The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-01

with him; and the delinquent list must re.
main on file in the Auditors Office. Interest
must be collected on all such delinquent tax ss
at the rate or two per cent. Per month rom
the time delinquent until paid.
SEC. 100. Any taxes, percentages or costs
enormously or Illegally collected may, by
order OF the Board OF Trustees, be refunded by
the Treasurer.
SEC. 101. The City Assessor. between the
first Moncay in March and the first Monday
IN july IN each year, must collect the taxes on
ali personal property; when the owner thereof
has no real estate, or when. in his opinion, said
taxes are not lien on real property sufficient
10 secure the payment, he may enforce such
collection by SEIZURE and sale OF any per-
sonal property owned by the person liable to
pay the tax. Such seizure and sale shall be
conducted i'll the same manner as provided TO
be done by the Collector by Section ninety
eight hereof. The Assessor and Collector are
governed. as to the amount OF taxes so col
lected on personal property, by the rate of the
pravioSs year. When the rate is liked for the
year IN which the collection is made, then ii a
sum in excess OF the rate mas beea collected,
the excess snail be repaid by the Treasurer 10
the person from whom IL was collected. and if
sum less than tile rate has been collected,
the deficiency must be collected, rs are other
taxes on personal property.
SEC. log. The Assessor must settle with the
City Treasurer, and pay into the treasury
weekly, the personal property taxes collected
by him. and the Auditor must, as soon as tie
assessment book for the year comes into his
hands note opposite the name of each person
from whom taxes have been so col .eeted TIE
amount thereof, and as soon as the rate tor
The year is fixed, he must also note on the
assessment book, in connection with the pre-
vlous entry, the amount OF excess or def
cheney.
SEC. 1o3. Omissions, errors, or defects OF
!ofln IN Inc assessment book, or in the delin.
quent isl, may, with the written consent of he
CITY Attorney, DE supplied or corrected by the
Assessor at any time prior 10 the sale for delin-
quent taxes. In the assessment, advertise
ment and sale for taxes initial letters. abJie
H,l m a ef and
no assessment, or act relating to the assess
ment or collection Of taxes, is illegal on nc
count OF lniorInality, nor because the same
was not completed Within the time designated
SEC. l04. All taxes assessed before this
Charter lakes effect must be elected at the
time divided tor, and under tLe laws in
force at the time the assessment WAS made
and all sucA taxes shall be valid and coIlecti
bic the same as il this Charter had not baen
adopted :
SEC. 1O5 Nothing in this Charter shall
ever be construed as permitting or author
l2lng any portion of the taxes levied and col
iected Tor the respective special funds, which
the Board OF Trustees are authorized To eStAb-
lIsh, TO be made use of IN payment of any in
debtedness of the city which existed prior 10
January /, 1883, nor shall the total amount
OF taxes collected and made use of in any one
city which existed prior TO January l. 1888
ever exceed 1ffty-1iYe cents on each one hun
dred dollars upon the assessment book.
SEC. 1O6. Should the Board OF Trustees OF
any, time deem 1T necessary for the interest
ana protection OF the city at large or any per
ton thereof, or the property or health of the
citizens thereof, or any other matter or thing.
the object Of which would be 10 advance the
interest oTthe city, to contract and create any
debts orobligations against the city tor mate
rails furnished ana labor and services perform
ed, without having the funds in the treasury To
pay the same, the said board may enter into
contracts, and create debts or obligations
without interest, and are hereby empoWere q
and authorized to levy and collect a special
tax, annually rim one levy, to pay such debts
and obligations so created, and provide the
mode and manner OF their payment; provided,
that no such debts, obligations, or claims shalt
be contracted or created against the city.
without first having been voted upon by the
qualified electors thereof, unless expressly
provided by this Charter. Notice shall be
given of suca elections by publication for not
less than two weeks there ofore, in some daily
newspaper published in the city, in which
notice the contemplated repairs or improV We
1nentS, and the cost or estimated cost OF the
same and the manner il snail be paid for, shall
te distinctly stated. If two thirds of the
votes cast at such election be in favor o.
the proposition named, tEen the board shall
be authorized to proceed with the work and TO
create the liability against tine city to the ex-
tent SO voted for. For all debts and obliga-
tons so contracted and created, the said board
shall issue warrants therefor, under the seal
OF tle city, and s. flying therein the date OF
the election by which the issuance thereof was
authorized, and the total amount OF warrants
then issued under and by virtue OF such au-
thority.