Oreña v. Sherman

Citations

• 61 Cal. 101
• 1882 Cal. LEXIS 549

Syllabus

<p>Assessment—Statement—Equalization—Constitutional Law.—Section 3633 of the Pol. Code, providing that if any person after demand made by the Assessor neglects or refuses to give under oath the statement provided for in § 3629 Pol. C. etc. the Assessor must note the refusal on the assessment book opposite his name and must make an estimate of the value of the property of such person, and that the value so fixed by the Assessor must not be reduced by the Board of Supervisors, is not unconstitutional.</p> <p>Id.—Id.—An entry on the assessment book opposite the name-of the party assessed that he had “neglected to return a statement as required by § 3629 Pol. C.” is sufficient.</p>