Taxation — Inc>—'ktng Assessment — Board of Equalization — Notice. In a proceeding by a corporation to annul an order o£ the board of equalization increasing an assessment on its corporate property, recitals in the minutes of the board showing that the citation on which the order was based was directed to an individual described therein as the owner of the property is not presumptive evidence that such property was originally assessed to such individual as owner.

Id. — Recitals in Minutes oe Board — Notice to Coreoration. — Such recitals are not inconsistent with the fact that the individual named was the president, secretary, or managing agent of the corporation, and, if he was, the notice served upon him of the intention of the board to increase the assessment was notice to the corporation.

Id. — Evidence—Appeal.—In the proceeding to annul the order increasing the assessment evidence is admissible aliunde the minutes to show that the individual named in the notice was the president, secretary, or managing agent of the corporation, and that the property was assessed to it; and on an appeal from a judgment refusing to annul the order it will be presumed, in the absence of evidence to the contrary, that such proof was made.

Id. — Sufficiency of Notice — Rules of Board. — Boards of equalization should not be held to very strict rules in the matter of keeping the minutes of their proceedings, and if, under a rule or order of such board, a party has notice of its intended action in regard to the assessment of his property, in time to have a full and fair hearing during the sessions of the board, such notice will be held sufficient, unless it appears affirmatively that a full and fair hearing was denied him by the action of the board.

Id. — Affidavit for Increase of Assessment. — Under section 3673 of the Political Code a county board of equalization has jurisdiction to raise any individual assessment, without having before it any complaint or affidavit that such assessment is too low, and asking that it be increased.