§ 3846. Poll tax may be collected by seizure and sale of present property. [Repealed 1917; Stats. 1917, p. 432.] § 3847 Mode of conducting seizure and sale of personal property for poll tax. [Repealed 1917; Stats. 1917, p. 432.] § 3848. Debtors of persons owing poll tax to pay poll tax for such persons. [Repealed 1917; Stats. 1917, p. 432.] § 3849. What officers are debtors under preceding section. [Repealed 1917; Stats. 1917, p. 432.] § 3850. Debtor may charge his creditor for such poll tax paid. [Repealed 1917; Stats. 1917, p. 432.] § 3851. Poll tax receipt, delivery to purchaser or to person paying tax. [Repealed 1917; Stats. 1917, p. 432.] § 3852. Poll tax receipt only evidence of payment. [Repealed 1917; Stats. 1917, p. 432.] § 3853. Monthly settlement of assessor with auditor for poll taxes. [Repealed 1917; Stats. 1917, p. 432.] § 3854. Assessor to return unused poll tax receipts. [Repealed 1917; Stats. 1917, p. 432.] § 3855. Auditor to return poll tax receipts not used to the treasurer. [Repealed 1917; Stats. 1917, p. 432.] § 3856. Treasurer, duty in relation to poll tax receipts. [Repealed 1917; Stats. 1917, p. 432.] § 3857. Assessor to keep roll of persons liable to poll tax and of payments and delinquents. [Repealed 1917; Stats. 1917, p. 432.] § 3858. Duty of auditor when roll returned to him. [Repealed 1917; Stats. 1917, p. 432.] § 3859. Correction of poll tax roll. [Repealed 1917; Stats. 1917, p. 432.] § 3860. Unpaid poll tax a lien. [Repealed 1917; Stats. 1917, p. 432.] § 3861. Proceeds of poll tax paid to county treasurer for state school fund. [Repealed 1917; Stats. 1917, p. 432.] § 3862. Compensation for collecting poll tax. [Repealed 1917; Stats. 1917, p. 432. § 3866. Settlements of county treasurers with state. Deferred settlements. The treasurers of all of the counties and cities and counties of this state must, between the fifteenth and thirtieth days of December and May of each year, settle in full with the controller of state and pay over in cash to the treasurer of state all funds belonging to the state which have come into their hands as county treasurers before the close of business on and including the first Monday of said months, except principal and interest received on account of state school lands which shall be settled for up to and including the last day of the month prior to the month of settlement. If, in the opinion of the controller of state, it appears from the report of the county auditor that sufficient taxes or other revenues have not been collected to make it for the interest of the state that a settlement should be made, the controller shall defer the settlement until the next regular settlement. No mileage, fees or commissions shall be allowed any officer for any deferred settlement; provided, that in case any settlement is so deferred, the county auditor in his next report to the controller of state, shall include therein all moneys required to be reported since the date of his last report upon which a settlement was made. [Amendment approved May 3, 1919; Stats. 1919, p. 159.] § 3876. Expenses of county treasurers in making settlements with state. The county treasurer in the settlement shall receive from the state his actual expenses necessarily incurred in making the trip from the county seat to Sacramento and return to the county seat. The controller is hereby authorized to draw his warrant in favor of the respective county treasurers on consummation of the settlement with the stateand the treasurer of state is directed to pay the same. [Amendment approved May 2, 1919; Stats. 1919, p. 186.] § 3881. Correction of clerical errors in assessment-book. Defects in description or defects in form or clerical omissions of the assessor, or elerical errors of the assessor, in any assessment-book, when it can be ascertained from the assessment-book, or from the assessor's maps or block-books, or other papers in the assessor's office, what was intended, or what should have been assessed, may, with the written consent of the district attorney, be supplied or corrected by the assessor at any time after the assessment was made, prior to the sale for delinquent taxes; provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the board of supervisors shall also be necessary to said change; and provided, further, that where said change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least five days' notice of the time when the matter will be heard by the board of supervisors, and he may at such time present any objections he may have to such change to the board of supervisors and their decision in the matter shall be conclusive. The date and nature of every such correction shall be entered on the assessment-book opposite said assessment, and the written authority therefor shall be filed by the assessor with the auditor and preserved by the auditor as a public record, and he shall make the proper charges or credits in his account with the tax collector. In the city and county of San Francisco the written consent of the city attorney shall have the same force and effect as the written consent of the district attorney. [Amendment approved May 26, 1917; Stats. 1917, p. 968.] § 3888. Taxes payable in legal tender. Taxes must be paid in legal tender or in money which is receivable in payment of taxes by the government of the United States. A tax levied for a special purpose shall be paid in such funds as may be directed. [Amendment approved April 21, 1919; Stats. 1919, p. 130.] § 3898. Distribution of moneys received from sale. 1. The moneys received from such sale shall be distributed as follows: The tax collector shall deduct the penaltics, costs and other amounts received as expenses of such sale in such cases as the property so sold shall have been sold for a sum not less than the amount of all taxes levied thereon and all interest, costs, penalties and expenses up to the date of such sale, but where the property so sold shall have been sold for a sum less than said amount, the tax collector shall deduct only the amounts received as expenses attending such sale, and the balance shall be distributed between the state and the county, or city and county, in the proportion that the state rate bears to the county, or city and county, rate of taxation; said tax collector shall pay all amounts into the county treasury, and the treasurer shall account to the state for its portion in the settlement required by section three thousand eight hundred sixty-five and section three thousand eight hundred sixty-six. 2. Deed to purchaser. Form. No charge for deed. On receiving the amount bid, as prescribed in the preceding section, the tax collector must execute a deed to the purchaser, which deed shall be in substance and may be in form as follows: "This indenture, made the collector of the county of of the county of state of day of, 19-, between - tax state of California, first party, and -, second party, witnesseth: That whereas the real property hereinafter described was duly sold and conveyed to the state of California for the nonpayment of taxes which had been legally levied and which were a lien upon said property under and in accordance with law; and Whereas in conformity with law the state of California, acting by and through, tax collector as aforesaid, did offer said property, hereinafter described, for sale at public auction to the highest bidder, at which sale said second party became the purchaser of the whole thereof for the sum of $ Now, therefore, the said first party in consideration of the premises and in pursuance of the statute in such case made and provided, does hereby grant to the said second party, his heirs and assigns, that certain real property hereinbefore referred to, and situate in the county of state of California, more particularly described as follows, to wit: In witness whereof, said first party has hereunto set his hand the day and year first above written. Tax collector of the county of No other matters need be recited in the said deed than those provided for in the above form. No charge shall be made by the tax collector for the making of any such deed, and the acknowledgment of all such deeds shall be taken by the county clerk free of charge. Said deed shall be prima facie evidence of all the facts recited therein and shall operate to convey all of the interest of the state in and to said property. 3. Tax collector's report of sales. Within ten days after each sale as provided in the preceding section the tax collector shall report to the assessor and recorder, giving the name or names of all persons to whom deeds have been issued under the provisions of this section, together with the dates of such deeds, the amount for which the property was sold, a description of the property conveyed, together with the numbers and dates of the certificates of sale and of the tax deeds by which title to such property so granted was conveyed to the state. 4. Recorder's notations. The recorder shall note on the margin of each certificate of sale and of each tax deed involved in the sale and transfer of such property, the name of the purchaser, the date of the deed to the purchaser and the consideration named therein. The assessor shall use such report in his determination of the ownership of such property for assessment purposes. 5. Refund to purchaser not finally awarded property. (a) Whenever in any action at law, it has been or shall be determined by a court that the sale and conveyance provided for in this and the preceding section or in section three thousand seven hundred seventy-one of this code heretofore or hereafter made are void for any reason, and that the purchaser from the state may not be finally awarded the property so purchased, no decree of the court shall be given declaring a forfeiture of the property until the former owner, or other party in interest, shall have repaid to the purchaser the full amount of taxes, penalties and costs paid out and expended by him, to be determined by the court, in pursuit of the state's title to the property so sold. The said purchaser may within one year after such decree becomes final also present a claim against the county, in the manner provided by law, for a refund of the amount paid into the county treasury as the purchase price of such property in excess of the amount for which he may have been reimbursed for taxes, penalties and costs as herein provided, and such excess shall be refunded in accordance with section three thousand eight hundred four of this code. (b) Refund for government land erroneously sold. Whenever it shall be determined to the satisfaction of the board of supervisors of the county in which the land is situated that any land belonging to the United States government or to this state, a municipality or other political subdivision of this state has been erroneously sold and conveyed under the provisions of this or the preceding section, or section three thousand seven hundred seventy-one of this code, and the said land should not have been so sold, the purchaser at said sale may present a elaim against the county in the manner provided by law for a refund of the amount so paid into the county treasury by reason of such sale. [Amendment approved May 18, 1917; Stats. 1917, p. 715.] § 3909. Alameda. Beginning at the southwest corner, being the common corner of San Mateo, Santa Clara, and Alameda, as established in section three thousand nine hundred fifty-one; thence easterly along the northerly boundary of Santa Clara county as defined in said section to the corner common to Santa Clara, San Joaquin, Stanislaus and Alameda counties; thence northwesterly and northerly along the boundary line between Alameda and San Joaquin counties, as described in the feld-notes of the survey of said line, as adopted by the board of supervisors of Alameda county, California, on February 6, 1869, to the corner common to Alameda, Contra Costa and San Joaquin counties; thence in a general westerly direction along the boundary line between Alameda and Contra Costa counties, as described in field-notes of the survey of said boundary line, filed November 19, 1877, in the office of the clerk of Alameda county, California, to the most westerly point where said line is coincident with the line dividing the Rancho San Pablo from the Rancho San Antonio; thence westerly along the northerly boundary line of the Rancho San Antonio to the initial point of the description thereof, as recorded in Liber “B” of patents, page 30, records of Alameda county, California; thence southwesterly in a direct line to a point in San Francisco bay, said point being four and one-half statute miles due southeast of the northwest point of Golden rock (also known as Red rock); thence southeasterly in a direct line to a point from which the lighthouse on the most southerly point of Yerba Buena island bears south seventy-two degrees west, four thousand seven hundred feet; thence southeasterly in a direct line to a point on the southerly line of township two south, range four west, Mount Diablo base and meridian, distant thereon two statute miles west of the southeast corner of said township, forming corner common to San Francisco, San Mateo and Alameda; thence southeasterly along the eastern line of San Mateo county to the place of beginning. [New section added May 23, 1919; Stats. 1919, p. 860.] Old section repealed (Stats. 1919, p. 857). § 3910. Alpine. Beginning at north corner, at a point where the state line crosses the east summit of the Sierra Nevada mountains, being the most easterly corner of El Dorado; thence southwesterly along said summit to a point two miles west of James Green's house, in Hope valley, called Thompson's peak; thence southwesterly in a direct line to a point on the Amador and Nevada turnpike road in front of Z. Kirkwood's house, being common corner of Amador, Alpine, and El Dorado; thence south across the north fork of the Mokelumne river to the road 、 leading from West Point, in Calaveras, to Big Tree road, near the Big meadows; thence easterly along said West Point road to the Big Tree road; thence easterly in a direct line to where the Sonora trail strikes the middle fork of the Stanislaus river; thence easterly along said trail to the summit of the Sierra Nevada mountains; thence northerly along said summit to the dividing ridge between West Walker and Carson rivers; thence northeasterly along said dividing ridge to the state line, forming easterly corner of Alpine and northerly corner of Mono; thence northwest along said state line to the place of beginning. [New section repealed May 23, 1919; Stats. 1919, p. 860.] Old section repealed (Stats. 1919, p. 857). § 3911. Amador. Beginning at southwest corner, in the Mokelumne river, on the eastern boundary of San Joaquin, as established in section three thousand nine hundred forty-seven; thence up said river to its junction with the north fork of the same; thence up the said north fork to the line of Alpine, being at a point south of common corner of Amador, Alpine, and El Dorado, which is in the center of the Amador and Nevada road, in front of Z. Kirkwood's house, as established in section three thousand nine hundred ten; thence north by the line of Alfine to said common corner; thence westerly along said road to a point east of the source of the south fork of the south fork of the Cosumnes river, thence west to said source; thence down the south fork of the south fork and the south fork and the main Cosumnes river to |