day of August, A. D. 1857, being the day when the said judgment was docketed in the aforesaid county of San Mateo, or upon the day when the aforesaid levy was made, under and by virtue of the hereinbefore mentioned execution, or had at any time since or now hath: to have and to hold the said above-granted and described tracts of land and premises, and every part and parcel thereof, with the rights, privileges, hereditaments and appurtenances thereto belonging, or in anywise appertaining unto the said party of the second part, his heirs and assigns forever, as fully and absolutely as the said party of the first part, in his official capacity of sheriff as aforesaid, and under the authority aforesaid, may, can or ought to grant, sell or convey the same. In witness whereof the said party of the first part has hereunto set his hand and seal, the day and year first herein before written. JOHN W. ACKERSON, Sheriff, &c. [L. S.]

Sealed and delivered in presence of

CHAPTER XXXVII.

TAXES.

ALL property of every kind and nature whatsoever, within this state, shall be subject to taxation, except:

1. All lands and lots of grounds with buildings, improvements and structures thereon, belonging to the state or to any municipal corporation, or to any county of the state, and all lands belonging to the United States, or to this state, and all buildings and improvements belonging to the United States or to this state.

2. Court-houses, jails, town-halls, council chambers, markethouses, belonging to any county or municipal corporation; houses occupied by fire-companies, and their apparatus, and other public structures and edifices, and all squares and lots kept open for health or public use, or for ornament, belonging to any county, city, town, or village in this state.

3. Colleges, school-houses and other buildings for the purposes of education, with their furniture, libraries, and all other equipments, and the lots or lands thereto appurtenant and used therewith, so long as the same shall be used for that purpose, unless the same are private property from which a rent or valuable consideration for their use is derived, in which latter case they shall be taxed as other property.

4. Public hospitals, asylums, poor-houses, and other charitable or benevolent institutions for the relief of the indigent and afflicted, and the lots or lands thereto appurtenant, with all their furniture and equipments, so long as the same shall be used for that purpose only, and without pecuniary gain.

5. Churches, chapels, and other buildings for religious worship, with their furniture and equipments, and the lots of ground appurtenant thereto, and used therewith; provided rent is not paid for such ground, so long as the same shall be used for such purpose only, without yielding rent.

6. Cemeteries and graveyards set apart and used for the purpose of interring the dead.

7. The property of widows, or orphan children, to the amount of one thousand dollars.

8. Growing crops.

9. Mining claims.'

The following provision applies only to the city and county of San Francisco:

In all cases where property other than growing crops or mining claims is claimed as exempted from taxation under the provisions of this section, by any person, association or corporation, except the United States, or the state of California, such person, association or corporation, in order to entitle himself or themselves to the benefit of such exemption, shall make a statement in writing to the tax collector, setting forth the property claimed to be exempted, by whom such property is owned, and the reason for such exemption. Such statement shall be verified by the oath of the person claiming such exemption, or of some person on his behalf, and where the statement is made by an association or corporation, it shall be verified by the oath of some person on behalf of said association or corporation. The tax collector, or any of his deputies, is hereby authorized and empowered to administer such oath, and to prescribe the form thereof without charge. Such statement in writing, duly verified as aforesaid, shall be delivered to the tax collector prior to the third Monday of October in each year."

It is also provided, that in San Francisco, every person, corporation or company owning property in the county, or having it in his possession or under his control, must render a statement thereof to the city and county assessor between the first Monday of February and the second Monday in March, the requisites of which are set forth in the following forms, entitled "Statement of Property Rendered for Assessment," and "Affidavit to be Made to Foregoing Statement." Such statement is final and conclusive as to personal estate."

If such statement be not given in, it is the duty of the assessor of the city and county of San Francisco to assess such

property and fix the value thereof; and his valuation shall be conclusive and without appeal, so far as personal estate is concerned, and shall be final and conclusive so far as real estate is concerned, unless such estimate is altered by the board of equalization.'

In the other counties of the state, the county assessor is required, between the first Monday of March and the first Monday of August, to demand from every person and company, a statement under oath, of their property, or that in their charge; and if such person or company neglects or refuses to give the assessor such statement under oath, or if the owner or claimant of any property be unknown, or absent or non-resident, and no statement be given for such owner, the assessor fixes the value of the property, and his valuation is conclusive upon personal estate; and final and conclusive upon real estate and improvements on public lands, unless such estimate is altered by the board of equalization.'

The supervisors of the county constitute the board of equalization. The board meet on the second Monday of August, and continue in session from time to time till the business of equalization presented to them is disposed of; not however beyond the second Monday in September. When the board is in session they may hear complaints as to assessment, and reduce the valuation where it has been assessed too high, and raise it where it has been assessed too low.'

In the case of Moore vs. Patch, a suit in regard to the legality of certain taxes, the Supreme Court remarks as follows:

"A general impression seems to prevail that no tax sale can be made which will be effectual to pass title. Without expressing any opinion on the facts of any given case, it may not be out of place to suggest that consequences of a serious character may result to owners of property by a too confident reliance upon the idea that taxes may be left unpaid with impunity."

Each male inhabitant of this state over twenty-one years of age, and not by law exempt from poll-tax, shall pay a poll-tax for the use of the state and county of three dollars, between the

1 Laws 1859, pp. 345, 346.

2 id. 1857, pp. 326, 827.

id. 1857, p. 829.

first day of March and the first Monday of August. If not paid before the first Monday of August, it shall be four dollars.'

STAMP DUTY.

The following duty or stamp tax is hereby imposed on every sheet or piece of paper, parchment, or other material upon which may be written, printed, engraved, or lithographed, or other means of designation, on either of the following-described instruments, to wit:

Any bill of lading, contract, agreement, or obligation for the transportation or conveyance from any point or place in this state, to any point or place without the limits of this state, of any sum, amount, or quantity of gold or silver coin, in whole or in part, gold-dust, or gold, or silver, in bars or other form, by or between any person or persons, firm or firms, corporation or corporations, or other associations, either as principal or agent, or attorney, or consignee, or consignor, to wit: for one hundred dollars, thirty cents; and all sums over one hundred dollars a stamp tax or duty of one-fifth of one per cent. upon the amount or value thereof, the payment whereof to be included in the bill of lading, contract, or agreement, or obligation for the transportation or conveyance thereof, as in this section provided, having attached thereto, or stamped thereon, a stamp or stamps, expressing, in value, the amount of such tax duty.

Any license to practise, or certificate of admission of any attorney at law, granted by any court in this state, ten dollars. Any policy of insurance, contract, or instrument in the nature thereof, upon any house, factory, machinery, ship, steamer, or vessel of any description, any goods, wares, or merchandise, or furniture, or any life insurance, if to run for one year or more, one-half of the duty levied on bills of lading, as herein provided; if for nine months and not more than twelve months, threefourths of the rates last above established; if for six months and not over nine months, one-half of the above established rates; if for three months and not over six months, one-fourth of the above established rates.

Any receipt for the payment for, or any contract, certificate, or

1 Laws 1857, p. 343.