received in pursuance of this section shall be distributed as provided in the preceding section. History: Enacted March 24, 1874, Code Amdts. 1873-4, p. 154: amended February 25 and March 28, 1895, Stats. and Amdts. 1895, pp. 23, 339. The amendment of February 25, 1895, was as follows: "The controller may, at any time after a delinquent list has been delivered to a collector, direct such collector not to proceed in the collection of any tax on said list amounting to three hundred dollars, further than to offer for sale but once to the state any property upon which such tax is a lien. Upon such direction, the collector, after offering the property for sale once, if the taxes which are a lien upon such property are not then and there paid by the owner or person in interest, the collector must make out and deliver to the controller a certified copy of the entries upon the delinquent list relative to such tax, and the tax-collector, or the controller, in case the tax-collector refuses or neglects for fifteen days after being directed to bring suit for collection by the controller, may proceed by civil action in the proper court, and in the name of the people of the state of California, to collect such tax and cost." See Kerr's Cyc. Pol. C. for 3 pars. annotation. 73 C. 610, 613, 15 P. 311, 312 (cited); 83 C. 393, 412, 23 P. 303, 309 (cited); 99 C. 598, 599, 600, 601, 34 P. 330 (construed); 137 C. 463, 464, 70 P. 457 (cited); 4 C. A. 43, 47, 87 P. 241 (construed-remedy given by statute of 1880, is independent and distinct from remedy provided by this section). § 3900. OFFICIALS MAY DESIGNATE WHERE ACTION SHALL BE COMMENCED. Whenever, in this title, any official, or officials, are authorized to commence an action for the violation of any law relating to revenue, or to compel the specific performance thereof, such official, or officials, may designate the county, or city and county, in which such action shall be commenced and prosecuted. [Exceptions to provisions of act.] Sec. 112. All acts and parts of acts in conflict with this act are hereby repealed; provided, nothing in this act contained shall affect the time or manner of collecting delinquent assessments levied and assessed to pay the damages, costs, and expenses for or incident to the laying out, opening, extending, widening, straightening, diverging, curving, contracting, or closing up, in whole or in part, any street, square, lane, alley, court, or place within municipalities in this state, nor the time or manner of sales, or redemption after sales, of real property sold to pay the damages, costs, and expenses incident to such work or improvement aforesaid; and the time and manner of sale, or redemption after sale, of any real property sold to pay the damage, cost, and expense for or incident to laying out, opening, extending, widening, straightening, diverging, curving, contracting, or closing up, in whole or in part, any street, square, lane, alley, court or place within municipalities in this state, shall be had and made in the same time and manner, as provided by law in such matters on the first day of January, Anno Domini eighteen hundred and ninety-five. History: Enacted March 24, 1874, Code Amdts. 1873-4, p. 155; amended March 28, 1895, Stats. and Amdts. 1895, p. 339. See Kerr's Cyc. Pol. C. for 20 pars. annotation. 73 C. 610, 613, 15 P. 311, 312 (construed); 83 C. 392, 412, 23 P. 303, 309 (cited); 108 C. 294, 300, 41 P. 410 (construed). As to amendments, see §§ 112, 113 in act of March 28, 1895 (Stats. 1895 pp. 335-336). As to attachments, see Kerr's Cyc. C. C. P. §§ 537-559. As to crimes against revenue and property of this state, see Kerr's Cyc. Pen. C. §§ 424-443 and notes. PART IV. OF THE GOVERNMENT OF COUNTIES, CITIES AND TOWNS. Title I. Of Counties, §§ 3901-3985. II. The Government of Counties, §§ 4000-4325. |