The Shasta courier., 1872-05-18
ASSESSORS NOTICE,

TIME UNDERSIGNED HEREBY GIVES
i Notice to the Property holders Of Shasta coun-
ty, that be 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 l the "Code does not permit any
deduction from the "ful cash value" on account of
any Indebtedness Of the o,oaer, or on any account
ichaterer
Rule VI.-If there be any difficulty in ascertain
ing the ''full cash value" Of any property, real
PERSONAL resort must be had he rule of interpre-
tation prescribed by the Code, which is, 1.-THE
amount at which the property would be appraised
if taken in payment OF just debt due from SOL
vent debtor -
Sec 1928. The Assessor must between the FIRST
Monday in Mar. and the first Monday of uly in each
year ascertain the of all taxable inhabitants
and all the property in his county subject to tax
alton, and must assess such perty to the persons
who own, claim, have the possession control
thereof.
Sec. 1929. 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, or in the possession under the control or
management of any firm of which such person is a
member. 3. All property belonging to, claimed by
in the possession under the control OF man.
agen, mt of any corporation of which such person
is President, Secretary, Cashier. or Managing
Agent. 4. The county in which snch property is
situated OF in which it is liable to taxation. 5.
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 which
they may be found. 6. All other facts required
by the State Board of Equalization or by the As
sessor. Whenever one member of a firm or of
the proper officers of corporation mas made
sta,erent showing the property of the firm cor
poration, another member of the firm or 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
statementin 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 to
such list, who gives false name, frsudu-
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
mennor.
Sec. $685. If any person, after demand made
by the Assessor. neglecs or refuses to give under
oath the statement herein provided for. to
ply with the other requirements of this title, the
Assessor must note the refusal on the assessment
book. opposite his name, and must 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.
Sec. 3,64S. Any pr perty willfully concealed,
removed transferred, misrepresented by the
owner or agent thereof, to evade taxation, upon
discovery must oe assessed at not exceeding ten
times its value, and the assessment so made must
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 or under the control of the same person who
owned or 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
unknonn the Assessor must make an estimate of
the value of such property.
Es- 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.