The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-24

pOSStsSIOH WAS,
noon on the first Monday OF March next pre-
cedine; but no mistake in the name OF the
owner or supposed owner shall render the as
sessment Invalid. In assessing solvent cred
is not secured by mortgage or trust deed, a
reduction therefrom snail be made of deOts
Cue 10 bona tide residents of the State. The
Assessor shall have power TO and he must ex-
act rom eacn person statement IN writing,
Under oath, setting forth specifically ali the
zeal and personal property owned by such
J. rson, or in his possession OF under his con-
troll. at noon on the first Monday in March.
ii any person, after demand made by the As
ssor, neglects or refCses TO give under oath
tie statement herein provided for, on to COM
lily with the other requirements OF this Char
r relating 10 assessments and taxation, the
T. SCISSOR mus make an estimate OF the value
c the properly Of such person, and the value
So fixed by the Assessor shall not be reduced
L the Board OF Trustees.
SEC. II. II the owner or claimant of any
Iroperty, not listed by another person, is alb
sent or unknown. the Assessor must make an
innate OF the value OF such property. II the
anne OF the absent owner is known 10 the As
Scr, the property must be assessed IN his
lme; if unknown. the property must be as
sessed TO ''Unknown owners"
SIC. IS. Any property willfully concealed,
removed, transferred or misrepresented by the
owner thereof, to evade taxation must, upon
discovery, be assessed at not exceeding len
mes its value. and the assessment so made
1.lust not be reduced by the Board Of Trus-
L es. Any property discovered by the Asses
spr TO have escaped assessment for the last
Preceding year. if such property is owned or
ntroied by the same person who owned or
controlled it for such p eceding year, may be
ssessed at double its Value.
SEC. rs. TIE City Assessor must prepare an
assessment book, with appropriate headings al
lilabetically arranged, in which must be listed
s.lproperty within the city subject 20 taxation;
which assessment book must be com pieted Dy
the Assessor on or before the first hionday of
ally OF each year. The Assessor shall also
make map took. showing pan OF the vari-
cas- blocks 81 the city, ana mark thereon in
each subdivision thereof the name of the per-
Son 10 whom ii is assessed. AS soon a COM
leted, the assessment book, together with the
1aap book and statements, must be delivered
Ia the City Clerk, who must Immediately give
notice thereof, and of the time the Board of
.Fustees will meet to equalize assessments, by
publication in a daily newspaper published in
Inc city, and n the meantime the assessment
hookamust remain in his Office fCr the. inspec-
ton OF all persons interested.
SEC. n. Ihe Board OF Trustees must meet
on the first Monday In July of each year to
examine the aSsesSInent-boo and eQualiZe
the assessments. 1t must continne in session
Tor that purpose, from time TO time, until the
business OF equalization is disposed OF, but
hot later than the third Monday in July. The
hoard 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 TO
.Qualize the assessment OF property and make
j. conform to the true value Of such property
in money. No reduction must be made in the
aIuatfon OF any property unless the party
affected thereby, or his agent, files with the
board written application therefor, verified
by his oath, and showing the facts upon
which such reduction is claimed. No reduc-
Ion 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
1]eSSes and hear such other evidence rela-
lion to the matter as it may deem proper.
SEC. rs. During the session OF the board
j may direct the Assessor o assess any taxa
bic property that has escaped assessment. or
ID add to the amount, number or quantity of
property, when a false or incomplete list mas
icen rendered and 10 make ana enter new
lffnrT
7ious entries when any assessment made by
linn is deemed by the board so incomplete as
u render doubtful the collection of the tax.
ne CLERK OF tfle board must record in a BOOK
Kept Tor that purpose all changes corrections
and orders made by the board, and must enter
npon the assessment book all changes and
corrections so MADE, and must on or before
Ice first Monday in August deliver the assess
1nent book, 50 corrected, to the City Auditor.
SEC. 70. TIE City Auditor, as soon as the
assessment book is delivered 10 him by the
clark, must proceed TO add up the valuations
and enter the total valuation OF each kind OF
property, and the total valuation of all prop
Crty on the assessment book, and must. Before
Tle third Monday in August, report state
11ent Thereon, Ia writing, TO the Board OF IrGs-
Ices.
SEC. so. The Mayor, City Collector and City
-Auditor shall constitute Board OF Estimate,
CfWhich board the Mayor shall be Chairman
:tnd the Auditor shall be Secretary. It shall
BE- the duty OF said Board of Estimate on or
Eelore the second Monuay in August OF each
ear, to prepare and transmit to the Board of
IEuAteeSr accom- panied Dy estimates ana re-
ports nom the various departments Of the city
government, an estimate of the probable ne
ssities OF the city government for the next
ensuing fiscal year, giving the amount re-
CURED to meet the sinking and interest funds
5or any and al valid outstanding debts, to-
i:ether with the amount needed Tor salaries
and the probable wants OF all the departments
81 the city government in detail, and showing
specifically the necessities of each of the sew
'IaI 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
1Ion, in order 10 meet the necessities of such
fiscal year. Ifsuch estimate shall show that
an increased amount will be required in any
specitlc fund over the amount required for
such fund for the pending fiscal year, such es-
innate shall also state the reasons why such
increase VII 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 OF
Estimate.
SEC. 81. The Board of Trustees shall estab-
fish general fund, and may, also. before Fl tx
ing the rate o the annual city tax, by ordi-
nance establish such special and separate
funds, representing the several funded obiiga-
tons OF the city, if any, and the several de
partnentS recurring municipal expenditure
rs may be necessary, which special funds shall
not be diverted to any other purposes than
that for which they have been specified IL
created, except OF balances in excess at the
end of the fiscal year.
SEC. So. The Board of Trustees must, on OF
before the first Monday in September 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 sEail be necessary 10
raise sumcient revenue To carry on the vari-
Gus departments OF the municipal government
1or the current fiscal year; 1)rOCided, that the
levy for the genera! fund shall not exceed one
dollar lor each one hundred dollars upon the
assessment book. Every tax has the effect OF
judgment against the person, and every
len 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
1roperty OF the owner thereof, from and after
swelAe O'Clock noon OF the first Monday in
March in each year. Every tax due upon real
property Is lien against the property as
EeSSed; and every tax due upon improve.
- ents on real property assessed to others than
re owner OF the real properly, is q lien uLon
me land and improvements, which several
-i5ns attach at twelve O'Clock noon OF the first
Monday IN March in each year.
SEC. S3. As soon the Beard of Trustees
has fixed the rates of taxes for the year the
auditor must compute and enter in a separate
column in the assessment book The respective
sums, In dollars and cents. rejecting the frac-
Ions of a cent, 10 be paid on the property
herein enumerated, and foot up the columns
showing the total amount OF such taxes and
N or before the fourth Monday in September
ne must deliver said corrected and completed q
assessment book to the City Collector, and
',harge the Collector with the full amount OF
ne taxes levied.
SEC. 81. Upon the receipt by him of the as
EcSsment book the Collector must publish foI
10 least i've Gays notice in some daily news.
aper published in the city, specifying:
First-That the taxes on all personal prop
erty. secured by real property. and one
haif the taxes on all real property. Will