Such action

June of the

to become due to said county, or city and county. must be begun on or before the first Monday in year succeeding the passage of this act in the case of taxes heretofore paid, and on or before the first Monday in June of the year succeeding the year in which the taxes were levied, and a failure to begin such action is deemed a waiver of the rights of action.

Amended March 22, 1905; stats. 1905, p. 823.

83 Cal. 396; 105 Cal. 583; 117 Cal. 440; 124 Cal. 502.

Controller to sue for delinquent taxes.

§ 3670. Within sixty days after the first Monday in June of each year, the controller must begin an action in the proper court, in the name of the people of the State of California, to collect the delinquent taxes upon the property assessed by the state board of equalization; such suit must be for the taxes due the state, and all the counties, and cities and counties, upon property assessed by the board of equalization, and appearing delinquent upon the "duplicate record of apportionment of railway assessments." The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials, and appeals are applicable to the proceedings herein provided for. In such action, should a writ of attachment be demanded and issued, no bond nor affidavit previous to the issuing of said attachment is required. If in such action the plaintiff recover judgment, there shall be included in the judgment as counsel fees, and in case of judgment of taxes, after suit brought but before judgment, the defendant must pay as counsel fees such sum as the court may determine to be reasonable and just. Payment of the taxes, or the amount of the judgment in the same, must be made to the state treasurer. In such actions the "duplicate record of assessments of railways" and the "duplicate record of apportionment of railway assessments," or a copy of them certified by the controller, showing unpaid taxes against any corporation, person, or association for property assessed by the state board of equalization, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of the taxes due and unpaid to the state, and counties, or cities and counties therein named, and that the corporation, person, or association is indebted to the people of the State of California in the amount of taxes, state and county, and city and county, therein appear

ing unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. Amended March 28, 1895; stats. 1895, p. 318.

68 Cal. 552; 69 Cal. 648; 83 Cal. 396; 105 Cal. 583; 108 Cal. 48; 124 Cal. 177; 137 Cal. 661.

Basis of taxation for counties.

§ 3671. The assessment made by the county assessor, and that of the state board of equalization, as apportioned by the boards of supervisors to each city, town, township, school, road, or other district in their respective counties, or cities and counties, shall be the only basis of taxation for the county, or any subdivision thereof, except in incorporated cities and towns, and may also be taken as such basis in incorporated cities and towns when the proper authorities may so elect. All taxes on railroad property imposed upon townships, road, school or other local districts, unless otherwise provided by law, shall be collected by the county tax collector in the same manner and at the same time as county taxes.

Amended March 13, 1909; stats. 1909, p. 359; in effect in sixty days.

68 Cal. 552; 91 Cal. 434; 137 Cal. 661.

§ 3692. The powers and duties of the state board of equalization are as follows:

1. To prescribe rules for its own government and for the transaction of its business.

2. To prescribe rules and regulations, not in conflict with the constitution and laws of the state, to govern supervisors when equalizing, and assessors when assessing.

3. To make out, prepare, and enforce the use of all forms in relation to the assessment of property, collection of taxes, and revenue of this state.

4. To hold regular meetings at the state capital on the second Monday in each month, and such special meetings at any place within the state as the chairman may direct. At such special meetings the board may transact any and all business and perform all duties imposed upon it by law and give and enter any and all orders and decrees within its jurisdiction; provided, that the final action of the board in increasing or lowering of a county assessment roll, or the final act in making the assessment of a railroad, shall be performed only at the state capital. 5. To annually assess the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this state, at their actual value, on the first Monday in March, at twelve o'clock M., and to apportion such assessment to the counties, and cities and counties in which such railroads are located, in proportion to the number of miles of railway laid in such counties, and cities and counties, in the manner provided for in section three thousand six hundred and sixty-four of said code.

6. To equalize the assessment of each mortgage, deed of trust, contract or other obligation by which a debt is secured, and which affects property situate in two or more counties, and to apportion the assessment thereof to each of such counties.

7. To transmit to the assessor of each county, or city and county, its apportionment of the assessments made by said board upon the franchises, roadways, roadbeds, rails, and rolling stock of railroads, and also its apportionment of the assessments made by such board upon mortgages, deeds of trust, contracts, and other obligations by which debts are secured, in the manner provided for in section three thousand six hundred and sixty-four of said code.

8. To meet at the state capital on the first Monday in August, and remain in session from day to day, Sundays excepted, until the second Monday in September.

9. At such meeting to equalize the valuation of the taxable property of the several counties in this state for the purposes of taxation; and to the end, under such rules of notice to the clerk of the board of supervisors of the county affected thereby, as it may prescribe, to increase or lower the entire assessment roll so as to equalize the assessment of the property contained in said roll and make the assessment conform to the true value in money of the property contained in said roll and make the

assessment conform to the true value in money of the property assessed, and to fix the rate of state taxation, and to do the things provided in section three thousand six hundred and ninetythree of said code; provided, that no board of equalization shall raise any mortgage, deed of trust, contract, or other obligation by which a debt is secured, money, or solvent credits, above its face value.

10. Whenever deemed necessary, to visit as a board, or by the individual members thereof, or to send its secretary or duly appointed representative to, the several counties and cities for the purpose of inspecting property and learning the value thereof, and of collecting information to enable the board to equalize assessments and levy the taxes as provided by law.

11. To call before the board, or any member thereof, on such visit, any officers of the county, and to require them to produce any public records in their custody, and to give testimony on such subjects deemed useful to the board in its investigations.

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

13. To appoint a secretary, prescribe and enforce his duties. The secretary shall hold his office during the pleasure of the board.

14. To report to the governor, biennially, 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. 15. To keep a record of all its proceedings.

16. To require any person having knowledge of the business of any railroad company, the assessment of which is to be made by the board, or having the custody of the books, accounts, and

papers of such company, to attend before the board, or any member thereof, and bring with him for inspection any books, accounts, or papers, of such company in his possession or under his control, and to testify under oath touching any matter relating to the organization or business of such company.

17. To examine the books, accounts, and papers of all railroad companies required by law to report to the board, and to employ an expert accountant or accountants to assist in the examination of the books, accounts, and papers of any company when in the judgment of said board the exigencies of the case may so require.

18. Any officer, employee, or agent of a railroad company required to report to the board, or any county officer, or witness, duly subpoenaed, who shall refuse or neglect to attend before the board, or any member thereof, or shall refuse to bring with him and submit for inspection any books, accounts, or papers in his possession, custody, or control, or shall refuse to answer any question put to him by any member of the board, touching the matters under investigation by the board, shall be deemed guilty of contempt, and may be punished by a court of competent jurisdiction, by imprisonment in the county jail, not to exceed five days, or by fine not to exceed five hundred dollars, or by both such fine and imprisonment.

Amended March 13, 1909; stats. 1909, p. 360; in effect immediately.

46 Cal. 505; 60 Cal. 27; 137 Cal. 522.