The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-08

tne persons by whom IL was owned or claimed,
or IN whose possession or control il was, at
noon On the first Monday of March next pre-
eeding; but no mistake in the name of the
owner or supposed owner shall render the as
sessment invalid. In assessing solvent cred
is not secured BY mortgage or trust deed, a
reduction therefrom shall be made of debts
Cue to bona Jlde residents of the State. The
Assessor shall have power TO and he raust ex-
act from each person statement in writing,
under oath, setting forth specifically all the
real and personal property owned by such
person, or IN his possession, or under his con-
troll, at noon on the first Monday in March.
If any person, after demand made by the As
SCISSOR, neglects or refuses 10 give under cath
Inc statement herein provided for, or TO COM
lily with the other requirements OF this Char
ter relating 10 assessments and taxation, the
Assessor must make an estimate of the value
OF the properly of such person. and the value
so fixed by the Assessor shall not be reduced
ly the Board OF Trustees.
SEC. "a. II the owner or claimant of any
property, not listed by another person, is ab-
sent or unknown, the Assessor must make an
estimate OF the value of such property. If the
name of the absent owner is known 10 the As
sor, the property must be assessed in his
lame; if unknown, the property must be as
fessed to unknown owners
SEC 70. Any property W1lIIuIy concealed,
removed, transferred or m isTepresentcd by the
owner thereof, to evade taxation, must, upon
discovery, be assessed al not exceeding ten
times it's value, and the assessment so made
must not be fcdueed by the Board OF Irus-
ices. Any property discovered by the Asses
t0r 10 have escaped assessment for the last
controlled by the same person who owned or
controlled 1t for such pl eceding year, may be
assessed at double its alue.
SEC. 76. The City ASSESS or must prepare an
assessment book, with appropriate headings al
ha5etically arranged, in Which must be list q
til property within the ySu beet to Ration:
which assessment book must be &C N 0leted byr
The Assessor on or before the first -donday OF
July Of each year. Tie Assessor shall also
make map cook. showing a plan of the vari-
Gus blocks OF the city, and mark thereon in
Zach subdivision thereof the name of the ger
son 10 whom it is assessed. AS soon a. com
tIeted, the assessment book, together with the
map book and statements, must be delivered
o the City Clerk, who must Immediately give
notice thereof ana OF the time the Board OF
trustees Will meet to equaiize assessments, by
publeatlon IN q daily newspaper published in
ne city, and in the meantime the assessment
look must remain in his Office FL the inspec-
lion OF ali parsons interested.
SIC. n. me Board of Trustees must meet
on the first Monday ia July of each year to
examine the assessinent-booz and equalize
he assessments. 1t must continue in session
gOr that purpose, from time TO time, until the
business OF equalization is disposed OF but
not later than the third Moncay in July. The
7oard las power, aiier giving notice in such
manner as it may by rule prescribe, to in
crease or lower the entire assessment roll. or
any assessment contained therein, so as to
equalize the assessment OF property and make
e conform TO the true value Of such property
"a money. NO reduction must be made ii the
Taluifion OF any property unless the party
affected thereby, or his agent tiles with tie
joard a written application therefor, verified
~ his oath, and showing the Iac.s uBon
which such reduction Is claimed. no reduc-
Don must be made unless such person
or his agent, attends and answers under oath
al questions relating to the value of the
property. The board may subpoena such wit
Aesses and hear such other evidence in rela-
lion 10 the matter as it may deem proper
SEC. rs. During the session of the board
y may direct the Assessor 10 assess any taxa
pic property that has escaped assessment, or
20 add To the amount number or quantity of
property, when false or incomplete list has
and n Ia ltI ont Vokasr
assessments tat the same time canceling pre-
Hlous entriesl when any assessment made by
him Is deemed by the board so incomplete as
10 render doubtful the collection of the tax
khe Clerk OF the board must record in q BOOK
Kept fer that purpose all changes, corrections
and orders made by the board and must enter
corrections SO made, and must on or before
the first Monday in August deliver the assess
1nent book, SO corrected, 10 the City Auditor.
SEC. 70. The City Auditor, as soon as the
assessment book IS delivered 10 him by the
Clerk, must proceed to add up tie valuations
md enter the total valuation of each kind OF
property, and the total valuation of all Drop-
erty on the assessment book, and must, Before
The third Monday i'll August, report state
1nent thereof, in writing. to the Board OF Trus-
tees.
SEC. so. The Mayor, City Collector and City
Auditor shall constitute a Board OF Estimate
Of which board the Mayor shall be Chairman
AID the Auditor shall be Secretary. 1t snail
De the duty OF said Board OF Estimate, on or
before the second Monday In august of each
Trustees, accompanied by estimates and re-
ports from the various departments OF the city
government, an estimate of the probable ne
ctsSities OF the city government for the next
ensuing fiscal year, giving the amount re-
CURED to meet the sinking and interest funds
Tor any and ali valid outstanding debts, to-
gether with The amount needed Tor salaries
and the probable wants of all The departments
of the city government in detail, and showing
specifically the necessities of each of the sew
effil SPECIFIC funds 10 be provided for in the
treasury. The estimate shall also show as
nearly as may be, what amount of income and
revenue is Likely TO accrue to the treasury,
and be collected. from fines, licenses, water
rates, harbor dues and all other sources of
revenue, exclusive OF taxes upon property. and
shall give an estimate OF what amount will be
required to be levied and collected by tax
upon all property in the city subject to taxa
ton, in order to meet the necessities of such
fiscal year. II such estimate shall show that
an increased amount will be required in any
specific fund over the amount required for
such fund for the pending fiscal year, such es-
innate shall also state the reasons why such
increase VIII be required. The salaries per-
tanning to the respective Offices held by them
shall be in full compensation for all ser gices
Estimate.
SEC. 81. The Board of Trustees shall estab-
fish general fund, and may, also. before fl x
ing the rate oil the annual city tax, by ordi-
nance establish such special and separate
funds. representing the several funded obliga-
lions OF the city, if any, and the several de-
partSnentS requiring municipal expenditure,
IS may be necessary, which special funds shall
not be diverted 10 any other purposes Than
that for which they have been specifica Y
created, except OF balances in excess, at the
end of the fiscal year.
SEC. So. The Board of Trustees must on or
before the first Monday in September, in each
year, by ordinance, fix the rate of taxes TO be
levied, and levy the taxes for general NUM-
cipal purposes uTon all property subject to
taxation in the city and shall also at the time
of making such levy, levy such direct special
taxes for the special and separate funds Gre
ated or provided for as shall be necessary to
raise SUFFICIENT revenue TO carry on the vari-
Gus departments of the municipal government
for the current fiscal year; prOUided, that the
levy for the general fund shall not exceed one
dollar Tor each one hundred dollars upon the
assessment book. Every tax has the effect OF
q Judgment against the person, and every
lien created by this charter has the effect OF an
execution levied against all property of the
delinquent, and the judgment is not satisfied
nor the lien removed until the taxes are paid
or the property sold therefor Every tax due
upon personal property is lien upon the real
property OF the owner thereof, from and after
twelve o'clock noon OF the first Monday in
March In each year. Every tax due upon real
property is lien against the property as
sesSed; and every tax due upon improve
meats on real property assessed to Others than
TIE ~. owner OF the real property, is lien upon
the land and improvements, which several
liens attach at twelve O'clock noon OF the first
Monday IN March in each year
SEC. So. AS soon as the Board of Trustees
has fixed the rates of taxes for the year the
Auditor must compute and enter in q separate
column IN the assessm ent book the respective
uOttsttS anu CeulS, eStiuR the frac-
tons OF cent, 10 be paid on the property
therein enumerated, and foot up the columns
showing the total amount OF such taxes, and
ON or before the fourth Monday in September
he must deliver said corrected and completed
assessment book to the City Collector and
charge the Collector with the full amount OF
the taxes levied.
SEC. 81. { pom the receipt by him of the as
sessment book the Collector must publish for
at least i've days notice in some daily news
EapeF published IL the city, specifying:
tlrst- That the taxes on ali personal prop
erty, secured by real property, and one