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SECTION 3761. Credit to be given to Tax Collector on final settle

ment, etc. 3762. Tax Collector charged with delinquent taxes and five

per cent additional. 3763. Auditor to transmit statement to Controller; time

when; form of. 3764. Publication of delinquent list; when made, what to

contain, 3765. Notice of sale appended to delinquent list. 3766. Manner of making publication. 3767. Same. 3768. Sale, when and where to take place. 3769. Notice containing what to be filed with County Re

corder. 3770. Collector to collect an additional sum to defray costs,

etc.; sum, how collected. 3771. Manner of conducting sale. 3772. Same. 3773. Owner of property may designate what portions to be

sold first, etc. 3774. When purchaser does not make payment on next day

property to be resold. 3775. Bid of person once refusing to make payment not to

be received. 3776. Collector to give purchaser a duplicate certificate of

sale. 3777. Certificates of sale, one to be given to purchaser, ono

filed with Recorder, and the other retained by Col

lector. 3778. Collector to enter in a book description of land

sold, etc. 3779. Lien of State vests in purchaser; how divested. 3780. Redemption of property. 3781. Redemption, how made. 3782. Treasurer to report to Supervisors the names of per

sons entitled to redemption. 3783. Recorder to file certificate of sale. 3784. When property is redeemed, Recorder to note it in

book. 3785. When property is not redeemed within twelve months,

Collector to give deed to purchaser.
3786. Recitals in deed primary evidence of what.
3787. What recitals are conclusive evidence.
3783. Deed conveys absolute title. Exception.
3789. Assessment book, duplicate assessment book, delin-

quent lists, etc., primary evidence of what.
3790. Seizure and sale of personal property for taxes.
3791. Manner of conducting sale, etc.
3792. Same.

SECTION 3793. Collector's charges for conducting sale and for seizure. 3794. Title to such property vests in purchaser on payment,

etc. 3795. Excess of proceeds over taxes and costs returned to

owner, etc. 3796. Unsold portion to be left at place of sale at risk of

owner. 3797. Final settlement of Collector with Auditor. 3798. Same. 3799. Same. 3800. Collector to make certain affidavit. 3801. Auditor to file statement of unpaid taxes with Super

visors. Cancellation of taxes. 3802. Unpaid taxes not canceled to be entered on assessment

book of each succeeding year.
3803, Rate of interest on delinquent taxes.
3804. Taxes, etc., illegally collected to be refunded.
3805. When land assessed more than once.
3806. Land irregularly assessed, etc., not to be sold.
3807. What mistakes do not affect sale of property for taxes.
3808. Collection of taxes from persons assessed, but removed

to another county. .
3809. Same.
3810. Expenses of such proceeding, how paid.


3746. Within ten days after the receipt of the Collector to publish “duplicate assessment book,” the Tax Collector must notico, specifying publish a notice specifying:

1. That taxes will become delinquent on the first Monday in January next thereafter, and that unless paid prior thereto, five per cent will be added to the amount thereof;

2. The time and place at which payment of taxes may be made.

NOTE.-A Tax Collector duly elected may not be deprived of any part of his duties by the Legislature, so as to confer them upon one not selected by vote as a Tax Collector, but may provide for the election of such an officer.-Mills vs. Sargeant, 36 Cal., p. 379.

Taxes in

3747. In the City and County of San Francisco payable at the notice must specify the office of the Collector as

the place where taxes may be paid.

Collector's office.

3748. In other counties the notice must specify a In other time and place within each township in the county notice to when and where the Collector will attend to receive place of payment of taxes.


3749. The notice in every case must be published Manner of

publication for two weeks in some weekly or daily newspaper pub- of notice. lished in the county, if there is one; or if there is not, then by posting it in three public places in each township.

NOTE.- Want of publication does not vitiate tax.Moore vs. Patch, 12 Cal., p. 265. See Sec. 3764, post; * Delinquent."

3750. The Tax Collector must mark the date of Tax

Collector the payment of any tax in the assessment book, oppo- tof payment: site the name of the person paying.

NOTE.—Taxes collected on property in dispute, see Robinson vs. Gaar, 6 Cal., p. 273. Collection cannot be enjoined, when.-Merrell vs, Gorham, 6 Cal., p. 41; Fremont vs. Early, 11 Cal., p. 361. Delinquent.-Fremont vs. Bolling, 11 Cal., p. 380. The obligation to pay a tax does not depend on the law so much as it is a duty to the Government, which may be enforced by law; the law only provides a method of enforcing the duty.- People vs. Seymour, 16 Cal., p.

332. 3751. He must give a receipt to the person pay- Receipt to

be given. ing any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed.

3752. The Probate Judge must require every Taxes of administrator and executor to pay out of the funds of how paid.' the estate all taxes due from such estate; and no order Duty of

Probato or decree for the distribution of any property of any Judgo. decedent among the heirs or devisees must be made until all taxes against the estate are paid.

NOTE.-Stats. 1861, Sec. 16. 3753. On the first Monday in each month the Tax Settlement Collector must settle with the Auditor for all moneys with


when collected for the State or county, and pay the same to


of Collector Form of.

Liability of Tax Collector refusing or neglecting to settle.

the County Treasurer, and on the same day must deliver to and file in the office of the Auditor a statement, under oath, showing:

1. An account of all his transactions and receipts since his last settlement;

2. That all money collected by him as Tax Collector has been paid.

NOTE.-See Sec. 176, and Secs. 424, 425, 426, et al.,

Title XII, Part I, Penal Code Cal. 3754. A Tax Collector refusing or neglecting for a period of five days to make the payments and settlements required in this Title, is liable for the full amount of taxes charged upon the assessment roll.

NOTE.-Sec. 176, Penal Code Cal., applicable to Secs. 3750, 3751, 3752, 3754. See note at end of this Title

for penal provisions other than here enumerated. 3755. The District Attorney must bring suit against the Tax Collector and his sureties for such amount, and in case of neglect, the Controller of State or the Board of Supervisors may require him to do so; and when the suit is commenced, no credit or allowance must be made to the Collector for the taxes outstanding.

Action against Collector for such refusal or neglect.

When taxes aro


3756. On the first Monday in January of each year delinquent, all unpaid taxes are delinquent, and thereafter the thereto of

Tax Collector must collect thereon for the use of the five per county an addition of five per cent.

NOTE.—This addition of a percentage for delinquency is constitutional.-High vs. Shoemaker, 22 Cal., p. 363. How collected and with costs.-People vs. Todd, 23 Cal., p. 181.

Certain 3757. No taxes must be collected or received from times when taxes must the first to the third Monday of January, inclusive, in received.

not be

each year.

3758. On the third Monday in January of each year the Tax Collector must attend at the office of the

Auditor, with the duplicate assessment book, and compari;

son of origcarefully compare the duplicate with the original inal and assessment book, and every item marked “Paid " in Assessment the former must be marked “ Paid" in the latter.

Collector and

Auditor. 3759. The Tax Collector must, at the time speci- When

delinquent fied in the preceding section, deliver to the Auditor a list must be

completed. complete “delinquent list " of all persons and property then owing taxes.

All matters 3760. In the list so delivered must be set down on assess

ment book, in numerical or alphabetical order all matters and etc., to be

numerical things contained in the assessment book and relating or alpha

betical to delinquent persons or property.

order. 3761. The Auditor must carefully compare the credit to

be given to list with the assessment book, and if satisfied that it Tax contains a full and true statement of all taxes due and on final

settlement, unpaid, he must foot up the total amount of taxes so remaining unpaid, credit the Tax Collector who acted under it therewith, and make a final settlement with him of all taxes charged against him on the assessment book, and must require from him the Treasurer's receipt, or if the Treasurer is the Collector, require from him an immediate account for any existing deficiency.

NOTE.—Hittell, 6183; Shaw's Rev. Act, Sec. 164. Moneys heretofore collected from tax on debts secured by mortgage, or now delinquent and to be collected, must be paid to County Treasurer for benefit of the County General Fund.-See Stats, 1871-2, p. 762.



An Act in relation to moneys belonging to the State
derived from taxes assessed on mortgages.

(Approved March 30, 1872.]
[Enacting clause.]

SECTION 1. All moneys belonging to the State now in the hands of Tax Collectors, which were received as taxes on promissory notes secured by mortgage assessed and collected in the years 1870 and 1871, and all moneys that may be derived from taxes now delinquent,

11-VOL. II.

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