TAX-COLLECTOR (continued)

to be charged with full amount of taxes,

3611.

to keep record of sale of property for
taxes, 476.

to publish notice containing what, 2587.
to represent state in tax-sale, 480.
TAX-DEED. See tit. Collection of Prop-
erty Taxes.

as to, annotation, 428.

controller to furnish blank, 478.

deed to purchaser at tax-sale, 481.
form of, 481.

form of, 477.

made after five years, 477.

no charge for, 478.

recitals in, conclusive evidence of what,
483, 3614.

primary evidence of what, 483.

recordation of, 478.

state lands not fully paid for, 478.
TAX-SALE

as to, annotation, 427.

due process of law in, 2386.

redemption from, annotation, 426.
TAX-TITLE

as to, annotation, 428.
TAXES AND TAXATION

as to generally, annotation, 424, 2577.
abstract of mortgages to be furnished as-
sessor by auditor, 444, 3608.
action for recovery of taxes, 3598.
advisory board to co-operate with county
assessors, 2595.

against companies. See tits. Insurance;
Insurance Commissioner.
payable on demand, 86.

amount of personal tax to be collected,

how determined, 2589.

and exclusion of school districts, 215.
annual statement by companies, 3588.
assessment and levy of taxes, 3594.
as to how made, 433, 3580.
assessment-books, 3582.

correction of errors in, 495, 3620.
corporation assessed where property

situated, 3581.

ferries between two counties, 3581.

firm or corporation assessed where

property situated, 3581.

franchises, 3585.

municipal and privileges, 3586.

how made, 433, 3580.

how property listed, 3582.

municipal franchises and privileges,

3586.

TAXES AND TAXATION (continued)
of taxable property, 3580.

on bank stock, 3584.

record of assessment for state taxes,

3595.

segregation by assessor, 3605.

statement to be demanded by assessor,
3580.

what statement to contain, 3580.
tax on bank stock, 3584.

tax on gross premium of insurance
companies, 3584.

toll-bridges between two counties, 3581.
toll-roads, how assessed, 3583.

water ditches, how assessed, 3583.
assessment by two or more counties,
cancelation of double assessment,
3615.

assessment for state taxes, record of,
3595.

assessment of railways. See tit. Assess-
ment of Railways.

assessment-books, 3582.

correction of errors in, 495, 3620.
assessor, advisory board to co-operate
with, 2595.

assessor, report by as to property re-
garded as not operative, 3589.
assessor to be furnished abstract of

mortgages by county recorder, 444.
assessor to demand statement, 3580.
what statement to contain, 3580.
assessor to be furnished abstract of

mortgages by county auditor, 3608.
auditor to furnish assessor personal
property receipts, 451.

auditor to deliver duplicate assessment-
book to collector, 2586.

auditor to prepare duplicate statement
showing what, 3610.

auditor's statement to show what, 2586.
authorized agent of corporation to fur-
nish statement to state board of
equalization, 439.

bank stock, tax on, 3584.

method of assessment, annotation, 430.
banks, real estate of, equalizing assess-

ments on, 3604.

banks, statement by, 3591.

basis of taxation for counties, 442.
cancelation of double assessment, 3615.

certificate of sale, clerical errors in may

be corrected, 2588.

certified copies of assessment-books for
city, etc., 438.

TAXES AND TAXATION (continued)
clerical errors in assessment-books, cor-
rection of, 495.

clerical errors in certificate of sale may
be corrected, 2588.
collateral-inheritance and succession tax.
See tit. Collateral-Inheritance Tax.
collection of property taxes. See tit. Col-
lection of Property Taxes.
collection of taxes by assessor for per-
sonal property, 493.

colleges exempt from, 2981.

corporation, authorized agent of to fur-
nish statement to state board of
equalization, 439.

correction of errors in assessment-book,
495.

counties, reimbursement until 1918, 3607.
county recorder to furnish assessor ab-
stract of mortgages, 444.

county treasurer, semi-annual

ments, 2590.

settle-

debtor may contract to pay taxes on

mortgage, 434.

definition of terms, 431.

delinquent taxes, penalty, 2587.

delinquent, when tax becomes, penalties,

2587, 3613.

second instalment, 3613.

districts, reimbursement, of, 3607.

duties of auditor in relation to personal

property receipts, 451.

equalization of assessments on real es-

tate of banks, 3604.
equalization of taxes. See tits. County
Boards of Equalization; State Board
of Equalization.

estimates by state board of equalization
where no report furnished, 3593.
exemption from tax of veterans, pro-
cedure, 2580.

expense of county treasurer, 3607.
ferries between two counties, how as-

sessed, 3581.

for bonds of high school district, 223.
for high schools. See tit. School-Taxes

and Funds.

franchises, lien for taxes on, 3597.

franchises, tax on, 3585.

"gross receipts from operation" de-

fined, 3586.

municipal, and privileges, tax on, 3586.
gross receipts from operation of a fran-
chise defined, 3586.

how property listed for taxation, 3582.

TAXES AND TAXATION (continued)
improvements not to be removed from
property sold for taxes, 2588.

index to assessment-books, 437.

certified copies of for cities, etc., 438.
index to, 437.

insurance commissioner, report by, 3590.
insurance companies, tax on gross pre-
miums of, 3584.

land sold for taxes encumbered by mort-
gage or trust deed, 3614.

laws in effect, 3608.

legislative construction of amendment
of 1917, 3608.

levy and assessment of, annotation, 425.
supervisors to regulate county rate,
2585.

levy of taxes

as to generally, 3594.

amount required for the several funds,

450.

of state school-tax, 3610.

statement of tax-rate sent to controller,

3610.

supervisors to regulate county rate of
taxation, 3610.

license-tax. See tit. License-Tax.
as to, 2589.

lien for taxes on property and franchises,
3597.

listing property for taxation, method of,
3582.

money credited to what fund, 3606.
mortgages, abstract of to be furnished

assessor by county recorder, 444,
3608.

mortgage, land sold for taxes encum-
bered by, 3614.

municipal franchises and privileges, tax
on, 3586.

national bank stock to be assessed, 3578.
reductions, 3578.

necessity for payment of in title by ad-

verse possession, 1385.

notice by assessor of property regarded
as non-operative, 3589.

"operative property," defined, 3587.

notice by assessor as to property re-
garded as not, 3589.

partial redemption from tax-sale, 3615.
payment of, suspension of corporate pow-
ers for failure, 3599.
proceedings

3602.

for relieving forfeiture,

penalty added to delinquent tax, 2587,
3613.

TAXES AND TAXATION (continued)
personal property, assessor to collect

taxes on, 493.

personal tax, amount to be collected how

determined, 2589.

poll-tax. See tit. Poll-Tax.

procedure for relieving corporation from
forfeiture for non-payment of taxes,
3602.

property exempt from taxes, annotation,
425.

property, how assessed, 433.

property, lien on for taxes, 3597.
property subject to taxation, 3578.
public utilities to pay state taxes, 3583.
railways, record of assessment of, 441.
reassessment, 3599.

record of assessments for state taxes,
3595.

record of assessment of railways, 441.
recovery of taxes, annotation, 426.
redemption, partial, from tax-sale, 3615.
annotation, 426.

refund to purchaser not finally awarded
property, 501.

purchaser not finally awarded property

entitled to refund, 501.

refunding taxes, annotation, 427.
reimbursement of counties until 1918,

3607.

reimbursement of districts, 3607.

report by insurance commissioner, 3590.
report on corporations by secretary of
state, 3592.

sale of property for taxes

as to generally, 496.

advertising may be at county expense

when, 497.

copy of notice to be mailed to last
owner, 496.

county expense, advertising of may be
when, 497.

deed of purchase, 500.

form of, 500.

no charge for, 501.

distribution of moneys received from

sale, 500, 3622.

expenses of notice, 497.

money credited to what fund, 3606.
no charge for deed, 501.
notice, expenses of, 497.

property may be sold for less than
taxes and penalties when, 497.

publication of notice, 496.

sale of property bought for delinquent

tax, annotation, 3620.

TAXES AND TAXATION (continued)
sale to highest bidder, 496.
recorder's notation of sales, 501.
tax-collector's report of sales, 501.
sale of property sold for taxes, annota-
tion, 3620.

segregation by assessor, 3605.

settlements of county treasurer semi-an-

nually, 2590.

expenses of county treasurer, 2590.
shares of stock in corporation, valuation
of for, 429, 3578.

in national banks, 3578, 3584.
assessor's duty in assessing, 3579.

state board of equalization. See tit.
State Board of Equalization.

statement, assessor to demand, 3580.
by banks, 3591.

estimate by state board of equaliza-
tion where none furnished, 3590.
what to contain, 3580.

tax becomes delinquent when, 3513.
second instalment, 3613.

tax to meet deficiency in state revenue,
3607.

tax-deed. See tit. Tax-Deed.

as to generally, annotation, 428.
what recitals in are conclusive evi-
dence, 3614.

tax-sale, annotation, 427.

tax-title, annotation, 428.

taxable property, how assessed, 3580.

taxes and lien on securities, 433.

taxes paid to state treasurer, 3597.
taxes payable when, 3596.

toll-bridges between two counties, how
assessed, 3581.

toll-roads, how assessed, 3583.

trust deed, land sold for taxes encum-
bered by, 3614.

water ditches, how assessed, 3583.
when taxes are payable, 3596.
when tax becomes delinquent, 3613.
second instalment, 3613.

TAXICAB AUTOMOBILE
exemption of, 3100.
TEACHERS

certificates of. See tits. County Boards
of Education; State Board of Edu-
cation.

restoration of lost or destroyed, 244.
credentials for high-school certificates,
3466.

dismissal of, 236.

eligibility of holders of certificates, 236.
general duties of, 204, 3494.

length of, 177.

TEAM INSURANCE
includes what, 55.

TELEGRAPH AND TELEPHONE CORPO.
RATIONS

as to generally, annotation, 943.
clandestinely learning contents of mes-
sage, penalty, 3291.

franchise or grant of, construction, anno-
tation, 943.

grant of franchise, municipal grant inef-
fective, 944.

mistakes in transmission or delivery, pro-

vision limiting liability, 944.
municipal control under police power,
944.

right of way in public highways, 944.
telephones, proper connection, presump-

tion as to, 944, 945.
vested rights, conditions, 944.
TELEGRAPH AND TELEPHONE LINES
injuring, a misdemeanor, 2109.

TELEGRAPH AND TELEPHONE MES-
SAGE

disclosing contents of, penalty, 2114.
TELEPHONE EXCHANGE OPERATOR
for capitol building and grounds, 98.
TENANCY FOR YEARS

as to, annotation, 997.

TENANCY IN COMMON

by husband and wife of property, 2833.
TENANT. See tit. Lease.

removal of fixtures by, annotation, 1017.
TENANT FOR LIFE

heirs of, take as purchasers when, anno-

tation, 992.

TENANT FOR YEARS

as to rights of, annotation, 997.

TENDER

as to generally, 3207.

by which homestead held, 1051.

necessary for specific performance when,

1292.

pleading and objects of, 2027.
trespassing on, penalty, 2108.
waiver of sufficiency of, 2027.
TENEMENT HOUSE ACT
constitutionality of, 2389.

TERMS. See tits. Definition; Words and

Phrases.

used in Political Code, defined, 2355.
TESTAMENTARY

Wills.

CAPACITY. See tit.

as to generally, annotation, 1848.
TEXT-BOOKS

compilation of to be arranged for by
state board of education, 164, 3467.
copyright of compiled books to be taken
out by, 164.

free for state institutions, 2466.
order for by teachers, 3471.

order for from head of state institution,
3469.

preference to be given to those written,
etc., in California, 167.

refusal to use prescribed, penalty, 2076.
to be printed by superintendent of state
printing, 165.

THINGS IN ACTION. See tit. Choses in
Action.

TICKETS. See tit. Election Tickets and
Ballots.

giving lot with prohibited, 2104.

selling to person not entitled to use, pen-
alty, 4096.

TIDE-LANDS

accretions, 2545.

adverse possession, 2545.

and littoral rights, 2544, 2545.

construction of railroad on, accretions,

2545.

discontinuance of railway track on, 2545.

estoppel of state to claim, 2545.

improvement of, 2546.

lease of, 2546.

littoral rights, 2544.

right of access, 2545.

meaning of phrase, 381.

sale of and patent to, 2546.

TIME

extension of. See tit. Extension of Time,
annotation, 1722.

TIME-BOOK

to be kept by county recorder, 587.

TIME OF COMMENCING ACTION
acknowledgment taking out of statute,

annotation, 1404, 1405.

actions for relief not otherwise provided
for, annotation, 1398, 1399.
defendant out of state, exception, 1400,
1401.

demand necessary when, 1387.

exception, where defendant out of the

state, annotation, 1400, 1401.

for the recovery of real property, as to
generally, 1380.

adverse possession under written in-
struments, annotation, 1383.
possession presumed when, annotation,
1382.

seizure within five years necessary
when, annotation, 1381.

form of action immaterial, 1387.
four years limitation, 1387.

action by beneficiary of trust, 1389.
action for accounting, 1389.

action for breach of written contract,
1389, 1390.

action for broker's commission for sale
of real estate, 1389.

action for specific performance, 1389.
action on administrator's bond for ac-
counting, 1390.

action to foreclose mortgage, 1390.
action to recover interest on coupons,
1390.

action to recover money, 1390.
action upon mortgage conditioned for

performance of duties prescribed,
and not repayment of money, 1391.
action upon note and mortgage, 1391.
in actions against directors, stockhold-
ers, etc., of corporations, annotation,
1402, 1403.

limitation laws of other states, effect of,
annotation, 1405.

new promise taking out of statute must
be in writing, 1404, 1405.

not applicable to actions against direc-
tors, general limitations, annotation,
1402.

one year, annotation, 1397, 1398.

six months limitation, annotation, 1398.

three years limitation, annotation, 1391,
1395.

two years limitation, 1395.
within four years, 1387.

within one year, annotation, 1397, 1398.