the same privileges and immunities which they are entitled to in their own states.

The tax is not levied on the foreign owner of consigned goods in the hands of the consignee, but only upon their sale. All other consigned goods are taxed by the system of licenses, as part of the general property of the state.'

The fact that the title of land is in dispute between the claimants and the United States, and that the claimants under a Mexican grant are not in possession, affords no ground for exempting the land from taxation.'

The claimants are either the owners or they are not; if they are, they must pay the taxes on the land; if they are not, they have nothing to do with the matter, and cannot enjoin the collection of taxes, having no authority to sue or defend for the United States."

A. and Co. having on general deposit with B. and Co., of Marysville, seventy-five thousand dollars, a tax for county purposes was levied thereon, and payment demanded, both of B. and Co. and A. and Co.: held, that the tax was legal.'

The levy of the tax created a judgment and lien on the property, having the force and effect of an execution, and could be enforced in the same manner.

The listing and valuation of real estate, for the purpose of taxation, is an essential prerequisite to the validity of all subsequent proceedings. The assessment must be made by the assessor.*

If no valuation was placed by the assessor upon the property, none can be placed upon it by the board of equalization. The board may alter the valuation, in order to equalize it, but cannot place the valuation in the first instance."

The board of equalization has no such arbitrary power as would authorize it, without notice, or evidence, or opportunity to the taxpayer to be heard, to increase his taxes indefinitely without right of appeal."

The legislature has a right to authorize a local tax for the purpose of internal improvements; that it may authorize the local authorities to impose the tax; this may be done upon petition or

14 Cal. 46.

2 6 id. 278.

37 id. 35.

4 10 id. 589.

• Patten v. Green, April Term, 1859.

without it, or in case of a vote for the proposition, and it is not essential that the improvement should be within or confined to the locality taxed, and a subscription for stock to be paid for by taxation, is a valid contract to pay it.'

When taxes are due, and have not been collected in the year when they should have been collected, on account of informalities in the prerequisite proceedings with reference to collection, the legislature may pass a subsequent act to cure such, legalizing such taxes, and giving a remedy for their collection."

FORMS.

Statement of Property rendered for Assessment in San

Francisco.

FISCAL YEAR, ENDING JUNE 30TH, 1860.

STATEMENT OF PERSONAL PROPERTY BELONGING TO OR UNDER THE CONTROL OF

Household and kitchen furniture,

Law, medical, and miscellaneous libraries,

Value,

Stock of goods on hand, all goods, wares, merchandise and chattels of every description,

dollars. $000 00

Value,

dollars.

000 00

Money on hand or on deposit, in bank or banks, or with individuals, and all gold-dust,

Value,

Horses, mules, oxen, cows, calves, beef cattle, hogs, sheep, goats, jacks and jennies, and cattle of every description, wagons, carriages, and all other vehicles, whether for use, pleasure, or for hire,

Value,

Machines and machinery, and all works and improvements of a movable nature,

Value,

dollars.

000 00

Storeships and hulks, all steamers, vessels and watercraft of every kind and name, either owned in whole or in part by a resident or residents of the state or registered in this state, or navigating the waters of any river or bay within this state, or having a general depôt or terminus within this state, giving the name

1 Pattison. Supervisors Yuba Co, April Term, 1859.

2 Moore v. Patch, January Term, 1859; Cowell

. Doub, January Term, 1859.

and value, separately, of each of such storeships, hulks, steamers, vessels and watercraft,

Capital stock of all corporations, companies, associations, firms or individuals doing business, or having an office in the state,

All other property not real estate, which is not other wise taxed,

Value,

The total value of the above-mentioned personal property amounts to

Signed, this

day of

dollars. $000 00

1859.

STATEMENT OF REAL ESTATE, INCLUDING IMPROVEMENTS THEREON, BE LONGING TO OR CLAIMED BY

(Please place "Improvements" in separate lines from "Land.")

50 vara lot, No. 217 (five thousand dollars) Improvements on same (five thousand dollars) &c., &c.

N. B.-Valuations of property must be written out in full, as well as be put down in figures.

Affidavit to be made to foregoing Statement.

State of California,

City and County of San Francisco,

I,

SS.

do solemnly swear that the annexed statement contains a full, true and complete statement of all the different kinds of property owned or claimed by

situate, lying and being within the city and county of San Francisco, in the possession, charge or control of said that the value of such property, and of each and every kind thereof, given in said statement, is true, to my knowledge and belief; that said ha no property of any kind or nature, neither ha he the possession, charge or control, or any interest in any property, whether real, personal or mixed, situate, lying and being within said city and county, other than the property mentioned and described in said statement. So help me God. Before me subscribed and) Name,

sworn, this

day of

1859,

Be particular to examine the above, and to have errors, if any,

70

100

corrected.

San Francisco, 1st day of Sept., 1859. Received from A. B., the sum of sixtyone dollars, being the amount of state and city and county taxes, on the above property, for the year ending 30th June, JONATHAN HUNT, City and County Tax Collector.

1859.

Receipt for Moneys paid at Tax Sale.

Sales Book Page

Assessed to

100 dollars, being

line of

street, commencing

from the

corner of

street, thence

feet in depth.

the taxes and costs, including the $2 for the certificate, on a lot on the

feet, by

feet

The certificates of sale to be delivered on the surrender of this

receipt. Block Dated this

Page

day of December, 1858.

A. B.,

City and County Tax Collector.

The certificates should be applied for within two weeks from this date.

Certificate of Sale of Real Estate, for Non-Payment of State, and San Francisco City and County Taxes, for the Fiscal Year

1858-59.

State of California,

City and County of San Francisco,

1859 to

SS:

Page

I, Jonathan Hunt, tax collector of the city and county of San Francisco, do hereby certify that, by virtue of an act of the legislature of the state of California, entitled "An Act to provide Revenue for the Support of the Government of this State," approved April 29th, 1857; and "An Act to amend the same,' approved April 24th, 1858; and also an act, entitled "An Act to provide for the Funding and Payment of the outstanding unfunded Claims against the City of San Francisco and against the County of San Francisco, as they existed prior to the first day of July, A. D. one thousand eight hundred and fifty-six," approved April 20th, 1858; I, as tax collector of the city and county aforesaid, did, on the 18th day of October, 1858, levy upon the property of which description is first hereafter given in this certificate, for taxes due to the state of California, and to the city and county of San Francisco, together with the costs and charges due thereupon; that the said property was assessed for the fiscal year 1858and to all owners and claimants known or unknown: that said taxes were levied upon it according to law: that said taxes were not and had not been paid, and at the time of the sale hereinafter spoken of still remained due and unpaid: that publication of the intention to sell for the taxes, including said property for said taxes, was made as provided by law: that said publication was made by one insertion one time per week for three successive weeks in a supplement to the San Francisco Daily Times, a public newspaper published in the city and county of San Francisco; that said insertions were made and published, one on the 20th day of November, A. D. 1858, one on the 27th day of November, A. D. 1858, and one on the 4th day of December, A. D. 1858. That said publication did designate the time and place of commencing the sale, which time was not less than twenty-one days nor more than twenty-eight days from the first appearance of the publication. That the property assessed, de scribed thus: situated, located, lying and being within day

the city and county of San Francisco, was, on the of December, A. D. 1858, in accordance with law, offered at public auction, in front of the said city and county court-house: that at said auction was the bidder who was willing to take the least quantity or smallest portion of said property, and pay the taxes and costs thereon, which taxes and costs, including the $2 for this certificate, were

100

dollars that the