Taxes in prior thereto five per cent will be added to the amount thereof; 2. The time and place at which payment of taxes may be made. SEC. 3747. In the City and County of San Francisco the notice must specify the office of the Collector as the Collector's place where taxes may be paid. Francisco payable at office. In other counties notice to specify place of payment. Manner of publica tion of notice. Tax Collector to note date of payment. Receipt to be given. Taxes of decedents, how paid. Duty of Settlement of Collector SEC. 3748. In other counties, the notice must specify a time and place within each township in the county when and where the Collector will attend to receive payment of taxes. SEC. 3749. The notice in every case must be published for two weeks in some weekly or daily newspaper published in the county, if there is one, or if there is not, then by posting it in three public places in each township. SEC. 3750. The Tax Collector must mark the date of the payment of any tax in the assessment book, opposite the name of the person paying. SEC. 3751. He must give a receipt to the person paying any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed. SEC. 3752. The Probate Judge must require every administrator and executor to pay out of the funds of the estate all taxes due from such estate; and no order or decree for the distribution of any property of any decedent among the heirs or devisees must be made, until all taxes against the estate are paid. Stats. 1861, Sec. 16. SEC. 3753. On the first Monday in each month the Tax Collector must settle with the Auditor for all moneys collected for the State or county, and pay the same to the County Treasurer; and on the same day must deliver to and file in the office of the Auditor a statement, under oath, showing: 1. An account of all his transactions and receipts since Form of. his last settlement; 2. That all money collected by him as Tax Collector has been paid. SEC. 3754. A Tax Collector refusing or neglecting for Liability of Tax refusing or a period of five days to make the payments and settle- Collector ments required in this Title, is liable for the full amount of taxes charged upon the assessment roll. neglecting to settle. against for such refusal or neglect. SEC. 3755. The District Attorney must bring suit Action against the Tax Collector and his sureties for such amount, Collector and in case of neglect, the Controller of State or the Board of Supervisors may require him to do so; and when the suit is commenced, no credit or allowance must be made to the Collector for the delinquent taxes outstanding. SEC. 3756. On the first Monday in January of each year all unpaid taxes are delinquent, and thereafter the Tax Collector must collect thereon for the use of the county an addition of five per cent. SEC. 3757. No taxes must be collected or received from the first to the third Monday of January, inclusive, in Reapea each year. SEC. 3758. On the third Monday in January of each year the Tax Collector must attend at the office of the Auditor, with the duplicate assessment book, and carefully compare the duplicate with the original assessment book, and every item marked "Paid" in the former must be marked "Paid" in the latter. when taxes quent, are delin addition thereto of five per cent. Certain taxes must times when not be received. When delinquent SEC. 3759. The Tax Collector must, at the time specified in the preceding section, deliver to the Auditor a list must be complete "delinquent list" of all persons and property then owing taxes. SEC. 3760. In the list so delivered must be set down in numerical or alphabetical order all matters and things contained in the assessment book and relating to delinquent persons or property. completed. All matters ment book, on assess etc., to be set down in numerical or alphabetical order. Credit to be given to Tax Collector on final settlement, etc. Tax Collector charged with SEC. 3761. The Auditor must carefully compare the list with the assessment book, and if satisfied that it contains a full and true statement of all taxes due and unpaid, he must foot up the total amount of taxes so remaining unpaid, credit the Tax Collector who acted under it therewith, and make a final settlement with him of all taxes charged against him on the assessment book, and must require from him the Treasurer's receipt, or if the Treasurer is the Collector, require from him an immediate account for any existing deficiency. Hittell, Sec. 6183; Shaw's Rev. Act, Sec. 164. SEC. 3762. After settlement with the Tax Collector as prescribed in the preceding section, the Auditor must delinquent charge the Tax Collector then acting with the amount of taxes due on the delinquent tax list, with the five per cent added thereto, and within three days thereafter deliver the list, duly certified, to such Tax Collector. taxes and five per cent additional. Auditor to transmit statement to SEC. 3763. Within ten days after the final settlement, the Auditor must transmit, by mail or express, a stateController, ment to the Controller of State, in such form as he requires, of each kind of property assessed and delinquent, and the total amount of delinquent taxes. time when. Form of Publication What to contain. Notice of sale appended to delin SEC. 3764. On or before the first Monday in February the Tax Collector must publish the delinquent list, which must contain the names of the person and a description of the property delinquent, and the amount of taxes and costs due, opposite each name and description, with the taxes due on personal property added to taxes on real estate, where the estate is liable therefor or the several taxes are due from the same person. SEC. 3765. The Tax Collector must append and publish with the delinquent list a notice that unless the taxes quent list. delinquent, together with the costs and percentage, are paid the real property upon which such taxes are a lien will be sold at public auction. SEC. 3766. The publication must be made once a week for three successive weeks in some newspaper, or supple Manner of making ment thereto, published in the county; or if there is none, then by posting a copy of the list in three public places in publicaeach township. tion. SEC. 3767. The publication must designate the time Same. and place of sale. SEC. 3768. The time of sale must not be less than twenty-one nor more than twenty-eight days from the first publication, and the place must be in front of the County Court House. Sale, when and where to take place. containing what to be filed with Recorder. SEC. 3769. The Collector, as soon as he has made the Notice publication required by sections three thousand seven hundred and sixty-four, three thousand seven hundred County and sixty-five, three thousand seven hundred and sixtysix, and three thousand seven hundred and sixty-seven, must file with the County Recorder and County Clerk respectively a copy of the publication, with an affidavit. thereto that it is a true copy of the same; that the publication was made in a newspaper or supplement thereto, stating its name and place of publication, the date of each appearance; and in case there was no newspaper published in his county, that notices were put up in three public places in each of the townships, designating the township and places therein, which affidavit is primary evidence of all the facts stated therein. SEC. 3770. The Collector must collect, in addition to the taxes due on the delinquent list, and five per centum added thereto, fifty cents on each lot, piece, or tract of land separately assessed, and on each assessment of personal property, one half of which must go to the county to pay the cost incurred in printing the list, and the other to the Collector in full for preparing the list. Collector to additional fray costs, collect an sum to de etc. Sum, how collected. Manner of conducting SEC. 3771. On the day fixed for the sale, or on some subsequent day to which he may have postponed it, of sale. which he must give notice, the Collector, between the hours of ten o'clock A. M. and three P. M., must commence the sale of the property advertised, commencing Same. Owner of property nate what portions to be sold first, etc. at the head of the list, and continuing alphabetically or in the numerical order of lots and blocks until completed. SEC. 3772. He may postpone the day of commencing the sale, or the sale from day to day; but the sale must be completed within three weeks from the day first fixed. Stats. of 1857, p. 332, Sec. 16. SEC. 3773. The owner or person in possession of any may deig real estate offered for sale for taxes due thereon may designate in writing to the Tax Collector, prior to the sale, what portion of the property he wishes sold, if less than the whole; but if the owner or possessor does not, then the Collector may designate it, and the person who will take the least quantity of the land, or in case an undivided interest is assessed, then the smallest portion of the interest, and pay the taxes and costs due, including two dollars to the Collector for the duplicate certificate of sale, is the purchaser. When purchaser does not make payment on next day, SEC. 3774. If the purchaser does not pay the taxes and costs before ten o'clock A. M. of the following day, the property, on the next sale day, before the regular property to sale, must be resold for the taxes and costs. be resold. Bid of per son once refusing to make payment not to be received. Collector to give purchaser a duplicate of sale. SEC. 3775. The bid of any person refusing to make the payment for property purchased by him must not be received on the sale of any property advertised in the delinquent list of that year. SEC. 3776. After receiving the amount of the taxes and costs, the Collector must make out in duplicate a cercertificato tificate, showing substantially a copy of the assessment of the property, the tax levied and due thereon, the publication and sale, the consideration paid, and the quantity of land sold, describing it. Certificates of sale, one to be given to pur chaser, one fled with Recorder, and the other retained by Collector. SEC. 3777. The certificates must be signed by the Collector, and one copy delivered to the purchaser, and the other filed in the office of the County Recorder. SEC. 3778. The Collector, before delivering any cer tificate, must in a book enter a description of the land |