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SECTION 3824. When excess of rate has been charged, such excess to

be returned. 3825. When less than the rate has been charged, additional

amount to be collected. 3826. Monthly settlement of Assessor with Auditor. 3827. Auditor to note in assessment book the amount of

taxes which have been paid.
3828. Auditor to note excesses or deficiences in taxes paid.
3829. Compensation of Assessor in collecting delinquent

3830. Present incumbents to collect.

When taxes on movable personal property must be collected by the Assessor.

3820. The Assessor must collect the taxes on movable personal property when such taxes are not a lien upon real property.

NOTE.—Property in transit, or temporarily in a county, is not to be taxed there, but where the owner is domiciled. People vs. Niles, 35 Cal., p. 282. When a tax payer has no realt;, the tax on his personal property has nothing on which to operate as a lien.

Assessor 3821. In the case provided for in the preceding may collect such taxes section at the time of making the assessment, or at by seizure and sale,

any time before the first Monday of July, the Assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed.

Mode of
and sale.

3822. The provisions of Sections 3791, 3792, 3793, 3794, 3795, and 3796 apply to such seizure and sale.

Amount of
taxes to be
on movable
how deter-

3823. The Assessor is governed, as to the amount of taxes to be by him collected on movable personal property, by the State and county rate of the previous year.

When excess of rate has been charged, such excess to be returned.

3824. When the rate is fixed for the year in which such collection is made, then if a sum in excess of the rate has been collected, the excess must be repaid to the person from whom the collection was made, or to his assignee.

3825. If a sum less than the rate fixed has been Whon less

than the collected, the deficiency must be collected as other rate has

been taxes on personal property are collected.



3826. The Assessor, on the first Monday of each Monthly month, must make a settlement with the Auditor, and of Assessor must pay into the County Treasury all moneys col- Auditor. lected by him for such taxes during the preceding month, less the compensation allowed him for making such collection.

note in

3827. The Auditor must, as soon as the “ assess- Auditor to ment book” for the year comes into his hands, note assessment opposite the names of each person from whom taxes amount of have been collected the amount thereof.

been paid.

taxes which havo

3928. As soon as the rate of taxation for the year Auditor is fixed, the Auditor must note, in connection with the excesses or entry made under the provisions of the preceding sec- cases on

taxes paid. tion, the amount of the excess or deficiency.


3829. For services rendered in the collection of Compensa

tion of delinquent taxes the Assessor must receive the same Assessor in compensation as is allowed by law to the Tax Col- delinquent lector for similar services.



3830. In every county in this State where any Present officer other than the Assessor is charged with the col- to collect. lection of taxes upon personal property not a lien upon real property, such officer must, until after the expiration of the term of the present incumbent, discharge the duties cast upon the Assessor under the provisions of this Chapter.

NOTE.—This section was added by Act of March 27, 1872; Stats. 1872, p. 586.



SECTION 3839. Persons liable to poll tax.

3840. Poll taxes collected by Assessor, when.
3841. County Treasurer to have blank poll tax receipts

3842. Style of blank to be changed each year.
3843. County Treasurer's duties in relation to poll tax blanks

and receipts. 3844. Auditor to sign blank receipts, and make entry of

number signed. 3845, Blanks to be delivered to Assessor. 3816. Poll tax may be collected by seizure and sale of per

sonal property. 3847. Mode of conducting such seizure and sale. 3848. Debtors of persons owing poll tax to pay poll tax for

such persons. 3849. Who are debtors under the preceding section. 3850. Debtor may charge his creditor for such poll tax paid. 3851. Receipt for poll tax delivered to purchaser of property

sold for such tax. .3852. Receipt only evidence of payment. 3853. Monthly settlement of Assessor with Auditor for poll

taxes. 3854. Assessor's yearly final settlement with Auditor for poll

taxes. 3855. Auditor to return receipts not used to the Treasurer. 3856. Treasurer to credit Auditor with such receipts. 3857. Assessor to keep a roll of persons liable for poll tax. 3858. Such roll to be returned to Auditor. 3859. Assessor to note on assessment roll persons refusing to

pay poll tax. 3860. Poll tax to be a lien on property, when. 3861. Proceeds of poll tax, to what Funds paid. 3862. Compensation allowed to Assessor for collecting such


Persons liable to poll tax.

3839. Every male inhabitant of this State, over twenty-one and under sixty years of age (not exempt by law), must pay a poll tax of two dollars.

3840. Poll taxes must be collected by the Assessor between the second Monday in January and the second Monday of October in each year.

Poll taxes collected by Assessor, when.


be changed each year.

.3841. The County Treasurer must, before the sec- County ond Monday in January of each year, cause to be to have printed of blank poll tax receipts a number sufficient tax receipts for the use of the Assessor.

Style of 3842. The style of such blanks must be changed blank to every year.

3843. The Treasurer must, before the second Mon- County day in January of each year: 1. Number and sign such blanks;

poll tax

blanks and 2. Make an entry of the whole number thereof, and receipts. of the first and last number placed thereon, in a book by him to be kept for that purpose;

3. Deliver all such blanks to the Auditor and charge him therewith.

Treasurer's duties in relation to

3844. The Auditor upon the receipt thereof must Auditor to sign the same, and make in a book to be kept by him receipts, for that purpose a similar entry to that prescribed in entry of Subdivision 2 of the preceding section.


3845. He must at any time after the second Mon- Blanks day in January, upon demand, deliver such blanks to delivered

to Assessor. the County Assessor and charge him therewith.

3846. The Assessor may collect the poll tax from may be any person liable therefor by seizure and sale of any by seizuro personal property owned by such person.

and sale of personal property.

3847. The provisions of Sections 3791, 3792, 3793, Mode of 3794, 3795, and 3796, apply to such seizure and sale.

such seizure and sale,


such persons.

3848. Every person indebted to one who neglects Debtors of or refuses, after demand, to pay a poll tax, becomes owing poll liable therefor, and must pay the same for such other poll tax person after service upon him by the Collector of notice in writing, stating the name of such person.

Who are 3849. Every officer authorized to draw the warrants for or to pay the salary or fees of any officer is section

debtors under the



the debtor of such officer within the meaning of the preceding section.

Debtor may chargo

3850. Every person paying the poll tax of another his creditor may deduct the same from any indebtedness to such

poll tax paid.

other person.

Receipt for 3851. The Assessor must deliver the poll tax poll tax delivered to receipt, filled out with the name of the person owing Caperty the taxes, to the purchaser of property at any such such tax.

sale; in other cases he must deliver it, filled out in like manner, to the person paying the tax.

Receipt only

3852. The receipt so delivered is the only evievidence of dence of payment.


Monthly settlement

3853. On the first Monday in each month the of Assessor Assessor must make oath, before the Auditor, of the Auditor for total amount of poll taxes collected by him during the

last preceding month, and must, at the same time, settle with the Auditor for the same, and pay into the County Treasurer's office the total amount of poll taxes collected, less the per centum allowed for fees.

NOTE.-See Secs. 425, 426, Penal Code Cal.

Assessor's 3854. On the second Monday in October the yearly final settlement Assessor must return to the Auditor all poll tax receipts with Auditor for received by him and not used, and make final settle

ment with the Auditor therefor, and pay to the Treasurer the total amount collected and not before paid in, less the amount of his fees.

Auditor to return 3855. The Auditor must, as soon as the settlement receipts not used to the is made, return to the Treasurer the receipts not used. Treasurer. Treasurer 3856. The Treasurer must credit the Auditor with to credit Auditor with such

the receipts so returned, and must thereupon seal them receipts.

up securely and deposit and keep them in his office.

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