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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.



3808. If any person removes from one county to Collection another, after being assessed on personal property, the from Collector of the county in which he was assessed may be

removed to employ an attorney to sue for and collect the same in 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- proceedtion thereof from the amount collected, if they do not paid. exceed one third of the amount of the tax collected.



recining A CHAPTER VIII. 38 16 Ns


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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.

3823. Amount of taxes to be collected on movable personal Su A,75-4279

property, how determined.

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38/3. ufufrment and sale of properly purchoud by date. 3:14. No salemlefoliuvetat hy board of 8gnalization. 3815, Redemplión of proferty said 'a state,

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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.

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3820. The Assessor must collect the taxes on Inovable 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.

inay collect
such taxes
by seizure
and sale.

3821. In the case provided for in the preceding section at the time of making the assessment, or at 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

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

and sąlo.

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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.

excess of
rate has
such excess
to be

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.





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

which havo have been collected the amount thereof.

been paid.


to note

3828. 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

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

cies in

tion of

3829. For services rendered in the collection of Compensa

A 73-4 delinquent taxes the Assessor must receive the same Assessor in

collecting compensation as is allowed by law to the Tax Col. delinquont A

>3-8 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


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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


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.

duties in

relation to


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.


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

and sale.


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.


Who are
under the

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