The Shasta courier., 1872-04-20
ASSESSORS NOTICE.

|VEVHE UNDERSIGNED HEREBY GIVES
4 Notice to the Property holders of Shasta eoun-
ty. that he will Immediately enter upon the per
formance of his official duties for the current year.
He would caH particular attention to the following
provisions of the Revenue Law, aud the Rules and
regulations made in persuance thereof by the State
Board of Equalization
See. 5G27, All property must be assessed at its
fuH cash raiae
And Rule | savsthe ..Co,le does not permit any
deduction from the .'full cash value account of
any Indebtedness Of tie otcRer, on any account
whaterer.
Rule VI-If there be any difficulty in ascertain
ing the full cash value of any property, real or
PERSONAL resort must be had to he rule of interpre-
| tation prescribed by the Code, which is, "the
amount at which the property would be appraised
if taken in payment OF just debt due from sol
vent debtor y
See 3.62S. The Assessor must between the FIRST
Monday in Mar and the first Monday July in each
year ascertain the names of all taxable inhabitants,
and all the property in his county subject to tax
alton, and such property to the persons
who twn, claim, have the possession control
| thereof.
| Sec. 1929. He must exact from each person
statement in writing showing separately l. All
property belonging to. claimed by or in the pos
session or under the control or management of
such person. ,. All properly belonging to- claim
ed by, or IL the possession under the control or
management OF any firm of which such person is a
member. ,. All property belonging to, claimed by
! or in the possession or under the control or man
| agem mt of any corporation of which sneh person
| is President Secretary, Cashier, Managing
| Agent. 4. The county in which snch property is
| situated in which it is liable to taxation. >.
| An exact description of all lands improvements
and personal property, including ali vessels steam
and other water craft, and deposits OF money or
gold ust, and the names of the persons with whom
such deposits are made, and the place i'll which
they may be found. &. All other facts required
| by the State Board Of Equalization or by the As
sessOr. Whenever one member of firm or one of
| the proper officers Of corporation mas made
staier,ent showing the property of the firm
! poration, another member of the firm another
officer need not include such property in the state
ment made by him. but his statement must show
the name of the person or officer who made the
statement in which such property is included.
Sec. 429. Every person who unawfully refuses,
upon demand, to give any County Assessor list
of his property subject to taxation, to swear to
! such list, who gives false name, traudu-
| ently refuses to give his true to any As
sessor when demanded by such Assessor in the
discharge of his official duties, IS gritty IF misde
Sec. 1888 If any person, after demand made
b. the Assessor. neglects refuses to give under
oath the statement herein provided for or to com
ply with the other requirements of this title, the
| Assessor must note the refusal on the assessment
! book. opposite his name, and must make an esti-
mate of the value of the property of such person
and the value fixed by the Assessor must not
be reduced by the Board Of Supervisors.
See. 3,6lS Any pr perty wllfuIly concealed,
removed transferred, msrepresented by the
owner agent thereof, to evade taxation, upon
discovery must assessed al not exceeding tan
times its value, and the assess mont so made must
not be reduced by the Board of Supervisors.
Sec 3.G49. Any property discovered by the
Assessor to have escaped assessment for the last
preceding year. if such property is in the owner
| ship under the control of the same person who
owned controlled il for such preceding year,
may be assess, ed at double its value.
Sec. 3,63j. If the owner claimant Of any
property, not Ii ted by another person is absent
| unkaotra, the Assessor must make estimate of
;he value of such property.
JES~ All persons will greatly facilitate the work
OF assessment by preparing memorandum Of their
aSses-abe properly to have it ready for re-
| ference when the Assessor comes around.
d. c. OSBURNE, Assessor.
April g. 1872.