or to pay the salary or fees of any officer is the debtor of such officer within the meaning of the preceding section. En. March 12, 1872.

§ 3850. Debtor may charge creditor for poll tax paid. Every person paying the poll tax of another may deduct the same from any indebtedness to such other person. En. March 12, 1872.

§ 3851. Receipt, delivery to purchaser or to person pay. ing tax. The assessor must deliver the poll tax receipt, filled out with the name of the person owing the taxes, to the purchaser of property at any such sale; in other cases he must deliver it, filled out in like manner, to the person paying the tax. En. March 12, 1872.

The re

§ 3852. Receipt only evidence of payment. ceipt so delivered is the only evidence of payment. March 12, 1872.

En.

§ 3853. Monthly settlements and payments of assessor. On the first Monday in each month the assessor must make oath, before the auditor, of the total amount of poll taxes collected by him during the last preceding month, and must, at the same time, settle with the auditor for the same, and pay into the county treasurer's office the total amount of poll taxes colected, less the per centum allowed for fees. En. March 12, 1872.

§ 3854. Assessor's yearly final settlement. On the first Monday in July, the assessor must return to the auditor all two-dollar blank poll tax receipts received by him and not used, and pay to the treasurer the total amount collected and not before paid in, less the amount of his fees, and the auditor must deliver to him the three-dollar receipts; and on the last Monday in December of each year, he must return to the auditor all three-dollar poll tax receipts received by him and not used, and must make final settlement with the auditor and treasurer therefor. En. March 12, 1872. Am'd. 1873-4, 163; 1895, 333.

$3855. Auditor to return receipts not used to treasurer. The auditor must, as soon as the settlement is made, return to the treasurer the receipts not used. En. March 12, 1872.

§ 3856. Treasurer, duty in relation to receipts. The treasurer must credit the auditor with the receipts so returned, and must thereupon seal them up securely and deposit and keep them in his office. En. March 12, 1872.

$3857. Assessor to keep roll of persons liable and of payments and delinquents. The assessor must keep a roll of the names and local residence, or place of business, of all persons subject to or liable for poll tax, and, if paid, date and amount of each payment, and, if not paid, cause of non-payment; provided, that no person shall be returned as delinquent on such roll unless a demand has been made upon him in person or through the postoffice. En. March 12, 1872. Am'd. 1873-4, 163; 1877-8, 69.

§ 3858. Duties of auditor when roll returned to him. On the first Monday in January of each year, the assessor must deliver to the auditor the roll so made up, and the auditor must add to the total poll tax delinquent on such roll thirty-three and one third per centum additional, and without delay deliver such list to the tax collector, and charge the collector therewith. En. March 12, 1872. Am'd. 1873-4, 163; 1877-8, 70; 1895, 333; 1897, 436.

Cal.Rep.Cit. 123, 74.

§ 3859. Correction of poll tax roll. Whenever the name of a person not liable for poll tax is erroneously entered upon said poll tax roll, or whenever the assessor has failed to note the payment of a poll tax lawfully assessed, if paid, the board of supervisors may, upon proof thereof, order the necessary correction to be made on the poll tax roll and the assessment roll whereon the same may appear. En. March 12, 1872. Rep. 1873-4, 164. En. Stats. 1901, 653.

§ 3860. Unpaid poll tax a lien. If any person, assessed for a property tax, has not paid to the assessor the poll tax due from him, or for which he is liable, it, with thirtythree and one third per cent in addition thereto, constitutes a lien upon the property assessed to such person, to attach from the first Monday in March in each year, and must be collected in the same manner and at the same time as delinquent taxes are collected. En. March 12, 1872. Am'd. 1873-4, 164.

§ 3861. Proceeds paid to county treasurer for state school fund. The proceeds of the poll tax must be paid

to the county treasurer, as provided by law, for the exclusive use of the state school fund, and shall, by such treasurer, be paid to the state as other moneys belonging to the state. En. March 12, 1872. Am'd. 1880, 17. Cal.Rep.Cit. 131, 359.

§ 3862. Compensation for collecting tax. The assessor, for services rendered in the collection of poll taxes, shall receive the sum of fifteen per cent; and the collector, for services rendered in the collection of poll taxes on the delinquent list (including the publication), shall receive the sum of twenty-five per cent on all delinquent poll tax collected by him. En. March 12, 1872. Am'd. 1873-4, 164; 1877-8, 70.

Cal.Rep.Cit. 104, 64; 135, 514.

SETTLEMENTS

§ 3865.

§ 3866.

§ 3867. 3868.

§ 3869. § 3870. § 3871.

3872. 3873.

3874.

§ 3875. 3876.

§ 3877. § 3878.

3879.

§ 3880.

CHAPTER X.

WITH THE CONTROLLER AND PAYMENTS
INTO THE STATE TREASURY.

County treasurers, settlements and payments by.
Semi-annual settlements of county treasurers.
Treasurer neglecting to settle, penalty.
Semi-annual reports of county auditors.
Auditor to send report to whom.

Failure of auditor to make report, penalty.
Deductions by controller on settlement.

Manner of making payments into state treasury.
Controller's statement to contain what.

County treasurer to file copy with auditor.

Auditor to make certain entries.

Rate of mileage allowed treasurer.

Controller may examine books of any revenue officer.

Prosecution of officers defrauding state.

Controller may designate county in which proceedings had.
Special counsel may be employed; expenses.

§ 3865. County treasurers, settlements and payments by. The treasurers of the respective counties must at any time, upon the order of the controller and treasurer of state, settle with the controller, and pay over to the treasurer all moneys in their possession belonging to the state. En. March 12, 1872.

Cal.Rep.Cit. 99, 78.

$ 3866. Semi-annual settlements of county treasurers. The treasurers of all the counties or cities and counties of this state must, between the fifteenth and thirtieth days of December and May of each year, proceed to the state capitol and settle in full with the controller of state, and

pay over in cash to the treasurer of state, all funds belonging to the state which have come into their hands, as county treasurers, before the close of business on and including the first Monday of said months, except principal and interest received on account of state school lands, which shall only be settled for up to and including the last day of the month prior to the month of settlement; provided, that the controller of state shall, on or before the fifteenth day of the month in which settlement is to be made, notify the treasurer of each county the amount of state school money which will be due the state from his county in the then pending settlement; the county treasurer shall thereupon and thereby be authorized to retain in the treasury of his county the said amount of state school money, and shall, at the time of paying over, in cash, to the treasurer of state, all other funds belonging to the state which have come into his hands as county treasurer, as aforesaid, file with the treasurer of state his certificate, stating the amount so retained; and the said certificate shall, for all purposes, be deemed and counted as cash in the state treasury to the amount therein stated, and shall be so accepted by each county treasurer on the payment of the apportionment of school moneys due his county. On the making of the apportionment of school moneys due to the respective counties and cities and counties, if there shall be a balance due the county, the treasurer of state shall immediately pay the same, and if there shall be a balance due the state the county treasurer shall immediately pay the same into the state treasury. If, in the opinion of the controller of state, it appears from the report of the county auditor that sufficient property tax has not been collected to make it for the interest of the state that a settlement should be made, the controller shall defer the settlement until the next regular settlement. No mileage, fees, or commissions shall be allowed any officer for any deferred settlement; provided, that in case any settlement is so deferred, the county auditor, in his next report to the controller of state, shall include therein all moneys required to be reported since the date of his last report upon which a settlement was made. En. March 12, 1872. Am'd. 1873-4, 165; 1875-6, 64; 1877-8, 66; 1891, 450; 1893, 56. Cal.Rep.Cit. 99, 78.

§ 3867. Treasurer neglecting to settle, penalty. Every county treasurer who neglects or refuses to appear at the office of the controller and treasurer at the times specified in this chapter, and then and there to settle and make payment as required by this chapter, shall forfeit to the state of California one thousand dollars, to be recovered in an action brought by the attorney-general in the name of the controller. En. March 12, 1872. Am'd. 1895, 333.

Cal.Rep.Cit. 76, 279.

§ 3868. Semi-annual reports of county auditors. The auditor of each county, between the first and tenth day of each month in which the treasurer of his county is required to settle with the controller, must make, in duplicate, and verify by his affidavit, a report to the controller of state, in such form as the controller may desire, showing specifically the amount due the state from each particular source of revenue at the close of business on and including the first Monday of the month in which settlement is required, except principal and interest received on account of state school lands, which shall be reported up to the end of the previous month. En. March 12, 1872. Am'd. 1877-8, 66; 1893, 55.

§ 3869. Auditor to send report to whom. The auditor must at once transmit by mail or express to the controller one copy of the report, and must deliver the other copy to the treasurer of his county. En. March 12, 1872.

§ 3870. Failure of auditor to make report, penalty. Every auditor who fails or refuses to make and transmit the report required by this chapter, or any report or statement required by this title, forfeits to the state of California one thousand dollars, to be recovered in an action brought by the attorney-general in the name of the controller. En. March 12, 1872. Am'd. 1895, 333.

Cal.Rep.Cit. 76, 279.

§ 3871. Deductions by controller on settlement. In the settlement, the controller must deduct the mileage allowed to the county treasurer in making settlement, the state's portion of the repayments made under section three thousand eight hundred and twenty-four, the state's portion of all amounts refunded under section three thousand eight