The San Francisco call., 1909-05-31
Taxation

chan. Al. Appropriates $4,000 to be used
BY the state board OF equalization In collecting
data touching the transfer OF real property IA
the several counties and for expert accountants
to verify and prove the railway reports nade
to the board for assessment purposes .,,.,..,
Chap. 233: Amends section 5oAl ppHtlcdl
code relating 10 assessment and collection oI
taxes by providing that all taxes on railroad
property imposed upon townships ROAD, senoot
OF other local districts shall be collected By the
county tax collector in the same manner and aI
the same time county taxes
Chap. 23Ss Amends section 369s, BY proyd-
ing that the state board OF equalization Bay
hold special meetings at any place IN the state
at the direction OF the chairman. and that &C
such meetings it may transact any Of the ousl-
ness formerly prescribed 10 be transacted az the
state capital except tskin5 hnal action IN raiS-
ing OF lowering county assessment Toll ot Tue
assessment OF a rairoad BY providing that sie
board may send its secretary or duly accrediJed
representative TO make invest gatlons 10 tue
several counties: summon officers Of such conn
ties before the board or such representatives 70
give testimony; by providing f9r tne .,sns
for biennial reports 10 the governor instead "l
annual reports; by empowering the board 70 sum
mon any person having know ledge OF the ousl-
ness ~ a railroad to testify and produce papers.
examine the books. papers and accounts OF rail-
road companies ana oN froFlllns fis s"se - a--,a.t,
hcer. employe or agent VINO refuses oL nes.ectS
to testify under subpoena or 10 produce pape.s
OF books may be punished FOR contempt Dy IN
prisOnment for not more tnan nVe GAYS OF %
a fine Of not more than $500 OF both me and
fmprisonmens; amends sect.el 5S5t Pohticat
code BY providing that poll taxes snail become
delhauent and penalty attach on the hrst Mon
dsv in August instead OF h7st Monday I'm July.
and amends sections 3S4S and 3SS+ relating 10
the preparation of poll tax receipts 70 maze
them conform to the amendment OF section asia
Chap. 29S: Adds section SISoa new 70 the
political code. and provides metnod TOT seer
lug proper and valid deeds Tor real pfopery
purchased By the state prior TO March y le's-
for delinquent state and county taxes. Tax col
IectOrs are authorized to serve in person OF pF
agent notice Oh all owners and 10 take such
other stems as NAV be necessary and as would
be necessary for private purchaser
sixtv-second years. provides that board OF equal
ization must FIX rate that vii prod1ee IolioWsss
O25 600: school fund S3. 199. 33s; high school
fund, SSef o0J: interest and sinking fund sl4l.-
600: school fund, S3199336: high school fund.
1884, ,Oo5; interest and sinking rund. Sitl.t-,-
Chap 609: Amends section Sol's politlsat .'
code hy including credits, claims, debts AMI
demands due accruing from deposits IN building
and loan associations in the tax exemptions 7l
such credits with savings banks, and defining
them as an interest In the property 0f the coz
poration not 10 be assessed against the owner OF
the credit
state based on delinquent tax sales since lS94-
where the five year redemption period mas eX-
pired. and where Hot an OF me ga as'iol,e i.s
ments touching registration o. notices senl
through the mails. Deeds In litigation when the
act becomes operative are especially exempted
cbap- sii: Amends section 1926. political
code. BY eliminating cost OF collections from
the estimates to be made by the state board OF
onalfzatfOn for the annual tax levy
Chap 6f2. Amends section 3TS5 by providing
that in all cases where land heretofore sold
for deIinduent taxes TO purchasers other tnan
the state and the deeds have not been executed
within the year allowed By the amendment OF
the same section approved IN 1907, the pur-
chaser shall be deemed TO have reiinqusned all
his rights
procedure BY providing that redemptioner
NAV serve the required notice and certificates
uu0n the sheri6 who made the sale or bis sue
eessor in office
Chap S29: Fixes the university tax at 8 cents
ad valoreu upOu each 500 worth of taxable
property in the state. The proceeds of such tax
must be converted into n separate state uni
versitv fund BY the act such fund is appro
priated without reference 70 dscal years for the
use OF the university and the same nav he
drawn uoon the order OF the board Of regents
The money so derived must BE- used only for
support and permanent Improvement ot the
university. provided however. that during the