2

7

8

SEC. 77. When any error or defect in form shall occur in any assessment roll, or information roll, or delinquent list, or other 3 official proceeding, relating to the public revenue or taxation, 4 whether by omitting the sign "$," or the word "dollars," or "cents," 5 at the head of columns or elsewhere, when dollars and cents are understood or intended by the figures used; or in the description of any property assessed, when the identity of the property intended can be ascertained, or in the name or names of the owner or owners of such property, or in calculating or carrying out into the proper 10 columns the amount of taxes, or any cost or percentage thereon or 11 otherwise, when the amount of such taxes, costs or percentage has 12 been previously fixed by or in pursuance of law, whenever from the 13 said assessment roll or other official document or proceeding and 14 record or records connected therewith it can be ascertained what 15 was intended, the Assessor in office, by and with the advice and 16 consent of the District Attorney, shall have power to amend all 17 such omissions, errors and defects aforesaid upon the proper books, 18 papers and documents when found to exist. And these provisions 19 shall apply as well to assessment rolls, duplicate assessment rolls, in20 formation rolls, delinquent lists, and official acts aforesaid, which 21 have heretofore been made or taken, as to those which shall herein22 after be made; but shall not be construed to affect the validity of 23 any sales for taxes that have been heretofore made; nor shall any 24 correction of an assessment roll, duplicate assessment roll, delinquent 25 list, or other official proceeding relating to the public revenue or 26 taxation, be made after sale for taxes of the property affected there27 by; nor shall the regularity and validity of any tax sale be ques28 tioned on any ground whatsoever except the single ground that the 29 taxes were paid before the sale took place; nor shall the neglect of 30 any officer to perform any act within the time fixed by this Act for 31 the performance thereof invalidate any assessment; nor shall any 32 error in following a form prescribed by law vitiate any act in sub33 stantial compliance with such form. And should any Assessor be 34 guilty of omitting to state the amount of any assessment, the Asses35 sors may correct the same at any time before the last Monday in 36 July or before the duplicate assessment roll is delivered to the Tax37 collector for collection. And whenever the Auditor discovers an 38 error or omission in the assessment roll, he shall immediately call 39 the attention of the Assessors thereto and require the correction 40 thereof.

SEC. 78. Where a person is assessed as trustee, guardian, execu2 tor, or administrator, he shall be assessed as such with the addition 3 to his name of his representative character, and such assessment 4 shall be carried out in a separate line from his individual assessment; 5 and the real property so held by him shall be assessed at its value, 6 and the personal assets by deducting the amount of just debts due 7 from him as such representative, the same as in other cases, and in 8 all other respects he shall be assessed and may be sworn as to re9 ceipts or as to personal property in his hands as such trustee, 10 guardian, executor or administrator.

SEC. 79.

Any person giving to an Assessor or Deputy Assessor, 2 in the performance of the duty required under the Revenue Laws,

3

5

6

a false name or a false place of residence, or wilfully refusing to give the statement of personal property and receipts in manner and form, and under oath or affirmation, as directed by this Act, shall, in addition to all and any other penalties prescribed by this Act, be guilty of misdemeanor, and on conviction thereof shall be punished by a fine of not less than five dollars nor more than five hundred dollars, 9 and by imprisonment in the County Jail for not less than one day 10 nor more than six months, or by both such fine and imprisonment.

7

8

ASSESSMENTS OF REAL PROPERTY.

SEC. 80. Real property shall be assessed equally and uniformly, and 2 the taxes when due thereon shall become a lien absolute, and shall 3 be enforced by proceeding directly and only against the real prop4 erty itself in rem., and without regard to the ownership thereof, and 5 according to the amount thereof, ascertained and fixed as directed 6 by this Act, and in the manner in this Act provided.

SEC. 81. Every farm, rancho, tract, lot, piece or parcel of land 2 separately owned or possessed shall be separately listed, described and assessed, according to such separate ownership or possession. 4 The Assessor shall adopt the description and boundaries of real 5 property supplied him by the owners or claimants for the purpose 6 of having the same correctly assessed, unless such description, in his 7 opinion, be too indefinite, prolix or conflicting, in which case he may 8 correct the same. But he may require of any person furnishing or 9 assisting in supplying any such description a statement on oath that 10 he is the person in possession of the real property, and that no 11 other person is in possession of any part thereof except his tenants 12 or persons holding under him; or that he is the owner of the prop13 erty, and that no person is in possession of any part thereof claiming 14 adversely to him. All real property shall be assessed according to 15 the divisions, lots, farms or tracts in which the same is actually held 16 and possessed, as far as it is possible to ascertain and describe the 17 same in conformity with such actual holdings. And where large 18 ranchos or tracts of real property are assessed, including such hold19 ings, such holdings shall be separately assessed and excepted there20 from. But the same lot, piece or parcel of land, being one sepa21 rately described in the assessment roll, as aforesaid, shall not be 22 again described or included therein; but all other persons being 23 claimants thereof, and desiring to have the same assessed to them, 24 shall have their names inserted with that of the person in whose 25 name it was first assessed. Any Assessor who shall knowingly or 26 by gross carelessness assess the same property twice in the same 27 assessment roll shall be guilty of malfeasance in office, and shall be 28 liable to immediate removal from office on due proof thereof. The 29 official maps or plans of cities, and duly recorded maps of private 30 property, should be adopted for convenience of descriptions. If the 31 property consists of a full lot, designated by number on any official 32 map of a city, town or village, then it shall be a sufficient descrip

tion by assessing it under the designation of such number on such 34 map; if it consists of a part of such lot, then the part must be described by boundaries, or such other description as may render 36 certain the part intended.

SEC. 82. When two or more persons shall own or hold distinct 2 and separate portions of the same city, town or village lot, or of 3 any farm, rancho or tract of land, and the Assessor shall have 4 assessed the whole thereof in one assessment, and such persons shall 5 desire to pay the taxes on their own portions thereof and no 6 other, the Taxcollector is directed and authorized to apportion the 7 tax and the percentage due thereon, if any, on their different parts of the same real property, and thereupon said several parts shall become liable for the tax so adjusted thereon the same as though 10 they had been so originally assessed.

8

9

SEC. 83. Where separate owners of the same lot or tract, or any 2 of them, shall make and deliver to the Assessor a description of their 3 several holdings, he shall asssess the same according to the descrip4tions so furnished (unless shown to be erroneous); and if he shall 5 wilfully or without any sufficient cause refuse to so assess the same, 6 he shall be liable to the person or persons so endeavoring to be cor7 rectly assessed for the full amount of their and each of their assess8 ments thereon.

SEC. 84. When the fee or legal title to any real property is still 2 in the Government of the United States, or of this State, the pos3 sessory right or equitable claim asserted or pretended thereto by any 4 person, or company, or corporation, together with all the improve5 ments thereon, shall be uniformly and equally assessed and taxed in 6 proportion to the just and fair value thereof, the same as real prop7 erty is required to be assessed; and in case the taxes thereon be not 8 paid, it shall be sold to enforce the payment thereof, in like manner 9 as real property; and the Taxcollector's or Sheriff's, or ex officio 10 Taxcollector's deed or conveyance of the same shall be deemed good 11 and effectual to pass to the purchaser every existing private title or 12 claim, and every interest, right, title and equitable and legal claim 13 asserted or pretended thereto by any person, or company or corpor14 ation claiming, possessing or pretending to the same. All kinds of 15 mines existing upon any such real property, and being actually 16 worked, not merely to retain possession but in good faith, and con17 tinually from year to year, and with manifest intent to procure val

uable proceeds therefrom, shall not be included in any such assess19 ment, but the extent thereof shall be excepted and reserved there20 from, the same being otherwise provided for in this Act.

2

5

SEC. 85. All lots, pieces and parcels of real property containing or supposed to contain gold, or silver, or lead, or quicksilver, or tin, 3 or zinc, or coal, or coal oil, or asphaltum, or iron, or copper, or mar4 ble, or porphyry, or granite or stone quarries, or any other valuable metals or gems, or valuable substances whatever, calculated to 6 increase or actually increasing the value of the real property con7 taining the same, shall be justly and equally assessed, like all other 8 property, according to the actual market value thereof, with a deduc9 tion of one third for risks, fluctuations and uncertainties in value, or 10 at the full rate for which the same would he received as good secur11 ity for the loan of money.

SEC. 86. The Board of Supervisors, or the County Assessors, of 2 every county shall procure, at the expense of the county and for the

3 use of the Assessors and other revenue officers therein, a map of all the lands in the county, representing all the private land claims and 5 all the cities, towns, villages, school districts or other political divis6 ions into which the same is divided, together with the. sections 7 thereof in accordance with the land surveys of the United States; or, if no such map be published, they shall cause one to be projected 9 by the County Surveyor of the county, as nearly accurate as may 10 be without measurement in the field (unless such measurement be 11 expressly ordered by the Board of Supervisors of the county) and 12 on a scale of sufficient magnitude to be of use to the Assessors in 13 delineating thereon, as near as may be, all the assessable real prop14 erty of the county; and the Assessors shall use said map as a guide for 15 the certain and correct performance of their duties, and shall delin16 eate or cause to be delineated on said map all lots, farms, tracts, 17 pieces and parcels of real property in the county claimed by or in 18 the possession of any person, or company or corporation; and all 19 descriptions of real property contained in the assessment roll of the 20 county shall be delineated thereon as accurately as may be; except21 ing, however, that in all cases where an official map can be procured 22 of any city, town or village therein, or where an authentic private survey and map of any other portion of the county is furnished the 24 Assessors, or can be readily obtained by them, the same shall be 25 adopted by them as their guide and means of description, being first 26 outlined on said county map; and no place shall be left on said 27 county map unassessed, except such as the Assessor knows to be 28 public lands, and not claimed or in possession of any person, or com29 pany or corporation.

23

5

9

SEC. 87. The Assessors shall also keep, in a book for that purpose, 2 to be called the "Personal Roll," a list of all the taxpayers in the 3 county, with their Post Office addresses thereto added; and all resi4 dent and non-resident taxpayers of the county shall have their names and addresses written therein by the Assessors, whenever 6 they shall ascertain or be informed thereof, by letter or otherwise. 7 Said personal roll shall follow the assessment roll, duplicate assess8 ment roll and information roll, and be each year returned to the Assessors for changes or additions; and to every person named 10 therein shall be individually addressed and sent a copy of the circu11 lars and notices required of every Taxcollector receiving a roll to 12 collect or advertising property for sale; and every Taxcollector, or 13 person acting as such, who shall fail or grossly neglect to diligently 14 and faithfully, by actually sending notices, keep all taxpayers 15 thoroughly informed of all their proceedings until they pay their 16 taxes, shall be deemed and adjudged guilty of malfeasance in office, 17 and may be removed from office on due proof thereof.

ASSESSMENTS OF PERSONAL PROPERTY.

SEC. 88. Personal property shall be assessed and taxed equally 2 and uniformly, according to the total value of all assets and of all 3 proceeds and profits, as hereinafter specified, of each and every

person, company and corporation having any personal property 5 within this State. And the assessments thereof shall be first ascer6 tained by compelling the holders thereof to give sworn statements 7 of the total value thereof as hereinafter directed, and by the evi

9

8 dence of any other persons whom the Assessors, or any of them, may summon or request to testify concerning the same; and all 10 persons are made competent witnesses and demanded and required. 11 to testify concerning the same whenever thereto requested by any 12 Assessor; and in case of any refusal, the Judge of any Court shall, on 13 application of any Assessor, issue a subpoena and compel a refusing 14 witness to testify, the same as in any judicial proceeding, and may 15 impose a fine on such witness for so refusing of not less than one 16 dollar nor more than fifty dollars, for each and every such refusal 17 made on a different day.

23456789

VESSELS AND BOATS.

SEC. 89. All ships, steamers and vessels of every class, which are by law required to be registered, shall be assessed equally and uni3 formly according to their value, and the taxes thereon shall be paid only in the county, or city and county, where the same are registered, enrolled or licensed; and all vessels, and their tackle and apparel, shall be liable for and may be sold to enforce the payment of all taxes due thereon, the same as personal property. And any Assessor who shall wilfully and knowingly assess, and any Taxcollector, or ex officio Taxcollector, who shall wilfully and knowingly demand or receive, any tax on any such vessel, or her tackle, or furniture or apparel, except in the county, or city and county, where 12 the same is registered, or enrolled or licensed, shall be guilty of mis13 demeanor, and on conviction thereof shall be punished by a fine not less than five hundred dollars nor over two thousand dollars, or by imprisonment in the County Jail for not less than one month nor 16 over one year, or by both such fine and imprisonment. Assessors 17 shall procure at the Custom-house in their county a list of the ves18 sels to be taxed therein.

10

11

14

15

SEC. 90. Any owner or owners of any vessel in this State who, whilst residing and owning the same in this State, shall cause or consent to the same being registered, enrolled or licensed in any port out of this State, shall be deemed, held and adjudged to have so registered, or enrolled or licensed the same for the purpose of 6 defrauding the revenues of this State, and the same shall be assessed 7 and taxed in this State regardless of such other enrollment, license or registration out of this State.

SEC. 91. All boats or small craft not required to be registered shall be assessed and taxed in the county where the same belong; and the Assessors shall deem the same to belong in the county wherein they are found, unless he receive legal proof to the contrary, or unless shown a valid receipt for the taxes thereon for the same year from 6 the Taxcollector of some other county.

23456

2

WAREHOUSES.

SEC. 92. Every warehouse-keeper or clerk, and every owner, or manager, or superintendent of every and any warehouse or store3 house, or place where goods, wares or merchandise are stored or 4 kept, within this State, who knows or can obtain access to the facts, is commanded and required to well and truly give to the Assessors,