The Shasta courier., 1872-04-27
ASSESSORS NOTICE,

VVNHE UNDERSIGNED HEREBY GIVES
i Notice to the Property holders of Shasta
ty. that he will Immediately enter upon the per-
formance of his official duties for the 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
fid cash ralHe
And Rule l says the ''Code does not permit any
deduction from the ''full cash value" account of
any indebtedness Of the o,caer, or on any account
choterer.
Rule VI.-If there be any difficulty in ascertain
ng the full cash value of any property, real
personal, resort must be had he rule of interpre
tation prescribed by the Code, which is, 1.-THE
amount at which the property would be appraised
if taken in payment OF just debt due from a sol
vent debtor
See } 3.62S. The Assessor must between the first
Monday in Mar. and the first Monday ofJuly in each
year ascertain the of all taxable Inhabitants
and all the property in his county subject to tax
atioL and such pr perty to the persens
who own, claim, have the possession control
thereof.
See. 1929. He must exact from each person a
statement in writing showing separately |. Ali
property belonging to, claimed by, or in the pos
session under the control OF mana cement of
such person. 2. All property belonging to. claim
ed by, il the possession or under the control or
management OF any firm Of which such person is
member. 3. All property belonging to, claimed by
or in the possession under the control or man
agem Mt of any corporation of which such person
is President, Secretary, Cashier, or Managing
Agent. 1. The county in which snch property is
situated. or in which it is liable taxation s..
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
! 10 h, facts niraI
by the State Board of Equalization by the As
sessor. Whenever one member of firm one of
the proper officers of corporation has made a
staserent 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 officer who made the
statement in which such property is included.
See. 429. Every person who unlawfully refuses,
upon demand to give any County Assessor list
of his property subject to taxation, to swear to
such list. who gives a false name, or fraudu-
lently refuses give his any As
SCISSOR, when demanded by such Assessor in the
discharge of his official duties, guilty Of nisde-
See. 1888 If any person, after demand made
BY the Assessor. neglecs or 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 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.
Sec 3.6ls Any pr perty 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 must
not be reduced by the Board of Supervisors.
See 3,6i9. 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 controlled it Tor such preceding year,
may be assessed At double its value.
See. 3,635. If the owner or claimant of any
property not Ii teddy another person, is absent OF
uaknoca, the Assessor must make estimate o
the value of such property.
nIs~ All persons will greatly facilitate the worn
OF assessment hy preparing memorandum of THEN
asses~ahle properly as to have it ready for re-
ference when the Assessor comes around.
ID. c. 0SBUBNE, Assessor.
April 6. 1872.