16. RECLAMATION OF SWAMP LANDS-ACTION TO ENFORCE ASSESSMENT EVIDENCE THAT LANDS WERE NOT BENEFITED NOT ADMISSIBLE.-The board of supervisors, in hearing the petition for the formation of a reclamation district, and in making the order, has jurisdiction to determine what lands would be benefited by the proposed system of reclamation, and to include such lands within the district, and their determination can not be inquired into; the trustees have authority to cause surveys, plans, location, and estimates of the cost of the work to be made, and the commissioners have authority to assess upon each and every acre within the district to be reclaimed or benefited a tax proportionate to the whole expense, and to the benefits which would result from the works. Such jurisdiction and authority being given by the statute, it is not competent for the court below, in an action to enforce an assessment, to determine that certain lands assessed were not benefited, or that such benefit was not of the value of the assessment. People v. Hagar (Cal.), IV, 287.

See ADVERSE POSSESSION, 12; CERTIORARI, 16.

TAXATION.

1. CONSTITUTIONAL LAW-DOUBLE TAXATION.-The constitution of California does not authorize or require, but forbids, a double taxation of property. San Francisco v. Mackey (U. S. Cir. Ct., Cal.), III, 697.

2. STOCK AND PROPERTY OF CORPORATIONS.-Taxing all the property of corporations, and at the same time taxing the stock to the holder, would constitute double taxation. Id.

3. PROPERTY OF CORPORATION TO BE TAXED TO THE CORPORATION.-The constitution and laws of California require all the property of the corporation to be taxed to the corporation, and being taxed to the corporation, a further tax levied against the stockholders on the value of the stock held by them is void. Id.

4. LUMPING ASSESSMENT.-Whether an assessment in gross upon stock in a large number of corporations organized for a great variety of purposes, and upon moneys and solvent credits, the several classes of property so assessed having no relation to each other, and no common element of value, is valid, quære. Id.

5. CONSTITUTIONAL LAW-DOUBLE TAXATION.-The Constitution of California does not authorize, but forbids, double taxation. San Francisco v. J. W. Mackey (U. S. Cir. Ct., Cal.), IV, 407.

6. STOCK AND PROPERTY OF CORPORATION.-Taxing all the property of corporations to the corporation, and at the same time taxing the stock which represents the property to the holder, would be double taxation. Id.

7. Stock OF DOMESTIC CORPORATION-TANGIBLE PROPERTY IN ANOTHER STATE.-Shares of stock owned by a citizen and resident of the state of Nevada in a California corporation having its principal place of business in California, but whose tangible property is all situate and taxed in Nevada, are not taxable to the owner, under the constitution and laws of California, in the state of Califo nia. The situs of the stock in such cases for the purposes of taxation is the residence of the owner. Id. 8. SITUS OF MONEY CREDITS AND OTHER SOLVENT CREDITS-TAXATION.-There being no statutory provision to the contrary, the situs of money credits and other solvent credits for the purposes of taxation is the residence of the owner or creditor. Id. 9. TAXATION OF RESIDENT OF NEVADA ON SOLVENT CREDITS.-A citizen and resident of Nevada is not taxable in California, under its constitution and laws, upon money credits and other solvent credits not secured by mortgage, trust deeds, etc., due from citizens and residents of California. Id.

10. ASSESSMENT OF MINING STOCK, DESCRIPTION OF.-The rule as to the degree of certainty required in describing personal property in assessments for taxation is that the property must be so described that tax-payers may know for what they are to be taxed. Tested by such rule, an assessment which describes the property assessed as "mining stock" is sufficiently definite. Such description is also sufficient for the purpose of equalization. San Francisco v. Flood (Cal.), I, 567; San Francisco v. Sharon (Cal.), I, 583; San Francisco v. Phelan (Cal.), I, 583; San Francisco v. Flood (Cal.), I, 583; San Francisco v. Baldwin (Cal.), I, 584.

11. A TAX-PAYER OUGHT NOT TO BE HEARD TO COMPLAIN OF THE INSUFFICIENCY OF THE DESCRIPTION OF PERSONAL PROPERTY assessed by him when such description was taken from a list furnished by himself, or by some one on his behalf and by his authority, or when made by the assessor without the aid of such list, if the description is as certain as could reasonably be required of the assessor under the circumstances. Id.

12. SHARES IN THE CAPITAL STOCK OF CORPORATIONS ARE TAXABLE PROPERTY under the constitution of 1849 and the revenue laws in force during the fiscal year 1876–7. Id. 13. SECTIONS 3640 AND 3641 OF THE POLITICAL CODE DO NOT APPLY TO SHARES IN MINING CORPORATIONS constituted under the laws of California, but whose tangible property is situated in another state. The former section by its express terms only exempted shares in corporations from assessment where the entire capital or property of the corporation in which the shares were owned was assessed. Id. 14. TO SUSTAIN AN ASSESSMENT OF SHARES IN A MINING CORPORATION, IT WILL BE PRESUMED that the assessor, in making the assessment, acted in accordance with law, and that the circumstances existed which authorized such assessment; and in an action to enforce the same it is incumbent on the defendant to show that the action of the assessor was unauthorized. Id. 15. TAX-PAYERS SHOULD FURNISH A TRUE AND CORRECT LIST OF THEIR TAXABLE PROPERTY to the assessor, and if they fail so to do, and any loss results to them in consequence of such failure, their complaints on such score should meet with no favor from the courts. Id.

16. IMPAIRING THE OBLIGATION OF A CONTRACT.-At the date of the execution of a note and mortgage, the law of the state required the mortgaged premises to be assessed at their full cash value for taxation; and afterwards an act was passed requiring the note and mortgage to be assessed at its par value for taxation, and exempting so much of the land from taxation. Held, that the latter act did not impair the obligation of the contract between the creditor and the debtor. Dundee Mortgage etc. Co. v. School District (U. S. Cir. Ct., Or.), II, 241.

17 STATE POWER OF TAXATION.-The state has power, so long as it does not trench upon the constitution of the United States, to tax all persons, property, and business within its jurisdiction or reach; and whether any person, property, or business is so within its jurisdiction is not a federal question, and must be determined by the

state for itself. Id.

18. UNIFORM AND EQUAL TAXATION.-An act of the legislature providing for the taxation of mortgages as land, which in effect exempts all such mortgages from such taxation upon land in more than one county, violates section 1 of article 9 of the constitution of the state, which requires that taxation shall be uniform and imposed according to its value upon "all property" not specially exempt therefrom, and is therefore void and of no effect; and semble, that such act is also a "special" one for "the assessment and collection of taxes," and therefore in violation of subdivision 10 of section 23 of article 4 of the constitution of the state. Id. 19. DUE PROCESS OF LAW.-The enforcement by the state of a tax levied under a void law is a deprivation of property without due process of law, contrary to section 1 of the fourteenth amendment to the constitution of the United States. Id. 20. UNIFORMITY OF ASSESSMENT AND TAXATION-SPECIAL LAW ON SUCH SUBJECT.An act which provides for the taxation of mortgages on land in no more than one county, there being mortgages on land in more than one county, is void for want of the uniformity required by section 1 of article 9 of the constitution of the state; and also because it is contrary to section 23 of article 4 of said constitution, which forbids special legislation on that subject. Id., III, 606.

21. TAXATION OF MORTGAGES.-The act of 1882, session legislature 1864, is the first and only act providing for the taxation of mortgages as things or property; but prior to that time a solvent debt, whether secured by mortgage or not, was taxable as personal property. Id.

22. UNCONSTITUTIONAL PROVISION IN ACT.-When an act contains an unconstitutional provision which renders it void, and the act can stand and be executed without it, according to the general purpose of the legislature, such clause may be stricken out by the court, and the act considered as if it had never been inserted, but not otherwise. Id.

23. TAX-ILLEGAL FOR WANT OF UNIFORMITY.-A tax may be illegal for want of uniformity that is the necessary consequence of the law providing for it, or the misconduct of those charged with its administration; but so long as such uniformity is not the direct result of the law, it can not be held invalid on account of it, and the remedy, if any, must be confined to the illegal proceeding under it. Id.

24. ACT-WHEN SPECIAL.-A "special" act affects a part only of the subject to which it relates; and whether an act is considered "public" or "private," is not relevant to the question of whether it is "special" or general." Id.

66

25. MORTGAGE-TAXATION-NON-RESIDENT.-A mortgage as such is incorporeal property, and may be taxed, under the act of October 26, 1882, although the mortgagee

is a non-resident of the state, and at the time of the execution of the mortgage the same was exempt from taxation. Mumford v. Sewell (Or.), III, 712.

26. REVENUE LAWS-TAXATION-CONSTRUCTION OF CONSTITUTION.-Whether a law which merely declares that certain property theretofore exempt from taxation shall hereafter be subject to taxation is a law for raising revenue, within the meaning of the constitution requiring such laws to originate in the lower branch of the legislature, quare. Id.

27. MORTGAGE TAX-PAYMENT OF, BY MORTGAGOR-CREDIT ON MORTGAGE.—The amount of taxes paid by a mortgagor upon the interest of a mortgagee in the mortgaged premises, after the adoption of the present constitution, must be credited by the mortgagee on the mortgage, notwithstanding the same was executed prior to the adoption of such constitution, if there were no provisions in the contract between the mortgagor and mortgagee by which the former agreed to pay such taxes. Hay v. Hill (Cal.), III, 352.

28. STATE BOARD OF EQUALIZATION-ASSESSMENT OF MORTGAGES EQUALIZATION OF.— Under section 9, article 13, of the constitution, the state board of equalization, in raising the assessment roll of a county, has power to increase the valuation of mortgages as already assessed. Schroeder v. Grady, Tax Collector, etc. (Cal.), IV,

627.

29. IN ORDER THAT A COUNTY ASSESSOR MAY HAVE JURISDICTION to assess property for taxation, he must follow the statute. An assessment made in a manner not authorized by statute, and not in substantial compliance with its provisions, is void and equivalent to no assessment at all. N. P. R. R. Co. v. Carland (Mont.), II,

326.

30. AN ASSESSMENT THAT VALUES REAL AND PERSONAL PROPERTY IN A MASS IS VOID. Id.

31. AN ASSESSMENT SHOULD SHOW A PROPER DESCRIPTION OF THE PROPERTY, and the real estate and personal property should be separately and distinctly assessed and valued. Id.

32. AN ASSESSMENT THAT IS IN SUCH A CONDITION THAT IT CAN NOT BE EQUALIZED by the board of commissioners, sitting as a board of equalization, is void. Id. 33. IN ASSESSING RAILROADS FOR TAXATION, the assessor must follow the provisions

34. A TAX WILL NOT BE RESTRAINED UPON THE GROUND THAT IT IS IRREGULAR OR ERRONEOUS. Id.

35. TO ENTITLE A PARTY TO RELIEF IN EQUITY AGAINST AN ILLEGAL TAX he must bring his case under some acknowledged head of equity jurisdiction. Id.

36. COURTS OF EQUITY WILL ENJOIN THE CASTING OF A CLOUD UPON A TITLE, in cases wherein the cloud itself, when cast, would be removed. Id.

37. IF THE RECORD SHOWING THE VALUATION AND LEVY OF TAX IS COMPLETE on its face, such record creates a lien upon the real estate against which the tax is assessed, and is a cloud upon the title of the owner. Id.

38. IF A TAX DEED IS MADE PRIMA FACIE EVIDENCE OF THE PURCHASER'S TITLE, and may be introduced in evidence, without showing the regularity of the proceedings up to the delivery of the deed, such deed is a cloud upon the title of the owner, and equity would interfere, when by the averments of the bill it appears that the property is exempt from taxation, or that the assessment was void. Id.

39. IF THE ILLEGALITY of the TAX APPEARS UPON THE FACE of the proceedings, no cloud is cast upon the title. Id.

40. EQUITY WILL ENJOIN THE COLLECTION OF A TAX LEVIED upon property that is exempt from taxation, to prevent a multiplicity of suits, and to afford a complete remedy. Id.

41. THE ACT OF CONGRESS INCORPORATING THE NORTHERN PACIFIC RAILROAD IS A CONTRACT between the government and the incorporators and their successors, and it is not within the constitutional power of congress or of a territorial legislature to impair the obligations of this contract, by the imposition of a tax upon such railroad's right of way. Id.

42. THE FOURTEENTH AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES IS A LIMITATION upon the sovereignty of the states, and was adopted by the people of the United States to secure to the inhabitants of each state equal laws and equal protection of the laws without regard to race, color, or previous condition. Id. 43. THIS LIMITATION APPLIES TO THE SUBJECT OF TAXATION, and forbids the states or territories from exempting property from taxation, except in those cases wherein the property is devoted to public uses in which all the people are equally benefited.

Id.

44. CONGRESS MAY EXEMPT THE PROPERTY OF THE UNITED STATES FROM TAXATION. The government may dispose of its own property upon such terms and conditions as it deems proper, and congress is the sole judge as to how this property shall be disposed of. Id.

45. CONGRESS HAD POWER TO CHARTER THE NORTHERN PACIFIC RAILROAD COMPANY, to grant to it public lands, and exempt its right of way through such lands from taxation. Id.

46. RAILROAD EXEMPTION FROM TAXATION.-The act of February 2, 1878, providing for the general incorporation of railroads, and exempting all the property of the same from taxation of every kind until after the expiration of six years from the completion of their roads; and the act of February 12, 1878, extending such exemption to railroads already incorporated; and the act of February 15, 1878, defining when such railroads shall be deemed to be completed-should be construed as in pari materia and as parts of one act. So construed, such exemption applies to a railroad incorporated prior to the time the act of February 2, 1878, went into effect. Board of County Commissioners of Santa Fé Co. v. New Mexico & S. P. R. R. Co. (N. M.), I, 812.

47. SUCH EXEMPTION OF ALL RAILROAD CORPORATIONS FROM TAXATION IS NOT VOID, as being in conflict with the act of congress of March 2, 1867, prohibiting the legislative assemblies of the several territories from granting private charters and special privileges. Id.

48. AFTER THE INCORPORATION OF A RAILROAD and the completion of its lines, under the provisions of such act, the exemption from taxation therein contained is not a mere gratuity. It becomes a part of the contract between the railroad and the territory, the obligation of which the latter can not impair. Id.

49. AN EXEMPTION FROM TAXATION AS TO ALL THE PROPERTY OF A RAILROAD ExEMPTS THE SAME from taxation upon its capital stock. Id.

50. ASSESSMENT OF PROPERTY IN THE POSSESSION OF A WAREHOUSEMAN.--Where a warehouseman has in his possession property liable to taxation, and on demand refuses to furnish the assessor with the names of the owners, or a description of such property, as required by section 3629 of the political code, it is the duty of the assessor to note such refusal on the assessment book, and to make an estimate of the value of the property. Bode et al. v. Holtz, Assessor, etc. (Cal.), II, 366.

51. MONEY OF AN ESTATE ON GENERAL DEPOSIT AT A BANK IS IN LEGAL EFFECT A LOAN, and is taxable in the county in which the decedent formerly resided, and not in the county where such money is deposited. City and County of San Francisco v. Lux, (Cal.), I, 555.

52. THE ENUMERATION OF THE PROPERTY ASSESSED IN A COMPLAINT IN AN ACTION FOR THE COLLECTION OF DELINQUENT TAXES, sufficiently complies with the requirement of the statute, Stat. 1877-8, p. 338, when the same is made in words identical with those used by the assessing officer, and set down in the assessment book. San Francisco v. Flood (Cal.), I, 567.

53. DISTRICT COURT HAS JURISDICTION OF AN ACTION TO RECOVER BACK money paid under protest in satisfaction of an illegal tax, although the amount in controversy is less than three hundred dollars. Robinson v. Longley (Nev.), I, 306.

54. PROPERTY BELONGING TO A CIRCUS WHICH IS PASSING THROUGH THE STATE, although it remains there for a few days in the ordinary course of its business, is not subject to taxation. Id.

55. DISTRICT ATTORNEYS CAN NOT COMMENCE AND PROSECUTE ACTIONS for the recov ery of delinquent taxes, unless authorized so to do by the boards of supervisors of their respective counties. In such actions commenced and prosecuted by district attorneys without authority of the boards of supervisors, no attorney's fees can be recovered against the defendants, nor costs against the plaintiffs. County of San Diego v. California Southern Railroad Company (Cal.), I, 341. .

56. A TAX CERTIFICATE OF SALE WHICH RECITES THAT THE PROPERTY WAS ASSESSED TO G. A. H., "and to all owners and claimants known and unknown," is void. Daley v. Ah Goon (Cal.), I, 584.

57. A TAX DEED WHICH FAILS TO RECITE THE RECITAL IN THE CERTIFICATE of Sale, with reference to the time when the purchaser would be entitled to a deed, is void. Anderson v. Hancock (Cal.), I, 349.

58. A VOID TAX CERTIFICATE IS ADMISSIBLE IN EVIDENCE FOR THE PURPOSE OF DEFEATING A TAX DEED founded thereon, which is valid on its face by reason of the omission of an invalidating recital. Daley v. Ak Goon (Cal.), I, 584.

59. REVENUE ACTS-DISTRIBUTION OF POLI. TAX.-The revenue act of 1872, in so far as the same provides for the distribution of the poll tax, was not repealed by the reve

nue act of 1882. Poll taxes should be paid into the county school fund, and not into the territorial treasury. Territory etc. v. Luna, Sheriff, etc. (N. M.), II, 418. 60. MUNICIPAL CORPORATION, LIABILITY OF, FOR GALLON TAX ON DISTILLED SPIRITS. A municipal corporation is liable to the United States for the amount of the gallon tax upon spirits distilled with its funds, by its officers and legally constituted agents, acting for and in its name, when such spirits are sold and disposed of without paying the duties thereon, and the proceeds thereof are paid to, received, and appropriated by the city, although all of such acts were unauthorized by the city's charter, and a part of them were in violation of acts of congress. Salt Lake City v. Hollister (Utah), II, 441.

61. MONEY PAID UNDER PROTEST BY SUCH CITY IN SATISFACTION OF SUCH DUTIES can not be recovered back. Id.

62. NOTES ISSUED FOR CIRCULATION-WHAT ARE.-Orders drawn by a mercantile corporation to pay to certain persons or bearer a certain number of dollars, in merchandise, at retail, issued to those who were willing to take their pay in merchandise, and as a means of convenience in exchange for produce, do not perform the office of money, and are not notes in the sense in which that word is used in the United States statutes providing "that every person, firm, association, other than national bank associations, and every corporation, state bank, or state banking association, shall pay a tax of ten per centum on the amount of their own notes issued for circulation and paid out by them:" Supplement to R. S., vol. 1, 1874-1881, p. 133, sec. 19. Zion Co-operative Mercantile Institute v. Hollister (Utah), II, 202. 63. DELINQUENT TAXES-ACTION AND LIEN FOR, WHEN BARRED-The statute of limitations of California is applicable to an action brought by the city and county of San Francisco, under the acts of 1878, to recover delinquent city and county and state taxes. Such action is barred, under section 338, subdivision 1, of the code of civil procedure, upon the expiration of three years after the cause of action accrues. When an action to collect such tax is barred, an action to enforce the lien thereof, created by sections 3716 and 3717 of the political code, is also barred. San Francisco v. Jones (U. S. Cir. Ct., Cal.), II, 772.

64. TAX DEED-EFFECT OF, AS EVIDENCE.-Notwithstanding the act of 1865, Oregon laws, section 90, making a tax deed conclusive evidence of the regularity and validity of the prior proceedings in an action by the owner of the property to recover the possession from the grantee in such deed or his assignee, it may be shown that no warrant issued for the collection of the tax levied on the property, or that there was no sale thereon on that account. Kelly v. Herrall, Executor, etc. (U. S. Cir. Ct., Or.), III, 19.

65. WARRANT FOR THE COLLECTION OF A DELINQUENT TAX.-A warrant for the collection of a delinquent tax was received by the sheriff on May 5th, and on Friday, July 6th, sixty-two days thereafter, he sold the same. Held, that the warrant was dead and the sale void; and that the sale could not be made after the return-day of the writ, which was either the first Monday in July, or the sixtieth day after its receipt by the sheriff, and possibly thirty days in addition in case a prior appointed sale was postponed to some day within that period for sufficient cause, with the approval of the county court. Id.

66. ASSESSMENT ROLL, DESCRIPTION OF PROPERTY THEREIN.-In 1876 there was only one place in Multnomah county laid out and recorded as the "Portland Homestead," containing a lot 3 in block B, of which Mary Kelly was the owner; the assessor entered the same on the assessment roll for taxation in her name, and described it as "lot 3 in block B, Port. Homstd. Ass.," and valued it for taxation at one hundred dollars. Held, that the description was sufficiently certain. Id.

67. REVENUE LAWS, CONSTRUCTION OF.-Laws for raising revenue for the support of the state are remedial in their character, and proceedings taken under them for the purpose of ascertaining the amount a citizen ought to contribute for the common weal ought not to be considered as taken in invitum or hostile to him or his interests, but rather as proceedings in his behalf, in which it is his duty to co-operate with the state, so as to enable it to reach a correct and just result. Id.

CS. FRUIT TREES-GROWING CROPS-TAXATION.-Fruit trees are not growing crops, within the meaning of article 13, section 1, of the constitution, so as to be exempt from taxation. Cottle v. Spitzer, Assessor, etc. (Cal.), III, 416.

69. MULTIPLICITY OF SUITS.-Equity has jurisdiction to enjoin the collection of a tax levied under an invalid law, when necessary to prevent a multiplicity of suits. Dundee Mortgage etc. Co. v. School District (U. S. Cir. Ct., Or.), II, 241.

70. DISTRICT ATTORNEYS ARE NOT AUTHORIZED TO INSTITUTE ACTIONS FOR THE COLLECTION of delinquent taxes before the certification of the delinquent list. Whether