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Tax Collector charged with full
the Tax Collector with the full amount of the taxes levied, and forthwith transmit by mail to the Controller of State a statement of the amount so charged.
NOTE.-Hittell, ( 6202.
Transfer of assessment book from one Collector to another.
Auditor to 3735. The Auditor must verify by his affidavit
the provisions of this Title.
3736. The Auditor, if the “duplicate assessment book” or the delinquent tax list is transferred from one Collector to another, must credit the one and charge the other with the amount then outstanding on the tax list.
NOTE.—Hittell, 1 6204. The note to the first section of this Chapter is applicable to each subsequent section thereof.
754 N. S. 3787 275
COLLECTION OF PROPERTY TAXES.
SECTION 3746. Tax Collector to publish notice, specifying what.
3747. Taxes in San Francisco payable at Collector's office.
form of. 3754. Liability of Tax Collector refusing or neglecting to
settle. 3755. Action against Collector for such refusal or neglect. 3756. When taxes are delinquent, addition thereto of five
per cent. 3757. Certain times when taxes must not be received. 3758. Comparison of original and duplicate assessment
books by Collector and Auditor. 3759. When delinquent list must be completed. 3760. All matters on assessment book, etc., to be set down
in numerical or alphabetical order.
SECTION 3761. Credit to be given to Tax Collector on final settle
ment, etc. 3762. Tax Collector charged with delinquent taxes and five
per cent additional, 3763. Auditor to transmit statement to Controller; time
when; form of. 3764. Publication of delinquent list; when made, what to
contain. 3765. Notice of sale appended to delinquent list. 3766. Manner of making publication. 3767, Same. 3768. Sale, when and where to take place. 3769. Notice containing what to be filed with County Re
corder. 3770. Collector to collect an additional sum to defray costs,
etc.; sum, how collected. 3771. Manner of conducting sale. 3772. Same, 3773. Owner of property may designate what portions to be
sold first, etc. 3774. When purchaser does not make payment on next day
property to be resold. 3775. Bid of person once refusing to make payment not to
be received. 3776, Collector to give purchaser a duplicate certificate of
sale. 3777. Certificates of sale, one to be given to purchaser, one
filed with Recorder, and the other retained by Col
lector. 3778. Collector to enter in a book description of land
sold, etc. 3779. Lien of State vests in purchaser; how divested. 3780. Redemption of property. 3781. Redemption, how made. 3782. Treasurer to report to Supervisors the names of per
sons entitled to redemption. 3783. Recorder to file certificate of sale. 3784. When property is redeemed, Recorder to note it in
book. 3785. When property is not redeemed within twelve months,
Collector to give deed to purchaser.
quent lists, etc., primary evidence of what.
SECTION 3793. Collector's charges for conducting sale and for seizure: 3794. Title to such property vests in purchaser on payment,
etc. 3795. Excess of proceeds over taxes and costs returned to
owner, etc. 3796. Unsold portion to be left at place of sale at risk of
3797. Final settlement of Collector with Auditor.
visors. Cancellation of taxes. '
book of each succeeding year.
to another county.
3746. Within ten days after the receipt of the 75-6 publish 59
duplicate assessment book," the Tax Collector must specifying publish a notice specifying:
1. That taxes will become delinquent on the first Monday in January next thereafter, and that unless paid prior thereto, five per cent will be added to the amount thereof;
2. The time and place at which payment of taxes
may be made.
NOTE. A Tax Collector duly elected may not be deprived of any part of his duties by the Legislature, so as to confer them upon one not selected by vote as a Tax Collector, but may provide for the election of such an officer.-Mills vs. Sargeant, 36 Cal., p. 379.
3747. In the City and County of San Francisco the notice must specify the office of the Collector as the place where taxes may be paid.
3748. In other counties the notice must specify a In other time and place within each township in the county notice to when and where the Collector will attend to receive place of payment of taxes.
3749. The notice in every case must be published Manner of for two weeks in some weekly or daily newspaper pub- of notice. lished in the county, if there is one; or if there is not, then by posting it in three public places in each township.
Note.—Want of publication does not vitiate tax.Moore vs. Patch, 12 Cal., p. 265. See Sec. 3764, post; "Delinquent."
3750. The Tax Collector must mark the date of Tax
Collector the payment of any tax in the assessment book, oppo- to noto dato site the name of the person paying.
NOTE.-Taxes collected on property in dispute, see Robinson vs. Gaar, 6 Cal., p. 273. Collection cannot be enjoined, when.-Merrell vs. Gorham, 6 Cal., p. 41; Fremont vs. Early, 11 Cal., p. 361. Delinquent.-Fremont vs. Bolling, 11 Cal., p. 380. The obligation to pay a tax does not depend on the law so much as it is a duty to the Government, which may be enforced by law; the law only provides a method of enforcing the duty.-People vs. Seymour, 16 Cal., p. 332.
3751. He must give a receipt to the person pay- Receipt to
be given. ing any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed.
3752. The Probate Judge must require every Taxes of
decedents, administrator and executor to pay out of the funds of how paid. the estate all taxes due from such estate; and no order Duty of or decree for the distribution of any property of any Judge. decedent among the heirs or devisees must be made until all taxes against the estate are paid.
NOTE.-Stats. 1861, Sec. 16.
3753. On the first Monday in each month the Tax Settlement Collector must settle with the Auditor for all moneys with:
Auditor; collected for the State or county, and pay the same to
the County Treasurer, and on the same day must
ment, under oath, showing:
1. An account of all his transactions and receipts since his last settlement;
2. That all money collected by him as Tax Collector has been paid.
NOTE.-See Sec. 176, and Secs. 424, 425, 426, et al.,
Title XII, Part I, Penal Code Cal.
a period of five days to make the payments and settle-
ments required in this Title, is liable for the full amount
Note.--Sec. 176, Penal Code Cal., applicable to Secs.
for penal provisions other than here enumerated.
against the Tax Collector and his sureties for such
amount, and in case of neglect, the Controller of State
at Goelvek PM
Tax Collector must collect thereon for the use of the
NOTE.—This addition of a percentage for delinquency
Cal., p. 181.
3758. On the third Monday in January of each year the Tax Collector must attend at the office of the