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1- VOL. II.

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CHAPTER I. Property liable to taxation.

II. Definitions.
III. Assessment of property.
IV. Equalization of taxes.

V. Levy of taxes.
VI. Duties of the Auditor in relation to revenue.
VII. Collection of property taxes.
VIII. Collection of taxes by the Assessor on cer-

tain personal property.
IX. Poll taxes.
X. Settlements with the Controller and pay-

ments into State Treasury.



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SEÇTİON 3607. Property subject to taxation. Property 3607. All property within this State, except the subjoct to taxation. property of the United States, of the State, and of municipal corporations, is subject to taxation.

NOTE.-The right to tax is a sovereign power and 1881.

only limited in its extent by the State Constitution.-
Beals vs. Amador Co., 35 Cal., p. 624. No property
is exempt under the Constitution. People vs. Gerke,
35 Cal., p. 677. Section 8 of Article I of the State
Constitution, concluding with these words,
deprived' of life, liberty, or property without due process
of law, nor shall private property be taken for public
use without just compensation," has no application
whatever to proceedings instituted under the revenue
laws of the State to collect from its citizens contribu-
tions for the support and conduct of the State Govern-
ment. So held in High vs. Shoemaker, 22 Cal., p. 370,
referring to Blackwell on tax titles; cases cited, pp. 40,
41. The exception in the text is supported in People
vs. Doe, G., 36 Cal., p. 220.

JURISDICTION TO TAX.–Taxes are a portion that each individual gives of his property in order to secure the perfect enjoyment of the remainder; and the owner of property within the limits of any State, no matter whether it be real or personal, and no matter where he has his domicile, since he is entitled in respect to it, to the protection of the State, is liable to taxes levied by such State.-Duer vs. Small, 7 American Law Register, p. 500; and see Bluntschli Droit. Intern. Codifié, Sec. 377. There are authorities, however, to the contrary, on the ground that double taxation, which this rule allows, is inequitable.- People ex rel. Hoyt vs. Commissioners of Taxes, 23 New York Rep., p. 224. And see report of Wells and others, Commissioners on local taxation in New York (Harper's ed.), pp. 43, 44, 65.

TAXES ON THE PERSON can only be imposed by the Government in which the person is domiciled. Bluntschli (Dr. Int. Cod., Sec. 378,) qualifies this by adding that the country of origin may levy certain taxes on its own members domiciled abroad (for example, tax for the assistance of the poor), but that the State of the

domicile is under no obligation in reference to the collection thereof.

CORPORATIONS.—The interests of owners of shares in the capital of a corporation are taxable as the personal property of such owners. It is usual in some countries to tax foreign corporations more heavily than domestic corporations. By the American law, the property of the corporations is distinguished from the interests of its shareholders for the purposes of taxation, as well as for other purposes. A State has no power to tax the interest of bonds (secured in this case by mortgage) given by a railway corporation, and binding every part of the road, when the road lies partially in another State; being one road owned by a company incorporated by the two States. The effect of allowing such tax would be to enable each State to tax property beyond its own limits.-Railroad Company vs. Jackson, 7 Wallace's U. S. Supreme Court Rep., p. 262. See Secs. 3640-3663, post. Upon considerations somewhat similar to those referred to, it may be suggested that shares in corporations, as distinguished from the property the corporation, should not be taxed.-See Secs. 3640, 3641, post.

SHIPPING is taxable only by the Government whose character it bears. This is the rule laid down in Hays vs. Pacific Mail Steamship Co., 17 Howard's U. S. Sup. Ct. Rep., p. 596, as applicable at least so long as the vessel gains no situs in the foreign State. See, also, People ex rel. Hoyt vs. Commissioners on local taxation (Harper's ed.), p. 45. See Secs. 3644-5-6, post.

PROPERTY IN TRANSIT between different jurisdictions, whether actually in motion or awaiting directions or means of transportation, is only taxable under ordinary revenue laws applicable to importation or exportation, under the exclusive control of Congressbeing a commercial regulation. This rule we understand to be generally recognized. The power to tax property sent into a State, and lying there awaiting sale, seems clear, although the policy of it is questioned. Rep. of Wells and others, Commissioners, on local taxation (Harper's ed.), p. 45. See Sec. 3638, post. This note is frequently referred to under the sections of Chap. III, post.

OUR STATE LEGISLATION on the subject. The revenue system of the Code embraced in this Title will, it is hoped, prove a successful attempt to bring system out of confusion. It has been in force only a short time, and its authors and the Legislature adopting it have reason to congratulate themselves that so far at

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