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3857. The Assessor must keep a roll of the names Assessor of all persons subject to or liable for poll tax, and the roll of date and amount of each payment.

liable for


poll tax,

3858. On the second Monday in October in each Such roll year the officer must return to the Auditor the roll so returned to


to be

made up

3859. If any person assessed for a property tax Assessor to has not paid to the Assessor the poll tax due from him assessment or for which he is liable, the Auditor must note the refusing to fact upon the assessment roll before he delivers it to the Collector.



3860. The amount of the poll tax, with fifty per Poll tax to cent in addition thereto, constitutes from the second property, Monday in October a lien upon the property assessed to such person, and must be collected in the same manner and at the same time as taxes upon his property are collected.

Proceeds of 3861. The proceeds of the poll tax must be paid roll tax, into the School Fund of the county. 3862. The Assessor, for services rendered in the Componsa

tion collection of poll taxes, must receive the same com- allowed to pensation as is allowed by law to Tax Collectors or collecting Assessors for similar purposes.

to what Funds paid.

such tax.

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SECTION 3865. County Treasurers to settle with Controller upon his

3866. Time when certain Treasurers shall make settlements.
3867. Treasurers neglecting to settle; penalty.
3868, Settlement of County Auditors with Controller,

13_VOL. II.

SECTION 3869, Auditor to transmit report to Controller by mail.

3870. Failure of Auditor to make report; penalty.
3871. Controller to deduct fees and mileage, etc., on settle-

3872. Manner of making payments into State Treasury.
3873. Controller's statement to contain what.
3874. County Treasurer to file Controller's statement with

Auditor. 3875. Auditor to make certain entries. 3876. Rate of mileage allowed Treasurer. 3877. Controller may examine books of any revenue officer. 3878. When revenue officer has been guilty of defrauding,

etc., District Attorney to prosecute. 3879. Controller may designate county in which such action

shall be tried. 3880. Other counsel may be employed; expenses, how paid.

County 3865. The Treasurers of the respective counties Treasurers to settle must at any time, upon the order of the Controller and with Controller upon Treasurer of State, settle with the Controller, and pay his order.

over to the Treasurer all moneys in their possession belonging to the State.

NOTE.-Stats. 1870,.p. 423.

Time when 3866. The Treasurers of the Counties of Amador, certain Treasurers Alameda, Contra Costa, Calaveras, El Dorado, Nevada, shall make settlements Placer, Sierra, Solano, Yolo, San Francisco, Sacra

mento, San Joaquin, Santa Clara, Tuolumne, and Yuba, respectively, must, between the fifteenth and thirtieth days of January, April, July, and October of each year, and the County Treasurers of the Counties of Humboldt, Klamath, and Del Norte must, between the fifteenth and thirtieth days of October and April in each year, and the County Treasurers of other counties of this State must, between the fifteenth and thirtieth days of January and July, respectively, in each year, proceed to the State Capital and settle in full with the Controller of State, and pay over in cash to the Treasurer of State all funds which have come into their hands as County Treasurers before the close of business at the end of the previous month.

NOTE.-Stats. 1870, p. 423.

3867. Every County Treasurer who neglects or Treasurers refuses to appear at the office of the Controller and to settle;

penalty. Treasurer at the times specified in this Chapter, and then and there to settle and make payment as required by this Chapter, forfeits all fees, percentage, and mileage which would have otherwise been due him on such settlement; and the Controller is required to withhold all such fees, percentage, and mileage, and require the same to be paid into the Treasury for the use and benefit of the State.

NOTE.-Stats. 1870, p. 423.


3868. The Auditor of each county, between the Settlement first and fifteenth day of each month in which the Auditors Treasurer of his county is required to settle with the Controller. Controller, must make in duplicate and verify by his affidavit a report to the Controller of State, showing specifically the amount due the State from each particular source of revenue at the close of business on the last day of the preceding month.


3869. The Auditor must at once transmit by mail Auditor to or express to the Controller one copy of the report, report to and must deliver the other copy to the Treasurer of by mail his county.

3870. Every Auditor who fails to make and trans. Failure of

Auditor to mit the report required by this Chapter, or any report make or statement required by this Title, forfeits all com- penalty. pensation which would be otherwise due him from the State; and the Controller is required to withhold such compensation.

3871. In the settlement the Controller must de- Controller

to deduct duct the commissions and mileage allowed to the foos and County Treasurer for his services, the State's portion etc: on

settlement of the repayments made under Section 3824, and any other amount due the county or the officers thereof.

NOTE.-Stats. 1870, p. 423.

Manner of making payments into Stato Treasury.

3872. The manner of making payments into the State Treasury is prescribed by Sections 433, 434, 452, and 453 of this Code.

Controllor's statement to contain what..

3873. The Controller must, after the Treasurer has made settlement and payment, enter upon each copy of the Auditor's report a statement showing:

1. The amount of money by the County Treasurer paid into the State Treasury;

2. The amount deducted for commissions and other allowances;

- And must then return one copy of the report to the County Treasurer.

NOTE.-Stats. 1870, p. 423.

County Treasurer to file Controller's statement with Auditor.

3874. The County Treasurer must file with the Auditor of his county the copy returned to him by the Controller.

Auditor to make certain entries.

3875. The Auditor must then make the proper entries in his account with the Treasurer.

Note.-Stats. 1870, p. 423.

Rate of mileage allowed Treasurer.

3876. The Controller must, in the settlement, allow the Treasurer for mileage at the rate of forty cents per mile from the county seat to the Capital, such mileage not to exceed at any settlement one hundred dollars.

Controller may examino books of any revenue officer.

3877. The Controller may examine the books of any officer charged with the collection and receipt of State taxes.

officer has
guilty of
Attorney to

3878. If he believes any officer has been guilty of defrauding the State of revenue, or has neglected or refused to perform any duty relating to the revenue, he must direct the District Attorney or other counsel to prosecute the delinquent.


which such action shall be tried.

3879. When any law in relation to the revenue of Controller the State has been so far violated as to require the designato prosecution of the offender for a criminal offense, or proceedings against him by civil action, the Controller may designate the county in which the prosecution or proceeding may be had.

3880. The Controller or Attorney General may Other employ other counsel than the District Attorney, and may be the expenses must be audited by the Board of Exam- expenses. iners and be paid out of the State Treasury.




SECTION 3881. Omissions, errors, defects in form of assessment books,

when may be corrected.
3882. Omissions, etc., in delinquent lists, how corrected.
3883. Publication of corrected delinquent lists, etc.
3884. Initial letters, abbreviations, and figures may be used

in certain cases.
3885. No assessment illegal on account of informality, etc.
3886. Fines, forfeitures, penalties, etc., paid into County

3887. Mortgaged or pledged personal property deemed prop-

erty of person in possession.
3888. Taxes payable only in gold or silver coin; exception.
3889. Annual settlements of Assessors, District Attorneys,

and Treasurers with Auditor.
3890. Oficers to perform only the duties pertaining to their

own offices,
3891. When this Title takes effect.
3892. Saving clause.
3893. Compensation of Assessor and Auditor for extra

3894. Deputies for Assessors.
3895. Compensation of Deputies.
3896. State Board may dispense with duplicate book.

Omissions, errors, defects in


3881. Omissions, errors, or defect in form in any form of original or duplicate assessment book, when it can be books, ascertained therefrom what was intended, may, with warebyte

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