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3 a false name or a false place of residence, or wilfully refusing to give 4 the statement of personal property and receipts in manner and form, 5 and under oath or affirmation, as directed by this Act, sball, in addi6 tion to all and any other penalties prescribed by this Act, be guilty 7 of misdemeanor, and on conviction thereof sball be punished by a 8 fine of not less tban 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.
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 bim 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 boldings. And where large 18 ranchos or tracts of real property aro 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 descrip33 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 35 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 villago 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 8 of the same real property, and thereupon said several parts sball 9 become liable for the tax so adjusted thereon the same as though 10 they had been so originally assessed.
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 descrip4 étions so furnished (unless shown to be erroneous); and if he sball 5 wilfully or without any sufficient cause refuse to so assess the same, 6 be 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 arrd 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 corpor11 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 val18 uable proceeds therefrom, shall not be included in any such assess-, 19 ment, but the extent thereof shall be excepted and reserved there20 from, the same being otherwise provided for in this Act.
Sec. 85. All lots, pieces and parcels of real property containing 2 or supposed to contain gold, or silver, or lead, or quicksilver, or tin,
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 5 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 tbird for risks, fluctuations and uncertainties in value, or 10 at the full rate for which the same would be received as good secur11
ity for the loan of money.
Sec. 86. The Board of Supervisors, or the County Assessors, of 2 every county sball procure, at the expense of the county and for the
3 use of the Assessors and other revenue officers therein, a map of all 4 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; 8 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 delin. 16 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 wbere an official map can be procured 22 of any city, town or village therein, or where an autbentic private 23 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 sball 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.
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 resi. 4 dent and non-resident taxpayers of the county shall have their 5 names and addresses written therein by the Assessors, whenever 6 they sball 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 9 Assessors for changes or additions; and to every person named 10 tberein shall be individually addressed and sent a copy of the circu. 11 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 sball fail or grossly neglect to diligently 14 and faithfully, by actually sending notices, keep all taxpayers 15 thorougbly 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 4 person, company and corporation having any personal property 5 within this State. And the assessments thereof shall be first ascer. 6 tained by compelling the holders thereof to give sworn statements 7 of the total value thereof as hereinafter directed, and by the evi8 dence of any other persons whom the Assessors, or any of them, 9
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 subpena 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.
VESSELS AND BOATS.
SEC. 89. All ships, steamers and vessels of every class, which are 2 by law required to be registered, shall be assessed equally and uni3 formly according to their value, and the taxes thereon sball be paid 4 only in the county, or city and county, where the same are regis5 tered, enrolled or licensed; and all vessels, and their tackle and 6 apparel, sball be liable for and may be sold to enforce the payment 7 of all taxes due thereon, the same as personal property. And any 8 Assessor wbo shall wilfully and knowingly assess, and any Taxcol
lector, or ex officio Taxcollector, wbo shall wilfully and knowingly 10 demand or receive, any tax on any such vessel, or her tackle, or fur
niture 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 14 less than five hundred dollars nor over two thousand dollars, or by 15 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 tbeir county a list of the ves18 sels to be taxed therein.
SEC. 90. Any owner or owners of any vessel in this State who, 2 whilst residing and owning the same in this State, shall cause or con3 sent to the same being registered, enrolled or licensed in any port 4 out of this State, shall be deemed, held and adjudged to have so 5 registered, or enrolled or licensed the samo 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 8 or registration out of this State.
Sec. 91. All boats or small craft not required to be registered sball 2 be assessed and taxed in the county where the same belong; and the 3 Assessors shall deem the same to belong in the county wherein they 4 are found, unless he receive legal proof to the contrary, or unless 5 shown a valid receipt for the taxes thereon for the same year from 6 the Taxcollector of some other county.
Sec. 92. Every warehouse-keeper or clerk, and every owner, or 2 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, 5 is commanded and required to well and truly give to the Assessors,
6 or to their Deputy Assessor, when thereunto requested by either of 7 them, a just and full statement, under oath, of all and every tbe 8 packages of goods, wares and merchandise stored in his warehouse,
or under bis care or control, in any place, together with the names 10 of the owners thereof, as far as it is possible for him to know or 11 ascertain the same, or according to the best of bis judgment, opinion 12 or belief; and any such person who shall knowingly or wilfully 13 refuse to make such statement to the Assessor or to his deputy,
when requested so to do, as aforesaid, shall be guilty of misde15 meanor, and on conviction thereof shall be punished by a fine of not 16 less than three hundred dollars, nor more than one thousand dollars, 17 for each and every such refusal, or by imprisonment in the County 18 Jail for not less than ten days, nor more than thirty days, or by both 19 such fine and imprisonment, for each and every such refusal.
Sec. 93. Article six of an Act to provide revenue for the support 2 of the Government of this State, passed May fifteenth, eighteen 3 hundred and fifty-four, and all Acts and parts of Acts imposing or 4 requiring any special regulation, tax or charge on consigned goods, 5 or making any distinction, for purposes of revenue, between con6 signed goods and any other goods, wares or merchandise, are bereby 7 repealed. And every mercbant or otber individual who shall know8 ingly omit, from any statement required by this Act, any goods, 9 wares or merchandise, or other personal property subject to taxa. 10 tion, under any claim, idea or pretext that the same are consigned 11 goods, and therefore not taxablo, or under any pretext wbatever, 12 shall be guilty of misdemeanor, and on conviction thereof shall be 13 punished by a fine of not less than fifty dollars nor more than two 14 thousand dollars, or by imprisonment in the County Jail for not less 15 tban ten days nor more than six 'months, or by both such fine and 16 imprisonment for each and every such offence.
CONVEYANCES AND BARGAINS.
Sec. 94. Conveyances of property, real or personal, and bargains 2 concerning the sale or delivery thereof, shall be held, for the pur3 poses of revenue, to affect the title to the property only, and pot to 4 create new property.
Sec. 95. Bargains concerning property sball not be assessed 2 where it is shown that the property concerning which the bargain 3 is made is itself assessed.
Sec. 96. No conveyance of property shall be assessed where it is 2 shown that the property conveyed is itself assessed; but all assets 3 or proceeds and profits stated or estimated must invariably include 4 all solvent debts exceeding actual bona fide existing indebtedness.
STATEMENTS OF PERSONAL PROPERTY.
Sec. 97. The better to insure equality and uniformity in the 2 assessment and taxation of personal property, every owner, pos3 sessor, claimant, manager or holder of any such property is required,