to which he may acquire title, from and after the time when the "Duplicate Assessment Book" is filed with the Tax Collector. SEC. 3717. Every tax due upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to others than the owner of the real estate is a lien upon the land and improvements; which several liens attach as of the first Monday of March in each year. NOTE.-Section two of the Act of eighteen hundred and sixty-one, page four hundred and nineteen, to regulate the duties of the Board of Supervisors, is omitted here, the provisions thereof being provided for in Articles II and III, Chapter II, Title II, Part IV of this Code. SECTION 3727. Auditor to enter in assessment book total valuations of 3728. Auditor to prepare duplicate statement, showing what. Board of Equalization. 3730. Auditor to follow directions of State Board of Equal- 3731. Auditor to compute and enter taxes against property. 3733. Auditor to retain original assessment book. 3734. Tax Collector charged with full amount of taxes levied. 3736. Transfer of assessment book from one Collector to another. Auditor to enter in book total valuations SEC. 3727. The County Auditor, as soon as the assessment book is delivered to him by the Clerk of the Board assessment of Supervisors, must proceed to add up the valuations and enter the total valuation of such kind of property and the total valuation of all property, on the assessment county. of property, and show credit of Auditor to prepare duplicate statement, showing what. Statements trans mitted to Controller of State book, the column of acres, to show the total acreage of the county. SEC. 3728. The Auditor must, on or before the fourth Monday in August of each year, prepare from the "assessment book" of such year, as corrected by the Board of Supervisors, duplicate statements, showing in separate columns: 1. The total value of all property; 2. The value of real estate; 3. The value of the improvements thereon; 4. The value of personal property, exclusive of money; 5. The amount of money; 6. The number of acres of land. SEC. 3729. The Auditor must, as soon as such statements are prepared, transmit by mail or express one to the Controller of State, and one to the State Board of of Equali- Equalization. and Board zation. Auditor to follow directions of State Board of Equalization in equalizing and assossing property. Auditor to compute and enter taxes against property. SEC. 3730. As soon as the Auditor receives from the State Board of Equalization a statement of the per centum, if any, to be added to or deducted from the valuation of the property of his county, he must add to or deduct from each assessment the required per centum on the valuation thereof, as the same has been equalized by the Board of Supervisors, and must enter the same in a column, provided with a proper heading, in the assessment book, counting any fractional sum when more than fifty cents as one dollar, and omitting it when less than fifty cents, so that the value of any separate assessment shall contain no fractions of a dollar. SEC. 3731. The Auditor must then compute and enter in a separate money column in the assessment book the respective sums, in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, and foot up the column showing the total amount of such taxes, and the columns of total value of property in the county, as corrected under the direction of the State Board of Equalization. duplicate book to SEC. 3732. On or before the fourth Monday of Delivery of November he must deliver a copy of the corrected assess- assessment ment book, to be styled "duplicate assessment book," to Collector, the Tax Collector, with an affidavit attached thereto, and Auditor's by him subscribed, as follows: "I,, Auditor of the County of- do swear that I received the assessment book of the taxable property of the county from the Clerk of the Board of Supervisors, with his affidavit thereto affixed; and that I have corrected it and made it conform to the requirements of the State Board of Equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuations, taxes, and acreage, as required by law, and that the copy to which this affidavit is affixed is a full, true, and correct copy thereof." and affidavit. SEC. 3733. The original assessment book must remain Auditor in the office of the Auditor. SEC. 3734. On delivering the "duplicate assessment book" to the Tax Collector, the Auditor must charge the to retain original assessment book. Tax charged Collector with full amount of taxes Tax Collector with the full amount of the taxes levied, and forthwith transmit by mail to the Controller of levied. State a statement of the amount so charged. Hittell, Sec. 6202. SEC. 3735. The Auditor must verify, by his affidavit attached thereto, all statements made by him under the provisions of this Title. SEC. 3736. The Auditor, if the "duplicate assessment book" or the delinquent tax list is transferred from one Collector to another, must credit the one and charge the other with the amount then outstanding on the tax list. Hittell, Sec. 6204. CHAPTER VII. COLLECTION OF PROPERTY TAXES. SECTION 3746. Tax Collector to publish notice, specifying what. SECTION 3749. Manner of publication of notice. 3751. Receipt to be given. 3752. Taxes of decedents how paid; duty of Probate Judge. 3753. Settlement of Collector with Auditor; when made; form of. 3754. Liability of Tax Collector refusing or neglecting to settle. 3755. Action against Collector for such refusal or neglect. 3757. Certain times when taxes must not be received. 3759. When delinquent list must be completed. 3760. All matters on assessment book, etc., to be set down in numerical or alphabetical order. 3761. Credit to be given to Tax Collector on final settlement, etc. 3762. Tax Collector charged with delinquent taxes and five per cent additional. 3763. Auditor to transmit statement to Controller; time when; form of. 3764. Publication of delinquent list; when made; what to contain. 3765. Notice of sale appended to delinquent list. 3766. Manner of making publication. 3767. Same. 3708. Sale, when and where to take place. 3769. Notice containing what to be filed with County Re corder. 3770. Collector to collect an additional sum to defray costs, etc.; sum, how collected. 3771. Manner of conducting sale. 3772. Same. 3773. Owner of property may designate what portions to be sold first, etc. 3774. When purchaser does not make payment on next day property to be resold. 3775. Bid of person once refusing to make payment not to be received. 3776. Collector to give purchaser a duplicate certificate of sale. 3777. Certificates of sale, one to be given to purchaser, one 3778. Collector to enter in a book description of land sold, etc. SECTION 3781. Redemption, how made. 3782. Treasurer to report to Supervisors the names of persons entitled to redemption. 3783. Recorder to file certificate of sale. 3784. When property is redeemed, Recorder to note it in book. 3785. When property is not redeemed within twelve months 3786. Recitals in deed primary evidence of what. 3788. Deed conveys absolute title. Exception. 3789. Assessment book, duplicate assessment book, delin- 3790. Seizure and sale of personal property for taxes. 3791. Manner of conducting sale, etc. 3792. Same. 3793. Collector's charges for conducting sale and for seizure. etc. 3795. Excess of proceeds over taxes and costs returned to 3796. Unsold portion to be left at place of sale at risk of owner. 3797. Final settlement of Collector with Auditor. 3798. Same. 3799. Same. 3800. Collector to make certain affidavit. 3801. Auditor to file statement of unpaid taxes with Super visors. Cancellation of taxes. 3802. Unpaid taxes not canceled to be entered on assess- 3803. Rate of interest on delinquent taxes. 3804. Taxes, etc., illegally collected to be refunded. 3805. When land assessed more than once. 3806. Land irregularly assessed, etc., not to be sold. 3807. What mistakes do not affect sale of property for taxes. 3809. Same. 3810. Expenses of such proceeding, how paid. SEC. 3746. Within ten days after the receipt of the "Duplicate Assessment Book," the Tax Collector must publish a notice specifying: 1. That taxes will become delinquent on the first Mon day in January next thereafter, and that unless paid |