The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-29


Tune the first installment is due; and, pro-
Uided, further, that the taxes on all personal
property, unsecured by real property, shall be
que and payable Immediately after the assess
ment OF said personal prop, rty is made.
SEC. 81. On the third Monday in Deem
per OF each year, the City Collector must at
tend at the Office Of the Auditor with the as
sessment book, and the Auditor must care
fully examine the same, and if satisfied that
the statements there appearing OF taxes due
and unpaid are correct, ne must foot no the
amount OF all taxes so due and unpaid and
must settle with him for the taxes paid and
require from him the Treasurer's receipt
therefor.
SEC. So. On the third Monday in May of
each year, the Collector must attend ut the
Office OF the Auditor, with the assessment
book, and must furnish and oliver to the
Auditor at said time "a complete DELINQUENT
llst OF all persons and property then owing
taxes, In which list must be set down in nII-
meflcal or a ipbaoetlcal order all matters and
thlngs contained in the assessment book and
relating 10 delinquent persons or property
The Auditor must carefully compare the ''ue-
linquent list with the assessment book, and
ii satisfied that 1t contains a full and true
statement OF all taxes due and unpaid, he
must foot up the amount of taxes so remain
ing unpaid and credit the Collector herewith,
ana must settle with hiil tor the taxes and
percentages therein, collected since the De-
cember settlement, and require from him the
IreaSurer's receipt therefor. After such set
Element with the Collector the Auditor must
Charge the Collector with the amount of taxes
due on the delinquent list, with nve per cent
aided thereto, and within three days there
after deliver said delinquent list" duly certl-
fed, TO such Collector.
Sec. SO. On or within five days before or
aft6r the first Monday of June in each year,
the Collector must publish the delinquent list,
which must contain the names OF the persons
AMI a description OF the property delinquent,
and the amount of taxes and costs due, Oppo-
site each name and description, with the taxes
due on personal property added to the taxes
on real estate, where the real estate is liable
therefor or the SEX ral taxes are due from the
same person. The expense OF the publication
shall be a charge against the city. The Col
rector must append TO and publish with the
delinquent list a notice that unless the taxes
delinquent, with the costs and percentages,
are paid the real property upon which such
taxes are a lien will be sold at public auction,
at time and place designated in the notice.
The time OF sale must not be less than twenty
one nor more than tWenty-eight days from the
first publication, and the place Of sale must
be in front of the County Courthouse of Sac
ramento County. The publication must be
made once week for three successive weeks
in some daily newspaper, or supplement
thereto, published in the city. a copy of the
publication, with tee affidavit of the Collector
attached thereto that ii is q true copy of the
same, that the publication was made in q
newspaper, or supplement thereto published
in the city, and the date Of each appearance,
Shall be filed with the City Auditor which
affidavit Shall be prima facie evidence OF all
the facts stated therein.
SEC. 90. The City Collector must collect. in
addition to the taxes and percentages due on
the delinquent list, fifty cents on each tract OF
!and separately assessed, as costs for prepar-
ing the list.
SEC. 81. On the day fixed for the sale, or on
some subsequent day TO which he may post
pone II of whicn he must give notice by at
least one publication in a daily newspaper
published in this city,, the Collector, between
the hours OF 10 O'Clock a. NJ. and 3 p. NJ, must
sell at public auction the property advertised
commencing III the head of the list and con-
tinulng in the order published until com pleted.
He may postr one the day OF commencing the
sale, or tne sale, from day to day, but the sale
must be completed within three weeks from
the day first fixed.
OF any real estate offered for sale for taxes cue
thereon may designate, in writing, to the Col
lecto, prior TO the sale what portion Of the
property he wishes sold, If less than the whole;
but II he Goes not, then the Collector may des-
lgnate 1t; and the person who will take the
least quantity OF the land, or in case an undi-
ViGed interest is assessed, the smallest portion
OF the inter- 81, and pay tie taxes, percentages
and costs due, including fifty cents Tor the du-
pncatc certificate OF sac, shall be the pur-
chaser. But III case there IS purchaser in
good faith for the same on the first day The
property is offered for sale, then when the
property Is offered thei eafter for sale and there
is no purchaser III good faith for the same, he
whole amount of property ass ssed shall be
struck of 10 the City of Sacramento as the
purchaser, and the dupliy ate certificate de-
Evered to the City Treas urer and filed bv him
shall make an entry sold to the city, on the
assessment book opposite the tax, and he shall
settlement with the Auditor.
SEC. SO. II the purchaser does not pay the
taxes, percentages and costs before 10 O'clock
A. NJ. of the following day, the property, on
the next sale day, before the regular sale must
be resold for the taxes and costs, and the bid
of the person refusing to make payment shall
not be received on the sale OF any other prop
erty on the list.
SEC. "a. Before delivering any certificate of
sale the Collector must enter in q book q de-
scrlption Of the land sold, the date OF sale,
spr'S q nd
larry number the descriptions on the margin
of the book and put corresponding numUer
on each certificate, which book must be de-
lVered TO the Auditor. Such book must be
open to public inspection without Fee when
not in actual use. After receiving the amount
OF taxes, percentages and costs, the Collector
must make out and sign, in duplicate, a GER
tificate, GATED on the day of sale, stating when
KNOWN the name of the person assessed, q de-
scrtption OF the land sold, the amount paid
therefor, that IL was sold for taxes. giving the
amount and year of the assessment, the name
of the purchaser, and specifying the time
when the purchaser will be entitled to a decd
One copy of such certificate shall be delivered
to the purchaser and the other shall be filed in
the Office of the City Auditor: and upon the
filing of such certificate the lien of the city
vests in the purchaser, and Is only Invested by
the payment to him. or to the City Treasurer
for his use, of the purchase money and tifCy
per cent. thereon.
SEC. 80. Redemption of the property sold
may be made by the owner orany party in in
ereSt within twelve months from the date of
the sale, Redemption must be made in gold
or silver coin, and when made to the Treas
urer, he must credit the amount to the person
named in the Collectors certificate and pay it
on demand to him or his assignee.
SEC. SO. On presentation of the rec int of
the purchaser, or of the Treasurer tor his USE
of the total amount of redemption money the
Auditor must mark the word redeemed"
the date and by whom redeemed on the GER
titicate and in the margin of the book where
the entry OF the certificate is made.
SEC 81. Ii the property is not redeemed,
the Collector, or his successor in Office, must
make to the purchaser, or his assignee a deed
OF the property, reciting in the deed substan-
TALLY the matters contained in the certificate
and that no person has redeemed the property
during the time allowed for its redemption.
Such deed duly acknowledged, is prima facie
evidence o. the regularity of all the proceed
ings had from the assessment by the Assessor
pu toand inclusive OF the execution of the deed,
and that the grantee named in the deed is
owner of the property describ I'd therein The
deed conveys TO the grantee the absolute title
TO the lands described therein as OF the date OF
the expiration of the period of redemption free
OF all membranes, except the lien tor taxes
which may have attached subsequent to the
sale. II property sold to the City of Sacra-
mento for non-payment of taxes is not re-
deemed, the Collector or his successor in Office
must make TO the city deed of the property
the same as In the case of other purchasers: in
such case the former owner may repurchase
such property from the city at any time with
in three years next after the issuance of the
deed. upon paying 10 the city five times the
amount of the purchase price paid by the CITY
therefor, together with any other taxes and
assessments unpaid thereon, and in the event
OF such repurchase, the Mayor shall execute
q deed at the expense of the purchaser con-
veying to him the interest of the city in and to
such property. If the property is not repur-
chased within three Years, it shall, at such
time as the Board of Trustees direct be sold
at auction to the highest bidder, after at least
ten days notice by publication in some daily
newspaper OF the city, and the proceeds of the
sale shall belong to the city, and be paid into
the treasury.
SEC. 90. The City Collector shall, after the
first Monday in February in each year, cole t
the taxes due on PERSONAL property, except
anu sale at public auction of any personal
property owned by the delinquent. The sale
must be made, after tive days notice given by