The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-26

per cent. thereon; psoufdcd, however that the
entire tax ON real property may be paid ut the
time the first installment is due; aud pro
clsled, f,tyther, that the taxes on all personal
property, unsecured by real property, shall be
due ana payable Immediately after the assess
inent OF ala FerSonai pro ~ Is made.
SIC. So. ON the third Monday in Deem
Der 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 II satisfied that
the statements there appearing OF taxes dCe
and unpaid are correct, he must foot up the
amount or 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. SIS. On the third Monday in May of
each year, the Collector must attend st the
Office OF the Auditor, with the assessment
book, and must furnish and deliver To the
Auditor ut said time a complete delinquent
ltSt' OF al persons and property then owing
taxes, In which list must be set down in nu-
meeieal or alphabet order all matters and
things contained in the assessment book and
relating 10 delinquent persons or property.
The Auditor must carefully compare the de
ltnquent list With the assessment book. aud
If satisfied that 1t contains full ana true
statement of NIL. taxes due and unpaid. he
must foot up the amount of taxes SO remain
ing unpaid and credit the Collector Herewith
and must settle with him for the taxes and
percentages therein, collected since the De
cemher settlement and require from him the
lfe3strerS receipt therefor. After such SET
tlcment with the Collector the Auditor must
cuarge the Collector With the amount of taxes
due on the delinquent list, with ave per cent.
added thereto. and within three days there
after deliver said delinquent list" duly certi-
fled 10 such Collector.
SRc. SO. On or within five days before or
amer the first Monday of June IN each year,
the Collector must publish the delinquent list,
which must contain the names of the persons
nm a description ol the property delinquent,
aud the amount OF taxes and costs due, oppo-
site each name and deScrip ttou, with the taxes
due ON personal property added 10 the taxes
ON real estate. where the real estate is liable
therefor or the several taxes are due from the
same person. The expense OF the publication
shall be n charge against the city, The COL
hector must append 10 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 n 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 n week for three successive weeks
in some daily newspaper. or supplement
thereto, published in the city. y copy of the
publication. With the affidavit OF the Collector
attached thereto that IL is n true copy of the
same, that the publication WAS made in Il
newspaper, or supplement thereto. published
in the city, and the date OF each appearance.
shall be filed with the City Auditor, which
affidavit shall he prima facie evidence OF all
the facts stated therein.
SEC, 80. The City Collector must collect in
addition 10 the taxes and percentages due ON
the delinquent list, hitv cents ON each tract of
land 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 IL ,of which he must give notice by at
least one publication in a daily newspaper
published IN this cttyl, the Collector between
the hours OF o O'Clock a. N. and 3 Z. NJ, must
sell st pubNc auction the property advertised.
commencing ri the head OF The list and con-
tlnntn2 IN the order published until conn leted.
lie may postl oae the day Of commencing the
sale, or toe sale from Gay TO day, but the safe
must be completed within three weeks from
the day first liked.
SEC. 90. The owner or person IN possession
OF any real estate offered Tor sale for taxes cue
thereon may designate, in writing. to the Col
lector prior 10 the sale what portion OF the
property he wishes sold. IL less than the whole
out ii he Goes not, then the Collector may DIES
ignate II; and the person who viii take the
least quantity Of the land. or in ease an undi-
Ni6c6 interest is assessed, the smallest portion
of the interest. and pay me taxes. pcrcen tSgeS
and costs due, including !lity cents for the 0u-
pticate certificate of sale. shall be the puv-
chaser. RCt Ia case there Is no purchaser in
good iaith for the same ON the urSt day the
property Is offered Tor sale then when the
property is Offered thei CATER for sale and there
is no purchaser in good issLlO for the same the
whole amount OF property ass sSed snail be
struck of 10 the City OF Sacramento as the
purchaser, and the dupliS ate certincate de-
llvered 70 The City Treas UCer ana filed by him
in his Office: and in such case the Collector
shall make an entry sold TO the city, on the
be credited with the amount thereof in his
settlement with the Auditor.
SIC. 9S. II the purchaser does not pay the
taxes, percentages and costs before 10 O'clock
\. NJ. or the following day, tue property. on
the next sale day before the regular sale. must
he resod Tor the taxes and costs. and the bid
OF the person refusing 10 make payment shall
not be received on the sale OF any other prop
eTtN on the list
Sgc. "a. before delivering any certificate of
sale the Collector must enter in n book a de-
Scrlption OF the land sold, the date OF sale
purchasers name AMI amount paid. and regu-
larry number the descriptions on the margin
of tile book and put a corresponding numUer
ON estch certificate, which book must he de
liVerea 10 the Auditor. Such book must be
open 10 pubic inspection, without fec. when
not in actual use. After receiving the amount
% taxes. percentages and costs. the Collector
must make out and sign. in duplicate. "A Ger
uiiCate, Gated on the day of sale, stating when
known the name Of the person assessed, a de-
scripuon OF the land sold, the amount paid
tht refor. that it WAS sold for taxes giving the
amount and year of the asses Slucat. the name
OF the purchaser, and specifying the time
when the purchaser will be entitled to a deed
one copy of such certificate shall be delivered
10 the purchaser and the other shall be filed in
the office OF the City Auditor aud upon the
Ming of such certiIicale the lien Of The city
vests in the purchaser. and Is o3lN Invested ny
the payment TO him. or 10 the CITY Treasurer
for his OSe, OF the purchase money and lily
$50. 80. Redemption of the property sold
may be made by the owner or any party in in
4CSC>k Win n Twelve months nom the
the sale, redemption must be made in geld
or silver coin. and when made to the Treas
uper, he must credit the amount - the person
named In the Collectors certificate, and pay il
on demand 10 him or his assignee.
SIC. go, On presentation OF The rec aipt of
the purchaser. or % the Treasurer for nis use
oi the total amount 81 redemption money the
Auditor must mark the word redeemed, =
the date and by whom redeemed, on the GER
tlicate and IN the margin of the book where
the entry OF the certificate is made.
II lfss i ~ nd 1,,sa
the Collector. or his SUCCESSOR In Office, must
make 70 the purchaser, or his aSSi2ne6. a deed
of The property, reciting in the deed suhstan-
TALLY the matters contained IN the certificate,
ana that no person has redeemed the property
during the time allowed for its redefnpsioll.
Such deed, duly acknowledged. is prima Iacie
evidence o. the regularity OF all the proceed
ings had nom the assessment by the Assessor
pGl foSnd inciuSiv ~ the execution OF the deed
and that the grantee named in the deed is
owner % the property described therein. The
deed conveys 10 the grantee the absolute title
10 ite lands described therein aS of the date of
the expiration Of the period Of redemption free
OF AL iilcU2noT2nces. except the lien tor taxes
which may have attached subsequent to the
sale. II property sold 10 the City of Sacr.a-
nlento fer noS-psYment OF taxes IS nor re-
deemed. the Collector or his successor IN Once
must make 10 the city q deed OF the property
the same as In the case 0f other purchasers. IN
such case the former owner may repupchaSa
such property t0m the city at any time wiz IL
IN three years next after the issuance OF tue
deed. upon paying Ia Ire city i've times the
amount OF TIE purchase price paid by the city
therefor, together with any other taxes and
assessments UNI aid IAereou and ia The event
% such repOrchase. the Mayor shall execute
. deed at The expense Of the purchaser. Goa
viewing 10 alto the interest OF The city IN and TO
such property. 1.-THE properly i not repuT>
chased Within three years, IL shall. at such
time as the SaSaTys Of Trustees direct, be sold
AZ aCcttoa 20 the highest bidder, after at least
ten days notice by publication IN some daily
newspaper os Ele city. slld the proceeds OF The
safe snail belong 10 the city and he paid iato
the Eress0ry.
first Monday in February in each Year, cosle.t
the taxes due on y cs0nal property. except
wilere real estate = liable theTclor. by seizure