Siebe

The petitioner herein was elected to the office of assessor for the city and county of San Francisco at the general election in 1894, and qualified for said office in the succeeding January, and has since acted as such assessor. Prior to the first day of July, 1895, as such assessor, he assessed the property of the Market Street Railway Company, a corporation organized under the laws of this state, and having property in said city and county, for the fiscal year ending July 1, 1895, at the sum of three million eight hundred and eighty-three thousand eight hundred and sixty- *552 six dollars. On the 11th of May, 1896, an accusation in writing against him was presented to the superior court of San Francisco, alleging that the value of the property of said corporation at the time of such assessment was seventeen million five hundred thousand dollars, and that the petitioner, “for the purpose and with the design of enabling said Market Street Railway Company to evade taxation for the fiscal year ending July 1, 1895, upon the full cash value of said property, willfully and knowingly failed and neglected to and did not assess the said property of said Market Street Railway Company for…