Such fact should be pleaded in bar: People v. Process must be served in the manner required by statute: Gillis v. Barnett, 38 Cal. 393; Truman v. Robinson, 44 Id. 623; People v. Fox, 39 Id. 621. A personal judgment is erroneous where the summons was posted on the realty, and not served upon the owner as prescribed by statute: People v. Bernal, 43 Id. 385. Until the court has jurisdiction, by personal service of the summons, the court commissio.er's duties do not commence: Martin v. Parsons, 50 Id. 498. An answer may set up that the tax was fraudulently levied in excess of the amount authorized by law: People v. Nelson, 36 Cal. 375; or that there never was any election to authorize the tax: People v. Castro, 39 Id. 65. A denial that the defendant is the owner, without denying all interest in the property, is insufficient: People v. Pearis, 37 Id. 259. Nor can the defendant assert that the property was not assessed at its true value: People v. Whyler, 41 Id. 351. The board of equalization is the proper tribunal to adjust such matters: Id. An averment in the answer that the company's superintendent furnished a statement in writing to the assessor of the value of their property precludes them from denying at the trial the authority of their agent, or their ownership of the described property: People v. S. & C. R. R., 49 Id. 414. The assessment roll is prima facie evidence of its contents, but may be impeached in tax suit where it is offered as the foundation of the whole proceeding: People v. Lansing, 55 Cal. 393. And defendant may introduce a defective assessment roll to show that the taxes were not legally assessed: Eitel v. Foote, 39 Id. 439; or prove that the land did not belong to the defendant, although so assessed: People v. Castro, Id. 65. The district attorney must, where there is a defense, show by the delinquent list, or the original or duplicate assessment roll, that a tax had been assessed and levied: People v. Waterman, 31 Id. 412. If 3900. Complaint in action for taxes. the authority to levy the tax is denied by the answer, and no authority is shown at the trial, the plaintiff will be nonsuited: People v. Castro, 39 Id. 65. The validity of a judgment in a tax suit must be tested by the same rules, and is subject to attack in the same mode, and by the same means, as a judgment in an action of any other class: Eitel v. Foote, 39 Cal. 439. A recital in the judgment that all owners and claimants of the property have been duly summoned to answer the complaint is conclusive, if expressly so declared by statute: Truman v. Robinson, 44 Id. 623; Eitel v. Foote, supra. A judgment regular on its face will not be set aside at the suit of the owner for irregularities not discovered by the purchaser under the judgment: Stokes v. Geddes, 46 Id. 17. Judgment may be rendered in favor of the defendant, and against the realty: People v. Wilson, 26 Id. 127. Judgment may be rendered against one of two parties jointly assessed, where it transpires that one of them is not liable: People v. Frisbie, 18 Id. 402. That the defendant may be compelled to pay the costs of suit and the attorney's fees, see People v. Seymour, 16 Cal. 333, 344. It was intimated in Cole v. McKune, 19 Id. 424, that where a district attorney's term of office expired pending the action the percentage should be divided between him and his successor. Form of complaint: See next section and statute. Attorney-general's control over tax suits: See Sacramento v. C. P. R. R. Co., 61 Cal. 250. District attorneys cannot commence suits to recover delinquent taxes unless authorized by the board of supervisors: San Diego v. Cal. S. R. R., 1 West Coast Rep. 341; certainly not before the certification of the delinquent list: Same case in bank, 3 Id. 44. Compromising tax suits: See Sacramento v. C. P. R. R. Co., 61 Cal. 250. Statute of limitation runs against tax suits: See San Francisco v. Jones, 2 West Coast Rep. 772 (U. S. C. Ct.). SEC. 3900. In such action, a complaint in the following form is sufficient: (Title of court.) The people of the state of California VS. (Naming the defendant.) Plaintiff avers that the defendant is indebted to plaintiff in the sum of state and county taxes for the fiscal year 18—, with five per cent added for the non-payment of such taxes, and dollars, costs of collection, to date. Plaintiff demands judgment for said several sums, and prays that an attachment may issue in form as prescribed in section five hundred and forty of the Code of Civil Procedure. (Signed by the tax collector, or controller, or his attorney.) On the filing of such complaint, the clerk must issue the writ of attachment prayed for, and such proceedings shall be had thereunder as under writs of attachment issued in civil actions. If, in such action, the plaintiff recover judgment, there shall be included in such judgment an attorney's fee of ten per cent on the amount of the tax. In such action, the certified copy mentioned in the preceding section, made by the collector and delivered to the con troller, is prima facie evidence that the person against whose property the tax was levied is indebted to the people of the state of California in the amount of such tax. In case of payment of any such taxes after suit as above mentioned shall have been commenced, or after the recovery of judgment therefor, such payment must be made to the county treasurer of the county in which such taxes are due, whereupon the treasurer, after distributing to the several funds of the county the portions belonging to it, and paying to the controller or his attorney the portion received as attorney's fees, and other costs, must pay the remainder to the state treasurer at the times and in the manner prescribed by law for the payment of other state taxes. [New section, approved March 24, 1874; Amendments 1873-4, 153; took effect from passage.] The amendatory act of March 24, 1874, Amendments 1873-4, 143, from which the foregoing amendments of sections 3630, 3632, 3651, 3693, 3696, 3730, 3732, 3773, 3789, the repeal of 3801, the added sections 3811, 3812, 3813, 3814, 3815, 3816, amendments to 3820, 3823, 3829, the added sections 3897, 3898, 3899, 3900, amendments to 3737, added section 3738, and amendments to 3780, 3781, and 3785, were taken, had a separate section, referring specially to that act, as follows: "SEC. 16. The state board of examiners are hereby directed to have five hundred copies of this act printed in pamphlet form, and to transmit by express five copies thereof to the county clerk of each county, for distribution to the revenue officers thereof." An Act prescribing the form of complaint in actions to recover delinquent taxes, and to authorize the bringing of suits therefor. [Approved April 23, 1880; 1880, 136 (Ban. ed. 402).] Form of complaint in action for delinquent taxes. SECTION 1. In any action that may be hereafter commenced in any county, or city and county, in this state, for the collection of delinquent taxes for any fiscal year, the complaint may be in the following form, and shall be legally sufficient, and on the trial thereof the duplicate assessment roll for any said fiscal year, of said county, or city or county, or a copy of any entry therein duly certified, showing unpaid taxes against the defendant, or in cases where the defendant is sued in a representative capacity against any person or estate he represents, shall be prima facie evidence of the plaintiff's right to recover: (Title of court.) (Name of plaintiff) vs. (name of defendant.) Plaintiff avers that defendant is indebted to plaintiff in the sum of $- (naming the amount for county, or city and county), taxes, with five per cent penalty added thereto for the non-payment thereof, and interest thereon at the rate of two per cent per month from the (date), and fifty cents costs of adver tising. Plaintiff further avers that defendant is indebted to plaintiff in the further sum of (naming amount), for state taxes, with five per cent penalty added thereto for the nonpayment thereof, and interest thereon at the rate of two per cent per month from (date), and fifty cents costs of advertising, which said taxes were duly assessed and levied upon (the real or personal) property of said defendant, to wit (describe property as assessed), for the fiscal year (naming the year). Wherefore, plaintiff prays judgment against said defendant, for said several sumns, with interest and penalty as aforesaid, and costs of suit. (Signature of attorney.) And in any case where the defendant is sued in a representative capacity, such other further or additional allegations as may be necessary to charge him in such capacity; and it is further provided, that any county, or city and county, where such taxes are delinquent, may sue in its own name for the recovery of delinquent taxes, whether the same be for county, of city and county, and state purposes, or taxes, or either of them. SEC. 2. This act shall take effect and be in force from and after its passage. 604 PART IV. OF THE GOVERNMENT OF COUNTIES, CITIES, AND TOWNS. IV. LIABILITY OF COUNTIES AND CITIES FOR INJURIES TO PROPERTY 4452 TITLE I. OF COUNTIES. CHAPTER I. COUNTY BOUNDARIES AND COUNTY SEATS... II. GENERAL PROVISIONS RELATING TO COUNTIES. CHAPTER I. 3901 3969 COUNTY BOUNDARIES AND COUNTY SEATS. 3901. County defined. SEC. 3901. A county is the largest political division of the state having cor porate powers. See "an act to establish a uniform system of county and township governments," approved March 14, 1883 (Stats. Cal. 1883, 299), appended to this code. Government of counties: Secs. 4000 et seq. 3902. Number of counties in the state. Constitutional provisions respecting counties: See Const. Cal. 1879, art. 11. Formation of new counties: See sec. 3975, post; and Const. Cal. 1879, art. 11, sec. 3. SEC. 3902. This state is divided into counties, named, bounded, and constituted as provided in this title. Const. Cal. 1879, art. 11, sec. 1, recognizes existing counties. 3903. Due courses defined. Boundaries: See post, secs. 3909 et seq. Disputed boundaries: Secs. 3969 et seq. SEC. 3903. In describing courses, the words "north," "south," "east," and "west" mean true courses, and refer to the true meridian unless otherwise declared. 3904. Other courses defined. SEO. 3904. The words "northerly," "southerly," "easterly," and "westerly" mean due north, due south, due east, and due west, unless controlled by other words, or by lines, monuments, or natural objects. 3905. To, on, along, and with mountain ridge. SEC. 3905. The words "to," "on,” “ along,' with," or "by" a mountain or ridge mean summit point, or summit line, unless otherwise expressed. 3906. To, on, along, with, by, up, or down a creek defined. or SEC. 3906. The words "to," "by," "along," "with," "in," "up, "down" a creek, river, slough, strait, or bay mean the middle of the main channel thereof, unless otherwise expressed. 3907. In, to, or from ocean shore. SEC. 3907. The words "in," "to," or "from" the ocean shore mean a point three miles from shore. The words "along," "with," "by," or "on" the ocean shore mean on a line parallel with and three miles from shore. 3908. Mouth of creek defined. SEC. 3908. The mouth of a creek, river, or slough which empties into another creek, river, or slough is the point where the middle of the channels intersect. 3909. Del Norte. DEL NORTE. SEC. 3909. Situated in the north-west corner of the state, beginning at a point in the Pacific ocean on the forty-second parallel of north latitude, being southern line of Oregon; thence southerly, by ocean shore, to a point one mile south of the mouth of the Klamath river, forming south-west corner; thence easterly, on a line parallel with Klamath river to a point one mile south of the mouth of Blue creek; thence north-easterly to Siskiyou mountains; thence easterly, following the ridge that divides the waters of Clear creek from the waters of Dillon's creek, to Klamath river, at a point equidistant from the mouths of said creeks; thence across Klamath river and east to the summit of Salmon mountains, forming the south-east corner; thence northerly in a direct line to the head of the cañon on said river, about five miles above the mouth of Indian creek; thence north, crossing Klamath river, to a point on the fortysecond parallel of north latitude, forming north-east corner; thence west to the place of beginning. SEC. 3910. Beginning at south-west corner of Del Norte, as established in section thirty-nine hundred and nine; thence southerly, by ocean shore, to a point west from the mouth of Mad river, forming south-west corner; thence east to a point in Trinity river, which forms common corner of Humboldt, Klamath, and Trinity; thence north-easterly to and along Scott's mountain to its point of intersection with the ridge dividing the waters which flow into Scott's, Shasta, and Sacramento rivers on the north from the waters which flow into Salmon and Klamath rivers on the south, forming the common corner of Siskiyou, Klamath, and Trinity; thence northerly to and along the last-mentioned ridge to the south-east corner of Del Norte, as established in section thirty-nine hundred and nine; thence westerly along the southern line of Del Norte to the place of beginning. County seat-Orleans Bar. Stats. 1851, 180; 1855, 200; 1856, 32; 1857, 35. An Act to annex the territory comprised in the present county of Klamath to the counties of Hum boldt and Siskiyou. Special election. [Approved March 28, 1874; 1873-4, 755.] SECTION 1. The board of supervisors of Siskiyou county must meet in Yreka, the county seat of said county, on or before Saturday, the second day of May, in the year eighteen hundred and seventy-four, and issue their proclamation ordering an election to be held on Saturday, the thirtieth day of May, eighteen hundred and seventy-four, at which the qualified electors of the county may vote on the question of the annexation to Siskiyou county of that portion of Klamath county hereinafter specified in this act, and on the conditions hereinafter specified. Ballots. SEC. 2. Voters who desire the annexation to Siskiyou county of the portion of Klamath county herein described must vote a legal ballot, with the following inscription printed or written thereon: "Annexation-yes." And voters who oppose the annexation to Siskiyou county of such portion of Klamath county must vote a legal ballot, with the inscription printed or written thereon: "Annexation-no." How conducted. SEC. 3. The laws which apply to and govern general elections shall apply to and govern the elections herein provided for, except as is in this section otherwise directed. The county clerk shall procure, if practicable, a number of copies of the great register of the county prepared and printed for the general election in the year eighteen hundred and seventy-three, equal to the number of precincts in the county, and shall cause one copy of such great register to be delivered to the election board of each precinct, and such delivery of copies of the great register to the election boards of the several precincts shall be held to be a full compliance with the law in reference to providing election boards with copies of the great register. And the clerk, for the purpose of obtaining such number of copies of such great register as by this act is made necessary, is authorized and directed to open the election returns of the general and judicial elections of the year eighteen hundred and seventy-three, now on file in his office, and take therefrom such number of copies of the great register, constituting a part of such election returns, as he may require; and such copies of the great register shall be valid for this election. If enough copies of the said great register cannot in this way nor in any other manner be obtained to supply each precinct with one copy thereof, the clerk must make, and cause to be printed, precinct poll-lists of like character as those required by the registration act in force prior to the enactment of the election law of the Political Code. Such precinct poll-lists, if made, must be distributed to the election boards of the several precincts, and in the absence of copies of the great register, shall take the place thereof. Returns and canvass. SEC. 4. The officers of election must make the returns of election in the manner and within the time prescribed for making the returns of general elections, and the board of supervisors, acting as a board of canvassers, must canvass the returns in the manner and within the time prescribed for canvassing the returns of general elections. If it shall be found that a majority of the legal voters voting at such election have voted for annexation, the board of supervisors must, within five days after canvassing the returns, make out two several statements of the result, one of which they must forward by mail to the board of supervisors of Klamath county, and the other to the board of supervisors of Humboldt county, and thirty days after the canvassing of the returns of the election, if a majority of the legal voters voting at such election shall have voted for annexation, the organization and government of Klamath county shall be abandoned, and such portions of the territory heretofore constituting said county shall be annexed to Humboldt and Siskiyou counties, respectively, on such conditions as are hereinafter defined, and the provisions of the subsequent sections of this act shall be in force from and after that date. Territory described. SEC. 5. All that part of the territory now composing the county of Klamath situate and lying north and easterly of the following line and boundary, to wit: Commencing at the point where the present boundary of Klamath and Del Norte crosses the Klamath river; thence running easterly in a direct line to where the Salmon river enters the Klamath river; thence in a southerly direction, following the ridge of the mountain that divides the waters of the Salmon and its tributaries from the waters of Klamath and Trinity rivers, and their tributaries, to the northern boundary line of Trinity county-shall be and compose a part of the county of Siskiyou, and shall be within the jurisdiction thereof, and of the courts and officers of said county; and all that part of the territory now composing the county of Klamath situate and lying south and westerly of the above-described boundary and line, shall be a part of Humboldt county, and within the jurisdiction thereof, and of the courts and officers of the county. Indebtedness. SEC. 6. The board of commissioners, appointed in accordance with the provisions of this act, are hereby authorized and required, immediately after their appointment, to ascertain and apportion the then outstanding and bona fide indebtedness of the county of Klamath. A majority of said commissioners may transact the business and determine the action of said board. Said board of commissioners, after ascertaining the said indebtedness, shall apportion the same between the counties of Humboldt and Siskiyou, in proportion to the assessed value of property annexed to them respectively. Said board of commissioners shall certify the amount of said indebtedness so apportioned to the boards of supervisors of said counties of Siskiyou and Humboldt, respectively, and the part of said indebtedness apportioned and certified to the county of Humboldt shall be and remain a charge upon said county, and the same shall be paid by the board of supervisors thereof; and the part of said indebtedness apportioned and certified to the county of Siskiyou shall be and remain a charge upon said county, and shall be paid by the board of supervisors thereof, and said indebtedness, so apportioned, shall in all things be as valid and binding against and upon said counties of Humboldt and Siskiyou as if the same had been originally authorized and incurred by said counties, or by the proper and authorized officers thereof. Tax therefor. SEC. 7. The board of supervisors of the county of Humboldt, and the board of supervisors of the county of Siskiyou, each is hereby authorized to levy a tax upon the taxable property of the county, not exceeding ten cents on each one hundred dollars value per annum, for the purpose of paying the indebtedness assumed under the provisions of this act. The said tax shall be assessed, levied, and collected at the same time, in the same manner, and by the same officers as other county taxes are assessed, levied, and collected. The funds raised by such tax shall be |