The Shasta courier., 1872-05-04
ASSESSORS NOTICE.

TIME UNDERSIGNED HEREBY. GIVES
IL Notice to the Property holders of Shasta coun-
ty, that he will Immediately enter upon the per-
formance of his ofiea 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 State
Board of Equalzation stt'7 81 tp5- Ab'
Sec. S627, All property must be assessed at its
fuH cash raiue: lo e'9s 2 "a
And Rule gays the 'sCode does nots,permit any
deduction from the s'fu cash value,on account of
any indebtedness cfthe o'ener, any account
rhGterer
Rule VI.-If there be any difficulty in ascertain
ing the ''fuI cash value Of any property, real or
PERSONAL resort must be had to the rule of interpre-
tation prescribed by the Code, which is, ''the
amount at which the property would be appraised
II taken in payment OF a just debt due from sol
vent debtor' EGG 16E 5t9o4r ,sEo9
Sec. S,62s. The Assessor must between the first
Monday in Mar. and the first Monday of uy in each
year ascertain the names of all taxable inhabitants,
and all the property in his county subject to tax
ation and must such property to the persons
who own, claim, have the possession or control
thereof
Sec. 3629. 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 or management of
such person. 2. All property belonging to, claim
ed by, in the possession or under the control or
management of any firm of which such person is
member. 8. All property belonging to, claimed by
or in the possession or under the control or man
agement of any corporation of which such person
is President, Secretary, Cashier, or Managing
Agent. A. 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 all vessels, steam
ers and other water craft, and deposits of money
gold Gust, 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 or by the As
SCISSOR. Whenever one member of firm or one of
the proper officers of corporation has made
statement showing the property Of the firm cor
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 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 swear to
such list, or who gives false name, or fraudu-
lenty refuses to give his true name to any As
SCISSOR, when demanded by such Assessor in the
discharge his official duties, s guilty Of nisde-
meonor. "a t
Sec. 1888. If any person. after demand made
by the Assessor, negects er refuses to give under
oath the statement herein provided for, to com
ply with the other requirements of this title, the
Assessor must note the refusal on the assessment
book, opposite his name, and must make 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. 3,64S. Any property willfully concealed
removed, transferred, misrepresented by the
owner agent thereof, to evade taxation, upon
discovery must De 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. 3,635. elf the owner claimant of any
property, not Ii ted by another person. is absent
unknOion, the Assessor must make estimate of
the value of such property.
Igs- All persons will greatly facilitate the work
of assessment by preparing memorandum of their
assessable property to have it ready for re-
ference when the Assessor comes around
D. c. 0SBURNE, Assessor.
April 6, 1872.