Newspaper Page Text
SACRAMENTO DAILY RECORD-UNION.
*11-V nm SERIES VOL. \LI\-.\o. T4TT.
AILT UECOBD ' SEUIE.S-VOL. XVI-Xo. 24".
THE DAILY RECORD-UNION.
Cottredttthc Poa Office at Sacramento as second class matter
PUBLISHED BY IKB
Sacramento PuMsMng Company.
WM. B. n JLL.H, fieoeral *:an.izrr.
TcMirjttSonemre, Third .it., bet. J »ad K.
— — .- •'
fTHB DAILY K»:i OKD-I "
.tjrabilahod «TBTf d»» of th» wot*, fhmiteji excited
frCT tun je^l
Bo»gix mootlu. ■"""*"•.". * see
y >t three dm i.^hi. j ........]*l & If
t%n ccpieA one year, *ooneaddni»s.".^*]"**"" go p.
6a!»criber» «erred Dj Carrien at Twenty I
. UESTa p«r WBsk. In all Ulterior cities aud towin the
IHiyeT Cia be iiad ol the iirladjial Perfadi<s»l Dealtn.
frV *jaeu and A <t-nti.
AdverfUJni Rat«i Jn Dallj-Eccopd-rot.iii,
fl ntSqaaro I UtEe,......^........ ti ne.
OneSj «»; »tlir."«. '....'.'.".'.'.'. i V-
* ...,.., „
ttcft addition»l time. .-...'.!!!!!!!!!' 6C
P?'f &3m»re. let pue &50 ».-. fa IK "
tv-ie «2 SO
K+ii Kwc, 24 i.a«-B 3 SO I 00 B Of
SH 3yi.-.»re, 3d pate 3 69 4 53 C »
«hpa«« JOO SOO
3 50 toe
000 H-iuare. M p*w 800 108 ie so I
"l"*:'-- 4 00
O-j vS ;u»^e. Ithpai* 800 , . 4OT ?00
&.«f >a;icos, to follow reading matte* twe-tt-a™
i!V> . lino rnrwMta Insertion.
ad?«rtU«Bi«, 0 t»oJ Situation. Wanted, HoumbV.T.cl,
SSSSTO 6tc - of nviusuoii tKs.s, wili b,-
*■« in tim Daily Keoord-Ukiok a> foU.*» :
iiirt**tim€«. ......... , rjj --- -j
-r^weei. ■...'.;:::'."""::::::::jso c: -.n
-Stfum word* to cotißt!tnte line. "
rilß TTKEKLY ITBrtOX
(Psb'Jshed Io n;ua-wt partsl
1« iwardoa - :;t-flday and Saturday of eseb. wto I -
rum L-iirj E'tiht ''a,..* iv each Uue, orfiiiUtn !•*.«'
tuth we k. and fa the RheaT-^t and mort dotkaUe
li'm, Sen sad Llteran Journal ut'uUsliud otthe
I'sdH . ooa.-.fc.
'"eiins, One Tear $2 C'
• -Weekly Union Advertlstax ri.iic-.
JfJUi hMinarc. 1 time |sl W
.V ich additional time io
>ons Square, lt.'me. . . 2 00
Earh additional time , 1 to
Advtr;!so3iaDtB of fire line.i in this (".cpaitnietit are
■.nxitti tor 25 car.ts for one time: three times lor £0
• - '.a or 75 ceuta par »»i. j
ASTED-POU #1 I WILL SELL RECEIPT
» ? • for making Multiplex Copying Pads, with
fnk. etc. Splendid thing for life inej. PACIFIC
KOYELT? COMPANY, No. 1225 Seventh street,
Sacramento. Agents wauted everywhere for all i"ir
• novelties. . tnr9-lw*
TO LET OB TOE SALE.
Advertisements of live lines in this department are
inserted for 25 cents for one time; thr.e times tor 50
cents or 75 cents per week.
fjTOU SALE, 8'» ACRES.- HOMESTEAD, WITH
jL I improvements. Situate in warm belt of foot-
hills. Land as good as any at Newcastle, and part
free water. One and a-ii.ilf miles from School,
Church and Railroad Station. Best kind of Farm
for Grape and Fruit Grower. About :5 miles from
here Address CAUL STIIOBEL, No. 321 J street,
IT^OR SALE— A DRUG STORE AND FULL ,t
JD Stock of Drugs, doincr a good business. G?s4
Clears $-00 p.-r mouth. For particulars, roU|
quire at this office. mrlL-lw
n^.O RENT— KOOMS FURNISHED, SUITABLE
I for housekeeping. The rooms are very de-
etrable and pleasantly located. Apply to MRS.
WILSON, at So. 1520 Tenth street. mrll-l»*
FUKNIBHEU ROOMS TO LET -PLEASANT,
quiet, home-like rooms, neatly furnished. To j
Kent by the Day, Week or Month, at prices that
• cannot fail to irivo satisfaction.' Northwest corner
Third and J. Entrances on J street, and on Third,
between J and I streets. MRS. TEV EYCK. mrlO-ti
rrVIE STOCK, FIXTURES AXI)_« —
X Hardware Business of A. G.
CLARK & CO., is now offered for^j^i'f^.S-,
sale at a bargain, and store to rent. f~-- &rf£r-Vif
nirl2-10t A. G. CLAKK .-c CO., Napa, Cal.
A VALUABLE BUGGY— IN FIRST RATE OR-
x\. dor. Inquire at this office. mrs-lw
STOCK, TOOLS AND FIXTURES OF A |
S'ove and Tin shop, situated in one of r — -^
the b st mining towns in the State. Doin^'ii^T^
a good business. An old star d. Established
for the last sixteen years. Also, proof BRICK !
STORE. Will be cold or rented. All will be sold I
Cheap for Cash. Apply to C. B. BROWN, Placer- I
ville. Cal. flB-lplm"
RANCH FOR SALE,
AT A HABGAIX.
fTVIE WELL-KNOWN SALSBURY RANCH.««^
THE WELL-KNOWN 350 Acres, being of'SiSSf
cuntainiiijr about 350 Acres, beiny ofSiPMT
rfie best Grain Land ever offered for sale ■ " '
in this county, l'nxlu^es from 25 to 35 bushels
of Wheat, and 30 to 50 bushels of Bir'ey to the Acre.
Soil of candy loam formation, and from 6 to 10 feet
dee ■:. Failure of crop has never occurred upon the
place. Has a
Good Dwelling; and nn(-linildinp;i>.
Railroad Station, with Side Track, and Scales,
Plows, Harrows, Carpenter and Blacksmith Tools ;
-splendid Well of Water, with Horse-power and Lar 'c
Railroad Trains pass at Station four times each |
day. Place is well timbered. Sitrat jon line of Sac- |
ramento Valley Railroad, 15 miles from Sacramento,
at Salsbury Station.
t3~ The land rents for 93 prr Acre
;isli. The place must be holil tmnie-
<llat«ly. as the proprietor Is Koine to
leave Hie Stale. Take part cash. ; ; V.^
Apply to SWEETS ER & ALSIP, Real Estate and
Insurance Agents, No. 1015 Fourth street, between J
and X, Sacramento. fIS-tf
DURHAM CATTLE FOR SALE.
-• /v HEAD OF THOROUGHBRED ,-— .
Xil Diirlwra BULLS, fr .m one to #^?4~^5l
two years old, »nd 10 Head of either J/7T
•COWS or H BIKERS. Will be sold at iflnil
private sale at WICK'S RANCH, Butta county.
ja3o-2m Address M. WICK, Oroville. Cal.
DENTIST (LATE WITH H. 11. P!F.R-— ■
son), successor to T. B. Reid, No. 317 Jsir*fn?
street, between Third and Fourth. Artificial Teeth
inserted on all bases. Improved Liquid Nitrous
Oxide Gas, for the Painless Extraction of Teeth.
11. B. BBEWKB.
*f"\ENTIST, SOUTHWEST CORNER OF *5»
If Seventh and J streets, in Bryte's new (^f?B
' building, up stairs. Teeth extracted without pain
by the use of Improved Liquid Nitrous Oxide Gas.
ii. ii. PIEBSOH.I
i'< TrvENTIST, 415 J STREET, BETWEEN CBSES*
If Fourth And Fifth, Sacramento. Arti-ISHW
ficial Teeth li^erteU on Gold, Vulcanite and all bases.
Nitrous Oxide or Laughing Gas administered for the
painless extraction of Teeth. dl4-lm
WATCHES, CLOCKS, JEWELRY
J. HYMA>, JR.,
WATCHMAKER AND JEWELER, NO. -m
138 J street, between Fifth and Sixth. VtK
Just received, a very fine lot of Watches and jt-i A
Jewelry, which will be sold at a very low •*£«.•
Drice. WaUhee and Jewelry ca efully repaired.
v . ; ' : : -:\ : fja7-lplm] .
WILLIAM B. niLIEB
I (Late with Floberg),
-VTO 100 J STREET, NEAR SEVENTH, -o
J\ Watchmaker and Jeweler. Importer \^J\
Sid Dealer in Watches, Si.verware, Jewelry, C_/ It
etc. Repairing a specialty, under RobertttiCiSß
Marsn. AH country orders promptly attended to.
~ J. B. KLI>E. ■■■•„■ i
(Late wHh Wachhorst, and successor to Floberg,,
«rvrCHMAKEB AND JEWELER -^
W No. 60 •' street, between Second and Vf^),
Third. * Dealer v. Watches, Clocks, Si ver- S-i x
ware. Jewelry, etc Repairing in »» "J.***^
branches a specialty, under MR. FLOBLRG.
.-•■- . -■ [010-lplml __^
"" NOTICE. ~~
TO COUNTRY MEECHAHTS and RETAILERS
ON RECEIPT OF"»8 I WILL SENT) TO AN"S
E ad.ircss a simple ca»e of mv specialties, con
Btine of 3 bottles DR. RENZTS Herb Bitten., :
bottles Blackberry Brandr, 3 bottles Rock and Rye
«nd 8 bottles fine old Bourbon Whisky (the U.i
Smed trade-mark " Bonanza"), all justly c. ebratec
goods, and recommended for medicinal and faroilj
Ss£j. RENZ, Wholesale Liquor Dealer^ o «IS
-Commercial street, three doors below Front, bar.
THE MECHANICS' STOBE. •
ty££ Aft/ • V?"&>' H\j~ *~ % '£?** % ifa*-- •-l'~' \ ,— i"*"*"
?| fell / ™ si
■'1 \ I / /"°
yf9 9 f
_II: ;__ _ IL
_ |f .___=^. _ .. - __ ir
To those interested in G-entle-
men's Knit Underwear, we have
this week the following new lines
to offer :
Men's Fancy Strips Knit Merino Undershirts or Drawers, - 50 cents
Clouded Shirts or Drawers - ' - - - - - -• 65 cents
' (EXCELLENT QUAUTY).
Si Shirts or Drawers 65 cents
Japanese Stripe Knit SMrts or Drawers -, - - - 85 cents
Fancy Bird's-eye Merino Shirts or Drawers - - -90 cents
Fancy Cashmere Knit Shirts or Drawers - - - - 81 25
..:; „ . <JIO»E COLOR). ■"■Jj
me Solid Brown Cashmere Merino Shirts or Drawers - -"' $1 25
' The above lines are .All New,
and have but recently "been placed
on our shelves. From the rapid
manner in which they are being
sold, it is evident they are well
0- THOSE LIVING OUTSIDE OF SACRAMENTO CAN ORDER ANY OF
THESE GOODS THROUGH THE MAILS, AT A SLIGHT EXPENSE.
SEND FOR PBIt'E LIST OF OJ It
DitY O-OOS3S I
FANCY GOODS! CLOTHING!
Hats 1 Millinery !
| I BOOTS AND SHOES!
Samples sent to any address. 2
m* MECHANICS' STORE,
NOS. 400, 402, 404, 406 AND 408 X STREET SACEAUESTC
ADDRESS ALL LETTERS:
WEI NSTOCK & LU
SACRAMENTO, SATURDAY MORN L%G, MARCH 13, 1880.
V PEOPLE'S STOBE.
Not alone in cur own interest, tout tint
of every one whose eyes scans these lines,
and whose heart beats high in hope and
faith are these , woxds issued ; for even
though you never visit our place of busi- 1
ness, nor favor ns with an order, still these J
I earnest and faithful fli-ures are placed I
before you to point out with unerring cer- j
I tainty what a nighty word "CASH" Is
and tow it places fore us articles at ;
During the last ■?;;&:, we are in receipt
of a shipment of
Purchased by our buyer, MR. EARNEST j
K&HN, of New York city, at a Great Dis- i
solution Sale of a large English Linen
Firm. It is not necessary to dwell upon '
these bargains, for as we place them
before the public they speak for them-
r! WE HAVE AT
A Splendid Loom Dice Towel,
A Satin Damask Towal,
' : .*-l •". (:Uxl9 in.)
A Satin Damask Towel,
An Extra Large and Heavy German
A Double Damask Satin Faced Towel j
THE GRANDEST LOT
. TABLE LINEN
EVER SHOWN IN THIS CITY.
A Heavy Loom Dice Linen .....at 30 cents
A Splendid Loom Dice Linen at 35 cents
An Extra Heavy Dice Linen at 46 cents
Superfine Heavy Dice Linen..... at 60 cents
8-4 Extra Heavy...'..' at 60 cents
f»-4 Very Fine ................at 95 cents
9-4 E1egant.................:...... ....?1 00
A Heavy All-linen Napkin at SI 00
A Heavy All-linen Napkin .....at 61 15
A Heavy Al -linen Napkin ..........at $1 25
A Heavr Very Fine .Napkin at $' 50
A Heavy Superfine Napkin .........at J2 50
A Heavy Double Satin-surface Napkin at $3 00
Of In addition to the above, we are
dally receiving NEW »l'Kl\«. CiOODs, In
all qualities. .<> v" 1 . -; =
A CHOICE LOT OF
BLACK TRIMMING SATINS!
A Good Quality ....... at 65 cents
A Good Qua1ity............'...'.. ...at 85 cents
A Splendid Qua1ity........ .......at 90 cents
A Very Rich Qua1ity.:...:..... „;.... ....at »1 00
A Superb QuaUty..:.:.\. ;;::;.i..... ...:.atsl 15
tiT Our *1 25, $1 35 and «1 .10 grades are ri«b
*.-**..-•♦, ; ' ' ' i
I : -tar. SAMPLES OF ANY \ GOODS SENT ON
.'-.- ; ■ ' ' ■ •.- --- ■■''. ' "" '' . '
\ Store open till 8 o'clock on week evenings, and
[ open till 9 o'clock 4 Saturd«y eveninzs.
I ' — -' "
| PEOPLE'S STORE,
: ; No. 600 J street, ,
SOUTHEAST COS. SIXTH, SACKAJIE.VTO.
I POSTOFFICE BOX 28. 01-lptfTuThS
REVENUE AND TAXATION.
TEE HEW' EEVENUE LAW.
INTERESTING TO fAXPiTHS.
Full Test of the Bill as Finally
[The subheadings, for conven!«ee of reference,
have liceu nude by tho F.ecokd UsHiN ■nd arj cot
in the bill ]
An Act to amend Sections 3007, 3517, SC27, S(I2S,
33-29, 30:50, 3034, 3840, 3013. 3650, 3P51, SCI2, SCG3,
."5J7;i, 3078, £070, 3717, 8730, S7J2, 573«, SS39, 3861,
ami to repeal Sections 3030 and 3357 ran Act ca
- titled "An Act to establish a Political Code,"ap
, proved March 12, 1872, 'relating to revenue, and to
add two new sections, numbered 3004 and 30C5.
The people Of the State of California, represented
in Senate and Assembly, do enact as f 11. .w0 :
, Section 1. Section 3607 of the Political Code ie
amended so as to read as fallows : 3007. All prop
erty in this State, BotewnDt under the laws of fue
United States, excepting growing crops,, property
used exclusively for public schools, and such as may
belong to the United States, this State, or to any '
county or municipal corporation within t'li.-t State,
is subject to taxation.
DEFINITION OP PIIOP3nTY.
Section 2. Section' Bßl7 of said C .'.■-> i.i hereby
! amended so as to read as EoHowfl : 3617. Whenever
the. terms mentioned in tlri-i tection are em: !..ve<l In
this Act they are employed in the sense hereafter
affixed to them :
First— The term " property " includes moneys,
credits, bond?, stocks, du&s, franchises and all other ■
matters and tilings, real, personal and mixed, capa
ble of private owners!) : p.
Second— tirni "real estate " includes : l: The '
possession of, claim to, ownership of or right to the '
possession of land. 2. AH mines, minerals and j '
quarries in and under the land, >1. timber belonging
to individuals or corporations, growing or being on
tbe lands of the United States, and all rights ana
privileges appertaining thereto. 3. A mortgage,, !
deed of trust, contract or other obligation by wliich
a debt is secured, when land is pledged for the pay- '
uient and discharge thereof, shall, for the purpose's
of assessment and taxation, be deemed and treated
as an interest in the land so pledged. " 4. Improve- '
Third— The term "improvements" include} t.L- '
All buildings, structures, fixtures, fences and im- •
provements erected upon or affixed to the land.. 1
•2. All fruit, nut- bearing or ornamental trees and '
vines not of natural growth. '
Fourth — The term " personal property " includoe- 1 '
everything which is the subject of ownership not '
included within the meaning of the term "real es- '
Fifth — The terms " value " and " full cash value-" '
mean the amount at which the property would be '
taken in payment of a just debt due from a solvent '
Sixth The term "growing crops includes only '
those crops which require an annual planting or
sowing, or alt annual harvesting.
Seventh — The term "credits" means those solvent '
debts not secured by mortgage or trust died owing
to the person, firm, corporation or association as
sessed. The term "debts" means those unsecured
liabilities owing by the person, firm, corporation or
association assessed to bona fide residents of this
State, or linn-, associations or corporations doir.g
ASSESSMENT OF PROPERTY.
Section 3. Section 3027 of said Code is hereby,
amended so as to read is follows : 3627. All taxable
property must be assessed at its full cash value.
The proportionate value of the capital stock of cor.
porations, associations and joint stock companies,
hi' ing their principal place of business in this
State, for the purpose of assessment and taxation, .
shall be its market value, deducting therefrom the
value of all other property assessed to them in this
State or elsewhere of which su -h capital stock is the
representative. Land and improvements thereon
shall be separately assessed. Cultivated and uncul
tivated land of the same quality, ad similarly
situated, shall be assessed at the same value.
Mortgage, deed of trust, contract, or other obliga
tion by which a debt is secured, shall, for the pur- '
poses of assessment and taxation, be deemed and
treated in an interest in the property aftccted
thereby. Except as to railroad and other quasi '
public corporations, in case of debts so secured, the
value of the property affected by such mortgage, '
deed of trust, contract or obligation, less the vaiue '
of such security, shall be assessed and taxed to the 1
owner of the property, and the value of such '
security shall be assessed and taxed to the owner !
thereof, in the county, city or district in which the i
property affected thereby is situated. The taxes so '
levied shall be a lien upon the property and securi- '
ty, and may be paid by either party to such securi- '
ty ; if paid by the owner of the security, the tax so
levied upon the property affected thereby shall be
come a part of the debt so secured ; if the owner
of the property shall pay the tax so levied on such
security, it shall constitute a payment thereon, and,
to the extent of such payment, a full discharge
thereof ; provided, that if any such security or in
debtedness shall be paid by any such debtor or
debtors after assessment and before the tax levy,
the amount of such levy may likewise be retained
by such debtor or debtors, and shall be computed
according to the tax levy for the preceding year ;
and every contract by which a debtor is obligated to
pay any tax or assessment on money loaned, or on
any mortgage, deed of trust, or other lien, shall, as |
to any interest specified therein, and as to such tax '
or assessment, be null and veid. '
RAILROADS— AND MANNER O!f ASSESS
Section 4. Section 3C26 of said Code is hereby
amended so as to read as follows: M 8& The
franchise, roadway, roadbed, rails, »nd rolling
stock of all railroads, operated in more than one
county in this State, shall be assessed by the State }
Board of Equalization, as hereinafter provided for.
Other franchises, if granted by the authorities of a
county, city, or city and county, must be assessed
in the county, city, or city and count/, . within
which they were granted ; if granted by any other
authority, they must be assessed in the county in
which the corporations, firms, or persons owning or
holding them have their principal place of business.
All other taxable property shall be assessed in the
county, city, city and county, town, township, or
district, in which it is situated. Lands shall be as
sessed in parcels or subdivisions, not -exceeding
040 acres each; and tracts of land containing more
than 640 acres, whici have been sectioniied by the
United Stites Government, shall be assessed by
sections or fractions of sections. The Assessor
must, between the first Mondays of March and
July in each year, ascertain the names of all taxa
ble inhabitants, and all the property in his county
subject to taxation, except such as is required to be
assessed by the State Board of Equalization, and
must assess such property to the persons by whom
it was owned or claimed, or in whose possession or
control it was, at 12 o'clock H. of the first Monday
of March next preceding ; but no mistake in th? |
name of the owner or supposed owner of real prop
erty shall render the assessment thereof invalid.
In assessing solvent credits, not secured by mort
gage or trust deed, a ' deduction therefrom shall le
made of debts due to bona fide residents of this
State. • ••;■■ ■ ' -../-■.■. .-•. : If, '■ ■ '
■ ■■ \- STATEMENTS OF TAXPAYERS. ■
Section 5. Section 3629 of said Code is hereby
amended 'so as ,to read as follows : 3029. He
must extract ' from i each person ' a statement,
under oath, setting forth specifically that the real
and personal property owned by such person, or in
his possession, or under his control, ar 12 o'clock
M. on the first Monday in March. : Such statement
shall be in writing, showing separately : 1. All I
property belonging to, claimed by, or in possession
or under the control or management " of such per- '
Bon. 2. All property belonging to, claimed by, or I
in the possession or under the control or manage
ment of any firm of which such person is a member.
3. Tbe capital stock, and all property belonging to,
claimed "• by, or '"• in ' the possession ;or - un
der the control or management: of any con
' .ration Vof which ; ?: such -** person . ' is : Presi
l dent,' Secretary,: Cashier,- or -' Managing Agent
4. The county in which such property is situated, or
in which it is liable to taxation, and (if Inble to tax
ation in the county in which the statement is made)
also the city, town, township, school disUiet, road
district, or other revenue districts *iq which it is
situated. .5. An exact description of all X.. in
parcels er subdivision?, bo* exceeding 910 acres
each, and the sections and fraction il sections vf all
tracts of land containing more than &10 actcs which
have been scctbnizej by thefnitD'l States Govern
ment, improvements and personal property, iuclud
inj ail vessels, attameri and other water craft, nnJ
ull taxalile Stale, count}, city, or other muiii.inal or
public bonds; and the tsxablo b'ondtf of any i bob,
iinn or C3iporatiou, atd the crrtiflcato of >hjre3 of
the capital stoeft '■- any corporation, absociati jii or
joint bUkW coapany not Irhring its priacip-al place
of bushiest) in thU State, and t'«posiSs of munry,
gold dv : or other valuables, and the names of the
I I»r8O with whem such ili-po:ils ar« made, and tiie
places in which they may be found, all niort^agi:?,
d-.'eds of trust, contracts and otlu-r- obligations hy
which a debt is ewjred and tho property hi t!:e
county affected thereby. <;. All s^lv<!nt credit, un
■eeored by deed of tnist, ftiortyaife, cr other lien on
real or persoual property, line or owir* to such per
sjn, or any firm of which he ia a member, or due or
owing to any corporation of which ha is President,
Secretary, Cashier, or Managing Ajent, deducting
from- the sum total of i s°. credits such dehtj only,
uiidcuurul try tru^t desd, mort^i^e, " ■ ■.•.)■ r lien
on real 01 personal projicrty, as may b<j on iv; by
such person, firm or corporation to boaa fide si
dent* 04 this State.' No debt shill be so-deducted
unless the statement ilwwi the amount of socb
debt as stattd under uath in icgTegate ; provided,
in case if bank', the istatjiuoi.t is not required to
■bow the debt in (It! .1; lor to whom it it o-iring, bat
the Asscsjoi «hall have ilio' privilejre of 'examining
the books of such banks to- verify said Btatement.
Whenever one nember of a linn, or one of the
proper utSccn* of a corporation, has made a £tate
ment showiu^ the property of. the firm or corpora
tion, another member of the firm, cr another ...or,
need not include such property in the statement
made by l -», but his Btateaeiit must show the
Dame of the person or officer who made the state
ment in which such property is included.
'l.y- 01 STATEMENTS— AFFIDAVIT.
Section 0. Section 3030 of said Code is hereby
amended so as to read as follows : SO3O. The
Board of Supervisors must furnish the Assessor
with " b!a.i:k forms" of the statements provided for
iv the preceding section, affixing thereto an affidavit,
which is substantially as follows : "I, ,do
swear that I am a resident of the county of (naming
it), that the above list contains a full and correct
statement of all property subject to taxation which
I, or any firm, of which 1 am a member, or any cor
poration, association or company of which I am
President, Cashier, Secretary or Managing Agent,
owned, claim; d, possessed or controlled at 12 o'clock-
M. on the first Monday in March last, and which is
! not already assessed this year, and that I have not,
in &uy manner whatsoever, transferred or disposed,
of any property, or placed any property out of Hud
county or my possession for the purpose of avoiding
! any atsossment upon the same, or of makine this
statement; and that the debts therein stated as
owing by me are swing to boua fide residents of this
State, or to firms or corporations doing business in
this State." The affidavit to the statement on be
haif of the firm or corporation, must state the prin
cipal place of business of the firm or corporation,
and ill other resists must conform substantially to
the preceding form.
\ IN CASE OF NOX-RKCEirT OF STATEMENT.
Section 7. Section 3634 of said C de is hereby
amended so as to read as follows : 3634. When the
Assessor has not received ir-m the owner of a tract
of laud the statement required by Section 3629, or
when such statement dues Dot sufficiently describe a
tract of land to enable the Assessor to assess the
same as required by law, ami the owner or his agent,
or in case they MBtMt be found or are unknown,
the son in possession thereof neglects, for ten
days after demand by the Assessor, to furnish said
Assessor with such description, the Assessor sh^ll
cite such owner, or agent, or person in possession,
to appear before the Super.or Court of the county
wherein such land is situateJ, within five days after
service of such citation ; and the said Superior .
Court shall, upon the day named iv such citation, to
the exclusion of all other business, proceed to hear
the return and answer of the said owner, or agent,
or person in possession, to the »aid citation, and if
the Court .'•hall find that the land has not been sur
veyed or divided into subdivisions of C4O acres or
less, o that each part or parcel may be described by .
metes and bounds, then the Court shall, by order duly t
entered in open Court, direct the County Surveyor
[ to make a survey and define the boundaries an '
location of said land by parcels or subdivisions, not
exceeding 640 acres each, and deliver the same to
the County Assessor. The expense of making such
survey and description by the County Surveyor
shall be a lien upon the land, and shall, when ap
proved by tie said Superior Court, be certified by
said Court to the Tax Collector of the county where
the laud is situated, and be added to the taxes upon
said laud, and be collected as other taxes are col
Section S. Section 3640 of said Code is hereby
amended so as to read as follows : 3640. Each per- .
son, firm or corpo.ation, owning or having in his or
its possession any of the shares of the capital stock
of any corporation, association or joint stock com
pany, shall be assessed therefor. If the oorp
tion, association or joint stock company, has its
principal place of business in this State, the assess
able value of each share of its stock shall be ascer
tained by taking from the market value of its entire
capital stock the value of all property assessed to it,
and dividing the remainder by the entire number of
j shares into which its capital stock is divided. The
! owner or holder of capital stock in corporations, as
sociations and joint stock companies, whose prin
cipal place of business is not within the State, must
be individua'ly assessed for such stock. Share
holders, in the statement required by Section 3(i'J9of
this Code, shall specify the number of shares of
stock held by them and the name of the corpora
tion. The owner of shares of stock to be entitled
to the deduction provided for in this section must
I produce to the Assessor a certificate of the assess- I
ment of the propel ty of the corporation, associa
tion or joint stock company.
Section 9. Section 3C43 of said. Code is hereby
amended so as to read as follows : 3G43. Where fer
ries connect more than one county, the wharves,
storehouses, and all stationary property belonging
to or connected with such ferries must be assessed
and the^axes paid in the county where located. The
value of the franchise and water craft, and of toll
bridges connecting more than one county, must be
assessed in equal proportions in the counties con
nected by such ferries or toll bridges.
Section 10. Section 3CSO of said Code is hereby
amended so as to read as fellows: 30*50. Ibe As
sessor must prepare an assessment book, with appro
priate ' headings, alphabetically arranged, unless
otherwise directed by the State Board of Equaliza
tion, in whKh must be listed all property within the
county, and in which must be specified in separate
columns, under the appropriate head : 1. The name
of the person to whom the property id assessed
12. L md, by townshi p, ranee, section, or fractional
section ; and when such land is not a congressional
division or subdivision, by metes and bounds, or
other description sufficient to identify it, giving an
estimate of the number of acres, not exceeding in
each and every tract more than li 10 acres, locality,
and the improvements thereon. When any tract of
land is situate in two or more school, road, or other
revenue districts of the county, the part in each
township or district must be separately assessed,
together with the improvements thereon. ; 3. City
and town lots, unimproved and similarly situated
shall be assessed at the same value, naming the city
or town, and the nuo.ber of . the lot and block, ac
cording to the system of numbering in such city or
town, and improvement* thereon. : 4. All personal
I property, showing the number, kind, amount, and
' quality ; but a failure to enumerate in detail such
j personal property does not invalidate the assess
ment. ; 5. The cash value of real estate, other than
city or town lots. . 6. The cash value of improve
ments on such I real estate. ■' 7. The cash value of
city and town lots. '• 8 - The cash value of improve
ments on city and town lots. 9. The cash value
of £ improvements «on real estate assessed to
person! other than . the owners ",' of : real estate
DAILY Itl XOltn-! M"\ SEBIES,
VOLUME II M WIW.U 18.
10. The cash value of all personal property, exclu
sive of money. 11. Amount of money, 12. The
assessment of the franchise, roadway, roadbed, rails
anil rolling stock of any railroad, r.s apportioned to
his county by the Stats Board of Equalization ; and
also such other apportionments i?t such franchises,
roadways, roadteds, .i.ls and ,::i; a stock as may
be made by such Board, Md tarniAted to him for
the purpose of taxation in r.i y district in his coun
ty. Taxable iiaproiemotitSi-ownel \ty any person,
firm, association or corporation, located upon land
exempt from taxation? shall, in to ihe manner of as
ses ment, be ssscssed cs other red ea'ate upon the
assessment nJI ; uovalus shall, however, be assecKd
ftgminsi the czerapt land, DOT -Jin!tr any IIIUBW
stances shall tho land ba charged with or become
responsible f r tfie cssessmer.t mule against any
taxable impro.tniitita located thereon. I:'.. Th*
school, road and o>hor revenue uViriiivs in « hid*
each piece of [ roperty assessed v situated. !I. The
total value of all property. 1".. V. i, i. any property,,
except that owned Sy a railroad or other quasi pub
lic corporation, is subject to or nffucted by amort-'
jfa.'e, deed ol trust, c"ctr.:ct or other obtfjalion by
whk-h a debt is secured, he must enter, in the proper
column, the value of rach security, ar.it deduct the
same. In entering a^see^ments contaiuitig solvent
credits subject to deductions, z£ provided in Section.
"•ills of this Code, lie must cuter, in the proper col
umn, the v.luj of tin: debts entitled to . ■ tnption,
ard deduct the fame. In mikin™ the deductions
from the total value of prnrierty a.iwfscd, as above'
directed, he rcU3t enti I the rent binder in the column
provided for the total va'.ua of all pr ■;■. ■' for
tajcatun. Where tho capital ttock of any ri» »ra.
tion, association . or joint st* t-k company is
assessed, as provided in Section KOTO of'
this Co*le, the value of all property for deduction
must be enttred in the proptreolmnn, anil he rmst
deduct the same from the market value of said cap- ■
ital stock, and place the remainder in the column
provuleil for the total value of all property for tax- \
ation. Each franchise must be entered on the as
sessment roll without combining the satce with other
property or the valuation thereof. IC. The figure
one (1), i: separate columns, opposite the name of
every person liable to pay a pell tax. 17. Bach
other things as the State Board of'Kqualixation may !
require. The states Board of Equalization may di- •
reet the book t.i be otherwise than alphabetically
arranged in any county, or city and county ,-of this
FORM OF ASSESSMENT BOOK.
Section H. S ction 3861 nt said Code is hereby
amended so as to read as follows : 3861. The
twin of the assessment book shall be as di. •
reded by the State Board of K'|iiV.izalion,°aiiJ in .
those counties, or cities and counties* for which said
Board does not prescribe a different form, it must
be substantially as follow? :
5. 2. I i
lif:I if: E" I *
II: 111 c^
111 £ • r
iii f Personal
"h ft" v.
E 8 111 *3
Ic' Jr Si .*
1 ' :
5' : :
.' I I
bf l!*— ,
llN'KXtiU'** NOT KNOW*.*,
1I I I Its*!; <? * 4i*ia;|
a ? 2.3 *" . lis: :: „
g City 2. or .-a city | 4: : :
*^ 5 J c*. fi !*l*l» lil.ii*
i° : * : ?
ii i i 5
& : : ;
r [ i 1 1 * iBi* i 9 *rirT* i« "■-* "
t* -. 6 B
OIVXKR TUB WIIKN]
ss'o' t 7 -'-7
s3 _■ i :
"^ ° 0 J 3 a *.- -
fill & Si
|& ?i B :
E :55 I : -----
a : c a
5' I 5 ;
3' I cr ■
a i B" I
°l i I
items (Here mny
COMrLETINU UtUSm ROLL.
Section 12. Section 3Uf.2 of said Code is hereby
amended so as to read as follows : 5t;.",2. On or be
fore the first Monday of July, in each year, the As
sessor must complete his assessment book. He and
his deputies must take and subscribe an affidavit in
the assessment bonk, to be substantially as follows :
"I, , Assessor of (or Deputy Assessor, as the
case may be) — — county, do s» ear that between the
first Monday in March and the first Monday in July,
eighteen hundred and , I made diligent inquiry
aiwl examination to ascertain all the property within
the county (or within the subdivision thereof assess-
Ed by me, as the case may be) subject to assessment .
by me, and that the same has been assessed on the
assessment book, equally and uniformly, according
to the best of my judgment, information and belief,
it its full cash value ; and that I have faithfully
complied with all the duties imposed on the Assessor
under the revenue laws ; and that 1 have not im
posed any unjust assessment through malice or ill
will, nor allowed any one to escape a just and equal -
assessment through favor or reward." But the
failure to take or subscribe such an affidavit, or any
affidavit, will not in any manner affect the validity -
of the as»c -merit.
WATER DITCHES, ROADS AND TELEGRAPH
Section 1". Section 3663 of said Code is hereby
amended so as to read as follows : 3063. Water -
ditches constructed for mining, manufacturing or
irrigation purposes, and wagon or tKrnpike toll
roads or telegraph lines, with their franchises and
all improvements attached to such properties, must
be listed by the Assessor as real estate and as a
whole, without separating the land au.l the improve
ments, either in the description or valuation of the
ASSESSMENT OP RAIUSOADS. *" .
; Section 14. There is hereby added to the Political •
Code a new section, to be known as Section 3064, to ■
read as follows : 3004. On or 'before the first
Monday in May in each year the State Boaidof
Equalization shall assess the franchise, roadway,,
roadbed, niU and rolling stock of railroads operated,
in more than one county. The President, Secretary,
Cashier, or Managing Agent, or such other officer as
th« State Board of Equalization may designate, of
any corporation operating any railway in more than
one county in this State, shall furnish said Board, on •
or before the first Holiday of April, in each year, a
statement, signed and sworn to by <ne of such of
ficers, showing, in detail, for the year ending on the
first Monday in March in such year : (a.) The whole
number of miles owned, operated, or leased in the
State by such corporation making the return, and
the value thereof per mile, with a detailed state
ment of all property of every kind located in the
State, (b.) Also a detailed statement of the num- (
ber and value theraof of engines, . passenger, mail,
express, baggage, freight and other cars or property
used mope rating or repairing such railway in this \
State ; and on railways whi.-h are part of lines ex
tending beyond the lim to of this State, the return
shall show the actual amount of rolling stock in
use on the corporation's line in the State during the :
year for which the return is made. The return shall
show the amount of rolling stock, the annual gross.
earnings of the entire railway, and the proportionate- '
annual gross earnings of the same in this State, as.
nearly as practicable, and all property designated
hereafter in this section, a.i such other facts as the 1
State Board of Equalization may, iv writing,' re
quire. If such officers fail to make such statement, '
said - Board of Equalization shall ' proceed.' to>
assess the property of the corporation so failing, *
and the valuation fixed by them shall be final
and conclusive. . The said property »h ill tic assessed
at its actual each value. agsessmentstuU be made
upon the entire railway within the State, and. si all '
include the right of way, road-bed, track, bridges, '"
culverts and rolling stock/, '.The depots, station *
grounds, •hops, buildings and gravel beds shall be
I [COSTUfCIO O» LA»T fAOt.J