People v. Stockton & Copperopolis R.R.

Citations

• 49 Cal. 414

Syllabus

<p>Statement on Pbopebty Fubnished to an Assessob.—If, in an action to recover a tax brought against a railroad company, the company avers in its answer that its superintendent furnished the Assessor with a written statement of the real estate belonging to the company, the company cannot, on the trial, be heard to dispute the authority of its agent to give a list of its property, nor to deny that the property contained in. the list belonged to the company.</p> <p>Idem.—Such statement of property furnished to an Assessor is binding on the corporation, and justifies the Assessor in adopting it as a correct statement of the property belonging to the company.</p> <p>Becobd of Assessob’s Official Action.—An Assessor is not required to keep a book containing the original list and assessment of each man’s property, and if he does keep such book, entries in it are not a record of his oficial action, and may be changed by him.</p> <p>Idem.—The “ tax list or assessment-roll ” which must be certified by the Assessor and delivered to the Clerk of the Board of Supervisors, is the only record of his final judgment, as to the value of property.</p> <p>Tax fob School Purposes.—A tax for school purposes must be based upon an assessment made by an Assessor elected by the qualified electors of the school district.</p>