deemed," the date, and by whom redeemed, on the certificate and in the margin of the book where the entry of the certificate is made. property redeemed within months, 3785. If property is not redeemed within twelve When months from the sale the Collector must make to the is not purchaser or his assignee a deed of the property, recit- twelve ing in the deed substantially the matters contained in the certificate, and that no person redeemed the property during the time allowed by law for its redemption. 3786. NOTE. No title passes to purchaser by a tax sale for Collector to give deed to purchaser. in deed The matters recited in the certificate of Recitals sale must be recited in the deed, and such deed, duly primary acknowledged or proved, is primary evidence that: 1. The property was assessed as required by law; 2. The property was equalized as required by law; 3. The taxes were levied in accordance with law; 4. The taxes were not paid; 5. At a proper time and place the property was sold as prescribed by law, and by the proper officer; 6. The property was not redeemed; 7. The person who executed the deed was the proper officer; 8. Where the real estate was sold to pax taxes on personal property, that the real estate belonged to the person liable to pay the tax. evidence of what. recitals are evidence. 3787. Such deed, duly acknowledged or proved, What, is (except as against actual fraud) conclusive evidence conclusive of the regularity of all other proceedings, from the assessment by the Assessor, inclusive, up to the execution of the deed. Deeds convey absolute title. 3788. The deed conveys to the grantee the absolute title to the lands described therein, free of all incumbrances, except when the land is owned by the Exception. United States or this State, in which case it is primary evidence of the right of possession. Assessment book, delinquent. Seizure and sale of personal property for taxes. Manner of conducting sale, etc. Same. Collector's charges for sale and 3789. The assessment book, duplicate assessment book, or delinquent list, or a copy thereof certified by the County Auditor, showing unpaid taxes against any person or property, is primary evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. NOTE.-Hittell, ¶ 6192; Shaw's Rev. Act, Sec. 159. 3790. The Tax Collector may, after the first Monday in February in each year, collect the taxes due on personal property, except when real estate is liable therefor, by seizure and sale of any personal property owned by the delinquent. 3791. The sale must be at public auction, and of a sufficient amount of the property to pay the taxes, percentage, and costs. 3792. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper in the county, or by posting in three public places. 3793. For seizing or selling personal property, the conducting Tax Collector may charge in each case the sum of for seizure. three dollars, and the same mileage as is allowed by law to the Sheriff of the county. Title on 3794. On payment of the price bid for any prop purchaser erty sold, the delivery thereof, with a bill of sale, payment, vests the title thereto in the purchaser. etc. proceeds and costs returned to 3795. All excess over the taxes, per cent, and Excess of costs of the proceeds of any such sale, must be re- over taxes turned to the owner of the property sold, and until claimed must be deposited in the County Treasury, subject to the order of the owner, heirs, or assigns. owner, etc. Unsold portion to be left at 3796. The unsold portion of any property may be place of left at the place of sale at the risk of the owner. sale at risk of owner. mal settlement with 3797. The Tax Collector must, annually, on the third Monday of March, attend at the office of the of Collector Auditor with the delinquent list, and the Auditor Auditor. must then carefully compare the list with the assessments of persons and property not marked "Paid" on the assessment book, and when taxes have been paid, must note the fact in the appropriate column in the assessment book. 3798. The Auditor must then administer to the Same. Tax Collector an oath, to be written and subscribed in the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid has been credited in the list with such pay ment. 3799. The Auditor must then foot up the amount Same. of taxes remaining unpaid, and credit the Tax Collector with the amount, and have a final settlement with him; and the delinquent list must remain on file in the Auditor's office. to make certain affidavit. 3800. At the time mentioned in Section 3797, the Collector Collector must make an affidavit, indorsed on the list, that the taxes not marked "Paid" have not been paid, and that he has not been able to discover any property belonging to, or in possession of, the persons liable to pay the same whereof to collect them. Auditor to file 3801. A statement of the amount of unpaid taxes statement must be filed by the Auditor with the Clerk of the of unpaid taxes with Supervi sors. 12-VOL. II. Cancella tion of taxes. Unpaid taxes not canceled to be entered on assessment book of each Board of Supervisors, and the Board may cancel all taxes which in its opinion cannot be collected, and return the statement to the Auditor. 3802. All taxes not canceled must be entered by the Auditor on the assessment book of each succeed succeeding ing year, until paid. year. Rate of interest on 3803. Interest at the rate of two per cent per delinque month must be collected on such delinquent taxes from the time they were first delinquent until paid. taxes. Taxes, etc., refunded. When land assessed once. 3804. Any taxes, per centum, and costs erroneously or illegally collected, may by the order of the Board of Supervisors, be refunded by the County Treasurer. 3805. When the Collector discovers that any propmore than erty has been assessed more than once for the same year, he must collect only the tax justly due, and make return of the facts under affidavit to the County Auditor. Land irregularly assessed, etc., not to be sold. What mistakes do not affect sale 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. Taxing the money secured by mortgage, and the property upon which it is secured, is not double taxation of the mortgagee's property.People vs. Whartenby, 38 Cal., p. 461. A tax upon land and a levy of tax on the purchase money of the same land secured by mortgage both for the same year, is double taxation.-See People vs. Kohl, 40 Cal., p. 127. 3806. If the Collector discovers before the sale that on account of irregular assessment, or of any other error, any land ought not to be sold, he must not offer the same for sale; and the Board of Supervisors must cause the Assessor to enter the uncollected taxes upon the assessment book of the next succeeding year, to be collected as other taxes entered thereon. 3807. When land is sold for taxes correctly imof property posed as the property of a particular person, no mis for taxes. nomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale, or renders it void or voidable. of taxes persons 3808. If any person removes from one county to Collection another, after being assessed on personal property, the from Collector of the county in which he was assessed may b assessed, employ an attorney to sue for and collect the same in another the Assessor's name. NOTE.-See as to pleadings in tax suits, People vs. removed to county. 3809. On the trial a certified copy of the assess- Same. ment, signed by the Auditor of the county where the same was made, with the affidavit of the Collector thereto attached, that the tax has not been paid, describing it as on the assessment book or delinquent list, is primary evidence that such tax and the per centum is due, and entitles him to judgment, unless the defendant proves that the tax was paid. of such ing, how 3810. The Treasurer and Auditor must allow the Expenses expenses of collecting such tax, and permit a deduc- proceedtion thereof from the amount collected, if they do not paid. exceed one third of the amount of the tax collected. CHAPTER VIII. COLLECTION OF TAXES BY THE ASSESSOR ON CERTAIN PER- SECTION 3820. When taxes on movable personal property must be collected by the Assessor. 3821. Assessor may collect such taxes by seizure and sale. 3822. Mode of conducting such seizure and sale. 3823. Amount of taxes to be collected on movable personal |