The Shasta courier., 1872-06-22
ASSESSORS NOTICE.

HVHE UNDERSIGNED rHEREBY GIVES
Notice to he Property holders of Shasta coun-
~. that be will immediately enter upon the per-
fnrmance OF his official duties for the current 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 Stats
Board of Equslization
Sec. 1927, all property must be assessed at it's
full cash ralue
And Rule says the sfCode does not permit any
deduction from the "full each value" on account Of
amy indsbtsdness of the onasr, or any account
tchdfeper.
Rul. VIE there be any difficulty in ascertain
ing the .full cash value" Of any properly, real or
ersuna, resort must be had to be rule of nterpre
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 !" A
Sec 1898. The Assessor must between the first
Monday in Mar and the 6rst Monday Of July in each
year ascertain the names Of all taxable
and all the property in his county subject to tax
who .wn, claim. have the possession or control
thereof.
Sec. 3629. 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, il the possession or under the control or
management OF any firm of which such person is q
member. 3. All property belonging to. claimed by
OF 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 properly is
situated. or in which it is liable to 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 or
gold ust, and the names of the persons with whom
such deposits are made, and the place in which
they may be found. 6. All other facts required
by the State Board Of Equalization OF by the As
SCISSOR. Whenever member of frm or one of
the proper officers of corporation mas made q
ent showing the property of the firm or cor
poratiop, another member of the firm another
officer need 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 unawfully refuses.
upon demand, to give any County Assessor u list
If his property subject to taxation. to swear to
such list who gives a false name, or fraudu-
lently refuses to give his true name to any As
SCISSOR, when demanded by such Assessor in the
discharge OF bis official duties, is guilty Of misde-
nlennor.
Sec. 3,633. If any person, after demand male
the Assessor. neglects 'r 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 bis name, and musf make an esti-
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.
See. 3.64S. Any pr perty willfuly concealed.
removed transferred. or misrepresented by the
owner agent thereof. to evade taxation, upon
discovery must assessed atnot 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 or controlled it Tor such preceding year,
may be assessed at double its value.
Sec. 3,635. If the owner or claimant of any
property, not Ii ted by another person. is absent
nnknown. the Assessor must make an estimate Of
the value of such properly.
N1- All persons will greatly facilitate the work
OF assessment by preparing memorandum of their
asses-ahle properly so as to have it ready for
ference when the Assessor comes around
d. C. 0SBURNE, Assessor.
April 6. 1872.