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

with him; and the delinquent list must re-
main on file in the Auditors Office. Interest
must be collected on all such delinquent taxes
at the rate of two per cent. per month from
the time delinquent until paid.
SEC 1Oc. 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
Hrst MonCay In March and the first Monday
In July IN each year, must collect the taxes on
all PERSONAL property; when the owner thereof
has no real estate, or when. in his opinion, SAID
taxes are not a 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 in 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 coll
previous year. When the rate is Ixed for the
| year in which the collection is made, then if a
sum in eXccs' of the rate has been collected,
the excess snail be repaid by The Treasurer to
| the person from whom II was collected. and if
u sum less than the rate hiss been collected,
| the deficiency must be collected, as are other
! taxes on personal property.
SEC. 102. The Assessor must settle with the
| City Treasurer, aad pay into the treasury
! weekly, the personal property taxes collected
| by him and the Auditor must as soon as the
assessment book for the Year comes into his
| hands, note opposite the name of each person
| from whom taxes have been so col o tied the
| amount lIicfCOi anu as soon the rate for
! the year Is fixed he must also note on the
assessment book, in connection with tie pre-
Nious entry, The anoant OF excess or oefi-
! ciency.
| SEC 1O3. Omissions. errors. or defects of
! form in the assessment book, or in the dein-
quelt list, may, with the written consent OF he
cliy Attorney, oe supplied or corrected by the
Assessor AT any time prior to the sale for delIl-
| ..uSnt taxes. In the assessment, advertise
ment and sale for taxes. initial letters no re
vlations. and figures may be made use Of, and
/ N &c. mt
lnent OF collection OF iaXes is Illegal on nc
count OF informaity, nor Because the same
was not completed within the time designated.
SEC. 1U4. All taxes assessed before this
| Charter takes effect must be col ected al tie
] time pro iGe1 Ior, aud under ne laws in
force at the tine the assessment was made,
and all sue taxes snail be valid and collect
1 bic the same as II this Charter had rot been
| ADOPTED.
SEC. l05. Nothing III tais Charter shall
ever be construed as permitting or author
| izing any portion OF the taxes lewis and col
| lected tor tie respective special funds, which
the Board OF Trustees are authorized to estab-
lIsh, TO be MADE use of in pay IN mt Of any III
/ deotetiness of the city which existed prior 10
January i, 1855, nor shall the total amount
OF taxes collected and made u.s. of IN any one
year III payment OF any indeotednCS IS OF The
city which existed prior to January /, 1883,
ever exceed flfty-iiNe cents on each one hun
/ dred dollars upon the assessment book.
SEC. 1O6. Should the Bcard of Trustees at
an time deem II Necessary for the interest
and protection or the city aJ large. or any por-
! ton thereof. or the property or health of the
J citizens thereof, or any other matter or thin =.
! the object OF which would be 10 advance the
interest oithe city, 10 con tract ana create any
debts orooligattons against the City Tor mate
rails furnished and laoGr and services perf3ral-
ed, without having the funds in the tre.isUr, TO
| pa, II e same, the said board may enter Into
| contracts, and create douts OF obligation :.
| witkOIt interest, and are hereby einpowert q
and authorized To levy and collect u special
! tax, Annually or in one levy, t. pay such Geots
| ana oblis atoms SO created, and provide the
mode and manner OF their payment; provided,
that no such debts, obligations, 0. Claims shall
/ be contracted or crea el against the CITY.
| without nrst having been voted upon by the
! qualified electors thereof, unless expressly
provided by this Charter. Notice shall be
! given Of such elections by publ cation ioc not
less than two weeks Lnele otore in some daily
newspaper published in the city, in which
notice the contemplated repairs or ilnpro ve-
mentS, and the cost estimated cost of the
same ana the manner il snail be paid for shah
| be distinctly stated. II two thirds OF the
Votes east at such election be in favor oil
| the pi OPPOSITION named. then tie board saall
be authorized TO proceed with the work and to
create the liability against the city to the eX-
! tent so yoied for. For all debts ana ohliga-
! tons SO contracte and created, the said board
! shall issue warrants therefor, under the seal
OF tne city, and $ flying therein the date oil
! the election by winch the issuance thereof was
autht rized, ana taa total amount OF warrants
! then issued under and by yirtue OF Such au-
1 thority.