The Placer herald., 1873-03-08

poration.
SEC. 3G42 The un1istributed or unparti-
toned property or deceased persons may be
assessed to the heirs, guardians, executors,
or administrators: and a payment of taxes
by either binds all the parties in interest for
their equal proportions.
SEC. 3643. Ferries and toll bridges must
be assessed in the county where the tolls are
collected
Sec. 3644. All vessels of every class
which are 10y law required to he registered
must be assessed and the taxes thereon paid
only in the county, or city and county,
where the same are registered, enrolled, or
liccnsed
SEC. 3G45. Vessels registered, licensed,
or enrolled out of and plying in whole or in
part in the waters of this State, the owners
of which reside in this State must be assessed
in this State.
SEC. 3646. All boats and small craft not
required to be registered, must be assessed
in the county where their owner resides.
Sec. 36A7. Money and property in litiga-
ton in possession of a County Treasurer, of
Court, County Clerk, or Receiver, must be
assessed to such Treasurer, Clerk, or Re
ceiver, and the taxes be paid thereon under
the direction of the Court.
SEC. 364S. Any property willfuy con-
cealed, removed, transferred, or misrepre-
sented 10y the owner or agent thereof,
TO evade taxation, upon discovery must
be assessed at not exceeding ten times
lis value, and the assessment so made must
not be reduced by the Board OF Supervisors.
Src 3649. Any property discovered 10y
the Assessor to have escaped assessment for
the last preceding year, if such property is in
the ownership or under the control of the
same person who owned or controlled it for
such preceding year, may be assessed at
double its valre
SEC. 1850. The Assessor must prepare an
assessment book, with appropriate headings,
alphabetically arranged, in which must be
listed all property within the county, and in
which must be specified in separate columns
under the appropriate headings;
l. The name of the person to whom the
property is assessed;
2. Land by township, range, section, or
fractional section: and when such land is not
II congressional division or subdivision, by
metes and bounds, or other description sufi-
cient to identify it, giving an estimate Of
the number of acres locality, and the i'm
provemen,s thereon;
3. City and town lots, naming the city or
town, and the number, block, according to
the system of numbering in such city or
town, and improvements thereon;
4. All personal property, showing the
number. kind, amount, and quality; but a
failure TO cnumeraie in detail such personal
property docs not invalid the assessment; !;
g. The cash value OF real estate, other
than city or town LOTS
g. The cash value of improvements on
such real estate;
7. The cash value Of city and town lots;
8. The cash value of improvements on
city and town lots;
g. The cash value of improvements on
real estate assessed to persons other than the
owners of the real estate;
TO- The cash value of all personal prop
ertv. exclusive of money;
IL. Amount of money;
H. The total value OF all property
49, The total value of all property after
equalization by the State Board;
IA: The figure one, (D, in separate col
umns, opposite the name of every person
liable to pay road poll tax or poll tax.
15 Such other things as the Board Of
Equalization may require.
SEC. 1862 On or before the first Monday
of July, in each year, the Assessor must
complete his assessment book He and his
deputies must take and subscribe an affida
Wit in the assessment book, to be substan
tally as follows
W,-, Assessor of Tor Deputy Asses
sor, as the case may be) - County, do
swear that between the first Monday in July,
eighteen hundred and --, have made
diligent inquiry and examination to ascertain
all the property within the county Tor within
the subdivision thereof assessed by me, as
the case may be), subject to taxation, and
that have assessed it on the assessment
book, equally and uniformly according to the
best of my judgment information and belief, at
Is full cas- value; and that have faithfully
complied with all the duties imposed on the
Assessor under the revenue laws; and that
have not imposd any unjust assessment
through malice or i'll will, nor allowed any
one to escape just and equal assessment
through favor or reward.
But the failure to take or subscribe such
an affidavit or any affidavit, will not in any
manner affect the validity of the assessment.
SEC. 1868. The Assessor must, when di-
rec Ded so to do by the Board Of Supervisors,
in a map book make a plan of the various
blocks within any Incorporated city or town,
and mnl. thereon in each subdivision the
name of the person to whom it is assessed.
SEC. 1854. AS soon AS completed, the as
sessmeut book, together with the map book
md statement, must be delivered TO the
Clerk of the Board of Supervisors, who must
Immediately give notice thereof and of the
time the Board will meet to equalize assess
ments, by publication in newspaper, ifany
IS printed in the county if none, then in such
manner Ms the Board may direct; and in the