The assessment was made by the Assessor under authority of Section 3633, after demand by the Assessor, and a neglect or refusal to give in a statement as required by Section 3628, P. C. Section 3633 is in accord with the new Constitution, and consequently not repealed by the same. The Legislature did not intend to prohibit the Board of Supervisors from lowering assessments made under Section 3633, and also directing the Auditor to disregard any action of the Board of Supervisors which is prohibited by Section 3633, P. C., Section 3730, P. C., and yet leave the matter open to the Courts. Such would defeat the object intended, and strip the law of its penalty.
OPINION In Bank. The Court:
Section 3633 of the Political Code, can not be held to be unconstitutional unless it be inconsistent with some provision of the Constitution, and as we read Section 8 of Article xiii. of the Constitution there is no inconsistency between said section of the Code and the Constitution. As we construe the Constitution, that section of the Code might be enacted now.
We think that the entry on the assessment book opposite the name of appellant, that he had " neglected to return statement as required by Section 3629, Political Code," sufficient. The law says that the Assessor " must note the refusal on the assessment book," etc. It seems to us that the entry which he made was the equivalent of that.
Judgment affirmed.