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thereof, whenever deemed necessary, the several counties of the State, for the purpose of inspecting the property and learning the value thereof.

11. To call before it, or any member thereof, on such visit, any officers of the county, and to require them to produce any public records in their custody.

12. To issue subpœnas for the attendance of witnesses or the production of books before the Board, or any member thereof; which subpænas must be signed by a member of the Board, and may be served by any person.

14. To appoint a Clerk; prescribe and enforce his duties. The Clerk shall hold his office during the pleasure of the Board; 15. To report to the Governor, annually, a statement showing:

First The acreage of each county in the State that is assessed.

Second-The amount assessed per acre.

Third-The aggregate value of all town and city lots.

Fourth The aggregate value of all real estate in the State. Fifth The kinds of personal property in each county, and the value of each kind.

Sixth The aggregate value of all personal property in the State.

Seventh-Any information relative to the assessment of property and the collection of revenue.

Eighth Such further suggestions as it shall deem proper. 16. To keep a record of all its proceedings. [In effect April 3, 1880.]

Section amended in 1880-to meet requirements of Const. Cal. 1879.

State Board of Equalization--establishment of, in Political Code, held constitutional, under Const. Cal. 1849, 46 Cal. 473. Powers of, under Const. Cal. 1879, § 9, Art. 13, held limited to equalizing county assessment rolls, and not to extend to alteration of individual assessments (mentioned in subd. 9 of this Section), in Wells, Fargo & Co. v. State Board of Equalization, September 18, 1880, 6 P. C. L. J. 358.

3693. When, after a general investigation by the Board, the property is found to be assessed above or below its full cash value, the Board may, without notice, so determine, and mustadd to or deduct from the valuation:

1. The real estate;

2. Improvements upon such real estate;

3. The personal property, except money, such per centum respectively as is sufficient to raise or reduce it to its full cash value. [In effect April 3, 1880.]

Changes in section-repealed 1876; but re-enacted 1880.

Section held unconstitutional-as it stood (under Const. Cal. 1849), before its repeal in 1876, because in effect constituting the members of the Board Assessors, 47 Cal. 659.

3694. If the County Auditor fails to forward to the State Board of Equalization the statement provided for in section three thousand seven hundred and twenty-eight, the Board must obtain the statement, or so much thereof as is necessary, from other and reliable sources. [In effect April 1, 1876.]

3695. When the equalization among the several counties is completed, the Clerk of the Board must transmit to each County Auditor a statement of the changes made by the Board in the assessment roll of the county, or in any assessment contained therein, and of the per centum to be added to or deducted from the valuation of such statement, which shall be prima facie evidence of the regularity of all proceedings of the Board, resulting in the action which is the subject matter of the statement. [In effect April 3, 1880.] Changes in section-repealed 1876, re-enacted 1880.

Prima facie evidence-defined, Code Civ. Proc. § 1833.

3696. Between the first and third Mondays in September, of each year, the Board must determine the rate of State tax to be levied and collected upon the assessed valuation of the property of the State, which, after allowing twelve per cent. for delinquencies in and costs of collection of taxes, must be sufficient to raise the specific amount of revenue directed to be raised by the Legislature for State purposes. The Board must immediately thereafter transmit to the Board of Supervisors and County Auditor of each county a statement of such rate, and upon its receipt the Clerk of said Board and County Auditor must each, in writing, notify the State Board of Equalization thereof. [In effect March 28, 1878.]

Section was previously amended-in 1874 and 1876.

Original section held unconstitutional-(under Const. Cal. 1849), in delegating legislative power, so far as it authorized State Board to fix the rate after allowing for delinquency in collection of taxes, and thus to increase the amount of the tax to be paid, 47 Cal. 652; previously held otherwise, 46 Cal. 476. Unconstitutionality of entire original section maintained, (also under Const. Cal. 1849), 53 Cal. 152.

3697. Every person served with a subpœna who fails or neglects, without just excuse, to obey it, and every officer who refuses to obey the rules and regulations prescribed by the Board, or to perform the duties prescribed therein, forfeits to the State five hundred dollars, to be recovered by action in the name of the Board, which action may be commenced and tried in any county of the State.

3698. Whenever the State Board of Equalization is satisfied that the Assessor or a Deputy Assessor of any county has knowingly, fraudulently, or corruptly assessed any property below its actual cash value, it must immediately inform the District Attorney of such county in writing of the facts that may have come to its knowledge, with a request that such Assessor or Deputy Assessor be prosecuted, and the District Attorney must at once comply with such request.

3699. The Clerk or any member of the Board may administer and certify oaths.

3700. The annual salary of each member of the Board, except the State Controller, is three thousand dollars, and the annual salary of the Clerk of the Board is eighteen hundred dollars, and each of said officers shall devote his entire time to the service of the State in performing the duties and acquiring the information required by this act. In effect Apr. 3, '80.]

3701. The salary of the Clerk of the State Board of Equalization is twenty-four hundred dollars per annum. [Approved March 15, 1883.]

§2. So much of $ 3700 of said Code as conflicts with this act is repealed. 3702. Each member of the Board is entitled to repayment of his actual expenses incurred by him while traveling in the discharge of his duties, not to exceed annually one thousand dollars each, the amount thereof to be audited and allowed by the Board of Examiners, and the State Controller is hereby authorized to draw his warrant for said amount, and the State Treasurer is authorized to pay the same. Upon requisition of the Board, the Secretary of State must assign a room in the State Capitol for the use of the same, where the Board must keep its office and transact all business, except as in its nature must be transacted elsewhere. The Secretary of State, upon requisition of the Board, must furnish the Board with furniture, fuel, lights, postage stamps, and stationery; and the Superintendent of Public Printing, upon like requisition, must execute all printing that may be required by the Board. [In effect April 3, 1880.]

3703. Sections three thousand six hundred and ninetythree, three thousand six hundred and ninety-five, three thousand seven hundred, three thousand seven hundred and one, three thousand seven hundred and three of the Political Code are hereby repealed. [In effect April 1, 1876.]

3704. If the Board of Supervisors of any county fails or refuses either, -1. To allow the Assessor to appoint a sufficient number of deputies to make the assessment; or, 2. To furnish the proper books or blanks for his use; or, 3. To furnish the Assessor necessary office room;

--Then the State Board of Equalization may, upon the application of the Assessor, make the allowance, or furnish the proper books, blanks, or office room; and all the expense incurred in carrying into effect the provisions of this section must, by the Secretary of the Board, be certified to the Controller, who must, in his next settlement with the County Treasurer of any such county, require such Treasurer to pay the amount out of any funds belonging to such county.

Assessors of certain counties to pay deputies - whether appointed by order of State Board of Equalization or local Boards of Supervisors, (in Siskiyou, Calaveras, Amador or Alpine counties,) Stats. 1874, p. 393.

3705. The State Board of Equalization may, by an order entered upon its minutes, and certified to the County Auditor of any county, extend, for not exceeding thirty days, the time fixed in this Title for the performance of any act.

CHAPTER V.

Levy of Taxes.

$3713. Rate of taxation. Amounts required for the several Funds. 3714. Supervisors to regulate county rate of taxation. § 3715. When the Supervisors fail to levy such taxes, etc. 3716. Tax to operate as a judgment or lien against property. 3717. Tax on personal property a lien on real property. § 3718.

Tax on real property and tax on improvements a lien upan both.

§ 3719. Levy of State school tax.

3713. The State Board of Equalization must, for State purposes, for the thirty-third and thirty-fourth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars in value of taxable property of this State, as, after allowing twelve per cent. for delinquencies in and costs of collection of taxes, as provided in section three thousand six hundred and ninety-six of this Code, will raise, for the thirtythird fiscal year:

First-For the General Fund, two million one hundred and ninety thousand and eighty-four dollars.

Second-For the School Fund, one million three hundred thousand dollars.

Third-For the Interest and Sinking Fund, three hundred and fifteen thousand dollars.

And for the thirty-fourth fiscal year:

First-For the General Fund, one million four hundred and eighty-eight thousand seven hundred and thirty-five dollars.

Second-For the School Fund, one million three hundred thousand dollars. Third-For the Interest and Sinking Fund, three hundred. and ninety-eight thousand dollars. [In effect, May 12, 1881.]

3714. The Board of Supervisors of each county must, on the first Monday of October, fix the rate of county taxes, designating the number of cents on each hundred dollars of property levied, for each fund, and must levy the State and county taxes upon the taxable property of the county; provided, that it shall not be lawful for any Board of Supervisors of any county in the State to levy, nor shall any tax greater than fifty cents on each one hundred dollars of property be levied and collected in any one year, to pay the bonded indebtedness, or judgment arising therefrom, of this State, or of any county or municipality in this State. [In effect April 12, 1880.]

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