The Shasta courier., 1872-06-01
ASSESSORS NOTICE.

TIME UNDERSIGNED HEREBY GIVES
III 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 it's
full cash ralue:
And Rule saysth "Code does not permit any
deduction from the "ful cash value" on account of
any indebtedness Of the ouaer, or on any account
chaterer.
Rule VI.-If there be any difficulty in ascertain.
| ing the 'full cash value" Of any property real or
personal, resort must be had he rule of interpre-
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 3,62S. The Assessor must between the first
Monday in Mar and the first Morday ofJu uy in each
year ascertain the names of all taxable inhabitants
and all the property in his county subject tax
alton, and must such pr perty to the persons
who own, claim, have the possession or control
| thereof.
| Sec 3629. He must exact from each person
statement in writing showing separately |. ALI
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, or il the possession under the control or
management OF any firm of which such person is a
member g. 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. 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
gold ust, and the names of the persons with whom
| such deposits made and the place in hich
they may be found. 8. All other facts required
| by the State Board of Equalization or by the As
| se.snr. Whenever one member of firm of
| the proper officers of corporation nas made
sta,er ent showing the property of the firm or cor
! poration, another member of the firm another
officer need not include such property in the
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 unlawfuy refuses.
upon demand, to give any County Assessor IL list
of his property subject to taxation or to swear to
| such list, or 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. 1858. If any person, after demand made
BY the Assessor. neglects 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 assessmen
| book. opposite his name, and must make est-
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 wllfully concealed.
| removed transferred, misrepresented by the
| owner agent thereof. to evade taxation upon
| discovery must assessed at not exceeding ten
| times its value, and the assessment made must
not he 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 yeal
| may be ssed at double its value
Sec. 1855. If the owner or claimant of any
property, not ii ted by another person. is absent
anknoun, the Assessor must make estimate Of
| the value of such property.
ne All persons will greatly facilitate the work
OF assessment by preparing memorandum of their
assessable property So as to have it ready for re-
| ference when the Assessor comes around.
d. c. OSBURNE, Assessor.
April 6, 1872.