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


or In whose possession or control 1t was, at
noon on the first Monday of March next pre-
cedlng; but no mistake in the name OF the
owner or supposed owner shall render the as
sessment invalid. In assessing solvent cred
It's not secured by mortgage or trust deed, q
reduction thercfrOm snail be made of debts
Cue 10 bO1ld fde residents OF the State. The
Assessor shall have power 10 and he must ex-
act from each person a statement in writing,
uncer oath, setting forth specifically al the
real and personal property owned by such
p rson, or in his possession, or under his con
1rol, at noon on the first Monday in March
II any person, alter demand made by the As
SCISSOR, ne2lects or refuses o give under cath
the statement herein provided for, or to com
ly with the other requirements OF this Char
Ter relating 10 assessments and taxation, the
assessor mustInai1e an estimate of the value
o. the property of such person, and the value
so fixed By the Assessor shall not he reduced
~ the Board of Trustees.
SEC. -. If tie owner CT 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
lame of the absent owner is known 10 the AS
Cor, the property must be assessed in his
lame; if unknown. the property must be as
Sessed to ''unKnoYn owners"
SEC. IS. ANY property wiIlfully 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-
Ices. Any property discovered By the Asses
Sor TO have escaped assessment for the last
preceding year, if such property is owned OF
controlled by the same person who owned or
controlled il for such p ecoding year, may be
assessed at double lis Value
SEC. rs. The City Assessor must prepare an
assessment book with appropriate headings al
phabetiealiy arranged, in which must be list d
ali property within the eli Y subject o taxation
Winch assessment book must be com pieted by
the Assessor on or before the first monday oil
July OF each year. The Assessor shall also
make a map book. showing a pan OF the yari
Gus blocks OF the city, and mark thereon in
eacn subdivision thereof the name of the per
son TO whom ii is assessed. AS soon a com
pleted, the assessment book, together with the
map book and sta ements, must oe delivered
10 the City Clerk, VINO must Immediately give
notice thereof, and of the time the Board o.
Trustees will meet to equalize assessments, by
publication IN a daily newspaper published in
the city, and IN the mC antime the assessment
book must remain in his Office fCE The inspec
ton of ali p srscns interested.
SEC. T.. The Board of Trustees must meet
on the first Monday in July of each year tC
examine the assessment-book and equalize
the assessments. 1t must continue in session
Tor that purpose, from 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 1t may by rule prescribe, TO in
crease or lower the entire assessment roll oil
any assessment contained therein, so as &c
equaliZe the assessment OF property and make
j. conform to the true value of such property
in money. No reduction must be made in the
valuation or any property unless the party
affected thereby, or his agent, files with tht
board written application therefor verified
by his oath, and showing the facts upor
which such reduction is claimed No reduc
lion must be made unless such person
or his agent, attends and answers under oath
all questions relating to the value OF tbs
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. IS. During the session of the board
IT may direct the Assessor 10 assess any taxa
bic property that has escaped assessment, OF
10 add to the amount, number or quantity OF
property, when false or incomplete list mas
been rendered. and 10 make anu enter new
assessments (at the same time canceling pre-
EIouS entrieS) 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 q book
kept for that purpose all changes, correction:
and orders made by the board, and must entel
upon the assessment book al changes and
corrections so MADE, and must on or before
the first Monday in August deliver the assess
lnent 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 process to add up the valuations
ana enter the total valuation of each kind o.
property, and the total valuation of all prop
erty on the assessment book, and must, before
the third Monday in August, report a state
1nent thereof, ia writing. to the Board of TruS
tees.
SEC. 80. The Mayor, City Collector and City
Auditor shall constitute Bard of Estimate
OF which board the Mayor shall be Chairman.
and the Auditor shall be Secretary. 1t snail
before the second Monday in August OF each
ear, TO prepare and transmit to the Board OF
Trustees, accompanied by estimates and re
ports nom the various departments OF the city
government, an estimate of the probable ne
cesSltieS of the city government for the nex1
ensuing fiscal year, giving the amount re
qEired TO meet the sinking and interest funds
Tor any and all valid outstanding debts to
gether with the amount needed Tor salaries
and the, probable wants OF ali 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 givean estimate OF what amount will be
required to be levied and cole cted by tax
upon all property in the city subject to taxa
ton, in order TO meet the necessities OF such
fiscal year. II such estimate shall show that
an increased amount will be required in any
SPECIFIC fund over the amount required fol
SUCH 1und for the pending fiscal year, such es
innate shall also state the reasons why such
Increase wi i be required. The salaries per
tanning To the respective offices held by them
shall be in full compensation for all ser vices
performed by the members of said Board o.
Estimate.
SEC. 81. The Board of Trustees shall estab
lish general fund, and may, also. before fl
ing the rate o. the annual city tax by ordi
nance establish such special and separate
funds, representing the several funded obliga
Jartnents requiring municipal expenditure
as may be necessary, which special funds shall
not oe diverted To any other purposes thar
that for which they have been specifica /,
created, except of balances in excess, at tn,
end of the fiscal year.
SEC. 50. The Board of Trustees must. on o.
before the first Monday i'll September, in eact
year, by ordinance, fix the rate of taxes 10 b.
levied, ana levy the taxes Tor general mum
cipal purposes upon all property sub,e tC
taxation in the city, and shall also at the time
OF making such levy, levy such direct specia
taxes tor the special and separate funds ere
ated or provided for as shan be necessary tC
raise suTlcient revenue u carry on the vari
GUS departments of the municipal government
for the current fiscal year; 1DroUided, that the
levy for the general fund shall not exceed one
dollar Tor each one hundred dollars upon the
assessment book. Every tax has the effect o
a Judgment against the person, and every
lien created by this charter has the effect o ar
execution levied against all property OF tho
delinquent, and the Judgment is not sat lee
nor the lien removed until the taxes are paie
or the property sold therefor. Every tax due
upon personal property is n lien upon the rea
property OF the owner thereof, from and after
twelve o'clock noon OF the first Monday il
March IN each year. Every tax due upon rea
property IS a lien against the property as
seSSed: and every tax due upon improve
mentS on real property assessed to others thar
I. owner of the real property, is a lien upon
the land and improvements. which several
liens attach at twelve O'Clock noon OF the hrs
Monday IN March in each year.
SEC. IS. AS soon as the Board of Trustees
-AO0 NAAO AsttSS Vi tSiAcS lOf year. Tit
Auditor must compute and enter in a separate
column in the asses ment book the respective
sums, in dollars and cents, rejecting the frac
tons 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 Septem beI
he must deliver satd correete ed and completed
assessment book 10 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 fol
at least i've days notice in some daily news
paper published in the city, specifying:
flrSt-Tbat the taxes on ali personal prop
erty, secured by real property, and one
half the taxes on all real pTopertY will