Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1880-03-13
coMpLETING AsslssMENr RoII.

Section r. Section 1862 of said Code is hereby
amended so to read as follows: 1862. On or be-
fore the first Monday of July in each year, the As
sesser must complete his assessment book. He and
his deputies must take and subscribe an affidavit in
the assessment book, to be substantially as follows
al, -, Assessor of (or Deputy Assessor, as the
case may be) - county, do swear that between the
first Monday in March and the first Monday in July,
eighteen hundred and -, made diligent inquiry
and examination to ascertain all the property within
the county (or within the subdivision thereof assess
ed by me- as the may be) subject to assessment
by me, and that the same has been assessed on the
assessment book, equally and uniformly. according
to the best of my judgment, information and belief,
at its full cash value and that l have faithfully
complied with all the duties imposed the Assessor
under the revenue laws and that have not i'm
posed any unjust assessment through malice ILL.,
WILL nor allowed any to escape just and equal
assessment through favor reward" But the
failure take subscribe such affidavit or any
affidavit, will not in any affect the validity
of the sment
WATER DITcHEs, ROADS AND, TELEGRAPH
LINES.
Section IS. Section 1868 of said Code is hereby
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bitches constructed for mining manufacturing or
irrigation purposes, and wagon or turnpike toll
roads or telegraph lines with their franchises and
all improvements attached to such properties must
be listed by the Assessor as real estate and IS a
whole, without separating the land and the improve
ments either in the description valuation of the
same.
ASSESSMENT OF RAILROADS.
Section IA. There is hereby added to the Political
Code section, to be known as Section 1864 to
read follows 3G64. On or before the first
Monday in May in each year the State Boai of
Equalization shall assess the franchise roadway
roadbed rails and rolling stock of railroads operated
in more than one county. The President, Secretary,
Cashier, or Managing Agent, or such other officer as
the State Board of Equalization may designate of
any corporation operating any railway in more than
one county in this State shall furnish said Board on
or before the first Monday of April, in each year.
statement, signed and sworn to by one of such Of
cers, showing, in ceail for the year ending on the
| first Monday in March in such year (a.) The whole
number of miles owned, operated, or leased in the
State by such corporation making the return and
the value thereof per mile, with detailed state
ment of all property Of every kind located in the
State. o. Also detailed statement of the num-
Der and value thereof Of engines, passenger, mail,
express baggage freight and other cars or property
used IN operating or repairing such railway in this
State and on railways which part of lines ex-
tending beyond the lin ts of this State the return
shall show the actual amount Of rolling stock In
the corporations line in the State during the
year for which the return is made The return shall
show the amount Of rolling stock, the annual gross.
earnings of the entire railway and the proportionate
annual gross earnings OF the same in this State as
nearly as practicable, and all property designated
hereafter in this section and such other facts as the
State Board OF EQUALIZATION may, in writing, re-
quire. II such officers fail to make such statement
said Board of Equalization shall proceed to
assess the property of the corporations 80 falling
and the valuation fixed by them shall be final
and conclusive. The said property shall be assessed
atits actual cash value, The assessment shall be made
upon the entire railway within the State and 81 all
include the night Of way, road-bed, track, bridges,
culverts and rolling stock. The depots, station
grounds, shops, buildings and gravel beds shall be
| tcoSIINUED on LAST PAaEl