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and a failure to begin such action is deemed a waiver of the rights of action. [Amendment approved March 22, 1905; in effect in sixty days.]

83 Cal. 396; 124 Cal. 502.

SEC. 3670. 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 appearing unpaid, and that all the forms of law in relation to the assessment and levy of such tax have been complied with.

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

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§ 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 upon townships, road, school, or other local districts, shall be collected in the same manner as county taxes. [Amendment approved March 19, 1907; in effect immediately.]

137 Cal. 661, 662.

SEC. 3692.

Powers and duties of the State Board of Equaliza

tion.

§ 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 as the chairman may direct.

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 assessed, and to fix the rate of State taxation, and to do the things provided in section three thousand six hundred and ninety-three 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. To visit as a board, or by the individual members thereof, whenever deemed necessary, the several counties of the State, for the purpose of inspecting the property and learning the value thereof.

11. To call before it, or any member thereof, on such visit, any officers of the county, and to require them to produce any public records in their custody.

12. To issue subpænas for the attendance of witnesses or the production of books before the board, or any member thereof; which subpænas 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

ard.

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 eacb 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. (Amendment approved March 19, 1907; in effect immediately.]

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Chapter III.

Common Council May Grant Authority to
Gas and Water Companies.

SEC. 4410. Common Council may grant authority to gas and

water companies.
4411. Reservation by cities.
4412. Contract for gas and water.

4413. Restrictions and conditions to be imposed. § 4410. The Common Council, by ordinance, approved by the Mayor, may grant to any gas or water company the privilege of laying down pipes in the streets and alleys of such city for supplying gas and water for the streets and buildings thereon, for a term not exceeding twenty-five years.

Cal. App. R. 2, 722.

§ 4411. In exercising the authority mentioned in preceding section, the Common Council must reserve the right to grant similar privileges to other companies, and require the laying down of the pipes to be under the reasonable direction of the city authorities, and to be so laid as to do no injury to the proper use of the paving, planking, or macadamizing of the streets and alleys, nor to private property situate thereon.

Cal. App. R. 2, 722.

§ 4412. The Common Council may contract with gas and water companies for supplying the streets and public buildings with all gas and water necessary for their proper use; the rates to be paid therefor must not be fixed for a term exceeding five years, and the city authorities must reserve the right to abrogate such contract whenever gas or water is offered to be supplied at two thirds of such fixed contract price.

§ 4413. In granting authority to lay down pipes, and in contracting for gas and water, the Common Council must impose such restrictions and conditions, and provide for such locations and construction of gas and water works and pipes as to work the least public or private inconvenience, and provide for enforcing such restrictions and conditions.

Cal. App. R. 2, 722.

FEE BILL-SECRETARY OF STATE.

$ 416. The Secretary of State, for services performed in his office, must charge and collect the following fees :

1. For a copy of any law, resolution, record, or other document or paper on file in his office, twenty cents per folio.

2. For comparing a copy of any law, resolution, record, or other document or paper with the original, or the certified copy of the original, on file in his office, five cents per folio.

3. For affixing certificate and seal of state, unless otherwise provided for, two dollars.

4. For filing articles of incorporation, if the capital stock amounts to twenty-five thousand dollars or less, fifteen dollars ; if the capital stock amounts to over twenty-five thousand dollars, and not over seventy-five thousand dollars, twentyfive dollars ; if the capital stock amounts to over seventy-five thousand dollars, and not over two hundred thousand dollars, fifty dollars ; if the capital stock amounts to over two hundred thousand dollars, and not over five hundred thousand dollars, seventy-five dollars; if the capital stock is over five hundred thousand dollars, and not over one million dollars, one hundred dollars; if the capital stock is over one million dollars, fifty dollars additional for every five hundred thousand dollars or fraction thereof of capital stock over and above one million

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