The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-11


or IN whose possession or control it waS at
noon on the first Monday of March next pre-
ceding; but no mistake in the name of the
owner or supposed owner shall render the as
seSsment invalid. In assessing solvent cred
Its not secured by mortgage or trust deed,
reduction therefrom shall be made of debts
cue TO bona tide residents of the State. The
Assessor shall have power TO and he must ex-
act from each person statement in writing,
under oath, setting forth specifically all the
real and personal property owned by such
person, or in his possession, or under his con-
troll, at noon on the first Monday in March.
II any person, after demand made by the AS
SCISSOR, neglectS or refuses TO give under oath
the statement herein provided for, or to COM
ply with the other requirements of this Char
ter relating 10 assessments and taxation, the
assessor must make an estimate or the value
of the property OF such person, and the value
so fixed by the Assessor shall not be reduced
by the Board of Trustees.
SEC. ~. 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. If the
name OF the absent owner IS known TO the AS
SCR, the property must be assessed in his
name; If unknown, the property must be as
sessed to unknown owners"
SEC. rs. Any property willfully concealed,
removed, transferred or misrepresented by the
owner thereof, to evade taxation, must, upon
discovery, be assessed at not exceeding ten
times its value, and the assessment SO made
must not be reduced by the Board of Trus-
tees. Any property discovered by the Asses
sor to have escaped assessment for the last
preceding year. If such property is owned or
controlled by the same person who owned or
controlled it for such preceding year, may be
assessed at double its Value
SEC. &c. The City Assessor must prepare an
assessment book with appropriate headings al
phabetically arranged, in which must be listed
all property within the city subject TO taxation;
which assessment book must be completed by
the Assessor on or before the first Monday of
July of each year. The Assessor shall also
make map book. showing plan OF the vari-
Gus blocks of the city, and mark thereon in
each subdivision thereof the name of the per-
son 10 whom 1t IS assessed. AS soon as COM
pleted, the assessment book, together with the
map book and statements, must be delivered
10 the City Clerk, who must Immediately give
notice thereof, and of the time the Board OF
Trustees will meet to equalize assessments, by
publcatlon IN daily newspaper published in
the city, and in the meantime the assessment
book must remain in his Office fer the inSpec-
ton OF all persons interested.
SEC. II. The Board of Trustees must meet
on the first Monday in July of each year to
examine the assessment-book and equalize
the assessments. 1t must continue in session
Tor that purpose, from time 10 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 it may by rule prescribe, to in
crease or lower the entire assessment roll, or
any assessment contained therein, so as to
equalize the assessment OF property and make
II conform to the true value of such property
in money. No reduction must be made in the
valuation of any property unless the party
affected thereby, or his agent, tiles with the
by his oath, and showing the facts upon
which such reduction is claimed. No reduc-
ton must be 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 as it may deem proper.
SEC. rs. During the session of the board
il may direct the Assessor 10 assess any taxa
bic property that has escaped assessment, or
TO add TO the amount, number or quantity of
property, when false or incomplete list has
been rendered, and TO make and enter new
assessments (at the same time canceling pre-
Nlous entr1es) 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 the board must record in a book
Kept tor that purpose all changes, corrections
and orders made by the board, and must enter
upon the assessment book all changes and
corrections so made, and must on or before
the first Monday in August deliver the assess
ment book, SO corrected, to the City Auditor
SEC. 70. The City Auditor, as soon as the
assessment book Is delivered 10 him by the
Clerk, must proceed to add up the valuations
and enter the total valuation of each kind of
property, and the total valuation of all prop
erty on the assessment book and must before
the third Monday in August, report state
ment thereof, in writing. to the Board OF Trus-
tees.
SEC. 80. The Mayor, City Collector and City
Auditor shall constitute Board of Estimate
of which board the Mayor shall be Chairman
and the Auditor shall be Secretary. 1t shall
be the duty of said Board of Estimate on or
year, to prepare and transmit to the Board of
Trustees, accompanied by estimates and re-
ports from the various departments of the city
government, an estimate of the probable ne
cessities of the city government for the next
ensuing fiscal year. giving the amount re-
quired to meet the sinking and interest funds
Tor any and all valid outstanding debts to-
gether with the amount needed for salaries
and the probable wants of all the departments
of the city government in detail, and showing
specifically the necessities of each of the sew
eral specific funds to be provided for in the
treasury. The estimate shall also show, as
nearly as may be, what amount of income and
revenue is likely to accrue TO the treasury,
and be collected, from fines, licenses water
rates, harbor dues and all other sources of
revenue, exclusive of taxes upon property, and
shall give an estimate of what amount will be
required to be levied and collected by tax
upon all property in the city subject to taxa
ton, in order TO meet the necessities of such
fiscal year. If such estimate shall show that
an increased amount will be required in any
specific fund 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 to the respective Offices held by them
shall be IN full compensation for all services
performed BY the members of said Board of
Estimate.
SEC. 81. The Board of Trustees shall estab-
lish general fund, and may, also. before fix
ing the rate OF the annual city tax, by ordi-
nance establish such special and separa te
funds, representing the several funded obliga-
lions of the city, II any, and the several de-
partmentS requiring municipal expenditure
as may be necessary, which special funds shall
not be diverted TO any other purposes than
that for which they have been specifically
created, except of balances in excess, at the
end of the fiscal year.
SEC. SO. The Board of Trustees must on or
before the first Monday in Septemb er in each
year, by ordinance, fix the rate of taxes to be
levied, and levy the taxes for general NUM-
cipal purposes upon all property subject TO
taxation in the city, and shall also at the time
of making such levy, levy such direct special
taxes tor the special and separate funds Gre
ated or provided for as shall be necessary to
raise sufficient revenue to carry on the vari-
Gus departments of the municipal government
for the current fiscal year, provided, that the
levy for the general fund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect of
a judgment against the person. and every
lien created by this charter has the effect OF an
execution levied against all property of the
delinquent, and the judgment is not satisfied
nor the lien removed until the taxes are paid
or the property sold therefor. Every tax due
upon personal property is n lien upon the real
property of the owner thereof from and after
twelve o'clock noon of the first Monday in
March IN each year. Every tax due upon real
property is lien against the property as
seSsed; and every tax due upon improve
ments on real property assessed to others than
the owner of the real property, is q lien upon
the land and improvements, which several
liens attach at twelve O'Clock noon or the first
Monday IN March in each year.
SEC. 50. As soon as the Board of Trustees
has fixed the rates of taxes for the wear the
Auditor must compute and enter in a separate
column in the assessment book the respective
sums. in dollars and cents. rejecting the frac-
tions of a cent, 10 be paid on the property
therein enumerated, and foot up the columns
showing the total amount of such taxes and
on or before the fourth Monday in September
he must deliver said corrected and completed
assessment book TO the City Collector and
charge the Collector with the full amount OF
the taxes levied.
SEC 81. Upon the receipt by him OF the as
sessment book the Collector must publish for
at least five days notice in some daily news
paper published in the city, specifying:
F1rst-That the taxes on all personal prop
erty, secured by real property, and one