The Shasta courier., 1872-07-06
ASSESSORS NOTICE

VVHE. UNDERSIGNED. HEREBY eGIyEs
- NOTICE u the Property holders Of Shasta coun-
ty that he will Immediately en- ter.u,jo1 the. per-
fermance of his oth"ial duties fosstks-eurrent YEAR
He would call particular attention to the following
provisions of the Revenue Law and the Rules and
regulations made in persuance thereof by the State
Board of Equalization
Sec. 1927, All property must be assessed at its
full cash ralue: ~ ,-rs
And Rule says the 'sCode does not permit any
deduction from the "full cash value on account of
any indebtedness ofthe opner, or on any occosint
tchaferer.
Rule VI.-If there be any difficulty in ascertain
ing the full cash value of any property, real or
personal resortmust be had to the rule of interpre
tationp prescribed by the Code, which is s.the
amount at which the property would be appraised
if taken in payment Of just debt due from a SOL
vent debtor -
Sec 1928. The Assessor must between the first
Monday in Mar and the first Morday of JuIy in each
year ascertain the names of all taxable inhabitants
and all the property in his county subject to tax
alton, and must such property to the perssns
who own, claim, have the possession or control
thereof.
Sec. 1929. He must exact from each person a
statement in writing showing separately l. All
property belonging to- claimed by, or in the pos
session or under the control management of
such person. 2. ALI 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. 3. All property belonging to- claimed by
or in the possession or under the control or man
agem mt 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 ether 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
thew mo he fnund A All other focts irad
by the State Board of Equalization by the AS
sessor. Whenever one member of firm one of
the proper officers of q corporation made
stateT ent showing the property of the firm 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
See 429. Every person who unlawfuly refuses,
upon demand, to give any County Assessor list
of his property subject to taxation, to to
such list, 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, is guilty of misde
Sec 1868. 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 assessmen
book opposite his name and must make an est-
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.
Sec. 3,64S. Any pr perty willfully concealed,
removed transferred, 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 so 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 under the control of the same person who
owned 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 or
unkn0Wn, the Assessor must make estimate of
the value of such property.
10 All persons will greatly facilitate the work
OF assessment by preparing memorandum of their
asses-ahe properly to have it ready for re-
ference when the Assessor around
DC. 0SBURNE, Assessor.
April G. 1872