The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-26

with him; aud the delinquent list must re
main on lie in the Auditor's Office. Interest
must he collected on all such delinquent tax IS
ut 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. lol. The City Assessor. between the
first Monday in March ana the first Monday
In July in each year. must collect the taxes on
all persona, property; when the owner thereof
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
sonaI property owned by the person liable "a
pay the tax. Such seizure and sale shall be
conducted in the same manner as provided TO
he done by the Collector by Section ninety
eight hereof The Assessor and Collector are
governed. ms to the amount OF taxes SO col.
lected on personal property, by the rate OF the
previous year. Wnen the rate Is fixed for the
year in which the collection is made. then ii a
sum in excess OF the rate has been collected
the excess shall be repaid by the Treasurer to
the person from whom IL was collected, and il
a sum less than the rate has been collected,
the deficiency must be collected, as are other
taxes on personal property.
SEC. lo2. The Assessor must settle with the
City Treasurer, aod pay into the treasury
weekly, the personal property taxes collected
by him, and the Auditor must, as soon as the
asses >ment book for the year comes into his
hands, note opposite the name OF each person
nom whom Ia xeS have been so col esied the
amount thereof and rs soon as the rate for
the year rs fixed, lie must also note en- the
assessment book, in connection with the pre-
Nious entry. the amount OF excess or def
cheney.
SEC, 1o3. Omissions. errors, or defects OF
form IN the assessment book. or in the Gelin
qeent list, may, with the written consent of The
City Attorney, be supplied or corrected by the
Assessor nj any time prlor TO the sale for deln
auSnt taxes In the assessment, advertise
lnent and sale for taxes, initial letters. ab lre
NiauonS, and figures may be made use of, and
10 assessment, or act relating 10 the assess.
ment or collection OF taxes, is illegal on ac
count OF informality, nor because the sam,
was not completed within the time designated
SEC. 1o4. All taxes assessed before this
Charter takes eject must be col 'ectId a, tht
time pro iGed Tor, and under tie laws il
force at the time the assessment was made
aud all Sacl taxes shall be Valid and colecti
| bic the same rs II this Charter had NOS been
adopted.
SEC. los. Nothing in this Charter shall
ever be construed as permitting or author
lzing any portion OF the taxes levi d and col
IectSd for tie respective special funds which
the Board OF Trustees are authorized to estab
lish, 10 be made use of in pay meat OF any in
debteGueSS OF tho city which existed prior &C
January /, 1855, nor shall the total amount
OF taxes collected and made use of in any one
/ year in payment of any Indebtedness of tht
city which existed prior 10 January l. 1SSS
ever exceed nitS~live cents on each oao hun
dred dollars upon the assessment book
SEC LOG. should the Beard of Trustees N
any time deem it necessary for the interest
anu protcStl0n OF the city AT large. or any pOr
ton thereof, or the property or heath OF thS
citizens thereof, or any other matter or thin =
the object OF which would be to advance la,
/ interest ofthe city, to contract ana create any
/ debts or obligations against the city Tor mate
rails furnished ana laoorand services perform
ed, without having the funds in the treasury K
pay the same, the said board laay enter iptC
contracts, and create GehtS or OBLIGATIONS
without interest. and are hereby cunpowevU d
and authorized 70 levy ana collect a special
tax. annually or in one levy, t. pay such deat>
anu obligations SO created. and provide the
mode and manner Of their payment; lrorjtlcl
that no such debts, obligations, orc.asnlS shall
be contracted o. creaaet aSaiuS, the city
without first having been voted upon by t9t
! qualified electors thereof. unless express stN
provided 10y this Charter. Notice SEail bt
/ given Of such elections nv publ cation iur not
I less taan two weeks there .ofors in some daily
/ newspaper published IN TIRE city, in when
/ notice the contemplated repairs or improve
mcntS, anu taC cost or estimated cost OF tn,
same and the manner il snail Be eaid for, shall
lie distinctly stated, II two thirds OF thy
Votes cast at such election Toe in favoV 81
the proposition named. then the beard snail
be authorized to proceed with the work and Il
create the liability against the city 10 the eN
tent 80 voted Tor. For all debts and obir3
ttonS SO contracted and created. the said beard
snail. issue warrants therefor, under the seal
Of tie city, aa5 5. e living therein the date o
tao election ny which the Issuance thereof was
authorized and the toJal amount o. warrants
thea issued under and by virtue OF such au-
tAorIty.