The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1897-06-27
THAT BANK TAX DECISION.
Grounds on Which Judge Hughes Finds
for the Defendant
A Decision That Concerns Many
Banks as Well as Several
Counties.

cision of Judge Hughes IN the case Oh
the People against the National Bank
of d. o. Mills & Co., which was men
toned in yesterdays "Record-Um
The People of the State of California
(by w. f. Fitzgerald, Attorney General,
upon the complaint of e. P. Colgan,
Controller of said State), plaintiff, vs.
National Bank Of D. O. Mills 81 co. IA
national banking association, defend
ant. This is an action prosecuted by the
people against the defendant, which is
a national banking association, 10 re
cover the sum of $13, $40 alleged to be
due from the defendant for State and
county taxes for the fiscal year 1879
Proposed findings of fact have been
agreed upon by counsel for the re-
spective parties, from which it appears
that in the month of April, 1879, the AS
SCISSOR of Sacramento County furnished
the defendant blank statement re-
hurried to be furnished under the pro-
visions of Section 1860 of the Political
Code of this State; that thereafter, and
prior to the making of the assessment
hereinafter described, the said defen-
dant, through one of its officers, returned
said statement, duly verified by the oath
of such officer, to the Assessor. rms
statement contained the real property
owned by the defendant in the city OF
Sacramento and a statement that the
bank did not own any personal property
subject to taxation in said county.
Thereafter the Assessor called at the
bank and a conversation was had be-
tween the Assessor and the President
and Cashier of the bank, the substance
of which was that the Assessor was dis
satisfied with the statement, and in
which the officers of the bank reiterated
that they had no personal property SUBJ
1ect to taxation The Assessor there
upon made an arbitrary assessment of
the personal property of the bank, at
the sum of $500 900. The finding upon
the acts of the Assessor in making the
arbitrary assessment is as follows:
THAT defendant did, on or about the
4th day of April, 1895, furnish to the
Assessor of Sacramento County, a state
ment under oath, setting forth all the
real and personal property owned by
defendant, or in its possession on the
first Monday of March, 1895, and which
said defendant was advised and believed
was subject to assessment and taxation
In said county; and in and by said
said Assessor a description of the real
property aforesaid, but did not furnish
any description of said or any personal
property, claiming that all of said per-
sonal property, and all of the personal
property of defendant was exempt from
assessment and taxation under and by
virtue of the laws of the United States.
That said Assessor, Notwithstanding the
IL .frr.a ont n
proceed, without any subpoena or ex-
animation under oath of any officer,
agent or employee of the defendant, or
any other person in relation to such
statement so furnished him, to assess to
and against defendant the personal
property hereinbefore described, and to
value the same as hereinabove men
toned; and said assessment and valua-
tion were made without the knowledge
of defendant, and without any oppor-
tunity on its part to be heard in relation
thereto, in pursuance of any subpoena, or
upon any examination under OATH
The defendant contends that it is en-
fitled to a judgment; that the assess
ment on which the aforesaid tax is al
legged to be due from it is illegal and
void for two reasons:
First-Because the Assessor had no
jurisdiction to make an arbitrary assess
ment of the personal property of the
defendant; and,
Second-Because the personal prop
erty of the defendant, a national bank
ing association, is exempt from taxation
in the county of Sacramento, under the
provisions of the Act of Congress of the
United States, under which the defen-
dant is incorporated.
FIRST.
The powers of the Assessor are
enumerated in Section 3632 of the Po-
1itical Code, which reads as follows:
Section 1862. Every Assessor shall
have power: l. To require any person
found within such Assessors respective
county to make and subscribe an affi-
davit, giving his name and place of resi-
dence:
"2. To subpoena and examine any per-
son in relation to any statement fur
nished to him, or which discloses prop
erty which is assessable in his respective
county; and he may exercise this power
in any county where the persons whom
he desires to examine may be found, but
. shall have no power to require such
persons to appear before him in any
ether county than that in which the
subpoena is served upon them. Every
person who shall refuse to furnish the
statement hereinbefore rquired in this
chapter, or to make and subscribe such
affidavit respecting his name and place
of residence or to appear and testify
when requested so to do by the Assessor
as above provided, shall, for each and
every refusal, and as often as the same
is repeated, forfeit to the people of the
State the sum of 800 in gold coin of the
United States, to be recovered by action
brought in their name by the respective
Assessor, in any Police or Justices
Court In case such affidavit shall show
the residence of the person making the
same to be in any county other than that
in which it is taken, or the statement
shall disclose property in any county
other than that in which it is made. the
Assessor shall, in the respective case,
file the affidavit or statement in his Of
flee, and transmit copy of the same.
certified by him, to the Assessor of the
county in which such residence or prop
erty is therein shown to be. One-half
of all moneys recovered by any As
SCISSOR under the provisions of this Sec
tion, must by him be paid into the treas
pry of his county, and the other half
may be retained by the Assessor for his
own USE
Section 1858 of the same Code pro-
yides that:
Section 1858. If any person, after de-
mand made by the Assessor, neglects
or refuses to give under oath the state
ment herein provided for, or to comply
xx-f+1 &c IF