Taxation—Assessment—State Board of Equalization—Railroad Corporations—Constitutional Law.—The provision of Section 10, Article xiii, of the Constitution, that the property of railroads operated in more than one county shall be assessed by the State Board of Equalization, is clearly self-executing, and the power thus conferred may be exercised without the aid of any statute.

Id.—Political Code—Title of Act—Constitutional Law.—The title of the Act of March 23, 1880, entitled “An act to amend Sections 3607, 3617, 3627, 3628, 3629, 3630, 3634, 3640, 3643, 3650, 3651, 3652, 3663, 3673, 3678, 3679, 3717, 3730, 3752, 3756, 3839, 3861, and to repeal Sections 3680, 3887, of an act entitled “An act to establish a Political Code, approved March 12, 1872, relating to revenue, and to add two new sections numbered 3664, 3665,” sufficiently expresses the subject of the act.

Id. —State Board of Equalization—Equalization of Assessment Roll —Notice.—Section 9, Article xiii, of the Constitution, so far as it relates to the State Board, has reference to equalization between counties; and the same is true of Subdivision 9, Section 3692, of the Political Code.

Id.—Id.—Id.—The State Board has not the power to increase or lower any individual assessment.

Id.—State Board of Equalization—Railroad Corporations—Equal Protection of the Laws—Constitutional Law.—The provision of the Constitution requiring the property of railroad companies operated in more than one county to be assessed by the State Board of Equalization, is not in conflict with the provision of the fourteenth amendment of the Constitution of the United States, that “no State shall deny to any person the equal protection of the laws. ” The fact that the value of one kind of property is to be ascertained by one officer or board, and the value of another by another—each clothed with the duty and responsibility of ascertaining the actual value—does not operate to deprive the owners of either kind of property of legal protection.

Id.—Ld.—Id.—Constitutional Law—Local or Special Law.—As to the proposition that Section 10 of Article xii conflicts with Subdivision 10 of Section 25 of Article iv, without pausing to inquire which of the two provisions should be disregarded if they could not co-exist, it is enough to say that the section of the Constitution first mentioned is not “ a local or special law,” passed by the Legislature.

Id.—Id.—Id.—Assessment—Statement.—The sworn statement required of the president of railroad corporations by Section 3664, Political Code, is not binding upon the Board, and may be disregarded by it in tire assessment.

Id.—Assessment—Railroads—Description of Roadway.—A description of the “roadway,” by giving the termini, courses, and distances, is sufficient.

Id.—State Board of Equalization—Assessment of Railroads—City and Town Taxation.—It is not necessary, in the present case, to decide whether Section 10 of Article xiii of the Constitution intends to make the assessment by the State Board of railroad property the assessment upon which the taxes in cities, etc., on such property shall be collected for local purposes. Even if Sections 3664-3665, Political Code, were of no effect so far as they make their assessment the basis of city and town taxation,. the assessment involved in this case would be valid for other purposes.

Id.—Id.—Id.—Fiscal Year.—The Political Code (§ 3692) provides that the State Board of Equalization shall assess railroad property annually, on or before the first Monday in March. The order of assessment thus made need not declare the particular fiscal year or years to which it is applicable.

Id.—Id.—Id.—In this case the order assesses separately the franchise, roadway, roadbed, rails, and rolling stock, and it is therefore unnecessary to determine whether it was obligatory on the Board to do so.

Id.—Id.—Id.—Apportionment.—The Constitution does not in terms require that the assessed value of each item should be separately apportioned, and that the Political Code does not contemplate such separate distribution is sufficiently apparent from Section 3650.

Id.—Id.—Id.—Equalization—Petition.—By Section 3664, Political Code, the Board must meet on or before the third Monday of August to equal ize the valuation of property as between the several counties; but a reconsideration (or equalization) of the assessment of railroad property can only be made by the Board in case a petition shall be filed by a party interested within five days after the asssssment is made and entered.

Id.—Id.—Id.—Double Taxation—Rc-adbed—Roadway—Superstructure—Definition.—The roadbed is the foundation on which the superstructure of a roadway rests; the roadway is the right of way—which is , property liable to taxation; the rails in place constitute the superstruc-, ture. An assessment of these items separately does not constitute double ¡¡ taxation.

Id.—Id.'—Id.—Apportionment.—The Constitution does not require that the apportionment to cities and towns and to counties shall be one act.

Id.—Amendment of Code—Title of Act — Constitutional Law.— The Act of May 12, 1881, is entitled, “An act to amend Section 3713 of the Political Code, and to provide for the levy of the lax for State purposes for the thirty-third and thirty-fourth fiscal years.” Held: The title distinctly expresses the single object of the Act.

Id.—Constitutional Law—Delegation of Legislative Power—Case Distinguished.—The act referred to does not attempt to confer the power of levying a tax upon the State Board. In Houghton v. Austin, 47 Cal. 646, it was held that Section 3666 of the Political Code, as the section read originally, in so far as it delegated to the State Board the power to fix the rate of taxation, “after allowing for delinquency in the collection of taxes,” was unconstitutional, because it was a delegation of legislative power. That section left it entirely in the hands of the Board to add any sum of percentage they might deem proper in anticipation of possible delinquencies. Such attempted delegation of legislative power is not found in the act now under consideration.