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

time the first instaIlment is due; and pro
rtded, further. that the taxes on all personal
property, unsecured by real property, Shall be
due and payable Immediately after the assess
ment OF said personal prop, r5y is made.
SEC. 81. On the third Monday in Deem
Ger or 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 tnat
the statements there appearing OF taxes due
and unpaid are correct, he must foot up the
amount or all taxes SO due and unpaid, ana
must settle with hlm for the taxes paid, and
require from him the Treasurer's receipt
SEC. IS. On the third Monday In May of
each year, the Collector must attend at the
Office OF the Auditor, with TIE assessment
book, and must furnish and oliver TO the
Auditor at said time a complete delinquent
list OF all persons and property then owing
taxes. In which list must be set down In Gu-
meflclf or alphabetical order all matters and
things contained in the assessment book and
relating to delinquent persons or property
The Auditor must carefully compare the '.de-
hnquent lIst' with the assessment book, and
II satisfied that it contains q full and true
statement OF all taxes due and unpaid he
must foot up the amount Of taxes remain
ing unpaid and credit the Collector herewith
and must settle with him for the taxes and
percentages therein, collected since the De
cenber settlement, and require from him the
TTeasurer's receipt therefor. After such SCI
tlement with the Collector the Auditor must
charge the Collector with the amount of taxes
due on the delinquent list, with I'VE per cent.
after deliver said delinquent list" duly eertl-
fed, TO such Collector.
SEC. 50. On or within five days before or
aiter The first Monday of June IN each year,
the Collector 10 ust publish the delinquent list
which must contain the names OF the PERSONS
an description of the property delinquent,
ana 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 seN erai taxes ara due from the
n. ) a.
snail be q charge against the city. The COL
rector must append to and publish with til G
dellnquent 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 viii be sold at public auction,
al a time and place designated in the notice
The time OF sale must not be less than twenty
one nor more than twenty-eignt 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 u week for three successive weeks
IN some daily newspaper, OF supplement
thereto, published III the city. a copy OF the
publication, with tne affidavit Of the Collector
attached thereto taaJ 1t is o true copy of the
same, that the publication was made IN a
newspaper, or supplement thereto published
in the city, and the date of each appearance,
shall be fled with the City AuoiRr, whi3n
affidavit Shall be priIna Iacie 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, ntty cents on each tract of
| ing the list.
SEC. 81. On the Cay fixed for the sale, or on
some subsequent day to which he may post
pone IL tof wliich he must give notice by aC
least one publication IN daily newspaper
published in this city,, the Collector, between
The hours OF o O'Clock A. n. and 3 =. NJ, must
sell at public auction the property advertised.
commencing al the head OF the list and con
tlnuing in the order published until com pleted.
He may pOStl One the day Of commencing the
sale, or the sale. from day TO day,.but the sale
wi rolr
the day first fXed.
SEC. 80. The owner or person in possession
OF any real estate offered for sale for taxes due
thereon may designate, in writing, to the Col
lect0r prior TO the sale what portion of the
property he wishes sold. il less than the who l.:
put II ne Goes not, then the Collector may deS-
lgnate II; and the person who Will take the
| least quantity OF the land, in case an undi-
yided interest is assessed, the smallest portion
OF the inter1 ST. and pay the taxes, percentages
ana costs cue, including fifty cents Tor ttle du-
| pticate certificate OF sale, shall be the pur-
chaser. But in Case there is no purchaser in
good 1alth tor the same on the nrst day The
property is offered Tor sale, then wheiFv the
property Is offered the CATER Tor sale ana there
IS no purchaser IN good iaith for the same, the
Whole amount OF property ass ssed snail be
struck of to the City of Sacramento as the
| purchaser, and the duplicate certificate de-
lfyered to the City Treas urer and filed by him
in his Office; and in such case the Collector
shall make an entry sold to the city, on the
assessment book opposite the tax, and he snail
| be credited with the amount thereof in his
settlement with the Auditor.
SEC. SO. II the purchaser does not pay the
taxes, percentages and costs before 10 clock
A. M 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 tie person refusing 10 make payment snail
not be received on The sale OF any other prop
| erty on the list
SEC. Sd. Before delivering any certificate of
/ sale the Collector must enter in a book de-
! scription of the land sold, the date of sale.
! purchasers name and amount paid, and regu-
| larry number the descriptions ON the margin
! OF the book and put corresponding, mum Ser
on each certificate, which book must be de-
| livered 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, u GER
tif1cate, dated on the day of sale, stating when
known the name of the person assessed q de-
cription OF the land sold, the amount paid
therefor, that it 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 q deed.
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 fifty
per cent. thereon.
SEC. 50. Redemption of the property sold
may be made by the owner or any party in in
! terest 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 Derson
| named in the Collectors certificate and pay il
on demand to him or his assignee.
SEC. 90. on presentation OF the receipt of
the purchaser, or of the Treasurer for his use,
| OF the total amount OF REDEEM ption money, the
Auditor must mark the word redeemed, -
! the date and by whom redeemed, on the GER
! tificate and in the margin of the book where
| the entry OF the certificate is made.
SEC. 81. If 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 OF the regularity of all the proceed
ings had from the assessment by the Assessor
pu to and inclusive ofthe execution of the deed,
and that the grantee named in the deed is
owner OF the property described 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 ali membranes, except the lien for 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 repurchasa
such property from the city at any time with
in three years next after the issuance of the
deed, upon paying TO 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
deed at the expense of the purchaser. con-
yeying TO him the inter est Of the city in and to
such property. II 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 bS publication in some daily
newspaper of the city, aud the proceeds of the
| sale SHALL belong TO the city, and be paid into
the treasury.
SEC. 9S. The City Collector shall. after the
first Monday in February in each year, collect
where real estate is liable therefor. by seizure
Gnu sale at public auction of any personal
! property owned by the delinquent. The sale