may county in action shall 3879. When any law in relation to the revenue of Controller the State has been so far violated as to require the designate prosecution of the offender for a criminal offense, or proceedings against him by civil action, the Controller may designate the county in which the prosecution or proceeding may be had. be tried. counsel may bu 3880. The Controller or Attorney General may other employ other counsel than the District Attorney, and the expenses must be audited by the Board of Exam- expenses, iners and be paid out of the State Treasury. employed; CHAPTER XI. MISCELLANEOUS PROVISIONS. SECTION 3881. Omissions, errors, defects in form of assessment books, 3882. Omissions, etc., in delinquent lists, how corrected. 3884. Initial letters, abbreviations, and figures may be used in certain cases. 3885. No assessment illegal on account of informality, etc. 3887. Mortgaged or pledged personal property deemed prop erty of person in possession. 3888. Taxes payable only in gold or silver coin; exception. and Treasurers with Auditor. 3890. Officers to perform only the duties pertaining to their 3891. When this Title takes effect. 3892. Saving clause. 3893. Compensation of Assessor and Auditor for extra services. 3894. Deputies for Assessors. 3895. Compensation of Deputies. 3896. State Board may dispense with duplicate book. Omissions, form of assessment 3881. Omissions, errors, or defect in form in any original or duplicate assessment book, when it can be books, ascertained therefrom what was intended, may, with marte when corrected. A75-6 59 the consent of the District Attorney, be supplied or corrected by the Assessor at any time within one year after the original assessment was made. RD TIBBVKA Omissions, etc., in lists, how corrected. 3882. NOTE.-See Norris vs. Russell, 5 Cal., p. 249; Ferris vs. Coover, 10 Cal., p. 632; Kelsey vs. Abbott, 13 id., p. 609; People vs. Holliday, 25 id., p. 300; People vs. S. F. Sav. Union, 31 id., p. 132; People vs. Mariposa Comp., 31 id., p. 196; People vs. McEwen, 23 id., p. 54. When legalized Courts may not go behind the legislative Acts.-People vs. Todd, 23 id., p. 181. Mistake immaterial.-Bosworth vs. Danzien, 25 Cal., p. 296; Falkner vs. Hunt, 16 Cal., p. 167. The difficulty in the case of Hurlbutt vs. Butenop, 27 Cal., p. 50, is obviated by this and succeeding sections. When the omission, error, or defect has delinquent been carried into a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication. Publication of corrected delinquent lists, etc. Initial letters, abbrovia tions, and 3883. The publication must be made in the same manner as the original publication, and for not less than one week. 3884. In the assessment of land, advertisement, and sale thereof for taxes, initial letters, abbreviations, figures may and figures may be used to designate the township, range, section, or parts of section. be used in certain cases. No assessment illegal on account of informality, etc. Fines, forfeitures, 3885. No assessment or act relating to assessment or collection of taxes is illegal on account of informality, nor because the same was not completed within the time required by law. 3886. The fines, forfeitures, and penalties incurred penalties, by a violation of any of the provisions of this Title etc., paid Treasury. into County must be paid into the Treasury for the use of the county where the person against whom the recovery is had resides. or pledged property 3887. Personal property, mortgaged or pledged, is Mortgaged deemed the property of the person in possession, and personal the mortgagor or lessor of real estate is liable for the taxes thereon. 3888. Taxes must be paid in legal coin of the United States. A tax levied for a special purpose may be paid in such funds as may be directed. 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. deemed property of Taxes payable settle 3889. Every Assessor, District Attorney, and Annual County Treasurer must annually, on the first Mon- ments of day of January, make a settlement with the County Auditor of all transactions connected with the revenue Treasurers for the previous year. Assessors, with perform duties to their 3890. The Treasurer, Tax Collector, Assessor, Officers to Clerk of the Board of Supervisors, and each member only the of the Board must separately perform the duties pertaining required of him in his office, and must not, except in the cases provided by law, perform the duties required of any other officer under this Title. 3891. With relation to the Acts passed at the present session of the Legislature, the provisions of this Title must, after this Title takes effect, be construed as though this Code had been passed and approved on the last day of the present session. But the provisions of this section do not apply to any Act expressly amendatory of either of the Codes, or putting into effect any part of either; nor to an Act approved March sixteenth, eighteen hundred and seventy-two, entitled an Act to put into immediate effect certain parts of the Political and Penal Codes; nor to an Act approved March twenty-second, eighteen hundred and seventy-two, entitled an Act to put into own office when this Title takes 1889 43 cit Saving clause. Compensation of Assessor and Auditor for extra services. Deputies for Assessors. Compensation of Deputies. effect certain parts of the Codes and provide for their publication. 3892. 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. All taxes assessed before this Code takes effect must be collected under the laws in force at the time the assessment was made, and in the same manner as if this Code had not been passed. 3893. The Board of Supervisors of each county must make to the Assessor and Auditor thereof a reasonable allowance, not to exceed eight cents per folio, for making the statements required by Sections 3655 and 3728, and for making the duplicate assessment book mentioned in Section 3732 of THE POLITICAL CODE. NOTE. This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante. 3894. The Board of Supervisors of each county in this State must allow the Assessor thereof such a number of deputies, to be appointed by him in addition to the number now fixed, or where no deputies are now allowed, so many deputies as will, in the judgment of the Board, enable the Assessor to complete the assessment within the time prescribed by law. NOTE. This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante. 3895. The Board must fix the compensation of the deputies so allowed; and such compensation must be paid out of the General Fund in the County Treasury. The compensation must not exceed five dollars per day for each deputy for the time actually engaged; nor must any allowance be made but for work done between the first Monday in March and the first Monday in July of each year. NOTE. This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante. Board may with duplicate 3896. The State Board of Equalization may, by State an order entered upon its minutes, and certified to the dispense County Auditor of any county in the State, dispense with the duplicate assessment book in such county, in which event the original assessment book shall perform all the offices of such duplicate, and shall have like force and effect. NOTE. This section was added by Act of April 1st, |