weeks in some newspaper published in the county, or city and county, or, if there be no newspaper published therein, then by posting a notice in three conspicuous places in the county, or city and county, for the same period. Such notices must state specifically the place of, and the day and hour of sale, and shall contain a description of the property to be sold, and shall also embody a copy of the authorization received from the controller. At the time set for such sale, the tax collector must sell the property described in the controller's authorization and said notices at public auction to the highest bidder for cash, in lawful money of the United States; but no bid shall be received or accepted at such sale for less than the amount of all the taxes levied upon such property, and all interests, costs, penalties and expenses up to the date of such sale. The expense of the publication of the notice herein required shall be a charge against the county. En. Stats. 1873-4, 153. Am'd. 1895, 334; 1897, 436. Cal.Rep.Cit. 137, 465; 137, 466.

Deed. The

§ 3898. Moneys received, how distributed. moneys received from such sale shall be distributed as follows: The tax collector shall deduct the penalties, costs and other amounts received as expenses attending such sale, and the balance shall be distributed between the state and county, or city and county, in the proportion that the state rate bears to the county, or city and county rate of taxation; said tax collector shall pay all amounts into the county treasury, and the treasurer shall account to the state for its portion in the settlement required by section three thousand eight hundred and sixty-five and section three thousand eight hundred and sixty-six. On receiving the amount bid, as prescribed in the preceding section, the tax collector must execute a deed to the purchaser, reciting the facts necessary to authorize such sale and conveyance, which deed shall convey all the interest of the state in and to such property, and shall be prima facie evidence of all facts recited therein. En. Stats. 1873-4, 154. Am'd. 1895, 335.

Cal.Rep.Cit. 73, 613.

§ 3898a. Transfer to university of lands acquired by tax sales. Whenever the state has or shall become the owner of any property sold for taxes and the deed to the state has

been filed with the controller, upon which property there appears of record a mortgage to the regents of the University of California, and such mortgage and the debt secured thereby have not been both paid in full and satisfied of record, the controller, upon receiving proof, by affidavit of the president and secretary, or acting secretary or of the treasurer of said regents, that the debt secured by said mortgage has not been fully paid, shall direct the tax collector of the county, or city and county, in which such lands are situated, to execute a deed of such lands in the name of the state of California to the regents of the University of California. Said tax collector shall thereupon publish a notice once a week for at least three successive weeks in some newspaper published in the county or city and county in which such lands are situated, or if there be no newspaper published therein, then said tax collector shall post a notice in three conspicuous places in said county, or city and county, at least three weeks before the day to be named in said notice as hereinafter provided. Said notice must state that on or after a day therein mentioned (which day shall be not less than four weeks, and not more than eight weeks after the first publication or posting of said notice), said tax collector will execute and deliver to the regents of the University of California a deed to the property, and shall describe said property and shall state that said deed will be made because of a sale of said property to the state for delinquent taxes, and because the regents of the University of California is interested in the said property. No other matters need be contained in said notice. One or more pieces of land may be described in the affidavit, notice, deed and report herein provided for. Unless prior to the day so to be mentioned in such notice, there shall be paid to the said tax collector the full amount for which said property was sold to the state, together with all interest and penalties thereon and all expenses and costs connected therewith, and all subsequent state and county taxes not theretofore paid in full, and all interest and penalties thereon and all costs and expenses connected therewith, and also the expense of publishing or posting said notice, as the case may be, then said tax collector shall on said day, or within ten days thereafter, execute, acknowledge and deliver

such deed to said regents without any payment, charge or fee therefor, and shall within five days thereafter report in writing to the controller the fact of the execution of such deed. In the event said notice shall describe two or more pieces of land assessed separately and sold separately to the state, then if all the payments above provided for be made within the time aforesaid in respect to any one of said pieces so separately assessed and sold, (including the entire cost of publishing or posting said notice, as the case may be), such piece so paid upon shall not be included in the deed herein provided for, and the fact of such payment and amount paid shall be stated in the said report to the controller. Such deed shall transfer, grant, convey and confirm to the regents of the University of California the entire title to such lands, free and clear of all claims and incumbrances whatsoever; but nothing herein contained shall be held to interfere with the rìght of said regents to enforce said mortgage or the payment of the debt secured thereby, or to procure a decree of foreclosure and a sale under such decree of all or any of the property described in such mortgage. Said deed shall recite the facts in this section provided as authorizing its execution and shall be prima facie evidence thereof and of all matters therein recited and of the ownership of said lands by said regents. Said deed may be recorded in the office of the county recorder of the county or city and county in which any such lands are situated; and upon the expiration of two years after it has been so recorded, shall, (except as against parties deriving title through a sale and purchase under decree of foreclosure of such mortgage), be conclusive evidence that the complete fee simple title to the property therein described vested at the date of said deed in the regents of the University of California, free and clear of all claims, liens, charges, and incumbrances whatsoever; provided, however, that in any action which may be commenced against said regents before the expiration of said two years to question the title of said regents to said property, said deed shall be prima facie evidence only. The expense of the publication and posting herein provided for shall be paid by the regents of the University of California, unless such expense should be paid to said tax collector prior to the day mentioned in said notice, as hereinabove

permitted. While any mortgage to said regents appears of record and not satisfied of record, no sale of any lands therein described shall be made under the provisions of section 3897 of this code. Any moneys which may be paid under the provisions of this section shall be distributed as provided in section 3898 of this code. En. Stats. 1903, 154.

$3899. Action for taxes over three hundred dollars. The controller may, at any time after a delinquent list has been delivered to a tax collector, direct such tax collector not to proceed in the sale of any property on said list whereon the taxes shall amount to three hundred dollars or more. Upon such direction, the tax collector must make out, and deliver to the controller, a certified copy of the entries upon the delinquent list relative to such tax. The controller shall thereupon direct the attorney-general to bring suit against the delinquent, in the proper court, in the name of the people of the state of California, to enforce such collection. The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials and appeals, are hereby made applicable to the proceedings herein provided for. The moneys received in pursuance of this section shall be distributed as provided in the preceding section. En. Stats. 1873-4, 154. Am'd. 1895, 23; 1895, 335. Cal Rep.Cit. 137, 464. This section was also amended at the same session (p. 23) as follows:

73, 613; 83, 412; 99, 599;

99, 600; 99, 601;

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.

§ 3900. Officials may designate where action 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. En. Stats. 1873-4, 155. Am'd. 1895, 335.

Cal.Rep.Cit. 73, 613; 83, 412; 108, 300.

The one hundred and twelfth and one hundred and thirteenth section of the act of 1895, amending the tax law are as follows:

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.

Sec. 113. This act shall take effect and be in force from and after its passage.

Attachment: See Code Civ. Proc., secs. 537-559.

Crimes against the revenue and property of this state: Pen. Code, secs. 424-443.