San Andreas independent., 1857-12-12
Law for Collection of Taxes

Law 1V4 OU4kCGL1Uu VI Lakes.
The revenue law passed at the last session
OF the Legislature, Is so stringent in its pro.
visions for the collection of taxes. that nnless
Its requirements are pretty generally under.
stood, it may be the cause of much hardsh;,
them.
We therefore give below a short svnons;s .
Its main provisions for the benefit Of tar no,
tcrs, as the time is at hand when if becnme.
necessary that they should fully understand
the subject.
Section Ii of the Act, provides that q on
the third Monday in October in each year IN,
TAX collector shall enter upon the tax list o.
assessment roll. a statement that he has made
levy upon all the property assessed in said
Toil and upon which the taxes have not been
pauq, Tor which statement no fees shall be
ehirged and thereafter he shall charge each
ana every person an addition of five per cent
upon the amount of all taxes to be paid by
sueh person, which five per cent. shall be paid
into the county treasury, one-half for the use
OF the State, and the other half for the use of
the county.
The next section provides that {" on the
Saturday next preceding the third Monday in
November, the tax collector shall have COM
plcted the delinquent tax list, which, when so
completed and published. shall add to the
amount of taxes and five per cent, the sum
OF fifty cents on each and every lot of land
separately assessed, as well as the same amount
On each piece of personal property. 0ne-half
q which amount is paid to the county for the
expense incurred in printing said list, and the
other half to the tax collector"
By the requirements of section Is, it is the
duty OF the tax collector TO publish the list of
aehnquents on or before the fourth Monday in
November, giving name and description of
property, personal or real estate the publica-
lion to be made for space not less than
twenty-one nor more than twenty-eipht days.
inssome newspaper published in the county.
or supplement thereto, at the expiration OF
which time he proceeds to sell the property
assessed, and upon which the taxes have not
been PAID In front of the county court house.
The tax-collector has only discretionary
powers to postpone the sale from dav to day
1or the space of two weeks from the day first
mentioned upon which it was to have taken
place.
lle law then goes on to define the mode of
sale, and the manner in which final title NAV
be acquired to all property bid off at such sale.
and not redeemed within the space of six
months therefrom. It's provisions are of the
most stringent character. and there would
seem to be no possible loop-hole for evasion
OF any portion of it.
The purchaser who is willing to take the
smallest portion of the property, and pay the
taxes due upon it. receives a certificate from
the tax collector, which is placed upon record
aud six months from that time, any person
may redeem, by paying the whole amount and
an addition OF fifty per cent, and all other
costs which have accrued thereon And if
81 IA Il lofc IL IL
been redeemed, the title becomes absolutely
vested IN the purchaser at the tax sale, to
whom the Sheriff is required to make deed.
With personal property the proceedings are
still more summary, only requiring that on
the day designated for the sale, the tax COL
leetor shall seize and take into his possession
any personal property, that he can find, belong
ing to any person designated for tax on any
property, whether personal property improve
lnents or real estate and sell the same upon
giving one hours verbal notice. adding to costs
another fee of three dollars for such service,
and the same mileage that the Sheriff would
be entitled to receive for travelling to the place
to make levy, to be recovered from the party
delinquent.
Every tax, levied under the provisions and
authority of this Act is made a Judgment
against the person and lien upon the prop
crty, both of which date from the first Monday
in March of each year and have full force, and
the effect of an execution against all property
of delinquent, which judgment or lien cannot
be satisfied or removed until the taxes are all
paid or the property has absolutely vested in
a purchaser under n sale for taxes"
From this synopsis it seems to MS that our
readers will be enabled to ascertain the neces-
sary requirements of the law, and in time to
enable themselves to protect their interests BY
a full compliance with all its provisions
.SonomG Democrat