The Shasta courier., 1872-05-11
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 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 State
Board of Equalization
sec 1927, All property must be assessed at its
full cash ralue:
And Rule says the "Code does not permit any
deduction from the "ful cash value" on account of
any indebtedness Of the ooner, any account
nhaterer.
Rule vI.-Ifthere be any difficulty in ascertain
ing the "full cash value" Of any property, real or
personal resort be had to ihe rule of nterpre-
| tation prescribed by the Code, which is, '.the
amount at which the property would be appraised
if taken in payment Of a just debt due from SOL
vent debtor"
| Sec 1928. The Assessor must between the first
| Monday in Mar and the first Monday Juy in each
year ascertain the of all taxable inhabitants,
and all the property in his county subject to tax
atioh, and must such property to the persons
who own, claim. have the possession control
| thereof.
| Sec. 3629. He must exact from each person q
statement in writing showing separately l. ALI
property belonging to- claimed by, or in the pos
session under the control mana cement of
such person. 2. ALI property belonging to. claim
ed by, in the possession or under the control or
management OF any firm of which such person is a
member. 5. All property belonging to- claimed by
| or in the possession under the control man
| agem, mt of any corporation of which such person
lis President. Secretary, Cashier, or Managing
l 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
andpersonal property, including ali vessels, steam
ers and other craft, and deposits of money or
gold ust, and the names of the persons with whom
| such deposits made, and the place in which
| they may be found. 6. All other facts required
| by the State Board of Equalization by the As
sessor. Whenever one member of firm or one of
the proper officers Of corporation has made a
staierent showing the property of the firm
poraton, 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 tho 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, who gives false name, fraudu-
lenty 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
mednor.
Sec. 1888. If any person, after demand made
by the Assessor, negects 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-
!
and the value fixed by the Assessor must not
be reduced by the Board of Supervisors.
See. 3,64S. Any pr perty willfully 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 made mHst
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 claimant of any
property, not Ii ted by another person. is absent
unknown, the Assessor must make estimate OIL
the value of such property.
lz5- All persons will greatly facilitate the work
of assessment by preparing memorandum of theil
assessable property so as to have it ready for re-
ference when the Assessor comes around.
i D.. C. OSBURNE, Assessor.
Ill