Imperial Valley press., 1908-05-16
TAXATION LAW.
Continued from page twoJ

ments of possession of, claim to or right to the possession of land, shall be immediately due and payable upon assessment, and shall be collected by the assessor as provided in this chap ter"
 "The assessment having been legal >ly and properly made as required by law, and the taxes being due and pay- able the fact that the assessor threat ened to proceed and sell plaintiffs in- terest in the land in question unless said taxes were immediately paid is quite immaterial. The pro perty of the plaintiff in the land being subject to taxation and the assessment having been properly made, it was the duty of the plaintig to pay the taxes. In Phelan vs. San Francisco, 121 Cal i, this Court said: "If the tax was valid and constituted a lien upon plaintiffs property, his protest at the time of making the payment gives him no right to recovery. Neither the lien of the,tax nor his obligation to pay it ceased by reason of any defect in the proceedings for a sale of the land to enforce it's collection, and the satisfac- tion of this obligation, as we'll as the release of the lien, was a sufficient mo tive and consideration for the pay ment to take from it all character of duress'
 From the law and the decisions of the Supreme Court of this State upon the law, it is apparent first that as- sessment of possessory interests is valid; second, that said possessory in- terests are classed as real estate; third, that notwithstanding the fact that said possessory interests are classed as real estate the assessor must collect the tax in one installment at the rate prevailing last year, and on his failure so to do, it will be my duty to bring suit against him in Au- gust of this year.
 The imposition of taxes is in invi- tum and all proceedings must be strictly construed. Should the asses sor depart in any material respect from the law in the assessment and collection of these taxes, he would in validate the, ,assessm ents and would be responsible personally and upon his bond. There is mo way provided whereby these taxes could be collect ed in two installments and if such procedure were resorted to- the tax payer would not be required to pay his taxes.
 Barring a few acres of school land patented from the State there has been not one foot of land patented in this county since last years assess ment If possessory interests are not assessed, we will have the same situ- ation to deal with next year as con- fronted your Honorable Board in the past year, and if possessory interests are assessed, they must be assessed as have detailed herein,~and all taxes must be collected as herein set out
 As regards the power of the Board of Supervisors sitting as a Board of Equalization, you are limited in your changes to those people who appear and file verified request for the change. You have no power to strike out from an assessment made by an assessor property assessed by him. (50 Cal- 2S2, A Cal. 613). "A Board of equalization acts judicially in rais- ing or lowering an assessment ana has no arbitrary power of assessment or re-asseSsment It cannot act with out hearing upon notice given to the person assessed nor change an assess made by the assessor without evidence adduced authorizing such change. (131 Cal. 226.)
 In short the laws of this state have placed certain duties upon certain of ficers. It is the duty of the assessor to assess property in accordance with the law. It is the duty of the Board of Supervisors to readjust assessments inequitably made. Under that duty they cannot change a scheme of as sessment but can only act on individ ual cases where it can be shown that in comparison with other cases, the individual assessment is unjust. The District Attorney can do nothing but advise as to what he considers the law. It is not my province, nor the province of the Board of Supervisors to say how the assessor shall make his assessments, nor what valuation he shall place.
 In closing, permit me to say that am in no wise responsible for any values fixed by the assessor, nor am responsible for the assessment ot possessory interests. The State Board of Equalization visited this county last winter and suggested this method and discussed it fully, and it was upon their recommendation that the asses sor proceeded to put this kind of pro perty upon the assessment roll. He naturally consulted me as to the method of collection, and I advised him as to the law. As to the merit of this assessment scheme, it is not