Monday in August and the first Monday in September, apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it so as to equalize the same with the assessment of other property in the state. If the board shall increase or lower any assessment previously made by it, it must make a state.. ment to the county auditor of the county affected by the change in the assessment of the change made, and the auditor must note such change upon the assessment book or roll of the county, as directed by the board. En. Stats. 1880, 14. Amd. 1883, 66; 1889, 349; 1891, 438; 1897, 401; 1897, 427. Legislative History. The original section provided merely that the assessor's assessment should be the basis of taxation in counties and subdivisions thereof, and in municipalities when the authorities so chose. The section was changed by the amendment of 1883, so as to provide for the assessment of railroad franchises and properties. The section as it now stands regulates the matters provided therein; aecordingly the former amendments are omitted. There were two amendments in 1897, both approved on the same day. The amendment on page 401 of the statutes of 1897 differs from the one in the text only in that the supervisors must make the entry on the fourth instead of the third Monday. Section Cited. S. F. & N. P. R. R. Co. v. Board of Equalization, 60 Cal. 27-30, 32; People v. N. P. C. R. R. Co., 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. 502, 57 Pac. 477. Annotation. Description of Railroad Roadway.-A description of the "roadway," by giving the termini, courses, and distances, is sufficient. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12. Cited: 63 Cal. 469, 49 Am. Rep. 98.) Assessment of Property of Certain Railroads.-The provision of the Constitution requiring the property of railroad companies operated in more than one county to be assessed by the state board of equalization is not in conflict with the provision of the fourteenth amendment to the Constitution of the United States, that "no state shall deny to any person the equal protection of the laws." The fact that the value of one kind of property is to be ascertained by one officer or board and the value of another by another, each clothed with the duty and responsibility of ascertaining the actual value, does not operate to deprive the owners of either kind of prop erty of legal protection. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.) It is not necessary in the present case to decide whether section 10 of article XIII of the Constitution intends to make the assessment by the state board of equalization of railroad property the assessment upon which the taxes in cities, etc., on such property shall be collected for local purposes. Even if sections 3664 and 3665 of the Political Code were of no effect so far as they make their assessment the basis of city and town taxation, the assessment involved in this case would be valid for other purposes. (S. F. & N. P. R. R. v. State Board, 60 Cal. 12.) The Political Code, section 3692, provides that the state board of equalization shall assess railroad property, annually, on or before the first Monday in March. The order of assessment thus made need not declare the particular fiscal year or years to which it is applicable. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.) In this case the order assesses separately the franchise, roadway, readbed, rails, and rolling-stock, and it is therefore unnecessary to determine whether it was obligatory on the board to do so. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.) The Constitution does not in terms require that the assessed value of each item should be separately apportioned, and that the Political Code does not contemplate such separate distribution is sufficiently apparent from section 3650. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.) By section 3664 of the Political Code the board must meet on or before the third Monday of August to equalize the valuation of property as between the several counties; but a reconsideration (or equalization) of the assessment of railroad property can only be made by the board in case a petition shall be filed by a party interested within five days after the assessments made and entered. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.) The Constitution does not require that the apportionment to cities and towns and to counties shall be one act. (San Francisco etc. R. R. Co. v. Board of Equalization, 60 Cal. 12.) Section Constitutional.-Sections 3664 to 3669 of this code are constitutional and valid. (County of Colusa v. County of Glenn, 124 Cal. 498, 57 Pac. 477.) Powers of State Board.-The state board of equalization is a limited tribunal, having limited jurisdiction, and has only such powers as are expressly conferred upon it by statute. It has no power to make a reassessment and reapportionment of taxes upon a railroad for previous years, if the taxes for such years were originally validly assessed and apportioned. (County of Colusa v. County of Glenn, 124 Cal. 498, 57 Pac. 477.) Corporation Laws-39 RECORD OF ASSESSMENT OF RAILWAYS. Sec. 3666, Pol. C. The state board of equalization must prepare each year a book, to be called "record of assessments of railways," in which must be entered each assessment made by the board, either in writing or by both writing and printing. Each assessment so entered must be signed by the chairman and clerk. The record of the apportionment of the assessments made by the board to the counties, and cities and counties, must be made in a separate book, to be called "record of apportionment of railway assessments." In such last-described book must be entered the names of the railways assessed by the board, the names of the corporations to which, or the name of the person or association to whom was assessed each railway in the state, the number of miles thereof in each county, or city and county, the total assessment of the franchise, roadway, roadbed, rails, and rolling stock, for purposes of state taxation, and the amount of the apportionment of such total assessment to each county, and city and county, for county, or city and county taxation. Before the third Monday in September of each year, the clerk of the state board of equalization must prepare and transmit to the controller of state duplicates of the "record of assessment of railways," and "record of apportionment of railway assessments," each certified by the chairman and clerk of the board, and to be known, respectively, as "duplicate record of assessment of railways" and "duplicate record of apportionment of railway assessments." In the last-named duplicate all necessary appropriate columns must be added, in which the controller must enter the amount of taxes in installments due the state upon the whole assessment, by each corporation, person, or association, and the amount of taxes, in installments, due each county, or city and county, upon the assessment apportioned to each county, or city and county, by each corporation, person, or association. The two duplicates constitute the warrant for the controller to collect the state and county, and city and county taxes levied upon such property assessed by the board, and the amount of the apportionment of the assessment to each county, and city and county, respectively. En. March 9, 1883, p. 68. Amd. 1891, 440; 1895, 316. Legislative History. The original was substantially the same as the above, except that it provided for an entry in the record of apportionment of assessments of the whole number of miles of railway in the state. Instead of "all necessary appropriate columns," it had two columns," and instead of "September," had "October." The amendment of 1891 changed October to September, otherwise it is like the original. Section Cited. S. F. & N. P. R. R. v. State Board, 60 Cal. 34; County of Colusa v. County of Glenn, 124 Cal. 502, 57 Pac. 477. Annotation. Constitutionality of Section.-Section as originally enacted was unconstitutional as an attempted delegation of legislative power, but in present form is valid and constitutional. (S. F. & N. P. R. R. v. State Board, 60 Cal. 34. To same effect: County of Colusa v. County of Glenn, 124 Cal. 502, 57 Pac. 477.) NOTICE TO CONTROLLER OF COUNTY RATE OF TAXATION. Sec. 3667, Pol. C. When the board of supervisors of each. county, and city and county, to which the state board of equalization has apportioned the assessment of railways, shall have fixed the rate of county, or city and county, taxation, the clerk of the board of supervisors must, within three days after such rate. has been fixed, transmit by mail, postage paid, to the controller, in such form as the controller shall direct, a statement of the rate of taxation levied by the board of supervisors for county, or city and county, taxation. If the clerk fails to transmit such statement in the time herein provided for, he shall forfeit to the state one thousand dollars, to be recovered in an action brought by the attorney general in the name of the controller. On or before the second Monday of October the controller must compute and enter in separate money columns, in the "Duplicate Record of Apportionment of Railway Assessments" the respective sums, in dollars and cents, rejecting fractions of a cent, to be paid by the corporation, person or association liable therefor, as the state tax upon the total amount of the assessment, and the county, or city and county, tax upon the apportionment of the assessment to each county, and city and county, of the property assessed to such corporation, person, or association. named in said duplicate record. En. Stats. 1883, 69. Amd. 1891, 440; 1895, 313. Legislative History. The original had "fourth Monday" instead of second Monday. Instead of "within three days after such rate has been fixed," had "forthwith," and instead of the second sentence had "If the clerk fails to transmit such statement, the controller must obtain the information as to such rate of taxation from other sources." The amendment of 1891 changed "fourth Monday" to "second Monday." Section Cited. County of Colusa v. County of Glenn, 124 Cal. 502, 57 Pac. 477. Annotation. This section is constitutional. 124 Cal. 502, 57 Pac. 477.) (Colusa County v. Glenn County, PUBLICATION BY CONTROLLER. Sec. 3668, Pol. C. Within ten days after the second Monday in October, the controller must publish a notice for two weeks in one daily newspaper of general circulation at the state capitol, and in two daily newspapers of general circulation published in the city of San Francisco, specifying 1. That he has received from the state board of equalization the "Duplicate Record of Assessments of Railways" and the "Duplicate Record of Apportionment of Railway Assessments." 2. That the taxes on all personal property and one-half of the taxes on all real property are now payable, and will be delinquent on the last Monday in November next, at six o'clock P. M., and that unless paid to the state treasurer, at the capitol, prior thereto, five per cent will be added to the amount thereof, and unless so paid on or before the last Monday in April next, at six. P. M., an additional five per cent will be added to the amount thereof. That the remaining one-half of the taxes on all real property will be due and payable at any time after the first Monday in January next, and will be delinquent on the last Monday in April next, at six o'clock P. M., and that unless paid to the state treasurer, at the capitol, prior thereto, five per cent will be added to the amount thereof. On the last Monday in April of each year, at six o'clock P. M., all unpaid taxes are delinquent, and thereafter there must be collected by the state treasurer, or other proper officer, an addition of ten per centum upon those taxes which became delinquent the preceding No |