Taxation—Verified List—Addition by Assessor—Case Affirmed.— Notwithstanding a taxpayer has returned to the assessor a verified list of Ms property, the assessor may, without requesting a corrected statement or requiring the taxpayer to appear and testify in regard to the statement returned, assess, in addition to the property returned, other taxable property belonging to the same owner. People v. National Bank of D. 0. Mills <6 do., 123 Cal. 53, affirmed.

Id.—Additional Assessment not Arbitrary—General Powers and Duties of Assessor.—An additional assessment of property not in-eluded in a list furnished by the taxpayer is not the arbitrary assessment authorized by section 3637 of the Political Code, but is made under the general powers given to the assessor and imposed upon him by law to make diligent inquiry to ascertain all property in the county subject to assessment, and to assess the same.

Id.—Assessment to Savings Bank—“Loans on Stocks and Bonds”— Certainty.—The description of property additionally assessed by the assessor to a sayings bank as “loans on stocks and bonds,” is sufficiently certain to enable the savings bank to know for what property they are taxed, and sufficiently imports money loaned by the bank on the security of stocks and bonds, which is properly taxed to the bank as the lender.

Id.—Interest in Property Secured—Exemption.—Whether the loan secured by the stocks and bonds is or is not an interest in the “property affected thereby” for the purposes of taxation, within the meaning of section 4 of article XIII of the constitution, conceding that the stocks and bonds may be exempt from taxation, the debt secured thereby for money loaned is not exempt, but may be taxed to the lender.

Id.—Increase by State Board—Ascertainment oe Items Increased— Computation—Support op Finding.—In determining what items of personal property assessed were increased as to the amount of the assessment thereupon by the state, the testimony of a witness can contribute nothing to the meaning of the roll; but where the court found that the items increased did not include the money and solvent credits, and the computation of the increase corresponds within a few cents to the percentage of increase on the remaining items and there is no other possible way of computing the amount of the increase, the finding is sustained.

Id.—Recovery of Taxes Paid Under Protest—Interest.—In an action against the city and county of San Francisco to recover taxes paid under protest, brought pursuant to section 3819 of the Political Ctide, enacted in 1895, which contains no provision for the payment of interest, no interest can be allowed.

Id.—State not Bound by General Statute.—The state is not bound by the general words of a statute which would operate to establish a right of action against it; and the code sections in relation to the allowance of interest between the parties to an action do not include the state or any of its political subdivisions.