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ing thirty days, the time fixed in this Title for the performance of any act.

NOTE.—This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante.



SECTION 3713. Rate of taxation. Amounts required for the several

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 operates as a lien on real

3718. Tax op real property and tax on improvements a lien

upon both.




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required for the several

3713. The State Board of Equalization must, for Rate of State purposes, for the twenty-fourth and twenty-fifth fiscal years, fix such an ad valorem rate of taxation 3,74 upon each one hundred dollars value of taxable property of this state as will raise for each of said years:

1. For the General Fund, one million one hundred Amounts and ninety thousand dollars;

2. For the School Fund, two hundred and forty runds. thousand dollars;

3. For the Interest and Sinking Fund of eighteen hundred and fifty-seven, one hundred and forty thousand dollars;

4. For the Interest and Sinking Fund of eighteen hundred and sixty, nine thousand dollars;

5. For the State Capitol Fund, two hundred thousand dollars;

6. For the Military Fund, sixty thousand dollars;

7. For the Soldiers' Bounty Interest and Sinking Fund, forty-three thousand dollars;

8. For the Soldiers' Relief Interest and Sinking Fund, twenty-five thousand dollars;


9. For the Pacific Railroad Fund, one hundred and five thousand dollars;

10. For the State Normal School Building Fund, seventy-five thousand dollars;

11. For the State Capitol Bonds Interest and Sinking Fund, thirty-five thousand dollars.

NOTE.—This section was amended so as to read as published in the text, by Act of April 1, 1872; (Stats. of 1871-2, p. 886.) From the very nature of the subject, at each biennial session, the Legislature must fix and designate the amount of revenue to be raised for the succeeding two fiscal years, and authorize the State Board of Equalization to fix the rate of taxation therefor as in this section provided.--Subd. 2. A special school tax can only be levied after submission to qualified voters. Supervisors have nothing to do with it.People vs. Castro, 39 Cal., p. 65. The constitutionality of Sec 3696, ante, and also of this section, was raised in the case of The People ex rel. Attorney General Love vs. Ashbury, Auditor of San Francisco County, at the October Term, 1872, of the Supreme Court of California, but the decision thereon had not been rendered at the time this Title of the Code went to press.

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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.


When the 3715. The action of the State Board of Equaliza-
fail to lovy tion, in fixing the rate of taxation for State purposes,
such taxes,

is, in the absence of action by the Board of Super-
visors, a valid levy of the rate so fixed, and imposes
upon the Auditor, Tax Collector, and all other officers
charged with the performance of any duties under the
Revenue Law, the same obligations as if the Board of

Supervisors had made the levy at the proper time.
Tax to
operate as a

3716. Every tax has the effect of a judgment
or lien
property. against the person, and every lien created by this Title

has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. 3717. Every tax due upon personal property is a

A personal

23-4 lien upon the real property of the owner thereof from

property 274 and after the time the personal property is assessed.

Tax on

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operates as
a lien on

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lien upon

3718. Every tax due upon real property is a lien Tax on real against the property assessed; and every tax due upon and tax on improvements upon real estate assessed to others than ments a

both. the owner of the real estate, is a lien upon the land and improvements; which several liens attach as of the first Monday of March in each year.

NOTE.-Sec. 8, Art. I, State Constitution, requiring due process of law to deprive one of his property, and providing that compensation must be made for private property taken for public use, has no application to the exercise of State authority to collect taxes for the support and administration of the Government. See High vs. Shoemaker, 22 Cal., p. 363. The power of taxation under our Constitution is entirely unlimited in its, extent, and in the means or method of its assessment and collection only by Sec. 13, Art. XI.

A 3719 MS.




SECTION 3727. Auditor to enter in assessment book total valuations

of property and show acreage of county.
3728. Auditor to prepare duplicate statement, showing what.
3729. Statements transmitted to Controller of State and

Board of Equalization.
3730. Auditor to follow directions of State Board of Equali-

zation in equalizing and assessing property.
3731. Auditor to compute and enter taxes against property.
3732. Delivery of duplicate assessment book to Collector,

and Auditor's affidavit.

10% VOL. II.

SECTION 3733. Auditor to retain original assessment book.

3734. Tax Collector charged with full amount of taxes levied.
3735. Auditor to verify all statements made by him.
3736, Transfer of assessment book from one Collector to


to prepare

Auditor to 3727: The County Auditor, as soon as the assess-
enter in
assessment ment book is delivered to him by the Clerk of the
valuations Board of Supervisors, must proceed to add up the
and show
acronge of valuations, and enter the total valuation of each kind

of property and the total valuation of all property on
the assessment book. The column of acres must show
the total acreage of the county.

NOTE.-See “Liabilities on official bond," Secs. 947– 985, inclusive, ante, and Sec. 176, Penal Code Cal., for

omissions or failures in the performance of official duty. Auditor 3728. The Auditor must, on or before the third duplicate

Monday in August of each year, prepare from the statement, showing what. “ assessment book” of such year, as corrected by the

Board of Supervisors, duplicate statements, showing
in separate columns:

1. The total value of all property;
2. The value of real estate;
3. The value of the improvements thereon;

4. The value of personal property, exclusive of money;

5. The amount of money;
6. The number of acres of land.

44 Cal 619

Statements transmitted to Controller of State and Board of Equalization.

3729. The Auditor must, as soon as such statements are prepared, transmit by mail or express one to the Controller of State and one to the State Board of Equalization.

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Auditor to 3730. As soon as the Auditor receives from the
directions State Board of Equalization a statement of the per
of State
Board of

centum, if any, to be added to or deducted from the equalizing valuation of the property of his county, he must add

and 1980

assessing to or deduct from each assessment the required per 45 property.

centum on the valuation thereof, as the same has been

equalized by the Board of Supervisors, and must enter the same in a column, provided with a proper heading, in the assessment book, counting any fractional sum, when more than fifty cents, as one dollar, and omitting it when less than fifty cents, so that the value of any separate assessment shall contain no fractions of a dollar.

Nore.-See note to Sec. 8727, ante.


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3731. The Auditor must then compute and enter Auditor to in a separate money column in the assessment book and entert the respective sums, in dollars and cents, rejecting the prapest


7880 fractions of a cent, to be paid as a tax on the property

(2O therein enumerated, and foot up the column showing the total amount of such taxes, and the columns of total value of property in the county, as corrected under the direction of the State Board of Equalization.

850 3732. On or before the fourth Monday of October Delivery of #30 he must deliver a copy of the corrected assessment assessment


book to 1273 book, to be styled “duplicate assessment book," to Collector. the Tax Collector, with an affidavit attached thereto,

756 and by him subscribed, as follows:

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“I, Auditor of the County of do swear Auditor's

affidavit. that I received the assessment book of the taxable property of the county from the Clerk of the Board of Supervisors, with his affidavit thereto affixed; and that I have corrected it and made it conform to the requirements of the State Board of Equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuations, taxes, and acreage, as required by law, and that the copy to which this affidavit is affixed is a full, true, and correct copy thereof.''

Auditor to . 3733. The original assessment book must remain original

assessment in the office of the Auditor.


3734. On delivering the “duplicate assessment book” to the Tax Collector, the Auditor must charge

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