The Shasta courier., 1872-05-25
ASSESSORS NOTICE.

TIME UNDERSIGNED HEREBY GIVES
III Notice to the Property holders of Shasta coun-
ty. that he will Immediately enter upon the per-
formsnce of his official duties for the current year.
He would call particular attention to the following
provisions of the Revenue Law, and tine Rules and
regulations made in persuance thereof by the State
Board of Equalization 4 ..1-..
Sec. 1927. All property must be assessed at its
full caeh ralMe:
And Rule say the "Code does not permit any
deduction from the "ful cash value" on account Of
any indebtedness Of the ooner, or on any account
sohaferer'
Rule VI.-If there be any difficulty in ascertain
ing the "ful cash value" Of any property, real or
PERSONAL resort must be had the rule Of interpre-
tatiou prescribed by the Code, which is, ''the
if taken in pay ment Of just debt due from SOL
vent debtor"
Sec 1928. 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
atoh and must assess such property to the persons
who own, claim, have the possession or control
thereof
Sec. 1929. He must exact from each person q
| 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. 2. All property belonging to. claim
ed by, or in the possession or under the control
management Of any firm of which such person is q
member. 8. All property belonging to, claimed by
or in the possession or under the control or man
agem,nt Of any corporation of which such person
is President, Secretary, Cashier, or Managing
Agent 4. The county in which snch property is
situated. or in which it is liable to taxation. 5.
An exact description Of all lands. improvements
and personal property, including ali vessels steam
ers and other water craft and deposits of money
gold ust, and the names of the persons with whom
| such deposits are made, and the place in which
lkl~ he g.
by the State Board of Equalization or by the As
SCISSOR. Whenever one member of firm or one OF
the proper officers of corporation has made q
stater ent showing the property Of the firm or cor
poration, another member of the firm or 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 unlawfully refuses,
upon demand, to give any County Assessor list
of his property subject to taxation. to to
such list, or who gives false name, fraudu-
lently refuses to give his true name to any As
SCISSOR, when demanded by such Assessor in the
discharge of his official duties, 10 guilty of misde-
meanor.
Sec. $685. If any person, after demand made
by the Assessor, neglects refuses to give under
oath the statement herein provided for, to COM
ply with the other requirements of this ttle the
Assessor must note the refusal on the assessment
mate of the value of the property of such person
and the value SO fixed by the Assessor must not
be reduced by the Board of Supervisors.
| Sec. 3,648. Any property willfully concealed
removed transferred, or misrepresented by the
owner or agent thereof, to evade taxation. upon
| discovery must Oe assessed at not exceeding ten
times its value, and the assessment made mast
not be reduced by the Board of Supervisors.
Sec. 3,649. Any property discovered by the
Assessor to have escaped assessment for the last
preceding year, if such property is in the owner
ship or under the control of the same person who
owned or controlled it for such preceding year
may be assessed at double its value.
Sec. $685.. If the owner claimant of any
property, not Ii ted by another person, is absent
unknorn, the Assessor must make an estimate 0i
the value of such property.
D- All persons will greatly facilitate the work
of assessment by preparing memorandum of theiI
assessable property to have it ready for re-
ference when the Assessor comes around.
DC. OSBURNE, Assessor.
April 6, 1872