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

with him; and the delinquent list must re-
main on ME IN the Auditors Office. interest
must be 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
the Treasurer.
SEC. 10i. The City Assessor, between the
firsI Monday in March and the first Monday
In July IN each year, must collect the taxes on
ali personal property; wnen the owner tnereoI
has no real estate or when. in his opinion, sal d
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-
sonal property owned by the person haoie 10
pay the tax Such seizure ana sale snail 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 if a
sum in excess OF the rate has beea collected,
the excess snail be repaid by the Treasurer to
the person from whom II was collected, and if
a sum less than the rate has been collected,
the deficiency must be collected, as are other
taxes on personal property.
SEC. 1O2. The Assessor must settle with the
City Treasurer, and pay into the treasury
weekly, the personal property taxes collected
by him. and the Auditor must as soon as the
assessment book for the year comes into his
hands, note opposite the name of each person
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-
Vious entry, the amount of excess or defi-
cheney.
SEC. 1O3. Omissions. errors. or defects of
form in the assessment book or in the dein-
quont list, may, with the written consent of the
Clty Attorney, be supplied or corrected by the
Assessor at any time pTlOr TO the sale for deln-
quent taxes. In the assessment advertise
nent and sale for taxes, initial letters, ADORE
tAg do a
no assessment, or act relating to the assess
ment or collection of taxes is illegal on ac-
count OF lnforInality, nor because the same
was not 0mpleted within the time designated.
SEC. 1O4. All taxes assessed before this
Charter takes effect must be collected at the
time prov ided tor, and under the laws in
force at the time the assessment was made,
and all suca taxes shall be valid and collecti-
bic the same as if this Charter had not been
adopted
SEC. los. Nothing in 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
Inc BOARD OF Trustees are authorized to estab-
llsh, TO be made use of in payment of any in
debtedneSS of the city which existed prior 10
January l, 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 / 1855,
ever exceed nfty-1iye cents on each one hun
dred dollars upon the assessment book.
SEC. 106. 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 otthe city, to contract ana create any
debts robligations against the city tor mate
rails furnished and labor and services perform
ed, without having the funds in the treasury to
pay the same, the said board may enter into
contracts, and create debts or obligations.
without interest and are hereby empoWered
and authorized to levy and collect a special
Tux, annually or in one levy, to pay such debts
and obligations so created, and provide the
mode and manner OF their payment; provided,
that no sueh debts, obligations, or claims shall
be contracted or created against the city,
without first having been voted upon by the
quallhed electors thereof, unless expressly
provided by this Charter. Notice shall be
given of such elections by publication for not
less than two weeks heretofore, in some daily
newspaper published in the city, in which
notice the contemplated repairs or impro We
mentS and the cost or estimated cost of the
same anu the manner il shall be paid for, shall
be distinctly stated. If two thirds of the
votes cast at such election be il favor OF
the proposition named, tnen the board snail
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 obliga-
tons so contracted and created, the said board
snail issue warrants therefor, under the seal
of tie city, and 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-
tnorlty.