Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1891-01-01
TWICE A YEAR.
Proposed Plan For Paying Taxes Sem

Proposed Plan For Paying Taxes Semi
Annually.
Among the bills introduced at the last
session of the Legislature was one provid-
ing fo- the semi-annaal payment of taxes.
1t was 9efeated in the Senate by tie vote.
but wilf be introduced at the coming ses.
sion by tAe author Senator Crandall. The
bill is in the form of an amendment to the
Political Code and provides for the semi.
annual payment of taxes on real property.
which il is claimed, will greatly lessen the
burden of the property owners, leave in
circulation about $10000,0es' more at tax
paying time than under the oldsystem, and
save to the taxpayers at least quarter of
million dollars of interest annually.
The assessment of the State, as shown by
the figures in the Office of the State Board
of Equalization, amounts to about 81, ,10o,-
COO 600. The average rate for 1880 was
about 81 SO on the one hundred dollars.
Thus about $l60000O0 are collected for
taxes each year and large proportion of
that amount is tied up for many months
in the State and county treasures. This
does not include the taxes paid into city
treasures for municipal purposes. The
provisions of the bill are as follows:
S749. Within ten days after the receipt of the
duplicate assessment book" the Tax collector
must publish notice specifying: l. That taxes
will be delinquent on the last Monday in De-
cember next thereafter. at 30 clock P N on all
personal property, and also on real property
unless one half of the reaLpreperty tax together
with all personal property tax for which such
real estate is liable, shall be paid prior thereto
and that unless SO paid per cent will be added
TO the amount thereof; aud that if the unpaid
portion of the real property tax sht be paid
prior to 3 O'Clock P. NJ. OF the last Monday of
June thereafter. then that such unpaid portion
of such tax shall be delinquent, and that psr
cent. will be added to the amount thereof; 2.
Ihe times and places at which payment oftaxes
may be made.
S756. On the last Monday of December of each
year, at O'Clock p NJ, all personal property tsx
shall be delinquent, and also all real rnperty
lax, unless the personal property tax, for which
any real property is liable, and one halt of the
real property tax charged against kuch real es-
tate is paid prior thereto; and thereafter the
Tax Collector must collect for the use of the
county an addition of per cent.
S1sS. On the first Monday in February and in
August OF each year, in each of the counties of
the State, the Tax Collector must attend at the
office of the Auditor with the duplicate assess,
ment book, and carefully compare the dupli-
cate with the original assessment book, and
every item marked paid in the former mus.
be marked paid in the latter.
S764. On or before the first Monday of March
and OF september in each year the Tax Collec-
tor OF each county must publish the delinquent
list, which must contain the names of the per-
sons and a description of the property delin-
quent, ana the amount OF taxes and costs cue,
opposite each name and description, with the
taxes due on personal property added to taxes
on real estate. If any, where the real estate is
liable Therefor. or the several taxes due from
the same person. The expense of the publica-
ton shall be charged against the county.
3ISl. The Tax Collector must, OH the third
Monday of March and September in each year
attend at the office of the Auditor with the de-
hnquent list; and the Auditor must then care
fully compare the list with the assessment of
persons and property not marked paid on the
paid must note the fact in the appropriate COL
umn in the assessment book.
S1s9. The Auditor must then foot up the
amount OF the delinquent taxes remaining un-
paid, and credit the Tax collector with the
amount and have a final settlement with him
and the delinquent list must remain on file in the
Auditors office. In the city and county of san
with the amount due on such list, and must re-
turn to such Collector the copy of the assess
ment book.
$500. AT the times mentioned in Section Sge7,
the Collector must make an affidavit, indorsed
on tne list, that the taxes not marked paid
have not been paid and that he has not been
able to discover any property belonging to or in
possession of the persons liable to pay the same
whereof to collect them.
S157. Whenever the personal property tax,
and one-half OF the tax charged against any
entry OF real estate, has been paid prior to s
clock P. NJ. on the last Monday of December of
each year. then the remaining one-half of the
real property tax shall net become delinquent
until the last Monday of June, at o clock p NJ
IN each year, at which time all unpaid taxes
are delinquent, and thereafter the Tax Collector
must collect such delinquent taxes, and in adj.
dition thereto per cent for the use of the
county.