CHAPTER II.

The Yosemite Valley and Mariposa Big Tree
Grove.

$3584. Commissioners to manage.
$3585. Guardian and his compensation.
§ 3586. Report of Commissioners.

3584. The Governor of this State and the eight other Commissioners appointed by the Governor on the twentyeighth day of September, eighteen hundred and sixty-four, in accordance with the terms of an Act of Congress entitled an Act authorizing a grant to the State of California of the Yosemite Valley and of the land embracing the Mariposa Big Tree Grove, approved June thirteenth, eighteen hundred and sixty-four, constitute a Board to manage such premises. Any vacancy occurring in the Board may be filled by the appointment of the Governor. The Commissioners are known as "The Commissioners to manage the Yosemite Valley and the Mariposa Big Tree Grove," and under such name they and their successors may sue and be sued and have full power to manage and administer the grant made and the trust created by the Act of Congress, and to make and adopt all rules, regulations, and by-laws for their own government, and the government, improvement, and preservation of such premises.

Commissioners--nine in number, are civil executive officers, § 343: are State officers, People v. Ashburner, August 14, 1880, 6 P. C. L. J. 105. Superior rights to private parties claiming under Legislative grant, 41 Cal. 634.

Reference to section-see § 357.

Free trails-appropriation to purchase, and generally to improve and preserve the territory within the grant of the Yosemite Valley and Big Trees, Stats. 1881, p. 50.

3585. They may appoint a guardian of the premises, removable at their pleasure, who must perform such duties as they may prescribe, and may receive such compensation as they may fix, not to exceed five hundred dollars per annum.

3586. The Commissioners must make a report of their proceedings and of the condition of the premises through the Governor, to the Legislature, at every regular session thereof.

CHAPTER III.

State Burying Grounds.

$ 3596. Title vested in State. Who may be interred.
$3597. Duties of Trustees.

3596. The fee to the State Burying Ground, in the City Cemetery of the City of Sacramento, is in the people of the State of California, and there may be interred therein any person who, at the time of his death, was a State officer or a member of the Senate or Assembly,

3597. The Board of Trustees of the State Burying Ground have the control and management of the grounds and the expenditure of all moneys appropriated for the maintenance or improvement thereof.

Trustees of State Burying Ground--number of, $ 343; are civil executive officers, § 343; are appointed by Governor with consent of Senate, § 368.

VI.

DUTIES OF THE AUDITOR IN RELATION TO
REVENUE.

VII. COLLECTION OF PROPERTY TAXES.

VIII. COLLECTION OF TAXES BY THE ASSESSOR ON
CERTAIN PERSONAL PROPERTY.

IX.

X.

POLL TAXES.

SETTLEMENTS WITH THE CONTROLLER AND
PAYMENTS INTO STATE TREASURY.

CHAPTER I.

Property Liable to Taxation.

$ 3607. Property subject to taxation.

$ 3608. Shares of stock in corporations.

3607 All property in this State, not exempt under the laws of the 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 this State, is subject to taxation as in this Code provided; but nothing in this Code shall be construed to require or permit double taxation. [In effect March 7, 1881.]

Property subject to taxation--Meaning of term property in this connection, § 3617, subd. 1. Solvent debts, or credits," held property within the meaning of that word as used in Const. Cal. 1849, in 43 Cal. 336; 46 Cal. 415; and liable to taxation, 46 Cal. 415, 523; even though not due at time of assessment, 57 Cal. 524; but these decisions reve sed in 51 Cal. 213, followed in 51 Cal. 370; definition under Const. Cal. 1879, see $ 3617, subd. 6. Mexican grant, unsurveyed, is, 33 Cal. 150, Bridge, 19 Cal. 391. Mining claims, 2 Cal. 69; 14 Cal. 148. Water works owned POL. CODE-45.

by corporation constitute taxable interest in property, 49 Cal. 638. Wharf, as object of taxation, 2 Cal. 468.

Exemptions in section-conform to Const. Cal. 1879, art. 13, § 1. Growing crops, before this provision, held beyond power of exemption, 35 Cal. 677. United States, property belonging to, exempt: as public lands generally, 18 Cal. 619; 22 Cal. 74; railroad lands, 51 Cal. 230; 52 Cal. 228; but see 43 Cal. 398: pre-emption lands, 30 Cal. 645, but not possessory claims and improvements upon the public lands, 31 Cal. 146, 210; 37 Cal. 54. Public property exempt. 34 Cal. 456; 36 Cal. 220; as property of municipal corporation, 19 Cal. 392: 36 Cal. 220; 46 Cal. 549; applies to assessment for opening street, 47 Cal. 353.

Taxation--" Capital" of a corporation, assessment upon, held valid, 54 Cal. 571. Deduction for debts, constitutionality of provision for, under Const. Cal. 1849, questioned, 43 Cal. 590; provision pursuant to Const. Cal. 1879, see $ 3629, subd. 6. Deprivation of property without due process of law, not effected by, 22 Cal. 370. Double: under Const Cal. 1849, taxation of mortgages held to be, 46 Cal. 483, 492; and see 51 Cal. 243, 370; previously, taxation of solvent debts sustained, 34 Cal. 432; 38 Cal. 461; 43 Cal. 590; 46 Cal. 415; instance of, 40 Cal. 127; since Const. Cal. 1879: prohibition of, see provision in this section; taxation of shares of stock is, s 3608; Burke v. Badlam, June 1, 1881. Equality and uniformity in, required by Const. Cal. 1849, held to prevent exemption of private property, 34 Cal. 433; overruling 22 Cal. 369; see also 37 Cal. 243; 41 Cal. 351; 43 Cal. 332; not violated by allowing previous payment of invalid taxes as a credit on present levy, 52 Cal. 601; is sole restriction on Legislative powers as to taxation, 13 Cal. 350; provision discussed, 46 Cal. 474, 475, 492; 51 Cal. 244, 251; held to apply only to direct taxation, 1 Cal. 232; 4 Cal. 46; and not to special assessments for local improvements, 12 Cal. 76; requirement of uniformity in operation applies only to laws of a general nature, 43 Cal. 432. Exemption of any species of private property unconstitutional (under Const. Cal. 1849), 2 Cal. 590; 34 Cal. 433; 35 Cal. 677; 37 Cal. 54; 43 Cal. 332; as a particular class of solvent debts, like those secured by mortgage, 43 Cal. 332; does not consist in crediting payment of previous invalid taxes, 52 Cal. 601; of charitable institutions by statute, 32 Cal. 65; of property of railroad company, when void, 37 Cal. 243; what allowed by $3607, see note supra; flume not exempt, 14 Cal. 148. Legislature controls, subject only to constitutional restrictions, 35 Cal 624: power of Legislature over, §225n., and see 18 Cal. 629; 27 Cal. 175; 41 Cal. 147. Occupations, of, see License, § 3356n. Proceedings for, are in inu am, and must strictly follow the statute, 55 Cal. 286. Property subject to, note supra. Public purposes only, must be sought by, 49 Cal. 546. Rate may be fixed after valuation, 52 Cal. 598. Revenue system of this Code ap plies to San Francisco, 46 Cal. 481, and uniformly to all the counties of the State, 46 Cal. 99; Revenue districts, see under note on Tax, District of. Value, in proportion to, constitutional requirement, does not prevent rate from being fixed before value ascertained, 52 Cal. 598; provision discussed, 46 Cal. 474, 475, 492; 51 Cal. 244. 251; like provision in Const. Cal. 1879, held self-executing, 54 Cal. 360, and to oppose double taxation, Burke v. Badlam, June 1, 1881.

Tax-Assessment, distinguished from, 28 Cal. 346; 31 Cal. 241; 41 Cal. 351; 46 Cal. 555; 47 Cal. 234, 353: 51 Cal. 20; 52 Cal. 77; as basis of, see 29 Cal. 449. Assessment and collection of, must be made by officials of the district taxed, 29 Cal. 449; 39 Cal. 358; 44 Cal. 434; 46 Cal. 556; 52 Cal. 80. Cloud on title, not, 12 Cal. 293. Costs in suit for, 53 Cal. 386. Deed, $ 3785n. Delinquent, § 3763n. District of, see Assessment and collection of. Duress and coercion in payment of insufficient proof of duress, 52 Cal. 73; what constitutes, 52 Cal. 77; 53 Cal. 380; what does not constitute, 46 Cal. 596, and cases reviewed; 52 Cal. 170, 475: 53 Cal. 178; authorizes recovery, if not legally due and payment was under protest, 49 Cal. 627, and cases cited; also 23 Cal. 113. Injunction to restrain collection of, denied, 6 Cal. 41, 273; 11 Cal. 361; 12 Cal. 273, 298; 18 Cal. 303; 36 Cal. 67; when alone granted, 46 Cal. 488; 47 Cal. 647; 51 Cal. 407. Judgment for, conclusiveness of, 32 Cal. 477. License, held to be, in a certain sense, 51

Cal. 499; generally, $ 3356n. Mortgage, see Double, under Taxation, note supra. Nature of, 16 Cal. 332; 34 Cal. 433. Payment under protest: office and contents of protest, 49 Cal. 627-8; see also 51 Cal. 614; 52 Cal. 77; illegal portion of tax severable, and can be recovered back, 51 Cal. 369: but must be specified in protest, 53 Cal. 380; protested tax on property beyond limits of Collector's district, recoverable, 51 Cal. 612; limitation of action for taxes paid under protest, 50 Cal. 303; when voluntary, not proof of duress, 52 Cal. 73; and not recoverable back, 52 Cal. 170; 53 Cal. 180; 53 Cal. 379; when is payment under duress, 52 Cal. 77, and further see Duress and coercion. Personal liability for, 16 Cal. 332; 20 Cal. 351; 39 Cal. 112, and see $ 3716; individual pays, 13 Cal. 609. Recitals in tax deed, $ 3786n. Remission of, not permitted, 47 Cal. 91. Sale. see $ 3771n. School purposes, for, $$ 1817-1861; collection of, 36 Cal. 375; special, 28 Cal. 254; 39 Cal. 65. Suits, § 3808n. Title, see Deed, Sale; 22 Cal. 132.

Revenue Acts-Act of 1850, construed, 5 Cal. 241. Act of 1853, construed, 4 Cal. 352. Act of 1863, for special school tax in San Mateo County, held not repealed, 28 Cal. 254. Special Act of 1866, for Tehama County, construed, 37 Cal. 228.

3608. Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent, and the assessment and taxation of such shares and also of the corporate property would be double taxation. Therefore all property belonging to corporations shall be assessed and taxed, but no assessment shall be made of shares of stock, nor shall any holder thereof be taxed therefor. [In effect March 7, 1881.] Double taxation-see under Taxation, § 3607n.

Shares of stock-of gas corporation may be made basis for valuation of franchise, after deduction of value of tangible property, San José Gas Co. v. January, Treasurer, etc., May 20, 1881; but not also taxable to stockholders, Burke v. Badlam, June 1, 1881.

Capital stock-of bank in the hands of shareholders, held not assessable against the bank, under Revenue Act of 1861, 51 Cal. 508.