The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-29

the persons Dy whom 1t was owned or claimed,
or in whose possession or control it was, at
noon on the Iirst Monday OF March next pre-
ceding; but no mistake in the name of the
owner or supp sed owner shall render the
seSsment Invalid. In assessing solvent cred
its not secured by mortgage or trust deed, a
reduction therefrOm snail be made of debts
due 10 bona fde residents of the state. The
Assessor snail have power to and he must ey-
act from each person a 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-
1roi, 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 10 assessments and taxation the
Assessor must make an estimate OF the value
OF the property OF such person, and the value
so liked by the Assessor shall not lie 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. If the
name of the absent owner is known 10 the As
SCR, 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, to eyade taxation, must, upon
discovery, be assessed at not exceeding len
times its value and the assessment so made
must not be reduced by the Board of Trus-
tees. Any property discovered by the Asses
sor TO have escaped assessment for the last
preceding year. II SUCH DrOG6TLY 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, in which must be listed
ali property within the cit y subject 10 taxation;
winch assessment book must be com pleted by
the Assessor on or before the first monday of
July of each year. The Assessor shall also
make map book. showing a plan OF the Yari-
Gus blocks of the city, and mark thereon in
he nm off l1.ar
son TO whom it is assessed. AS soon q COM
pleted, the assessment book, together with the
map book and statements, must be delivered
10 the City Clerk, who must Immediately give
notice thereof, ana OF the time the Board or
trustees viii meet to equaliZe assessments, by
publication in daily newspaper published in
The city, and N the meantime the assessment
book must remain in his Office fer the inspec-
ton OF all ersons interested.
SEC. Il. fhe Board of Trustees must meet
on the first Monday in July of each year to
examine the assessment-book and equalize
the assessments. 1t must continue in session
1or that purpose, from time to 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
1nanner as IL may by rule prescribe 10 in
crease or lower the entire assessment roll or
Eny assessment contained therein so as to
equallZe the assessment OF property and make
j. conform 10 the true value OF such property
Ia money. No reduction must be made in the
Nalu2tion OF any property unless the party
affected thereby, or his agent files with the
bg his oath, ana showing the facts upon
which such reduction is claimed. No reduc-
ton must be made unless such person,
or MS agent, attends and answers under oath,
al questions relating to the value of the
property. The board may subpoena such wit
Iesses and hear such other evidence in rela-
non to the matter as it may deem proper.
SEC. rs. During the session of the board
il may direct the Assessor TO assess any taxa
bic property that has oscaped 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-
Tious entries) when any assessment made by
him is deemed by the board so incomplete IS
10 render doubtful the collection of the tax
The Clerk of the board must record in q book
kept Tor that purpose all changes, corrections
and orders made by the board and must enter
upon the assessment book "a changes and
corrections so made, and must on or before
the first Monday in August deliver the assess
ment book, 50 corrected, 10 the City Auditor
SEC. 20. The City Auditor, 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 OF
property, and the total valuation of all p OPP
erty on the assessment book, and must, before
the third Monday in August, report a state
1nent thereof, in writing, to the Board OF Trus
Ices.
SEC. 80. The Mayor, City Collector and City
auditor shall constitute a Board OF Estimate,
OF which beard the Mayor shall be Chairman,
and the Auditor shall be Secretary. II shall
be the duty Of said Board of Estimate, on or
before the second Monday in August of each
ear, 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
cesSltleS 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 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
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
nScal year. If such estimate shall show that
an increased amount will be required in any
specinc fund over the amount required for
such fund for the pending fiscal year, such es-
innate shall also state the reasons why such
Increase VII be required. The salaries per-
tanning TO the respective Offices held by them
snail be IN null compensation for all services
performed by the members Of said Board of
Estimate.
SEC. 81. The Board of Trustees shall estab
lish general fund, and may, also. before fix
ing the rate OF the annual city tax, by ordi-
nance establish such special and separate
funds, representing the several funded obliga-
lions OF the city, il any, and the several de-
partSnents requiring municipal expenditure
as may be necessary, which special funds shall
not be diverted TO 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 Eoard 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 uFon all property subject to
taxation in the city, and shall also at the time
of making uch levy, levy such direct special
taxes tor the special and separate funds Gre
tad or "A 81,
raise suGhcient revenue to carry on the vari-
GUS departments of the municipal government
for the current fiscal year; provided, 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
judgment against the person, and every
lien created by this charter has the effect OF an
execution levied against all property of the
delinquent, ana the judgment is not salts led
nor the lien removed until the taxes are paid
or the property sold therefor. Every tax due
upon personal property is a lien upon the real
property OF the owner thereof, from and after
twelve O'Clock neon 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
mentS on real property assessed to others than
TIE owner OF the real property, is a 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. 50. AS soon as the Board of Trustees
has liked the rates of taxes for the year the
Auditor must compute and enter in separate
CoiuiIln III tue assessment DOCK the respective
sums, in dollars and cents. re, Getting 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. Upon the receipt by him of the as
seSsnent book the Collector must publish for
at least five days notice in some daily news
paper published in the city specifying:
First-That the taxes on ali personal prop
erty, secured by real property and one
half the taxes on all real pronerfy VIII