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

aoie. ana OF all property IN the city subject to
taIation, and must asSCss such property TO
tie persons by whom IL WAS owned or claimed
or IN whose possession or control it was, at
noon on the first Monday of March next pre-
cedtns; but no mistake in the name OF the
owner or supposed owner shall render the as
seSsmcnt tnNaud. In assessing solvent cred
Its not secured by mortgage or trust deed, a
reduction therefrom shall be made OF debts
Que TO hoau ride residents OF the state The
Assessor shall have power TO and he must ex-
act rom each person statement in writing,
under oath. setting iortn specifically all the
resi- and personal property owned by such
person, or in his possession, or under his con-
troll, At noon on the nrst Monday in March.
III any person, after demand made by the As
SCISSOR, neglects or refuses 10 give under oath
tie statement herein provided for. or to COM
ply with the other requirements OF this Char
ter relating TO assessments and taxation, the
Assessor must make an estimate OF the value
o. the property of such person, and the value
so fixed by tie Assessor shall not be reduced
by the Board of Trustees.
SIC. -. If the owner or claimant of any
property, not listed by another person, is alb
sent or unknown, the Assessor must make an
estimate of the value OF such property. II the
name of the absent owner IS known 10 the AS
sor, the property must be assessed III his
name; II unknown. the property must be as
seSseu TO "unknown owners"
SIC. 20. Any property wilfuly concealed,
removed. transferred or misrepreSenteG by the
owner thereof, TO evate taxation must. upon
discovery. be assessed at not exceeding ten
times its value, and the assessment SO made
nustnot be reduced by the Board of TruS-
tees. Any property discovered by the Asses
scr TO have escaped assessment for the last
preceding year. If such property is owned or
controlled by the same person who owned or
controlled IL for such preceding year, may be
assessed at double It's Value.
SEC. rs. The City Assessor must prepare an
assessment book with appropriate headings al
phaheticalty arranged, IN which must he list d
ali property within the city subject 10 taxation:
winch assessment book must he com oleted by
the Assessor on or before the first monday OF
July of each year. The Assessor shall also
xtNsk
COS blocks Of the city, anu mark thereon in
each subdivision thereof the name OF the per-
son TO whom IL is assessed, AS soon a. conf
pleted, the assessment book, together with The
map book and statements, must lie delivered
Ia the City Clerk, who must Immediately give
notice thereof and OF the time the Board OF
trustees Will meet 20 equalize assessments, by
publication in a daily newspaper published in
the city. ana IN the meantime the assessment
book must remain in his Office for the inspee-
tion OF all = arSons interested.
SIC. -. fhe Beard of Trustees must meet
on the FIRST Monday in July OF each year TO
examine the aSSessment-boolI and equalIe
the assessments. IL must continue in session
Tor that purpose. nom 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
manner as ii may by rule prescribe. TO in
crease or lower the entire assessment roll or
amy assessment contained therein, so as 10
eQualiEe the assessment OF property and make
II conform 10 the true value OF such property
IN money. No reduction must he made in the
valuation of any property unless the party
affected thereby, or his agent files With the
hoard a written application therefor verified
by his oath, and showing the facts upon
which such reduction IS claimed. No reduc-
ton must he made unless such person,
or his agent, attends and answers under oath,
all questions relating To the value OF the
property, The board may subpoena such Wit
neSses and hear such other evidence in rela-
ton TO the matter rs il may deem proper,
SEC -. During the session OF the board
il may direct the Assessor 10 assess any taxa
tS Naa4f ssSS nafa
To add 70 the amount, number or quantity OF
property. when u false or Incomplete list has
been rendered. and 10 make and enter new
assessments tat the Same time cancehng pre-
Nious entrcSl when any assessment made by
him Is deemed by the board so Incomplete as
TO render doubtful the collection OF the tax.
The Clerk OF che board must record in book
Kept tor that purpose all changes, corrections
aud orders rade oy the board, and must enter
upon the assessment book al changes and
cefrections 50 made, ana must on or before
the first Monday in Angus; deliver the assess
ment book. SO corrected, 10 the City Auuitor.
SEC. -. The CITY .Auaitor, as soon as the
assessment book Is delivered 10 him by the
Clerk. must proceed 10 add up tie valuations
ana enter the totsd valuation OF each kind OF
property. and the total valuation of all prop
ertS ON the assessment book, and must. Oeiore
the third Monday in August. report a state
ment thereof. IN writing. 10 the Board OF TrCs-
tees
SEc. so. The Mayor, City Collector and City
Auditor shall constitute n Board Of Estimate
of which beard the Mayor shall be Chairman
and the Auditor shall be Secretary. Et shall
be the duty OF said Board of Estimate, on or
before the second Monday in August OF each
YEAR. 10 prepare and transmit to the Board of
Trustees, accompanied by estimates ana r.
ports tfom the various departments al the city
government, an estimate o. the probable ne.
cesStJeS Of the city government Tor The next
ensuing fiscal year, giving the amount re-
oulred 10 meet the sin King and interest f1udS
Tor any and all valid outstanding debts. To-
getAer With tue amount needed for salaries
aud the probable wants OF ali the departments
specifically the necessities OF each OF the sew
eTS4 SPECIFIC fOadS 10 6e provided fer in the
treasury. The estimate shall also show, as
nearly rs may DC, what amount of income and
revenue is likely 10 accrue 10 the treasury
aud be collected. nom fines, licenses water
rates. harbor dues and all other sources of
revenue. exclusive OF taxes upon property. and
shalt give an estimate OF what amount will be
required f. he levied and collected by tax
upon all property M the city suolect 10 taxa
ton, IN order 10 meet the necessities OF such
fiscal year. Ii such estimate shall show that
an increased amount will DE required IN any
specific fnnd over the amount required for
such fund for the pending fiscal year, such es-
innate shall also state the reasons why such
increase VIII be required. The salaries per
tanning Ia the respective offices held by them
shall he In fall compensation for all services
Rertormed by the nemeeTs Of said Board 81
Estimate.
SIC. 81, The Board OF Trustees shall estat,-
liSh n general fond. and may also before Ii x.
ing the rate Of the annUsl city tax, by ordi-
nance eStaoNsA such special and separate
itlNs>s isENSSntiff Sile several FUNDED oNtIs-
uons OF tie city, II any. ana the several de
Fsartsnent> requiring municipal expenditure,
IS may te necessary. which SPECIAL funds shall
not ee diverted - any other purposes than
that Tor which they have been specititsll / :
cTeaieS. except Of balances In excess, at the
end Of the fiscal year,
Ssc> -. The Board of Trustees must. on or
before the r.rst Monday in September. in each
year. by ordinance, fix the rate OF taxes 10 be
lowed. ana levy the taxes for general uuni-
cipal purposes uloa all property subject 20
TtaNsl4xl The snail
OF 1aaktnS such levy. levy such direct special
taxes tor the special and separate funds ere
ate1 or provided Tor rs shall De necessary 10
raise soasciant revenue 81 carry on the var5-
Gus Departments of the sllunlcipal government
for tie current nSosl year. preceded. that the
levy Tor tho general fund shall not exceed one
dollar for each one hundred dollars upan the
assessment book. livery tax has she effect OF
. 3CSSSment against the person. and every
lien Grated by this charter has the sgSeot o. an
execution levied against all property OF the
delinquent. ana the Judgment is no: tSSsiexi
nor the lien rcaloyed uatli TIE taxes are paid
or Tire property sold therefor. Every tax due
eyeo personal property IS a lien ucoa the TS,al
property ot the owner thereof. fronl aud amer
twelve o'clock nooa 81 the nTst Monday in
March ~ each year. Every tax due upan real
property ! a lien against the PROPERTY as
Sc>SSsos anS every tax due gpon improve
fe9tS on real property asSeSSedt 10 Others than
tie owner o8 the FSsaA property, is a lien mon
the land and Improvements. which several
liens a1taca At twelve O'Clock nooa OF the nTSt
Monday N Alssreo IN each year.
SIC. IS. As So0sl as ttlS Beard OF Trustees
has Fixed tie rates Of taxes F0r the year the
Auditor must com p1lts ana enter in selarate
column u The assessment book tae respective
sums, in dollars aNa ceatS meeting the mac
tons Of 3 cent, 10 he lsssid 90 the property
therein enumerated aud soot Co the columns
showing tie total amount Of such taxes. and
en- er before TIE fourth Monday IN September
he must deliver said corrected and colaulete6
ASSESSMENT book ~ the CITY CoaleeSor sTgi
Sharse ne C3l.ecsor wish the fan amount az
the taxes levied.
SIC. 81. U3soa the receipt by him % the as
SssSsa1aSak book the Coasecssr must publish Eor
at so>f fSNe days a notice N some daily news
paper published n the city, SYeetfs5ngc