to a third

party with instructions to deliver it to the grantee named therein on the death of the husband, notwithstanding that his death occurred after the passage of the act.—Hunt v. Wicht, 53 Cal. Dec. 64, 162 Pac. 639.

7. Proceedings to colleet tax-The inheritance-tax statute as it existed in 1911 (Stats. 1911, p. 713) did not impose a tax, generally, upon transfers made in contemplation of death or intended to take effect in enjoyment after death, but only upon such transfers when made "without valuable and adequate consideration," and the absence of the consideration is just as essential to the obligation to pay the tax as is the contemplation of death, of the intention of the transferrer that possession or enjoyment shall be postponed until death; and the burden is on the officer seeking to recover a tax under subdivision 3 of section 1 of said act to show that there was not a valuable and adequate consideration for the transfer. -McDougald v. Boyd. 172 Cal. 753. 159 Pac. 168.

8. In a proceeding to collect an inheritance-tax under the inheritance-tax statute as it existed in 1911, the contention that the appellant, if she wished to raise the question, should have demurred to the petition for failure to allege a want of consideration, can not be sustained, as the demurrer would have been of no avail, where the petition alleged that the property sought to be taxed belonged to the deceased at the time of his death, for if this allegation had been true, the tax would have accrued under subdivision 3 of section 1; nor is this objection removed by the contention that the case was tried upon the theory that there was no consideration, where it does not appear that any reference was made to the matter of consideration during the trial, or that there was any evidence specifically directed to this point. The burden of proof being on the plaintiff, defendant was not bound to offer evidence, and had a perfect right, after judgment, to insist that the facts necessary to establish a liability on her had not been alleged or proven -McDougald v. Boyd, 172 Cal. 753, 159 Pac.

168.

9. In an action brought under the provisions of subdivision "A" et seq. of section 29 of the inheritance-tax law to quiet title to real property against the state's claim of lien of an inheritance-tax, wherein the defendant averred that the deed upon which plaintiff's claim of title was founded had been made by the grantor in contemplation of death and to take the place of a testamentary disposition of realty, it is error to exclude evidence of the value of the property cffered by the defendant, but such error is without injury to plaintiff, where it was shown by its own witnesses that the land was of a greater value than five hundred dollars, and, therefore, not exempt from the tax.-Abstract & Title Guaranty Co. v. State of California, 173 Cal. 691, 161 Pac. 264.

10. Property subject to tax. — Personal property of a resident decedent in this state,

which at the time of his death is located outside of the state and which is never brought into this state for the purposes of administration, is subject to an inheritance tax under the application of the familiar maxim, mobilia sequuntur personam. — Estate of Hodges, 170 Cal. 492, L. R. A. 1916 A 837, 150 Pac. 344.

11. A gift of real property made by a husband to his wife two days before the performance upon him of a surgical operation, considered necessary to save his life, and a gift of real property made by him to her a few months thereafter upon the recurrence of the disease five months before his death, are transfers made in "contemplation of death" within the meaning of the inheritance-tax act of 1911, and therefore subject to such tax.--Estate of Reynolds, 169 Cal. 600, 147 Pac. 268.

12. A transfer of store property valued at one hundred thousand dollars and the merchandise contained in the store, made by a father to his son a few months before his death and while suffering from a mortal disease, in consideration of an agreement by the son to assume an indebtedness of thirty thousand dollars and pay the father six hundred dollars per month during his life, does not measure up to the require

ments of the inheritance-tax act of a valuable and adequate consideration for the transfer, and is therefore subject to such tax.--Estate of Reynolds, 169 Cal. 600, 147 Pac. 268.

13. Valuation of property - As of what time determined. In determining the valuation of the property of an estate which passed under a will to a residuary legatee, for the purpose of fixing the amount of the inheritance tax due under the InheritanceTax Act of 1905 (Stats. 1905, p. 341), the value of property which so passed to such legatee, but which by reason of its misappropriation by the executor was lost to the estate, is properly included.-Estate of Hite, 159 Cal. 392, 113 Pac. 1072.

14. The question whether property is subject to the tax is to be determined on the conditions existing at the time of death, and the tax is to be assessed on the value of the property at that time. Subsequent appreciation or depreciation is immaterial. Estate of Hite, 159 Cal. 392, 113 Pac, 1072.

15. The right of the state to the tax accrues at the moment of death, and is measured as to any beneficiary by the value at that time of such property as then actually passes to him.-Estate of Hite, 159 Cal. 392, 113 Pac. 1072.

$ 3753. SETTLEMENT OF TAX-COLLECTOR WITH AUDITOR; WHEN MADE; FORM OF. On the first Monday in each month the tax-collector must settle with the auditor for all moneys collected for the state or county, and pay the same to the county treasurer, and on the same day must deliver to and file in the office of the auditor a statement under oath, showing:

1. An itemized account of all his transactions and receipts since his last settlement, which account must show the amount collected for each fund or district extended on the assessment book.

2. That all money collected by him as tax-collector has been so paid to the county treasurer.

History: Enacted March 12, 1872; amended May 11, 1917, Stats. and
Amdts. 1917, p. 431. In effect July 27, 1917.

1. Embezzlement before settlement. Where the defendant was charged with embezzling certain money on November 1 and the evidence showed that the money embezzled was the proceeds of a check received on October 29 but not cashed until Novem

ber 3, and the proceeds became a part of the funds for which the defendant was to account at the end of the latter month, these two offenses are but a part of the same criminal act.-People v. Preciado, 31 Cal. App. 519, 160 Pac. 1090.

$ 3757. WHEN TAXES BECOME DELINQUENT. SECOND INSTALMENT [repealed).

History: Original section enacted March 12, 1872, and repealed
December 23, 1873, Code Amdts. 1873-4, p. 160; new section approved
November 23, 1907, Stats, and Amdts. 1907-8 (Extraordinary Session
pt.), p. 8, Kerr's Stats, and Amdts. 1906-7, p. 877; repealed May 11, 1917,

Stats. and Amdts. 1917, p. 431. In effect July 27, 1917. § 3764.

quent state, road, and hospital tax by this

section, in order that all taxes constituting 1. Construction.--The statement as to poll

liens on the property assessed may be coltax contained in the delinquent roll is not

lected or enforced against such property.an "assessment" of property, at all, but is

Hall v. Park Bank of Los Angeles, 165 Cal. simply a statement as to a tax and a penalty thereon to be enforced against the property

356, 132 Pac. 452. assessed. It is a matter required to be 2. Construed in connection with $ 3860. shown in the delinquent roll, with delin- See post, $ 3860.

$ 3769a. LAND SOLD FOR TAXES ENCUMBERED BY TRUST DEED OR MORTGAGE [repealed].

History: Enactment approved March 20, 1905, Stats. and Amdts. 1905, p. 550; repealed May 11, 1917, Stats. and Amdts, 1917, p. 431. In effect July 27, 1917.

$ 3770.

1. Construed in connection with $3860. See post, $ 3680.

2. Where land is assessed with improvements.The right to collect an advertising charge exists solely by reason of the provisions of this section. There is no authorization for a separate fifty cent charge

parate fifty cent charge for improvements on land where the assessment is a single assessment of the land with the improvements thereon, with the respective values of the land and improvements stated in separate columns; the limit of the charge in such case is fifty cents for both land and improvements thereon.-Hall v.

Park Bank of Los Angeles, 165 Cal. 356, 132
Pac. 452.

8 3780.

1. Time in which redemption may be effected. The owner's right of redemption remains until the state has disposed of the land under $ 3897.-Jordan v. Beale, 172 Cal. 226, 155 Pac. 990.

§ 3786.

1. Construction. The provisions of this section are not so broad as those of section 29 of the "Street Opening Act of 1903" (Stats. 1903, p. 376).-Tilton v. Russek, 171 Cal. 731, 154 Pac. 860.

8 3787. TAX-DEED, WHAT RECITALS IN ARE CONCLUSIVE EVI. DENCE. Such deed, duly acknowledged or proved, is (except as against actual fraud) conclusive evidence of the regularity of all other proceedings, from the assessment by the assessor, inclusive, up to the execution of the deed.

Such deed conveys to the state the absolute title to the property described therein, free of all encumbrances, except any lien of taxes levied for municipal or irrigation district purposes and except when the land is owned by the United States or this state; in which case it is the prima facie evidence of the right of possession, accrued as of the date of the deed to the state.

History: Enacted March 12, 1872; amended March 28, 1895, Stats. and Amdts. 1895, p. 329; June 10, 1913, Stats. and Amdts, 1913, p. 559;

May 5, 1917, Stats. and Amdts. 1917, p. 241. In effect July 27, 1917. 1. Only when the deed conforms to the noying to the intending purchaser or rerequirements of the law is it made evidence demptioner.--Curtin V. Kingsbury, 31 Cal. of regularity of the proceedings.—Bruschi v. App. 57, 159 Pac. 830. Cooper, 30 Cal. App. 682, 159 Pac. 728.

2. Repealed in part.—This section is in

conflict with Act of 1915, S. B. 906, chap. 389, § 3788.

and is thereby repealed by said act in so far 1. Construction.—The right given to the as it provided a different method for the purchaser whose land had been sold to the disposition of school land.-Curtin v. Kingsstate for delinquent taxes was not to redeem bury, 31 Cal. App. 57, 159 Pac. 830. (as was the right given under $ 3817), but

3. Restoration to former estate.- Where was a right to become a purchaser in prefer

a sale had been made to the state of school ence to any other person if, when applica

lands for non-payment of taxes and a deed tion was made, there was no other conflict

issued to the state, all rights of defaulting ing application. His rights were no greater

purchasers in such lands are extinguished, than those of any other purchaser, except

and the only way by which they can be rethat he was a preferred purchaser for a

stored to their former rights is by complilimited period.—Curtin v. Kingsbury, 31 Cal.

ance with the law existing at the time of App. 57, 159 Pac. 830.

making application for such restoration.

Under such circumstances the state has the $ 3788a.

right to dictate the terms upon which they LANDS SOLD TO STATE.

may be repurchased by the original or new 1. Construction.

purchaser, or the conditions upon which the 2. Repealed in part.

owners or purchasers or their assigns may 3. Restoration to former estate.

be restored to their original state or title.1. Construction. The method of enforc

Curtin v. Kingsbury, 31 Cal. App. 57, 159

Pac. 830. ing payment of interest as a condition to the repurchase or redemption of school lands under the amendment of 1909 was no more

3804. burdensome than to enforce payment by 1. Erroneously collected taxexConstrucforeclosure, and is less expensive and an- tion.—This section, together with section

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