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operation the powers of the general government. S. F. & N. P. R. R. v. State Board of Equalization, 60 Cal. 12. C. P. R. R. v. same, Ib. 34. In Pac. Coast Ry. Co. v. Ramage, Tax Collector, No. 19,343, 37 Pac. Pep. 532, it is held that a wharf upon which a railroad company has laid its track and constructed buildings, the wharf having been acquired by the company from a private individual and not having been included in the franchise under which the company constructed its general line of road, is not property subject to be assessed by the state board, although the length of road described in the state assessment may be sufficient to include the wharf property, and that said wharf, etc., is properly assessed by the county assessor.

All property except railroads operated in more than one county must be assessed in the county in which it is situated. The situs of personal property is not changed by the death of the owner, and money belonging to the estate of the deceased is to be assessed in the county of his residence at the time of his death. City and County of San Francisco v. Lux, 64 Cal. 481.

The section is referred to in connection with sections 3665, 3670, Political Code, relating to pleadings in actions to recover taxes assessed against railroads operated in more than one county, in People v. C. P. R. R. Co., 83 Cal. 393, 413. See the same case also as to this section not being in violation of United States constitution. And as to removal of such

actions to federal courts see S. P. R. R. Co. v. Superior Court, 63 Cal. 607. The district attorney of a county has no authority to consent to entering judgment for less than the full amount of state and county tax sued for. The attorney-general can appeal from order refusing to set aside such judgment. County of Sacramento v. C. P. R. R. Co., 61 Cal. 250. See the last three cases to the effect that railroads operated in more than one county is the only property that can be assessed by the state board, and that no board or officer, except possibly the state board of equalization, could raise or lower such assessment. See also the cases collected under section 9 for various references to this section.

This section of the constitution and section 3665, Political Code, require the state board of equalization to include in its assessment the franchise of railroads. The state franchise is property susceptible of valuation. People v. C. P. R. R., 105 Cal. 591.

SECTION 11. Income taxes may be assessed to and collected from persons, corporations, jointstock associations, or companies resident or doing business in this state, or any one or more of them, in such cases and amounts, and in such manner, as shall be prescribed by law.

SECTION 12. The legislature shall provide for the levy and collection of an annual poll tax of not less than two dollars on every male inhabitant of this state, over twenty-one and under sixty years of age, except paupers, idiots, insane persons and Indians, not taxed. Said tax shall be paid into the state school fund.

The provisions of the Political Code and county government act authorizing county assessors to retain as compensation for their services in collecting, fifteen per cent. of all poll taxes collected by them, are not, as to the state poll tax, unconstitutional. County of San Luis Obispo r. Felts, 104 Cal. 63.

SECTION 1234. Fruit and nut bearing trees under the age of four years from the time of planting in orchard form, and grapevines under the age of three years from the time of planting in vineyard form, shall be exempt from taxation, and nothing in this article shall be construed as subjecting such trees and grapevines to taxation. [Amendment ratified at election Nov. 6, 1894.]

SECTION 13. The legislature shall pass all laws necessary to carry out the provisions of this article.

Article XIII contains all the constitutional provisions relative to assessment of property for taxation, and by the last section of the article the whole subject is relegated to the legislature as to the mode of carrying the system into effect. But this power of the legislature is governed by other provisions of the constitution, prohibiting special legislation, etc. The provisions of sections 3665, 3670, of Political Code, relative to assessment of railroad property and complaints in suits for collection of same, are special and discriminating. An obnoxious "special" provision may be contained in a "general" law. Citing Earle v. Board of Education, 55 Cal. 489; Miller v. Kister, 68 Cal. 142; San Francisco v. S. V. W. W., 48 Cal. 493. The assessment of railroa

property in two or more counties is left by the constitution to the state board of equalization, but for the apportionment thereof to the several counties, it was necessary for the legislature to act. People . C. P. R. R., 83

Cal. 393.

ARTICLE XIV.

WATER AND WATER RIGHTS.

SECTION 1. The use of all water now appropriated, or that may hereafter be appropriated, for sale, rental, or distribution, is hereby declared to be a public use, and subject to the regulation and control of the state in the manner to be prescribed by law; provided, that the rates or compensation to be collected by any person, company, or corporation in this state for the use of water supplied to any city and county, or city or town, or the inhabitants thereof, shall be fixed, annually, by the board of supervisors, or city and county, or city or town council, or other governing body of such city and county, or city or town, by ordinance or otherwise, in the manner that other ordinances or legislative acts or resolutions are passed by such body and shall continue in force for one year and no longer. Such ordinances or resolutions shall be passed in the month of February of each year, and take effect on the first day of July thereafter. Any board or body failing to pass the necessary ordinances or resolutions fixing water rates, where necessary, within such time, shall be subject to peremptory process to compel action at the suit of any party interested, and shall be liable to such further processes and penalties as the legislature may prescribe. Any person, company, or corporation collecting water rates in any city and county, or city or town in this state, otherwise than as so established, shall forfeit the franchises and water works of such person, company, or corporation to the city and county, or city or town where the same are collected, for the public use.

Irrigation canal in street, if a nuisance, may be so controlled as to abate nuisance, but total destruction should not be decreed, according to rule applicable to public corporation. City of Fresno v. F. C. & I. Co., 98 Cal. 179.

The act of the city council in fixing water rates is a legislative act, and when performed, is to receive all the presumptions and sanctions which belong to acts of legislative bodies generally It must be assumed that they have adopted a measure of compensation which will be just toward the rate payer as well as the company, and that the mode of collection is that which, in the judgment of the legislative body, will best subserve the interest and rights of both parties. Sheward v. C. W. Co., 90 Cal. 640.

The constitution contemplates reasonable and just rates. The power to regulate is not authority to confiscate, and if used arbitrarily without a fair investigation, and rates are fixed which entail a loss to the party supplying water, the ordinance fixing such rates will be set aside by the courts as unreasonable and void. S. V. Water Works v. San Francisco, 82 Cal. 286.

The supervisors have no right under the constitution nor under act of March 12, 1885 [Stats. p. 95] to fix rates for water of a corporation oraganized for the purpose of supplying water to its own stockholders to be used upon their own lands. McFadden v. Los Angeles County, 74 Cal. 571.

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