The Shasta courier., 1872-04-06
ASSESSORS NOTICE.

YVHE UNDERSIGNED HEREBY GIVES
III Notice to the Property holders of Shasta coun-
| ty, that be will Immediately enter upon the per-
formanee of his official duties for the current year.
de would cali particular attention to the following
provisions of the Revenue Law, and tine Rules and
regulations made in persuance thereof by the State
Board of Equslization
Sec. 1927, AL property must be assessed at its
| fut cash raiue:
And Rule saysthe "Code does not permit any
deduction from the 'full cash value account OF
any indebtedness ofthe orncr, or on any accoxnt
| ,ohaterer.
Rule VII there be any difficulty in ascertain
ing the full cash value" Of any property, real or
ersonal resort be had to the rule of interpre-
taton prescribed by the Code, which is, "the
amount at which the property would be appraised
if taken in payment OF just debt due from l.
vent debtor"
Sec 3,62S. The Assessor must between the first
Monday in Mar. and the first Monday July in each
year ascertain the names of all taxable inhabitants
and all the property in his county subject tax
atloh and must such property to the persons
who own, claim. have the possession or control
thereof.
Sec 1929. He must exact from each person
statement in writing showing separately l. AL
property belonging to, claimed by, or in the pos
session or under the control or mana cement of
such person. 2. All properly belonging to. claim
ed by, or II the possession under the control
management OF any firm of which such person is
member j. All property belonging to, claimed bv
in the possession or under the control or man
agem mt of any corporation of which such person
is President, Secretary, Cashier, Managing
Agent. 4. The county in which snch property is
situated. in which it is liable to taxation s.
An exact description of all lands. improvements
and personal property, including ali vessels, steam
and other water craft, and deposits of money or
gold ust, and the names of the persons with whom
such deposits made, and the place in which
H., ha
by the State Board of Equalization or by the AS
sessor. Whenever one member of a firm of
the proper officers of a corporation has made a
stateTent showing the property Of the firm
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 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 a list
of his property subject to taxation. to swear to
such list or 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
nednor.
Sec. 1888. If any person, after demand made
by 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
See. 364S. Any property wilfully concealed,
removed transferred, msrepresented by the
owner agent thereof, to evade taxation. upon
discovery must assessed at not exceeding ten
times its value, and the assessment 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 ted by another person, is absent
unknoen, the Assessor must make estimate of
the value of such property.
nS~ All persons will greatly facilitate the work
OF assessment by preparing memorandum of their
assessatle property as to have it ready for re-
ference when the Assessor comes around.
D. C. 0SBURNE, Assessor.
&