The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-28

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 Line rate OF two per cent. per month from
the TIME delinquent until paid.
SIC. 100. any taxes, percentages or costs
enormously or Illegally collected may, by
order of the Board of Trustees, be refunded By
the Treasurer.
SEC. 10l. The CITY Assessor, between the
1rss Monday in March and the first Monday
IN July in eich year. must collect the taxes on
all p trsonai property; when the owner thereoi
mas 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 10
be done by the Collector by Section ninety
eight hereof. The Assessor and Collector are
governed as to the amount OF taxes so col
lecteG on PERSONAL property. by the rate of the
preEioGs year Wnen the rate is liked for the
year IN which the collection is made, then if a
sum III eHc6s of the rate has been collected
the excess snail be repaid By the Treasurer tC
the person from whom IL was collected. and il
SUM l-ss than the rate has been collected
the deficiency must he collected, as are other
taxes on personal property.
SEC. 1O2. The Assessor must settle with the
City Treasurer, and pay into the treasury
weekly, The personal property taxes collected
by him and the Auditor must, as soon as the
assess menJ book for the year comes into his
hands. note opposite the name OF each person
from whom taxes have been SO col ected the
amount; Thereon, and as soon as the rate foI
The year is fixed, he must also note on the
assessment book, in Connection with the pre-
Vlous entry, the amount of excess or def
cheney.
SEC. 103. Omissions. errors, or defects o.
form IN the assessment BOOK, or in the celin
qGent list, may, with the written consent OF he
CitA Attorney- Ce supplied or corrected by the
Assessor al any time PRIOR TO the sale for 6ehn
qEent taxes. In the assessment advertise
Iient and sale for taxes, initial letters. ab1Ie
Nlations, and figures may be made use OF, anG
NJ assessment, or act relating to the asses
laent or collection OF lakes is illegal on nc
count OF infJrnality, nor because the sam,
was not completed within the time DESIGNATED
sec. 1o4 All taxes assessed before this
Chafter taxes elect must be col ected at tie
Time prov ICED Tor, ana under tae laws il
force at the time the assessment was made
ana all sue taxes shall be valid and collec;i
Die me same as Il this Charter had not been
adopted.
SEC. los. Nothing in this Charter shall
ever De construed as permitting or author
lZlng any portion of the taxes leviCd ana col
lected Tor the respective special funds which
the Board OF Trustees are authorized TO estab
llsh, to be made use of in pas m ent of any in
qebtednesS of the city which existed prior tC
January L, 1855, nor shall the total amount
OF taxes collected and made use of in any one
year IN payment OF any Indebtedness of the
city which existed prior to January /, 1888
ever exceed hfty-ive cents on each one hun
dred dollars upon the assessment book
SEC. JOG. Should the Board of Trustees al
any Time deem IL necessary for the Interest
and protection of the city at large. or any por
ton thereof, or the property or health of the
citizens thereof. or any other matter or Thin :
the OBJECT OF which would be TO advance th(
interest of the city, TO contract and create any
debts orobligationS against the city TOR mate
rails furnished AMI labor ard services perform
ed, without having the funds in the treasury tC
pay tie same, the said board may enter into
contracts, and create debts o. obligations
without interest, and are hereby empoWerC
and authorized to levy ana collect a special
tax, annually or in one levy, to pay such debts
an obligations so created, and provide the
mode and manner of their payment; provided
that no such debts, obligations, or Claims shall
be contracted or created against the city
without first having been voted upon by the
qualified electors thereof, unless expressly
provided by this Charter. Notice shall be
given of such elections by publication for not
less than two weeks there ofore in some daily
newspaper published in the city in which
notice tie contemplated repairs or improve
lnentS anu the cost or estimated cost of the
same and the manner it snail be paid for, shall
be distinctly stated. If two thirds of the
Votes cast at such election be in favor o
the proposition named, then the board shall
be authorized 10 proceed with the work and to
create the liability against the city To the ex.
tent so voted for. For all debts and obiiga,
tons so contracted and created, the said board
sEall issue warrants therefor. under the seal
of tle city, and e,ifying therein tine date OF
tue election by which the issuance thereof was
authorized, and the total amount OF warrants
then Issued under and by virtue OF such au-
thority.