The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-30

with him; and the delinquent list must re-
main on ME in the Auditor Office. Interest
must DC collected on all such delinquent taxes
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
t.e Treasurer.
SEC. l0l. The City Assessor, between the
firsI Monday in March and the first Monday
IN july IN each year. must collect the taxes on
all Personal property; when the owner tnereOl
has 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 sucn
collection by SeIZure and sale OF any per-
sonaI 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 ii a
sum in eXcos; OF the rate has been collected
the excess shall be repaid by the Treasurer to
the person from whom 1t was collected. and if
q sum less than the rate has been cole cted
the deficiency must lie collected, as are other
taxes on PERSONAL property.
SEC. lO2. The Assessor must settle with the
City Treasurer, and pay into the treasury
weekly, the personal property taxes collected
by MIN. and the Auditor must rs soon as the
assessment 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 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-
vlous entry, the amount OF excess or def
cheney.
SEC. los. Omissions, errors. or defects of
form IN the assessment book, or in the delin-
qGeRt list, may, with the written consent of he
city Attorney, be supplied or corrected by the
Assessor ut any time PRIOR to te sale for delln-
quHnt taxes. In the assessment, advertise
Inent and sale for taxes, initial letters ab ore
FiauonS, and figures may be made use of, and
no assessment, or act relating to the assess.
lltnt or collection Of taxes, is illegal on 3c-
count of int0rnality, nor because the same
was not completed within the time designated.
SEC. 1O4. All taxes assessed before this
Chartcr takes elect must be collected at the
time PROV IGe1 Tor, ana under tle laws in
force ut the tine the assessment was made
ana all sucl taxes shall be valid and collecti-
Die the same as il this Charter had not been
adopted.
SEC. los. Nothing III this Charter shall
ever be construed as permitting or author
lzing any portion of the taxes levied and col
lected tor tie respective special funds, which
the Board of Trustees are authorized to estab-
llsh, to be made use Of in payment of any in
QeoiedneSs OF the city which existed prior to
January /, 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 l. 1883,
ever exceed ffty-fiVe cents on each one hun
dred dollars upon the assessment book
! SEC. Jog. Should the Board OF Trustees at
any time deem it 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 thing.
the object OF which would be to advance the
Interest OF the city, TO contract ana create any
| debts or obligations against the city tor mate
rails furnished and labor and services perform
! ed, without having the funds in the treasury to
! pa the same the said board may enter into
contracts, and create debts or obligations.
without interest," and are hereby empowert
and authorized to levy and collect a special
tax, annually or in one levy, to pay such debts
ana obligations so created, and provide the
mode and manner of their payment; provided,
that no such debts, obi igatiOnS 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 the contemplated repairs or impro ve-
mentS, and the cost or estimated cost of the
same and the manner il shall be paid for, shall
be distinctly stated. If two thirds Of the
votes cast at such election be in favor of
the proposition nafned then the board shall
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 obIiCa-
tionS SO contracted and created, the said board
Shall issue warrants therefor, under the seal
of tle city, and S e'ifying 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.