The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-09

with him; and the delinquent list must re-
main on HE in the Auditor Office Interest
must be Corrected on all such delinquent tax IS
at the rate OF two per cent. per month from
the time delinquent until paid.
SEC. 100. ANY taxes, percentages or costs
enormously or Illegally collected may, by
order OF the Board OF Trustees, be refunded by
the Treasurer.
SEC. lO1. The CITY Assessor. between the
first Monday in March and the first Monday
in July in each year, must collect the taxes on
all personal property; when the owner Thereon
has no real estate, or when. in his opinion, SAID
taxes are not a lien on real property SUFFICIENT
TO 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 col.
lected on personal property, by the rate of the
previous year. When the rate is fixed for the
year in which the collection is made, then if q
sum in excess OF the rate has been collected,
the excess shall be repaid by the Treasurer to
the person from whom 1t was collected, and if
a sum less than the rate has been collected,
the deficiency must be collected, as are other
taxes on personal property.
SEC. 102. 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 a. the
assessment book for the year comes into his
hands, note opposite the name OF each person
amount thereof, and as soon as the rate for
the year is fixed, he must also note On the
assessment book, in connection with the pre-
VIous entry, the amount of excess or def
cheney.
SEC. 103. Omissions, errors or defects OF
form IN the assessment book, or in the delin
quent list. may, with the written consent of The
CITY Attorney, be supplied or corrected by the
Assessor al any time prior TO the sale for delm-
Quent taxes. In the assessment, advert Sc
ment and sale for taxes, initial letters, al ore
an h.a,
no assessment, or act relating TO the assess
ment or collection of taxes, is illegal on ac
count OF informalitp, nor because the same
was not completed within the time designated
SEC 104. All taxes assessed before this
Charter takes effect must be col ected at the
Tune pro slded Tor, and under tie laws il
force at the time the assessment was made
and all Sue taxes Shall be valid and collect
bic the same as if this Charter had not been
adopted.
SIC. 1O5. Nothing in this Charter snail
ever be construed as permitting or author
lzlng any portion of the taxes levit and col
lected for tie respective special funds, which
the the Board OF Trustees are authorized to estab
lish, TO be made use OF in pay m mt of any in
debtedness OF the city which existed prior tc
January L. 1883. 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 J. 1888
ever exceed ffty-tiVe cents on each one hun
dred dollars upon the assessment book
SEC. log. Should the Beard OF Trustees al
any time deem il necessary for the interest
ana protection OF the city at large. or any pOr-
ton thereof, or the property health of the
citizens thereof, or any other matter or thing
the object OF which would be to advance the
Interest ofthe city, to contract and create any
debts or obligations against the city Tor mate
rails furnished anu labor and services perform
| ed, without having the funds in the treasury to
pay tie same, the said board may enter into
contracts, and create debts Or obligations
without interest, and are hereby empoWer d
and authorized to levy and collect a special
tax, annually grin one levy, to pay such debtS
ana obligations so created, and provide tho
mode and manner oftheir payment; provided
that no such debts obligations, OF Claims shall
be contracted or created against the city
Without first having been voted upon by the
qua1ned electors thereof, unless expires Il Y
provided by this Charter. Notice shalt be
given of such elections bv publ cation for not
less than two weeks tLeIe ofOre, in some daily
newspaper published in the city, in which
notice the contemplated repairs or impro We
mentS, and the cost or estimated cost of toe
same and the manner il snail be paid for SHAH
be distinctly stated. If two thirds of the
votes cast at such election be in favor oi
| the proposition named, then the board saall
be authorized TO proceed with the work and to
create the liability against the city to the eX-
tent SO voted for. For all debts and obliga
tons so contracted and created, the said board
shall issue warrants therefor, under the seal
OF the city, anu s. flying therein the date OF
the election by which the issuance thereof was
authorized, and the total amount OF warrants
then issued under and by virtue OF such au-
thority.