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ing stock, and irrigating a small and definite tract of land. It applies to large ditches, not appurtenant to any particular land, but held and operated for the supply of communities and neighborhoods for manufacturing, mining, irrigating and other purposes. (Coonradt v. Hill, 78 Cal. 590, 21 Pac. 1099.)

In absence of proof it will be presumed that the owner of the ditch paid whatever taxes were due upon the ditch by reason of the enhanced value of the land, to which it was appurtenant. (Coonradt v. Hill, 78 Cal. 587, 21 Pac. 1099.)

This section permits and requires the assessment of ditches in each county or assessment district in proportion to the length of ditch actually situated therein. (Kern Valley etc. Co. v. Kern County, 137 Cal. 515, 70 Pac. 476.)

AGENT OF CORPORATION, STATEMENT BY TO STATE BOARD OF EQUALIZATION.

Sec. 3664, Pol. C. The president, secretary, or managing agent, or such other officer as the state board of equalization may designate of any corporation, and each person, or association of persons, owning or operating any railroad in more than one county in this state shall on or before the first Monday in April of each year, furnish the said board a statement, signed and sworn to by one of such officers, or by the person or one of the persons forming such association, showing in detail for the year ending on the first Monday in March in each year:

1. The whole number of miles of railway in the state, and, where the line is partly out of the state, the whole number of miles without the state, and the whole number within the state, owned or operated by such corporation, person, or association; 2. The value of the roadway, roadbed, and rails of the whole. railway, and the value of the same within the state;

3. The width of the right of way;

4. The number of each kind of all rolling stock used by such corporation, person, or association in operating the entire railway, including the part without the state;

5. Number, kind, and value of rolling stock owned and operated in the state;

6. Number, kind, and value of rolling stock used in the state, but owned by the party making the returns;

7. Number, kind, and value of rolling stock owned, but used out of the state, either upon divisions of road operated by the party making the returns or by and upon other railways.

Also showing in detail for the year preceding the first of Janu

ary:

1. The gross earnings of the entire road;

2. The gross earnings of the road in the state, and, where the railway is let to other operators, how much was derived by the lessor as rental;

3. The cost of operating the entire road, exclusive of sinking fund, expenses of land department, and money paid to the United States;

4. Net income for such year, and amount of dividend declared;

5. Capital stock authorized;

6. Capital stock paid in;

7. Funded debt;

8. Number of shares authorized;

9. Number of shares of stock issued;

10. Any other facts the state board of equalization may require;

11. A description of any part or portion of such railroad which may be in the possession and control of any other railroad company or corporation, and operated by such other corporation under a lease or other contract;

12. The president, secretary or managing agent, or such other officer as the state board of equalization may designate of any corporation or association of persons operating in this state any portion of a line of railroad owned by or belonging to some other corporation or association, which runs in more than one county, shall make the same statement as is herein required to be made by the foregoing provisions of this section by the owner of such railroad.

13. A description of the road, giving the points of entrance into and the points of exit from each county, with a statement of the number of miles in each county. When a description of the road shall once have been given, no other annual description thereafter is necessary, unless the road shall have been changed. Whenever the road, or any portion of the road, is advertised to be sold, or is sold for taxes, either state or county, no other description is necessary than that given by, and the same is conclusive upon, the corporation, person, or association giving the

description. No assessment is invalid on account of a misdescription of the railway, or the right of way for the same.

If such statement is not furnished as above provided, the assessment made by the state board of equalization upon the property of the corporation, person, or association failing to furnish the statement is conclusive and final. En. Stats. 1880, 13.

Amd. 1883, 65; 1897, 400.

Legislative History.

The original and amended section of 1883 differ considerably from the above. As they are no longer of any effect, they are omitted.

Section Cited.

S. F. & N. P. R. R. v. Board of Equalization, 60 Cal. 27-32, 34; Feople v. N. P. C. R. R., 68 Cal. 552, 10 Pac. 45; People v. Central Pac. R. R. Co., 105 Cal. 591, 38 Pac. 905; County of Colusa v. County of Glenn, 124 Cal. 498, 57 Pac. 477.

Annotation.

Statement by Railroad Company.-If, in an action to recover a tax brought against a railroad company, the company avers in its answer that its superintendent furnished the assessor with a written statement of the real estate belonging to the company, the company cannot, on the trial, be heard to dispute the authority of its agent to give a list of its property, nor to deny that the property contained in the list belonged to the company. (People v. Stockton etc. R. R. Co., 49 Cal. 414. Cited: 68 Cal. 16, 8 Pac. 593.)

Such a statement of property furnished to an assessor is binding on the corporation, and justifies the assessor in adopting it as a correct statement of the property belonging to the company. (People v. Stockton etc. R. R. Co, 49 Cal. 414, 8 Pac. 593.)

The sworn statement required of the president of railroad corporations by section 3664 of the Political Code is not binding upon the beard, and may be disregarded by it in the assessment. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.)

Where the railroad company furnished to the state board of equalization a statement signed by its secretary, in which it stated the value of its franchise and roadway within the state, it must be held that the franchise included in the statement was one capable of assessment, and the railroad company ought not to be permitted to say that a federal franchise was intended by it, or was included in the assessment, but the statement is admissible in evidence to show that the assessment was made in accordance with the statement furnished by the railroad company at the request of the state board. (People v. Cen. Pac. R. R. Co., 105 Cal. 576, 38 Pac. 905. Cited: 120 Cal. 651, 53 Pac. 213.)

Sections 3664 to 3669 of the Political Code, providing for the assessment of taxes upon railroads by the state board of equalization and for the apportionment of county taxes thereon to the respective counties traversed by each railroad assessed, are constitutional and valid. (County of Colusa v. County of Glenn, 124 Cal. 498, 57 Pac. 477. Citing: 16 Cal. 567, 76 Am. Dec. 544; 53 Cal. 281. To same effect: S. F. & N. P. R. R. v. State Board, 60 Cal. 27.)

ASSESSMENT OF RAILWAY FRANCHISES AND PROPERTIES.

Sec. 3665, Pol. C. The state board of equalization must meet at the state capitol on the third Monday in July, and continue in open session from day to day, Sundays excepted, until the first Monday in August. At such meeting the board must assess the franchise, roadway, roadbed, rails and rolling stock of all railroads operated in more than one county, but franchises derived from the United States shall not be assessed. Assessments must be made to the corporation, person, or association of persons owning the same. If any portion of any railroad less than the whole is operated by some corporation or association of individuals other than the owner of such railroad, under lease or other contract, and such portion so operated runs in more than one county, the value of such part or portion of such railroad shall be assessed separate and apart from the balance of said railroad, and the board shall assess the roadway, roadbed and rails of such portion of said railroad, together with the rolling stock used thereon by the corporation or association of individuals operating the same. The depots, stations, shops, and buildings erected upon the space covered by the right of way, and all other property owned by such person, corporation or association of persons, are assessed by the assessor of the county wherein they are situate. Within twenty days after the first Monday of August, the board must apportion the total assessment of the franchise, roadway, roadbed, rails and rolling stock of each railway to the counties or cities and counties, in which such railway is located in proportion to the number of miles of railway laid in such counties, and cities and counties. The board must also, within said time, transmit by mail to the county auditor of each county, or city and county, to which such apportionment shall have been made, a statement showing the length of the main track of such railway within the county, or

city and county, with a description of the said track within the county, or city and county, including the right of way, by metes and bounds, or other description sufficient for identification, the assessed value per mile of the same as fixed by a pro rata distribution per mile of the assessed value of the whole franchise, roadway, roadbed, rails and rolling stock of such railway within. the state, and the amount apportioned to the county, or city and county. The auditor must enter the statement on the assessment roll or book of the county, or city and county, and where the county is divided into assessorial townships or districts, then on the roll or book of any township or district he may select, and enter the amount of the assessment apportioned to the county, or city and county, in the column of the assessment-book or roll, as aforesaid, which shows the total value of all property for taxation, either of the county, city and county, or such township or district. On the third Monday in September, the board. of supervisors must make, and cause to be entered in the proper record book, an order stating and declaring the length of main track of the railway assessed by the state board of equalization within the county, the assessed value per mile of such railway, the number of miles of track, and the assessed value of such railway lying in each city, town, township, school and road district, or lesser taxation district in the county, or city and county, through which such railway runs, as fixed by the state board. of equalization, which shall constitute the assessment value of said property for taxable purposes in such city, town, township, school, road, or other district; and the clerk of the board of supervisors must transmit a copy of each order or equalization to the city council, or trustees, or other legislative body of incorporated cities or towns, the trustees of each school district, and the authorized authorities of other taxation districts through which such railway runs. All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes, as the property of individuals within such city, town, township, school, road, and lesser taxation districts, respectively. If the owner of a railway assessed by the state board of equalization is dissatisfied with the assessment made by the board, such owner may, at the meeting of the board, under the provisions of section three thousand six hundred and ninety-two of the Political Code, between the first

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