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

the persons by whom 1t was owned or claimed,
or In whose possession or control 1t was, at
noon on the first Monday of March next pre-
ceding; but no mistake In the name OF the
owner or supposed owner shall render the as
sessment invalid. In assessing solvent cred
Its not secured by mortgage or trust deed, a
reduction therefrom shall be made of debts
Que to iona 1de residents of the State. The
assessor shall have power to and he must 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 oath
the statement herein provided for, or to COM
ply with the other requirements OF this Char
Ter relating TO assessments and taxation, the
Assessor must make an estimate OF the value
o! the property of such person, and the value
so fixed by the Assessor shall not be reduced
by the Board of Trustees.
SEC. "a. Ii the owner or claimant of any
property, not listed by another person, is abb
sent or unknown, the Assessor must make an
estimate of the value OF such property. II the
name of the absent owner is known 10 the As
sor, the property must be assessed in his
name; If unknown, the property must be as
sessed to unknown owners."
SEC. rs. Any property willfully concealed,
removed, transferred or misrepresented by the
owner thereof, 10 evade taxation, must, upon
discovery, be assessed at not exceeding ten
times its value, and the assessment so made
must not be reduced by the Board of rrus-
tees. Any property discovered by the Asses
sor TO have escaped assessment for the last
preceding year, II SQcn properly Is owned or
controlled by the same person who owned or
controlled il for such p eceding year, may be
assessed at double its Value.
SEC. rs. The City Assessor must prepare an
assessment book with appropriate headings al
phabetically arranged, III which must be lis t d
all property within the city subject to Ration;
which assessment book must be com pleted by
the Assessor on or before the first .donday of
July of each year. The Assessor shall also
make map book. showing pan OF the vari-
Gus blocks Of the city, and mark thereon in
thereon n a
son to whom ii Is assessed. As soon a. COM
pleted, the assessment book, together with the
map book and statements, must be delivered
TO the City CLERK, who must Immediately give
notice thereon, and of the time the Board OF
trustees will meet to equalize assessments by
publication in daily newspaper published in
The city, and in the meantime the assessment
book must remain in his Office Il r the inspec-
ION OF ali Persons interested.
SEC. n. The Board of Trustees must meet
on the first Monday In July of each wear 10
examine the assessmentbook and equalize
the assessments. 1t must continue in session
1or that purpose, from time 10 time, until the
business OF equalization is disposed Of but
not later than the third Monday in July. The
board has power, after giving notice IN such
manner as IL may by rule prescribe, to in
crease or lower the entire assessment roll or
any assessment contained therein, so as to
equaIiZe the assessment OF property and make
IL conform to the true value of such property
IN money. No reduction must be made IN the
valuation of any property unless the party
affected thereby, or his agent files with the
by his oath, and showing the facts upon
which such reduction is claimed. No reduc-
ton must be made unless such person.
or his agent, attends and answers under oath,
all questions relating to the value of the
property. The board may subpoena such wit
3esses and hear such other evidence il rela-
ton TO the matter as it may deem proper.
SEC. Is. During the session of the board
u may direct the Assessor to assess any taxa
BILE property that has escaped assessment or
10 add TO the amount, number or quantity of
property, when false or incomplete list has
been rendered. and to make ana enter new
assessments tat the same time canceling pre-
NlOus entrleS) when any assessment mt,de by
MIN Is deemed by the board so incomplete as
to render doubtful the collection of the tax
The Clerk OF the board must record in a book
kept for that purpose ali changes, corrections
and orders made by the board and must enter
Qpon the assessment book al changes and
corrections so made and must on or before
the first Monday in August deliver the assess
ment book, SO corrected, TO the City Auditor.
SEC. 70. fhe City Auditor, as soon as the
assessment book is delivered 10 him by the
Clerk, must proceed TO add up the valuations
and enter the total valuation of each kind or
property, and the total valuation of all prop
erty on the assessment book and must Lefore
the third Monday in August, report q state
ment thereof, ia 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
and the Auditor shall be Secretary. It shall
oe the duty Of said Board OF Estimate, OF or
YEAR, to prepare and transmit to the Board of
Trustees, accompanied by estimates and re-
ports from the various departments OF the city
government, an estimate OF the probable ne
cessitles OF the city government for the next
ensuing fiscal year, giving the amount re-
quired TO meet the sinking and interest funds
Tor any and all 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
eral SPECIFIC funds to 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 g1yean estimate OF what amount will be
required to be levied and collected by tax
upon all property in the city subject to taxa
lion, in order to meet the necessities of such
nscal year. If 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 he in full compensation for all sereice
performed by the members OF said Board OF
Estimate
SEC. 81. The Board of Trustees shall estab-
lish general fund, and may, also, before Fl x
ing the rate OF the annual city tax, by ordi-
nance establish such special and separate
FUNDS, representing the several funded obliga-
tions of the city, If any, and the several de-
partments requiring municipal expenditure
as may be necessary, which special funds shall
not be diverted TO any other purposes than
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 upon 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; prorided, that the
levy for the general fund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect OF
a 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 n 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 a lien against the property as
sessed; and every tax due upon improve
nents on real property assessed to others than
the owner OF tne real property, is lien upon
liens attach at twelve O'Clock noon OF the first
Monday IN March in each year.
SEC. So. As soon as the Beard of Trustees
has fixed the rates of taxes for the year the
Auditor must compute and enter in q separate
column in the assessment book the respective
sums, in dollars and cents, rejecting the frac-
tons of a 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. Upon the receipt by him of the as
seSsment book the Collector must publish for
at least nve days notice in some daily news
paper published in the city, specifying:
F1rst-That the taxes on all personal prop
erty, secured by real property and one
half the al rao1