The Placer herald., 1873-01-18
DELINQUENT TAXES.

Below we give the sections of the Code OF
most interest to delinquent tax payers just
at this time Before the time of sales we
will publish the sections overning the sales,
rights of owners and bidders, oslponements,
and HOY to redeem property sold, etc.
SEC. 1856. On the first Mo day in Jan
uary of each year all unpaid taxes are delin-
anent, and thereafter the Tax Collector musl
collect thereon for the use OF the county an
addition Of five per cent.
SEC. 1851 No taxes must be COLLECTED
or received from the first to the third Mon
day of January, inclusive, in each year
SEC. 1858. On the third Monday in Jan
uarv Of each year the Tax Collector must
attend at the office of the Auditor, with the
duplicate assessment book, and carefully
compare the duplicate with the original as
-essmcnt hook, and every item mlrked
"Paid" in the former must he marked Paid"
in the latter.
SEC. 1853. The Tax Collector must, at
the the time specified in the preceding sec
lion, deliver to the Auditor "A complete "de-
linquent st" Of all persons and property
ihen owing taxes.
SIC. 3760. In the list so delivered must
be set down in numerical or Alphabetical or
der all matters and things contained in the
assessment look relating to delinquent per-
sons or property.
SEC 3761. The Auditor must carefully
compare the list with the assessment book,
and if satisfied that it contains = full and true
statement of all taxes due and unpaid, he
must foot up the total amount of taxes SO
remaining unpaid, credit the Tax Collector
who acted under it. Herewith, and make
final settlement with Lin Of all taxes charged
against him on the assessment book, and
must require from him the Ireasurer's re-
ceipt, or if the Treasurer is the Collector, re-
quire from him an Immediate account tor
any existing deficiency.
SIC. 1902 After settlement with the
Tax Collector, as prescribed in the preceding
section, the Auditor must charge the Tax
Collect tor then acting with the amount OF
axcs due on the delinquent tax list, with
the five per cent added thereto, and within
three days thereafter deliver the list, duly
certified, to such Tax Collector.
SEC. 37G4 Ga or before the first Mon
| tliN III / ttIN1i| llt "a N'l'NN'bl iIlN'i
pubIish the delinquent lis, which must con
tain the names Of the persons and Il descrip-
lion Of the property delinquent, and the
AMOUNT Of taxes and costs duo, opposite eac
name and description, with the taxes due on
personal properly added to taxes on real es-
tate, where The estate is liable therefor OF
the several taxes are due from the same per
son.
SEC. 1865. The Tax Collector must ap.
pend anI publish with the delinquent list Il
NOTICE that unless the taxes delinquent, to-
scrher wi h the costs and percentage, are
paid, the red property upon VIII ell such
taxes are Il lien will be sold at public auc-
ton.
SEC. 37CG. The publication must be
made once week for three successive weeks
in sorne noN spaper, or supplement thereto,
published in he county; or II there Is none,
| den by posting a copy Of tie list i'll three
! puhIic places VI each township.
SIC 1861. The publication must desig
nate the time aud place of sale.
SIC 1868. The time Of sale must not
lie less than twenty-one nor more than TWEEN
ty-eisht days from the first Publica ion, and
aud the place must be in front Of the County
Court House, or if in the City aud County
# san Francisco, in or i'll front Of the Tax
Collectors Office.
SIC. $40. The Collector must collect
IN addition TO HE taxes due ON the dcn
luent list and five per ccuium added thereto.
niiy cents ON each lot piece, or tract Of land
separately ass( ssed, and ON each assessment
# personal property, one half OF which must
90 to The county and the other to the Col
lector in fall for prep1rny list