Farmers' & Merchants' Bank of Los Angeles v. Board of Equalization of Los Angeles

Citations

• 97 Cal. 318
• 32 P. 312
• 1893 Cal. LEXIS 540

Syllabus

<p>Writ of Review — Assessment of Taxes — Stipulation as to Reoobd' of Boabd of Equalization—Review of Reoobd. — In a proceeding under a writ of review for the annulling of an order made by a county board of equalization directing the assessor to list and assess to a bank a specified sum of solvent credits which it found had escaped assessment, a stipulation between the petitioner and the hoard that “the petition and the matters stated therein shall be treated and considered as the certified transcript of the record and proceedings ” of the hoard in the matter of the assessment complained of does not hind the court to regard as transcripts of the record matters stated in the petition which it is manifest were not, and could not have been, in the records of the board. The proper course for the court reviewing the record is to regard only those matters as transcripts of the record which are stated to be such, or are such orders as were required to be entered in the minutes before the board.</p> <p>Id.—Evidence Taken bbfobe Board of Equalization.—The evidence taken before the hoard of equalization is not required to be set out in the minutes, and snch evidence cannot be regarded as something apparent upon the face of the record because set out in the petition for the writ of review, if not averred to have been set out in the minutes of the board.</p> <p>Id. — False Statement of Property of Bank — Correcting Assessment — Power of Board of Equalization — Ordering Assessor to Add Solvent Credits of Stated Value. — An order of the board of equalization of a county finding that a bank had returned a false and incomplete statement of its taxable property, and that it should be assessed in a specified sum for its solvent credits, and ordering the assessor to add to the assessment for solvent credits the sum found to have been omitted, is not an attempt by the hoard to add other property to the assessment roll, or to exercise assessorial powers; and it is no obj ection to the