The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-05


with him; and the delinquent list must re-
main on ME in the Auditors Office. Interest
must be collected on ali such delinquent tax IS
al the rate or two per cent. per month from
the tinle delinquent until paid.
SEC. loo. Any taxes, percentages or costs
enormously or Illegally collected may, by
order o. the Board OF Trustees, be refunded oy
the Treasurer.
SIC. IoI. The City Assessor, between the
lrst MoRGay in March and the first Monday
IN July IA each year. must collect tiie taxes on
all p 5rsonas property; when the owner thereoI
has no real estate, or when. in his opinion, sald
taxes are not lien on real property sufficient
/ 10 secure the payment, ne may enforce sucn
collection by seizure and sale % any per
sonal property owned by the person liable TO
pay the tLy. 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 ana Collector are
governed. as to the amount OF taxes so col
lected on personal property, oy the rate of the
preyious year. When the rate Is liked for the
year III which the collection IS made, then ii q
sum in exceS OF the rate if9S been collected,
the excess snail be repaid b. the Treasurer 10
the person from whom IL was collected. and ii
sum less than tee rate has been collected,
the deficiency must be collected, as are ether
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
asses ment book for the year comes into his
hands. note opposite the name of each person
from whom taxes have been SO col eeted the
amount thereof, and as soon as the rate tor
the year is fixed he must also note ON the
assessment book, III connection with the pre-
Vlous entry, me amount OF excess or def
cheney.
SEC. lob. Omissions, errors, or defects OF
form III the assessment book, or in The delin,
queat list, may, with the written consent of he
! City Attorney, be supplied or corrected BY the
Assessor at any TIME PRIOR 10 the sale for dehn-
Guent taxes. In the assessment, advertise
nlefit ana sale Tor taxes initial letters 10 ii G
Vlatlons, and figures may be made use Of and
no assessment, or act relati1i. 10 the assess
Inent or collection of taxes, is illegal on &C
count OF ihlornGilItX, nor because the stnt4
was not completed within Tie time deslgHa5cI
SEC. lo4. All taxes assessed before ass
Charter taxes effect must be Gel ecGed a tl.e
time pro, ICED Tor, ana under le laws IA
force at the time the asses nleuL WAS maze
and all Sue taxes shall be Nald and co:lecti
! Die the same as If this Charter had not been
adopted.
Sac 1o5 Nothing in tlis Charter shall
ever be construed as permitting or author
ling any portion o. the taxes levi and col
| lected Tor tie respective special funds, which
the Board OF Trustees are authorized 10 estlb-
lIsh, to be maze use OF IN pa IN Eat of any in
deDteGness Of the city Whcl existed prior to
| january i, 1SSS, nor shall The total amount
OF taxes collected and made rs OF In any ono
year Ia payment Of any Indebtedness of The
city which existed prior 10 January L, 1883,
ever exceed hity-fiNe cents on each Que hun
dred dollars upon the assessment b0Ck
SEC. l03. Should the Board OF Trustees al
any time deem it necessary for the interest
aud protection OF the city at large. or any poT.
ton thereof, or the property or health Of thC
cltlzenS thereof. or any other matter thin =
the object OF which would be TO adyanse the
interest ofthe city, 10 contract ana create any
( debts oro5iiga5ionS against tie city for mate
rails furnished and laboraTd services rerforl n.
ed, without having tie funds in the ro.lsury to
! pit7 {! same, the said board may enter iat1
contracts, and crgatc GeDts or Obligation );
W1tEoJt interest, and are neTeby euIpG were d
and authorized g. levy aud collect a special
tax, Annually orin one levy, t. pay such deots
ana OBLIGATIONS so created, ana provide the
moGe and manner OF their payment; prouitled
that 20 such debts, Obligations, or cltiils shali
be contracted or crea;eI against the city
without first having been voted upon by the
! qGaii.cd electors thereof, unless expires ;!y
provided by this Charter. Notice shall be
given of such elections By publ cation Tor not
less than two weeks there ofore III some daily
/ newspaper published III the city, III which
notice the contemplated repairs or iIupro re-
mcnts. anu the cost or estimated cost Of the
same and The manner II siiaIl be raid Tor, shan
/ be distinctly stated. II two thirds OF tie
| votes cast at such election be in "a yor ot
/ the proposition named. then the board stall
be authorized 10 proceed with the work and to
create the liability against TIE city To the eX
| tent 80 yotei To-. Fer all debts and 0bIga
tons 50 contracted and created, the said board
saall issue warrants therefor, under the seal
OF tle city, and flying therein the date o.
the election by Vhichtue issuance thereof was
authorized and the total amount on warrants
then issued under ana by virtue OF such au-
thoriiy.