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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.
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; carefully compare the duplicate with the original inal and assessment book, and every item marked “Paid” in books thy the former must be marked Paid” in the latter.
Collector and Auditor.
be given to
3759. The Tax Collector must, at the time speci- When
delinquent fied in the preceding section, deliver to the Auditor a list must bo
. 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
set in 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 list with the assessment book, and if satisfied that it Tax contains a full and true statement of all taxes due and on tinal
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, 1 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
[Approved March 30, 1872.]
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,
which were assessed on promissory notes secured by mortgage in the years 1870 and 1871, are hereby directed to be retained for the use of the several counties which levied such taxes. The Tax Collectors of the several counties in which such property was assessed are authorized and required to pay over all such moneys to the County Treasurer in the same manner as other taxes are paid.
SEC. 2. All moneys which by this Act are remitted to the several counties in which such assessments were made shall be placed to the credit of the General Fund.
SEC. 3. All laws and parts of laws inconsistent with this Act are hereby repealed.
SEC. 4. This Act shall be in force from and after its passage.
Tax Collector charged with delinquent taxes and five per cent additional
3762. After settlement with the Tax Collector, as prescribed in the preceding section, the Auditor must charge the Tax Collector then acting with the amount of taxes due on the delinquent tax list, with the five per cent added thereto, and within three days thereafter deliver the list, duly certified, to such Tax Collector.
Auditor to 3763. Within ten days after the final settlement, transmit statement the Auditor must transmit, by mail or express, a stateto Controller; time when;
ment to the Controller of State, in such form as he form'of.
requires, of each kind of property assessed and delin
quent, and the total amount of delinquent taxes. Publica- 3764. On or before the first Monday in February tion of dolinquent the Tax Collector must publish the delinquent list, mado, what which must contain the names of the persons and a to contain
description of the property delinquent, and the amount of taxes and costs due, opposite each name and description, with the taxes due on personal property added to taxes on real estate, where the estate is liable therefor or the several taxes are due from the same person.
NOTE.-See Moore vs. Patch, 12 Cal., p. 265, as to omissions and their effect-held not to release the property. See, also, O'Grady vs. Barnheisel, 23 Cal., p. 287.
3765. The Tax Collector must append and publish Notice of with the delinquent list a notice that unless the taxes ponded to
delinquent delinquent, together with the costs and percentage, are paid, the real property upon which such taxes are a lien will be sold at public auction.
NOTE.—The certificate of sale is filed at expense of
the purchaser.-O'Grady vs. Barnheisel, 23 Cal., p. 297. 3766. The publication must be made once a week Manner of for three successive weeks, in some newspaper, or sup- publication plement thereto, published in the county; or if there is none, then by posting a copy of the list in three public places in each township.
3767. The publication must designate the time Same. and place of sale.
3768. The time of sale must not be less than Sale, when
and where twenty-one nor more than twenty-eight days from the to take first publication, and the place must be in front of the County Court House, or if in the City and County of San Francisco, in or in front of the Tax Collector's office.
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. A sale for illegally levied tax is void.-See Hardenburg vs. Kidd, 10 Cal., p. 402; Bucknall vs. Story, 36 Cal., p. 67. One in possession, who by his laches permits the property to be sold for taxes and buys it in at the tax sale acquires no rights against the owner; the one in possession must pay the taxes if the owner does not.-Kelsey vs. Abbott, 13 Cal, p. 609; see, also, Russell vs. Mann, 22 Cal., p. 131; Roberts vs. Chan Tin Pen, 23 Cal., p. 259; Moss vs. Shear, 26 Cal., p. 38; and Coppinger vs. Rice, 33 Cal., p. 408, as to purchaser; see, also, Bernal vs. Lynch, 36 Cal., p. 135; Barrett vs. Amerien, 36 Cal., p. 322.
3769. The Collector, as soon as he has made the Notice
containing publication required by Sections 3764, 3765, 3766, and what to bo
filed with 3767, must file with the County Recorder and County Recorder. Clerk respectively, a copy of the publication, with an
affidavit attached thereto that it is a true copy of the same; that the publication was made in a newspaper or supplement thereto, stating its name and place of publication, and the date of each appearance; and in case there was no newspaper published in his county, that notices were put up in three public places in each of the townships, designating the township and places therein, which affidavit is primary evidence of all the facts stated therein.
NOTE.-See note to Sec. 3768, ante.
Collector to collect an
defray costs, etc. Sum, how collected.
3770. The Collector must collect, in addition to additional the taxes due on the delinquent list and five per centum
added thereto, fifty cents on each lot, piece, or tract of land separately assessed, and on each assessment of personal property, one half of which must go to the county and the other to the Collector in full for preparing the list.
NOTE.-See note to Sec. 3756, ante.
Manner of conducting sale.
3771. On the day fixed for the sale, or on some subsequent day to which he may have postponed it, of which he must give notice, the Collector, between the hours of ten o'clock A. M. and three P. M., must commence the sale of the property advertised, commencing at the head of the list, and continuing alphabetically or in the numerical order of lots and blocks until completed.
NOTE.-See note to Sec. 3768, ante. Same. 3772. IIe may postpone the day of commencing
the sale, or the sale from day to day; but the sale must be completed within three weeks from the day first fixed.
NOTE.-Stats. 1857, p. 332, Sec. 16. Owner of 3773. The owner or person in possession of any
real estate offered for sale for taxes due thereon may portions to designate in writing to the Tax Collector, prior to the
sale, what portion of the property he wishes sold, if
property may designato
be sold tirst, etc.