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JULY First Tuesday. Regular meeting of the Commissioners of the State Tax Department.

Second Monday. Annual meetings of school districts at which certain school district taxes are voted.

Commissioners of State Tax Department visit counties to review assessment rolls and investigate complaints against assessments.

AUGUST

First Tuesday. Regular meeting of the Commissioners of the State Tax Department.

Third Monday. State Board of Equalization, (Auditor General, Commissioner of Agriculture, and the three Tax Commissioners), equalizes assessed valuations between counties by increasing or decreasing the total valuation of real and personal property.

Commissioners of State Tax Department continue visiting the counties.

SEPTEMBER

September 1. Auditor General determines the amount of State taxes on or before this date. Apportions the tax among counties before the second Monday in October.

First Tuesday. Regular meeting of the Commissioners of the State Tax Department.

Commissioners of the State Tax Department continue visiting the counties.

OCTOBER October 1. A State charge of one dollar is added to penalties on real estate delinquent for one year and ten months.

First Tuesday. A regular meeting of the Commissioners of the State Tax Department.

Second Monday. County board of supervisors hears objections of taxpayers to proposed township appropriations and levies. Board fixes township levies and apportions state and county taxes among township, wards, and cities.

Commissioners of the State Tax Department continue visiting counties.

NOVEMBER Township supervisors prepare tax rolls in this month. Prepare to pay annual taxes in December or early in January and avoid increased collection fee.

DECEMBER Tax collection begins December 1. Township treasurer's office open from 9:00 a. m. to 5:00 p. m. every Friday in December, but taxes may be received on any other week day not a legal holiday.

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Published Monihiy by the

California
Taxpautoissociation

CITY AND COUNTY

COMMITTEES

OF

California Taxpayers'

Association

Kern County Committee Dr. Geo. C. Sabichi, Bakersfield, Chairman; James Egan, Bakersfield, Secretary.

Los Angeles City Committee
J. A. Winans, Chairman; Edwin Baker, Secretary.

Pasadena Committee Charles L. Wright, Chairman ; S. Hazard Halstead, Vice Chairman; Walter G. Driver, Secretary.

Placer County Committee M. E. Vanricker, Chairman; Dr. R. A. Teers, Vice-Chairman; R. L. Tudsbury, Secretary.

Santa Barbara County Committee Geo. S. Edwards, Chairman, General Committee ; R. E. Easton, Chairman, Executive Committee ; Edward Seldon, Secretary.

Sonoma County Committee A. E. Poulsen, chairman, Santa Rosa: Henry M. Forsyth, Vice Chairman, Santa Rosa ; Geo. P. Dillman, Secretary.

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Representing 15,000,000 of population in the twelve commonwealths of the great West; approximately $50,000,000,000 of property values; between $1,000,000,000 and $2,000,000,000 of annual governmental costs, and the taxpayers of all classes, railway corporations, insurance companies, public utility concerns, merchants, manufacturers, and other large tax-burden bearers, and especially the multitude of small taxpayers, the four million families of this great western empire, the fourth annual Western States Taxpayers' Conference met in Los Angeles, Oct. 11, 12 and 13 at the Biltmore Hotel California Taxpayers' Association and the Los Angeles Chamber of Commerce were jointly the hosts. The Conference was a serious, earnest, industrious body of men and women. There was no junketing, or pleasure trips. Not even the breakfast hour was omitted from the program of work, so that from eight o'clock in the morning until late at night, these days were devoted to intensive discussion of taxation and devising of methods whereby the rapidly increasing tax burden may be lightened. Matter of such transcendent importance was under consideration, that The Tax Digest will not print it all in this issue. All papers and reports will however he given in subsequent numbers of The Tax Digest.

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