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Lien of
State vests

in

purchaser;

how
divested.

A.73.4 Redemp

277

tion of

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.

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 property. made by the owner or any party in interest within Reenacted 75-4 twelve months from the date of the purchase. 675-6

277

Redemption, how made.

Treasurer to report to Supervisors the names of

persons

entitled to redemption.

Recorder
to file
certificate

of sale.

When
property is

Recorder

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.

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.

3784. On the presentation of the receipt of the redeemed, person named in the certificate, or of the County Treasurer for his use, of the total amount of redemption money, the Recorder must mark the word "Re

to note it
in book.

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
twelve
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, reciting 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.

NOTE.-No title passes to purchaser by a tax sale for taxes for which he is the delinquent.-Garwood vs. Hastings, 38 Cal., p. 217. If, in a sale for taxes, the person becoming the purchaser is in collusion to perpetrate a fraud, the sale passes no title.-Hib. Sav. and Loan Soc. vs. Ordway, 38 Cal., p. 679.

Collector
deed to

to give

purchaser.

in deed

3786. 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.

1878-4 277 875-6

See what the
Certificate

Must Contain
Sec. 3776 ante.

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.

A

278

A

278

Deeds

73-4 convey

absolutə
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.

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A75-1

delinquent
lists, etc.,
primary
evidence
of what.

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
to such
property
vests in

3794. On payment of the price bid for any proppurchaser erty sold, the delivery thereof, with a bill of sale, payment, vests the title thereto in the purchaser.

on

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.

Final

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.

5-9

3798. The Auditor must then administer to the Same. A 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.

59

3799. The Auditor must then foot up the amount Same. A 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.

3800. At the time mentioned in Section 3797, the 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.

3801. A statement of the amount of unpaid taxes must be filed by the Auditor with the Clerk of

12-VOL. II.

the

Collector certain

to make

affidavit.

Auditor
to file

75--6

75-6

statement A73-4 taxes with 27%

of unpaid

Supervi-
sors.

Repealed

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 delinquent month must be collected on such delinquent taxes from the time they were first delinquent until paid.

taxes.

Taxes, etc., illegally collected to be

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

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