The Placer herald., 1872-03-30
NEW REVENUE LAW.


of immediate Importance to property owners
and tax payers. The assessor himself, or
by deputy, must assess every man and all
the property in his county or district before
the first Monday III July. The assessor
must give an exact description of all prop
erty, real and personal, and assess it at its
cash value. If persons refuse to give such
description the County Surveyor can be call
ed upon to survey it, at the owners expense.
When owners of property cannot be found,
it must be assessed to unknown owners.
Persons concealing property to avoid taxa
of such property. Land, and improvements
thereon, must be separately assessed. The
assessor must complete his assessment, swear
to it and deliver it to the clerk of the Board
of Supervisors by the first Monday of July,
and the clerk must Immediately give notice
of the fact, and that the Board of Super
visors will meet on a certain day (Which is
made the same day by section 3,G72), and
the book must remain open to public nspec-
ton. On the first Monday in July the as
SCISSOR must also make and transmit to the
State Board of Equalization statement
showing: First, the several kinds of personal
property; second, the average and total value
of each kind; third, the number of live
stock, number of bushels of grain, number
of gallons of wine or liquors, number of
pounds Or tons of any article sold by the
pound or ton, the separate classes of land,
and value of each class, and the number of
acres thereof Assessors failing TO complete
the assessment book, or in making the above
statement, by the first Monday in July, for
feits the sum of 81 900. The Supervisors
must commence cqualizing assessments on
the first Monday in July, and finish the same
in three weeks. All property within this
State, except that of the United States, OF
the State and of municipal corporations, must
he assessed When the Supervisors have
finished equazing, the Auditor must make
two statements before the third Monday in
August, showing: First, the total value OF
all property; second, value of real estate;
third, the value of improvements thereon;
fourth the value of personal property; fifth,
the amount of Nncy; sixth, the number OF
acres of land AID transmit one to the Con
troer and one to the State Board. The
State Board then raises or reduces the value
of the different property, as it may think
right, and directs, and its clerk transmits its
action to the County Auditor, who must al
ter the assessment book as directed by the
State Board After this the Supervisors
must meet and levy the county taxes on the
first Monday of October. On or before the
fourth Monday of October the Auditor must
make out and deliver to Collectors a dupli-
cate of the corrected assessment book, with
the taxes due on each parcel of property car
ried out. Within ten days from the receipt
of this book Collectors must give notice that
taxes will be delinquent on the first Monday
of January next, and that five per cent viii
then be added unless taxes are paid before
and also stating the days he will be in each
township to receive taxes. Assessors must
collect taxes on movable personal property
when they are not a lien on real property
and in such cases he must collect according
to the note of taxation for the previous year
These are the main features of assessing and
collecting taxes, up to the time they become
delinquent. Tax Collectors must collect al
license taxes, and for each license he collects
a fee of one dollar, half of which goes tC
the Auditor Every person requiring bust
ness license must procure one before com
mencing business. Parties neglecting or re-
fusng to take ont license will be sued by
the Collector, through an attorney, and i
convicted must pay the license, all costs ant
Sl5-S10 for the attorney and So for the
Collector. The licenses in this county vii
be in the classes amounting to about: Auc'
tioneer's, per quarter, $3.50; Bankers, Ex
press and Carriers 5, per month, $40; Bridges
Ferries, etc. to be fixed by the Supervisors
Brokers, Stockholders, Gold dust, etc, s.
per quarter; Billiard tables, each s. PEI
quarter; Bowling alleys, for each alley s.
per quarter; Theatre, Serenadcs, Negro Min
strels, Opera, Melodeon, Musical Entertain
ments, dancing or ballet, S. per day; Circus
Menegeric OF Acrobatic Performance, SIC
per day; Jugglers, Magcians, Rope ane
Sleght-of- hand, SIS per day; Tavern and Re-
tail Spurious or Malt Liquor Dealers, in less
quantities than quart, IS per month. Mer-
chants, jewelers., Druggists and general deal
ers, at fixed place of business, not to retail
liquors in less than one quart, 50 per month
Peddlers on foot, S5 per month, in wagon,