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the consent of the District Attorney, be supplied or corrected by the Assessor at any time within one year after the original assessment was made.

NOTE.-See Norris vs. Russell, 5 Cal., p. 249; Ferris vs. Coover, 10 Cal., p. 632; Kelsey vs. Abbott, 13 id., p. 609; People vs. Holliday, 25 id., p. 300; People vs. S. F. Sav. Union, 31 id., p. 132; People vs. Mariposa Comp., 31 id., p. 196; People vs. McEwen, 23 id., p. 54. When legalized Courts may not go behind the legislative Acts.- People vs. Todd, 23 id., p. 181. Mistake immaterial.- Bosworth vs. Danzien, 25 Cal., p. 296; Falkner vs. Hunt, 16 Cal., p. 167. The difficulty in the case of Hurlbutt vs. Butenop, 27 Cal., p. 50, is obviated by this and succeeding sections.

Omissions, etc., in

lists, how corrected.

3882. When the omission, error, or defect has delinquent been carried into a delinquent list or any publication,

the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication.

Publication of corrected delinquent lists, etc.

3883. The publication must be made in the same manner as the original publication, and for not less than one week.

Initial letters, abbreviations, and

3884. In the assessment of land, advertisement,

and sale thereof for taxes, initial letters, abbreviations, figuros may and figures may be used to designate the township,

range, section, or parts of section.

certain cases,

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3885. No assessment or act relating to assessment or collection of taxes is illegal on account of informality, nor because the same was not completed within the time required by law.

Fines, forfeitures,

3886. The fines, forfeitures, and penalties incurred penalties by a violation of any of the provisions of this Title into County must be paid into the Treasury for the use of the

county where the person against whom the recovery is had resides.

3887. Personal property, mortgaged or pledged, is Mortgaged deemed the property of the person in possession, and personal the mortgagor or lessor of real estate is liable for the taxes thereon.

property of person in possession.

3888. Taxes must be paid in legal coin of the Taxes

payablo United States. A tax levied for a special purpose only in

silver coin. may be paid in such funds as may be directed.

Exception. NOTE.-This section was amended so as to read as published in the text, by Act of April 1st, 1872, cited in note to Sec, 18, ante.


3889. Every Assessor, District Attorney, and Annual County Treasurer must' annually, on the first Mon- ments of

, day of January, make a settlement with the County District Auditor of all transactions connected with the revenue Treasurers for the previous year.


with Auditor.

3890. The Treasurer, Tax Collector, Assessor, Officers to

perform Clerk of the Board of Supervisors, and each member only the of the Board must separately perform the duties pertaining required of him in his office, and must not, except in own office the cases provided by law, perform the duties required of any other officer under this Title.

3891. With relation to the Acts passed at the When this

Title takes present session of the Legislature, the provisions of offect. this Title must, after this. Title takes effect, be construed as though this Code had been passed and approved on the last day of the present session. But the provisions of this section do not apply to any Act expressly amendatory of either of the Codes, or putting into effect any part of either; nor to an Act approved March sixteenth, eighteen hundred and seventy-two, entitled an Act to put into immediate effect certain parts of the Political and Penal Codes; nor to an Act approved March twenty-second, eighteen hundred and seventy-two, entitled an Act to put into

effect certain parts of the Codes and provide for their publication.

NOTE.-This section was amended so as to read as published in the text, by Act of April 1, 1872, cited in note to Sec. 18, ante.

Saving 3892. All taxes assessed before this Code takes clause.

effect must be collected under the laws in force at the time the assessment was made, and in the same

manner as if this Code had not been passed. Compensa- 3893. The Board of Supervisors of each county tion of Assessor must make to the Assessor and Auditor thereof and Auditor reasonable allowance, not to exceed eight cents per for extra services.

folio, for making the statements required by Sections 3655 and 3728, and for making the duplicate assessment book mentioned in Section 3732 of THE POLITICAL CODE.

NOTE.—This section was added by Act of April 1,

1872, cited in note to Sec. 18, ante. Deputies 3894. The Board of Supervisors of each county for Assessors. in this State must allow the Assessor thereof such a

number of deputies, to be appointed by him in addition to the number now fixed, or where no deputies are now allowed, so many deputies as will, in the judgment of the Board, enable the Assessor to complete the assessment within the time prescribed by law.

NOTE.-This section was added by Act of April 1,

1872, cited in note to Sec. 18, ante. Compensa- 3895. The Board must fix the compensation of tion of Deputies. the deputies so allowed; and such compensation must

be paid out of the General Fund in the County Treasury. The compensation must not exceed five dollars per day for each deputy for the time actually engaged; nor must any allowance be made but for work done between the first Monday in March and the first Monday in July of each year.

NOTE.-This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante.

3896. The State Board of Equalization may, by Stato

Board may an order entered upon its minutes, and certified to the dispense County Auditor of any county in the State, dispense luokio

duplicate with the duplicate assessment book in such county, in which event the original assessment book shall perform all the offices of such duplicate, and shall have like force and effect.

Note.-This section was added by Act of April 1st,
1872, cited in note to Sec. 18, ante. This entire Title was
put into immediate effect by Act of March 16th, 1872
(Stats. 1872, p. 382.).The following sections of the Penal
Code of Cal. were put into effect in connection with this
Title by the Act above recited.-Stats. 1872, p. 382, Secs.
17, 18, 19, 176; and also the following others, constituting
crimes against the revenue laws, viz: Sec. 424, embez-
zlement and falsification of accounts by public officers;
id. 425, officers neglecting to pay over public moneys;
id. 426, “public moneys," as used in the preceding sec-
tion, defined; id. 427, failure to pay over fines and for-
feitures received, a misdemeanor; id. 428, obstructing
officer in collecting revenue; id. 429, refusing to give
Assessor list of property, or giving false name; id. 430,
making false statements, not under oath, in reference
, to taxes; id. 431, delivering receipts for poll taxes, other
than prescribed by law, or collecting poll taxes, etc.,
without giving the receipt prescribed by law; id. 432,
having blank receipts for licenses, etc., other than
those prescribed by law; id. 433, selling undated for-
eign miners' licenses; id. 434, refusing to give name of
persons in employment, etc.; id. 435, carrying on busi-
ness without license; id. 436, unlawfully acting as auc-
tioneer; id. 439, effecting insurance on account of foreign
companies that have not complied with the laws of this
State; id. 440, officer charged with collection, etc., of
revenue, refusing to permit inspection of his books; id.
441, Board of Examiners, Controller, and Treasurer
neglecting certain duties; id. 442, having State arms,
etc. The following Acts were passed at the session of
1871-2, to be found on the pages given below; the most
of them are of a local character. Those passed prior
to March 16th, 1872, are superseded by this Title when
the subject of such enactment is covered by this Title;
those passed subsequently, purporting to amend a
former statute superseded by this Title, are void; and

only those which are enacted independently, subsequent
14_VOL. II.

to March 16th, 1872, have any effect whatever upon the Code, and they supplement its provisions when they are not repealed or superseded.

Tax COLLECTOR.-Alameda, duty concerning delinquent taxes, p. 38; El Dorado, election of, p. 377—this provides for the election of a Tax Collector, passed after the Code, and is now in operation; see Sec. 4106, post; Placer, relative to collection of personal property and poll tax, p. 656; duties of, p. 586.

Taxes, COUNTY.-Alameda, Alameda Township, to be levied in, p. 83; Alameda, delinquent in, p. 38; Alameda, squirrels and gophers, for destruction of, p. 432; Amador, county expenditures for, p. 172; Amador, special continued, p. 698; Butte, road, p. 322; Calaveras, bonded indebtedness, for redemption of, p. 719; Calaveras, road, p. 164; Colusa, road, p. 832; Colusa, special, Supervisors to levy, p. 98; Contra Costa, road, p. 788; El Dorado, County Current Expense Fund, special for, p. 793; El Dorado, road, additional, p. 376; El Dorado, road, property, and poll, p. 373; El Dorado, road, poll, and property, p. 704; Humboldt, road, p. 105; Humboldt, special, p. 541; Inyo, bridge, alternative tax to build, p. 330; Kern, General Fund, special for, p. 699; Kern, McFarland's Toll Road, special to purchase, p. 708; Klamath, boundary line, for survey of, p. 842; Klamath, road from Scott Valley to Sawyer's Bar, p. 552; Lassen, road, poll, and labor, p. 67; Los Angeles, bridge, pp. 211, 480; Marin, Court House and Jail, special for, p. 27; Mariposa, county purposes, additional, p. 30; Mendocino, county buildings, for, p. 25; Mendocino, road, p. 132; Mendocino, wagon road, p. 125; Merced, bridge across Merced River, p. 390; Merced, road, p. 714; Nevada, county road, p. 453; Nevada, road property, p. 456; Placer, road, property, and poll, p. 147; Plumas, county purposes, p. 322; Plumas, hospital, p. 321; Plumas, Red Clover bond interest, p. 770; Plumas, road, poll, and labor, p. 67; Sacramento, road poll, p. 702; Sacramento, Sacramento City and Swamp Land District Number Two, for protection of, p. 514; Sacramento, Sinking Fund, special for, p. 250; Sacramento, Swamp Land Districts Fifty and Fifty-four, special to bonds of, p. 884; San Bernardino, county buildings, for erection of, p. 103; San Diego, county purposes, p. 195; San Francisco, House of Correction, for payment of bonds to build, p. 879; San Francisco, Laguna survey, to pay indebtedness incurred in opening streets within limits of, p. 950; San Francisco, Mongomery Avenue, to pay indebtedness of, p. 181; San Francisco,

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