Year: 1873

SEC. 1927. An property must be assessed
at its full cash value.


SEC. 1928. The Assessor must, between
the first Monday in March and the first Mon
day of July IN each year. ascertain the
names Of all taxable Inhabitants, and all the
property in his county subject to taxation,
and must assess such property to the persons
who own, claim. have the possession or coll
troll thereof


SEC. He must exact from each person a
statement in writing showing separately:


l. All property belonging to, claimed by,
or in the possession or under the control or
management of such person;


2. All property belonging to, claimed by,
or in the possession or under the control or
management of any firm Of which such per-
| son is member;


3. All property belonging to, claimed by,
or in the possession or under the cou.rol or
management of any corporation Of which
such person is President, Secretary, Cashier,
or Managing Agent;


4. The county in which such property is
situated, or in which it is liable to taxation


5. An exact description of all lands, i'm
provements, ard personal property, including
all vessels, steamers, and other water craft,
and deposits of money or gold dust, and the
names Of the persons with whom such de-
posits are made, and the places in which
they may be found;


6. All other facts required BY the State
Board of Equalization or by the Assessor.


Whenever one member of a firm or one Of
the proper officers of a corporation has made
a statement showing the property of the firm
or corporation, another member of the firm
or another officer need not include such prop
erty in the statement made by him, but his
statement must show the name of the person
or officer who made the statement in which
such property is included


Sec. $500. The Board of Supervisors
must furnish the Assessor with "blank
forms" of the Statements provided for in the
preceding section, ,affixing thereto an afiid wit
which must be substantially as follows:


|, -, do swear that the above list
contains full and correct statement of all
property subject to taxation which l, or any
firm of which am member, or any cor
pora'on, association, or company of which !
am President, Secretary, Cashier, or Man
aging Agent, own, claim, possess or control,
and which is rot already assessed.


SEC. 1851. The Assessor may fill ont the
statemen. at the time he presents it, or he
may deliver it to the person and require him,
within an appointed time, to return the same
to him, properly fll,d out


SEC 3632 Tie Assessor may, in his dis
cretion, subpoena and examine witnesses in
relation to any stat'ment; and all persons
are required 10 testify when requested to do
so by him. and in ,se of refusal, the judge
of any Court must issue subpoena and
compel Il refusing witnesss to give testimony
and may for each refusal impose fine moi
exceeding twenty dollars.


SEC. 3G33. If any person, after demand
made by the Assessor, neglects or refuses to
give under oath the statemen, herein provided
for, or to comply with the other requirements
of this Title, the Assessor must note the re-
fusal on the assessment book, opposite his
name, and must make an estimate of the
value of the property of such person; and the
value so fixed must not be reduced by the
Board of Supervisors.


Sec. 1854 Whenever the Assessor deems
it necessary to obtain an accurate description
of any tract or lot of land in his county, he
may require the owner or his agent to fur
nish the same, with any title papers he may
have in his possession; and if on demand the
owner or agent negects or refuses to furnish
the same, the Assessor may employ the
County Surveyor to make out description
of the boundaries and location thereof, and n
statement of quantity of land therein; and
the expenses of such survey must be returned
by the Assessor to the County Auditor. who
| must add the amount to the taxes assessed
| upon the property, which amount 80 added
must, when collected by the Collector of the
county, be paid over to the County Sur
veyor.


| SEC. $685. IF the owner or claimant ol
any property, not listed by another person,
is absent or unknown, the Assessor must
make an estimate of the value of such prop
erty.


SEC. 1886. II the name of the absent
owner is known to the Assessor, the property
must be assessed in his name; if unknown,
the property must be assessed to "unknown
| owners.


SEC. 3637. The Assessor, as soon as he
receives a statement OF any taxable property
situated in another county, must make a
copy of such statement for each county in
which the same is situated, and transmit the
same, by mail or Express, to the Assessor OF
the proper county, who must assess the
same as other taxable property therein.


SEC. 363S. All personal property con
signed for sale to any person within tn 5
State from any place out of this State must
be assessed as other property.


SEC. 3639. When person is assessed as
agent, trustee, bailee, guardian, executor, OF
administrator, his representa- We designation
must be added to his name, and the
assessment entered on separate line from
his individual assessment


SEC. 364O. The owner or holder of stock
in any firm or corporation. the entire capital
or property whereof is assessed, must not bt