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Debtor
may charge

his creditor

for such

poll tax
paid.

Receipt for
poll tax

purchaser

of property

the debtor of such officer within the meaning of the preceding section.

3850. Every person paying the poll tax of another may deduct the same from any indebtedness to such other person.

3851. The Assessor must deliver the poll tax delivered to receipt, filled out with the name of the person owing the taxes, to the purchaser of property at any such sale; in other cases he must deliver it, filled out in like manner, to the person paying the tax.

sold for

such tax.

Receipt
only

3852. The receipt so delivered is the only evi

evidence of dence of payment.

payment.

Monthly
settlement

3853. On the first Monday in each month the of Assessor Assessor must make oath, before the Auditor, of the Auditor for total amount of poll taxes collected by him during the

with

poll taxes.

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Auditor

to return

last preceding month, and must, at the same time, settle with the Auditor for the same, and pay into the County Treasurer's office the total amount of poll taxes collected, less the per centum allowed for fees.

NOTE.-See Secs. 425, 426, Penal Code Cal.

3854. On the second Monday in October the Assessor must return to the Auditor all poll tax receipts received by him and not used, and make final settlement with the Auditor therefor, and pay to the Treasurer the total amount collected and not before paid in, less the amount of his fees.

3855. The Auditor must, as soon as the settlement used to the is made, return to the Treasurer the receipts not used.

receipts not

Treasurer.

Treasurer
to credit
Auditor

with such
receipts.

3856. The Treasurer must credit the Auditor with the receipts so returned, and must thereupon seal them up securely and deposit and keep them in his office.

3857. The Assessor must keep a roll of the names of all persons subject to or liable for poll tax, and the date and amount of each payment.

3858. On the second Monday in October in each year the officer must return to the Auditor the roll so made up.

3859. If any person assessed for a property tax has not paid to the Assessor the poll tax due from him or for which he is liable, the Auditor must note the fact upon the assessment roll before he delivers it to the Collector.

3860. The amount of the poll tax, with fifty per cent in addition thereto, constitutes from the second Monday in October a lien upon the property assessed to such person, and must be collected in the same manner and at the same time as taxes upon his property are collected.

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3861. The proceeds of the poll tax must be paid poll tax, into the School Fund of the county.

3862. The Assessor, for services rendered in the collection of poll taxes, must receive the same compensation as is allowed by law to Tax Collectors or Assessors for similar purposes.

to what
Funds
paid.

73-4

Repealed

283

73-4

Proceeds of

80 47

2:4

tion

Compensa- A
allowed to 283
Assessor for A
collecting

such tax.

CHAPTER X.

SETTLEMENTS WITHI THE CONTROLLER AND PAYMENTS
INTO THE STATE TREASURY.

SECTION 3865. County Treasurers to settle with Controller upon his

order.

3866. Time when certain Treasurers shall make settlements.

3867. Treasurers neglecting to settle; penalty.

3868. Settlement of County Auditors with Controller.

13-VOL. II.

A

64

A

County
Treasurers

'to settle

with Con

SECTION 3869. Auditor to transmit report to Controller by mail. 3870. Failure of Auditor to make report; penalty.

3871. Controller to deduct fees and mileage, etc., on settle

ment.

3872. Manner of making payments into State Treasury.

3873. Controller's statement to contain what.

3874. County Treasurer to file Controller's statement with

Auditor.

3875. Auditor to make certain entries.

3876. Rate of mileage allowed Treasurer.

3877. Controller may examine books of any revenue officer. 3878. When revenue officer has been guilty of defiauding, etc., District Attorney to prosecute.

3879. Controller may designate county in which such action shall be tried.

3880. Other counsel may be employed; expenses, how paid.

3865. The Treasurers of the respective counties must at any time, upon the order of the Controller and troller upon Treasurer of State, settle with the Controller, and pay over to the Treasurer all moneys in their possession belonging to the State.

his order.

Time when
certain

NOTE.-Stats. 1870, p. 423.

3866. The Treasurers of the Counties of Amador, 75-6 Treasurers Alameda, Contra Costa, Calaveras, El Dorado, Nevada,

shall make

settlements Placer, Sierra, Solano, Yolo, San Francisco, Sacra

A 7304

284 A77-8

mento, San Joaquin, Santa Clara, Tuolumne, and Yuba, respectively, must, between the fifteenth and thirtieth days of January, April, July, and October of each year, and the County Treasurers of the Counties. of Humboldt, Klamath, and Del Norte must, between the fifteenth and thirtieth days of October and April in each year, and the County Treasurers of other counties of this State must, between the fifteenth and thirtieth days of January and July, respectively, in each year, proceed to the State Capital and settle in full with the Controller of State, and pay over in cash to the Treasurer of State all funds which have come into their hands as County Treasurers before the close of business at the end of the previous month.

NOTE.-Stats. 1870, p. 423.

neglecting

penalty.

3867. Every County Treasurer who neglects or Treasurers refuses to appear at the office of the Controller and to settle; Treasurer at the times specified in this Chapter, and then and there to settle and make payment as required by this Chapter, forfeits all fees, percentage, and mileage which would have otherwise been due him on such settlement; and the Controller is required to withhold all such fees, percentage, and mileage, and require the same to be paid into the Treasury for the use and benefit of the State.

NOTE.-Stats. 1870, p. 423.

3868. The Auditor of each county, between the first and fifteenth day of each month in which the Treasurer of his county is required to settle with the Controller, must make in duplicate and verify by his affidavit a report to the Controller of State, showing specifically the amount due the State from each particular source of revenue at the close of business on the last day of the preceding month.

3869. The Auditor must at once transmit by mail or express to the Controller one copy of the report, and must deliver the other copy to the Treasurer of his county.

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Failure of

Auditor to

report;

3870. Every Auditor who fails to make and transmit the report required by this Chapter, or any report make or statement required by this Title, forfeits all com- penalty. pensation which would be otherwise due him from the State; and the Controller is required to withhold such compensation.

3871. In the settlement the Controller must deduct the commissions and mileage allowed to the County Treasurer for his services, the State's portion of the repayments made under Section 3824, and any other amount due the county or the officers thereof. NOTE.-Stats. 1870, p. 423.

Controller fees and

to deduct

mileage,

etc., on

settlement.

Manner of making payments into State Treasury.

Controller's statement to contain what.:

County
Treasurer

to file

Controller's

statement

with

Auditor.

Auditor to

make

certain entries.

Rate of mileage allowed

Treasurer.

Controller may

examine

books of

any

rovenue

officer.

When

revenue

officer has been guilty of defrauding, etc.,

3872. The manner of making payments into the State Treasury is prescribed by Sections 433, 434, 452, and 453 of this Code.

3873. The Controller must, after the Treasurer has made settlement and payment, enter upon each copy of the Auditor's report a statement showing:

1. The amount of money by the County Treasurer paid into the State Treasury;

2. The amount deducted for commissions and other allowances;

-And must then return one copy of the report to the
County Treasurer.

NOTE.-Stats. 1870, p. 423.

3874. The County Treasurer must file with the Auditor of his county the copy returned to him by the Controller.

3875. The Auditor must then make the proper entries in his account with the Treasurer.

NOTE.-Stats. 1870, p. 423.

3876. The Controller must, in the settlement, allow the Treasurer for mileage at the rate of forty cents per mile from the county seat to the Capital, such mileage not to exceed at any settlement one hundred dollars.

3877. The Controller may examine the books of any officer charged with the collection and receipt of State taxes.

3878. If he believes any officer has been guilty of defrauding the State of revenue, or has neglected. or refused to perform any duty relating to the revenue,

District he must direct the District Attorney or other counsel prosecuto. to prosecute the delinquent.

Attorney to

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