expenses of actions against any delinquents, the said expenses to be audited by the Board of Examiners, and any surplus remaining shall go into the general school fund of the State. When any taxes are paid to the State Treasurer, by order of the Controller, upon assessments made and apportioned by the State Board of Equalization, the Controller must forthwith notify the Auditor and Treasurer, respectively, of each county, and city and county, that such taxes have been paid, and of the amount thereof to which each county, and city and county, interested is entitled. The State's portion of the taxes must be distributed by the Treasurer to each fund entitled thereto, and the portion belonging to the counties, and cities and counties, must be placed in a fund, to be called "railway tax fund," to the credit of each county, and city and county, entitled thereto. When any taxes are placed in the "railway tax fund" to the credit of a county, or city and county, the Controller, at the next settlement with the Controller by the Treasurer of such county, or city and county, must draw and deliver to such Treasurer his warrant upon the State Treasurer for the amount in the fund to the credit of such county, or city and county.

45 Cal. 30; 72 Cal. 404; 82 Cal. 332, 404; 83 Cal. 396; 84 Cal. 488; 87 Cal. 150; 90 Cal. 7; 105 Cal. 576, 583; 120 Cal. 651; 124 Cal. 502.

SEC. 3669. Certain taxes to be paid State Treasurer.

§ 3669. Each corporation, person or association assessed by the State Board of Equalization must pay to the State Treasurer, upon the order of the Controller, as other moneys are required to be paid into the treasury, the State and county and city and county taxes each year levied upon the property so assessed to it or him by said board. Any corporation, person or association dissatisfied with the assessment made by the board, upon the payment of the taxes due upon the assessment complained of, and the percentage added, if to be added, on or before the first Monday in June, and the filing of notice with the Controller of an intention to begin an action, may, not later than the first Monday in June, bring an action against the State Treasurer for the recovery of the amount of taxes and percentage so paid to the Treasurer, or any part thereof, and in the complaint may allege any fact tending to show the

illegality of the tax, or of the assessment upon which the taxes are levied, in whole or in part. When any person, corporation or association has made payment of any of the taxes, penalties, percentages, or costs herein referred to, which have been subsequently adjudged illegal, and still remain in the hands of the State Treasurer, such person, corporation or association shall be entitled to a refund thereof, although the payment of such taxes, penalties, percentages and costs may not have been under protest, nor a notice filed with the Controller of an intention to begin an action to recover the same, as hereinbefore provided. And in case of failure or refusal by the State Treasurer to pay the same to such person, corporation or association upon its demand, an action may be brought against the State Treasurer for the recovery of the amount of taxes and percentage so paid to the Treasurer or any part thereof. Whenever under the provisions of this section an action is commenced against the State Treasurer, a copy of the complaint and of the summons must be served upon the Treasurer within ten days after the complaint has been filed, and the Treasurer has thirty days within which to demur or answer. At the time the Treasurer demurs or answers, he may demand that the action be tried in the Superior Court of the County of Sacramento. The Attorney-General must defend the action. The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials and appeals are applicable to the proceedings herein provided for. If the final judgment be against the Treasurer, upon presentation of a certified copy of such judgment to the Controller he shall draw his warrant upon the State Treasurer, who must pay to the plaintiff the amount of the taxes so declared to have been illegally collected; and the cost of such action, audited by the Board of Examiners, must be paid out of any money in the general fund of the treasury, which is hereby appropriated, and the Controller may demand and receive from the county, or city and county interested, the proportion of such costs, or may deduct such proportion from any money then or to become due to said county, or city and county. Such action must be begun on or before the first Monday in June of the 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. [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 taxes have been complied with.

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

SEC. 3671. 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 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 Equalization.

§ 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 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.