Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1881-10-29
SECOND TAX COLLECTION.
Why the Additional Payment on Personal
Property Is Required

| WHY LIE AOQlllO4a4 l34CAh ~ S%S~-~s~'
Property Is Required.
An additional amount of thirty-tive cents
upon each 500 of personal property. upon
which assessment was made last spring In the
/ CITY and county, is now being collected by
the Deputy Assessors, to make up the deficit
between the rate upon which the previous
collection was made and the rate of taxation
recently fixed by the Board of Supervisors.
The law upon this subject does not seem to
be understood, and is just now of interest.
Sections $500 and 1921 of the State revenue
| law read as follows:
1890 The Assessor must collect the
taxes on all personal property when, in his
| opinion, said taxes are not lien upon real
| property, sufficient to secure the payment of
county of San Francisco the Tax Collector
shall collect such taxes at any time after the
assessment.
1881. In the case provided for in the
preceding section, at the time Of making
the assessment, or at any time before the
first Monday of July, the Assessor may col
lect the taxes by seizure and sale of any per-
sonal property owned by the person against
whom the tax Is assessed.
These fix the class Of property-aH per-
sonal property, when in the Assessors opin-
ion the taxes are not a hen upon real prop
erty sufficient to secure payment-upon
which the Assessor is required to make the
collection, and also fixes the time TOR making
such collection, as either at time the assess
ment is made or prior to the first Monday In
July.
As the date Fixed by law upon which the
Board of Supervisors is directed to fix the
rate of county taxes is not until the first
Monday in October, the rate to be previously
collected by the County Assessor as personal
property tax is provided by Section 1873, as
follows: "The Assessor and Collector are
governed as to the amount of taxes to be by
him collected on personal property, By the
S ate and county rate of the previous year"
For three years prior to last year the rate
collected by the Assessor in each spring was
81 so on the 800, and that was the rate SUBJ
seouently fixed each fall by the Board Of Su-
peryisora. In the spring of 1880, however,
the same rate of 81 50-based upon the rate
OF the previous year-was collected, and the
Board in October following fixed the rate at
81 So Therefore an excess OF 10 cents upon
each 500 had been collected, and this was
required to be repaid to the property-owners
BY Section 1924 as follows: "When the
rate is fixed for the year in which such col
lection is made, then if sum in excess of
the rate has been collected, the excess must be
repaid to the person from whom the collection
was made, or to his assignee"
In accordance with this provision claims
for rebate upon taxes thus paid last year have
been made to the Board Of Supervisors and
allowed, which to the present time amount to
q little over $4,000. and those who have not
been repaid are entitled to fifteen cents upon
each dollar thus paid in advance in 1880 as
personal property tax.
Last spring when the assessment was made
the County Assessor collected as State and
county taxes 81 50 on each 800 in value of
all personal property, that being last years
tax-rate, and now the Board Of Supervisors,
to meet the levee expenditures and debts
created the past year, having on the first
Monday of the present month fixed the tax
levy this year at 81 20, there is left due from
the taxpayers, over the amount collected
from them last spring, 80 cents on each 500
of personal property assessed as belonging to
them in March last. The deficiency is now
being collected.
The Assessor is required to pay into the
county treasury on the first Monday in each
month all the money collected by him during
the preceding month, and as soon as this is
paid in it is segregated and placed to tie
credit of the various funds. Therefore, when,
as last year. an excess has been collected and
is required to be repaid upon claims for rebate
of taxes, the surplus to be paid back is found
distributed among all the funds but the GUS
tom which has been adopted is to pay all
claims out of the general fund, and then at
stated intervals pay back into the general
fund from the others the proportion due from
each. Thus no amount is carried by the
Treasurer as not belonging to the county, but
the entire amount is treated as county funds
until a claim for rebate has been allowed by
the Board of Supervisors and presented. The
law in reference to the seizure and sale OF
personal property by the Assessor, as referred
to above, for the enforcement of collection,
is given in the following sections of the State
revenue laws, and is here added, as differ
ence of opinion exists in relation to the power
of the Assessor in the premises:
1921. The sale must be at public auction
and of a sufficient amount OF property to
nav the taxes, percentage and costs.
1892. The sale must be made after one
weeks notice Of the time and place thereof.
given by publication in a newspaper IN the
county or by posting in three public places.
1898 For seizing or selling personal prop
erty, the Tax Collector may charge in each
case the sum of So, and the same milage as
is allowed by law to the Sheriff of the county
1894 On payment of the price bid for any
property sold, the delivery thereof, with
chaser.
1895. All excess over the taxes, per cent.
and costs of the proceeds of any such sale,
must be returned to the owner of the prop
erty sold, and until claimed must be deposited
in the county treasury, subject to the order
of the owner, heir, or assigns"
BROUGHT BAoK.-Jailor Newbert brought
up from Oakland night before last Charles
Robertson, who some time since escaped from
the chain.gang while at the County Jail sta
bles. He was serving term of 100 days for
stealing property from the Ogg House, and
had about 100 days still to remain when he
escaped. He had been arrested at the Bay
on suspicion when Mr.. Newbert came across
him in looking after other prisoners.
SMALL F1RE-A small FIRE occurred late
night before last at the residence of Mrs. 6.
N. Levy. on Eighth street, between and K,
occasioned by mosquito bar catching fire
from gas Jet. The blaze was extlnguIshed
without an alarm being given and with but
slight damage. Loss covered by insurance IN
the Union Insurance Company, OF which
Cadwalader & Parsons are agents.
Immigrants. full carloads of irnmi-
grants arrived yesterday by overland from
the East. There viii arrive this afternoon
1879 immigrant passengers, of whom % are
males.
THE PAY CAR.-The pay car of the Central
Pacific Railroad arrived here yesterday at
te,noon and commenced Immediately to pay
off,
THE sale is simply immense. Truth is
truth. and falsehood is falseh0od, and truth
! at the Receivers sale of dry goods is so trans
parent that there can be no failure. The
name of the Court Receiver has never been
| lent to a fraud or a would-be transaction, nor
ever viii be. (Signed,) j. 7. Grifitts.
TEE dry goods business of l.. Bien, Eighth
and j streets, will positively be closed within
thirty days. During that time all goods must
be sold regardless of cost. Ladies should not
| = - +barocalvao of this oDDortrnity