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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 All laws and parts of laws inconsistent with this Act are hereby repealed.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 pended 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 IIouse, 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 be 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
sum to 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 3771. On the day fixed for the sale, or on some conducting sale. 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. He 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 property may real estate offered for sale for taxes due thereon may designato portions to designate in writing to the Tax Collector, prior to the be sold first, etc. sale, what portion of the property he wishes sold, if less than the whole; but if the owner or possessor does not, then the Collector may designate it, and the person who will take the least quantity of the land, or in case an undivided interest is assessed, then the smallest portion of the interest, and pay the taxes and costs due, including two dollars to the Collector for the duplicate certificate of sale, is the purchaser.
NOTE.-See Gillis vs. Barnett, 28 Cal., p. 393. Sale will not be set aside for its irregularity, if the tax is correctly levied.-Hib. Sav. and Loan Society vs. Ordway, 38 Cal., p. 679.
3774. If the purchaser does not pay the taxes and When costs before ten o'clock A. M. of the following day, the does not property, on the next sale day, before the regular sale, payment on
next day must be resold for the taxes and costs.
3775. The bid of any person refusing to make the Bid of perpayment for property purchased by him must not be refusing to received on the sale of any property advertised in the ment not to delinquent list of that year.
3776. After receiving the amount of the taxes and Collector to
give costs, the Collector must make out in duplicate a cer- purchaser a tificate, dated on the day of sale, stating (when known) ertalen the name of the person assessed, a description of the land sold, the amount paid therefor, that it was sold for taxes, giving the amount and year of the assessment, and specifying the time when the purchaser will be entitled to a deed.
of sale, ono 3777. The certificates must be signed by the Col- to be given lector, and one copy delivered to the purchaser, and shaser; ono the other filed in the office of the County Recorder.
Recorder, and the
other Note.-This filing is at the cost of the purchaser.- retained by
Collector. O'Grady vs. Barnheisel, 23 Cal., 3778. The Collector, before delivering any certific Collector to cate, must in a book enter a description of the land hook
description sold corresponding with the description in the certifi- of lande cate, the date of sale, purchaser's name, and amount
enter in a
paid, regularly number the descriptions on the margin of the book, and put a corresponding number on each certificate. Such book must be open to public inspection without fee, during office hours, when not in actual use.
Lien of State vests in purchaser; how divested.
Redemption of property.
3779. On filing the certificate with the County Recorder the lien of the State vests in the purchaser, and is only divested by the payment to him, or to the County Treasurer for his use, of the purchase money and fifty per cent thereon.
3780. A redemption of the property sold may be made by the owner or any party in interest within twelve months from the date of the purchase.
Note.—Though made under former statutes reference is here given to the following decisions, which may be consulted with reference to this section profitably. Seale vs. Doane, 17 Cal.,.P. 476; People vs. McEwen, 23 Cal., p. 54; Mayo vs. Marshall, 23 Cal., p. 594; Mayo vs. Wood, 31 Cal., p. 296; Hib. Sav.and
L. Soc. vs. Ordway, 38 Cal., p. 679. 3781. Redemption must be made in gold or silver coin, and when made to the County Treasurer he must credit the amount paid to the person named in the Collector's certificate, and pay it on demand to the person or his assignees, reserving two and a half per cent for his fees therefor.
Redemption, how made.
Treasurer to report to Supervisors the names of persons entitled to redemption.
3782. In each report the Treasurer makes to the Supervisors he must name the persons entitled to redemption money, and the amount due to each.
3783. On receiving the certificate of sale the Recorder must file it, and make an entry in a book similar to that required of the Collector.
Recorder to file certificate of sale.
When 3784. On the presentation of the receipt of the property is redeemed, person named in the certificate, or of the County Recorder to note it Treasurer for his use, of the total amount of redempin book.
tion money, the Recorder must mark the word “Re