The law in prescribing the time when such complaints will be heard, gives all the notice required, and the proceeding by which the valuation is determined, though it may be followed, if the tax be not paid, by a sale of the delinquent's property, is due process of law." ( Hagar v. Reclamation District No. 108, 111 U.S. 701, 710 [28 L.Ed. 569, 572-573, 4 S.Ct. 663]; see also Merchants' Bank v. Pennsylvania, 167 U.S. 461, 466-467 [42 L.Ed. 236, 238-239, 17 S.Ct. 829]; Lahman v. Hatch, 124 Cal. 1, 7 [56 P. 621].) The terminal date is directory only and the county board can continue to hear equalization matters after the third Monday in July.
That the great register remains for all purposes required by law until the new registration is completed, and that registration was not required for the annual school election, see Falltrick v. Sullivan , 119 Cal. 613. The last clause of section 1597 of the Political Code permits the trustees, in the notice of election in those districts in which the number of [56 P. 621] children between the ages of five and seventeen years does not exceed five hundred, to designate any consecutive four hours after 9 o'clock A. M. and ending not later than sundown, as the time during which the polls are to be kept open. A substantial compliance with the notice as to the time of opening the polls, where no one was deprived of the privilege of voting thereby, does not affect the validity of the election.