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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
assessed,

removed to

county.

3808. If any person removes from one county to Collection another, after being assessed on personal property, the fremo Collector of the county in which he was assessed may but 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. Nelson, 36 Cal., p. 375. On the subject of tax suits generally, Eitel vs. Foth, 39 Cal., p. 439; People vs.

Fox, 39 Cal., p. 621. 3809. On the trial a certified copy of the assess- Samo. 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.

3810. The Treasurer and Auditor must allow the Expenses

of such expenses of collecting such tax, and permit a deduc- procedtion thereof from the amount collected, if they do not paid. exceed one third of the amount of the tax collected.

A 79-4

278 Duden of lar Collector on 3812. protest

CHAPTER VIII. 38 16 ns

77.8 COLLECTION OF TAXES BY THE ASSESSOR ON CERTAIN PER

3111. Validil; 3.-4.

receiving A

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SONAL PROPERTY.

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.

property, how determined.

3823. Amount of taxes to be collected on movable personal See 1.754 2793873. Whefutand anley probenti for sheud 1 JL. 3874. No sale mlipolüetot by board of &galizalim. 3815; Redemption of properly sold á sláta, 3816.meye meceived how blistubuteet. Ay's

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

taxes,
3830. Present incumbents to collect.

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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 realty, the tax on his personal property has nothing on which to operate as a lien.

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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
and sale.

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

Mode of
conducting
such
seizure
and sale.

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

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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 When less

than the collected, the deficiency must be collected as other rate has taxes on personal property are collected.

charged,

been

etc.

with

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.

assess- Auditor to

note in

3827. The Auditor must, as soon as the “ 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.

which havo

3828. As soon as the rate of taxation for the year Auditor is fixed, the Auditor must note, in connection with the excesses or

deficienentry made under the provisions of the preceding sec- cies in

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 A

>>-8 lector for similar services.

478-4

taxes.

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.

incumbents

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

CHAPTER IX.

POLL TAXES.

SECTION 3839. Persons liable to poll tax.

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

printed.
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. 3846. 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

tax.

E.

Persons y3.4 liable to

poll tax. Igie

4)

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.

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Poll taxes 73-4 collected

by
Assessor,
when.

3841. The County Treasurer must, before the sec- County

A73-4 ond Monday in January of each year, cause to be to have 281 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

be changed every year.

each year.

А.
Treasurer's
duties in

281
relation to

%3-4

blanks and

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

poll tax 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.

signed.

to Assessor.

3844. The Auditor upon the receipt thereof must Auditor to

73-4 sign the same, and make in a book to be kept by him receipts, 2880 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- Banks A. 23-4 day in January, upon demand, deliver such blanks to delivered 82 the County Assessor and charge him therewith. 3846. The Assessor may collect the poll tax from many thing A

73-4 any person liable therefor by seizure and sale of any by seizuro282 personal property owned by such person. 3847. The provisions of Sections 3791, 3792, 3793, Mode of

282 3794, 3795, and 3796, apply to such seizure and sale.

and sale of
personal
property,

such
seizure
and sale.

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 a notice in writing, stating the name of such person.

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

preceding

Who are
debtors
under the

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