The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-28

entire tax on real property NAV be paid at the
time the first instailmeht is due; d'td pro
uicted, further, that the taxes on al pers 5nal
property, unsecured by real property, shall be
ode ana payable Immediately af.er the assess
ment OF aid personal prop rsy- IS made.
SEU. 81. On the third Monday III Deem
Der OF each year, the City Collector must at
tend ut the office OF the Auditor with the as
sessment book, and the Auditor must care
1nliy examine the same, ana if satisfied That
the statements there appearing or taxes d e
and unpaid are correct, ne must foot up the
amount or ali taxes so due ana unpaid, and
must settle with INN for the taxes paid and
require from him the IreaSurer'5 receipt
therefor.
SEC. So. On the third Monday IN May of
each year, the Collector must attend at the
once OF the auditor, with the assessment
book, and must furnish ana liver 10 the
Auditor at said time a complete delinquent
list" OF all persons and property then owing
taxes IN which list must be set down in nu-
mericai or alphabetical order all matters and
Things Contained in the assessment book and
i rSIatlS 10 deHhqpeht peEons or property.
The Auditor must carf fully compare the ..ae
llnQuent list witn the assessment book and
If satisfied that il contains a fun ana true
statement of all taxes due and unpaid he
must foot up the amount OF taxes so remain
ing unpaid and credit the Collector herewith
and must settle with him for the taxes and
percentages therein, collected since the De-
ceIlDef settlement, and require from him the
IrealSurers receipt therefor After such set
tiement with the Collector the Auditor must
Charge the Collector with the amount of taxes
49,
ADDED thereto, and within three days there
after deliver said delinquent list" duly certI-
fed, 10 such Collector.
SEC. 50. On or within five days before or
after the first Monday OF June IN each year
the Collector must publish the delinquent list
which must contain tle names o. the persons
an a description OF tie property delinquent,
and the amount of taxes ana costs due, oppo-
site each name and description, with the axe
Que ON personal property added to the taxes
on real estate, where the real estate is liable
InGrEl0r q ~ a mo
same person. The expense OF the publication
SiaI De charge against the city. The Col
iect0r must append to and publish with the
delinquent list notice that unless the taxes
delinquent, with the costs and pPTcentaI res,
are paid the real property upon which such
taxes are lien VIII be sold at public auction,
at time and place designated in the notice
Inc time OF sale must not be less than twenty
one nor more than twenty-eignt days from the
nrst publication, and the place of sale must
be IN front OF the County Courthouse of Sac
ramento County. The publication must be
made once a week for three successive weeks
IN some daily newspaper or supplement
thereto published in the city. A copy of the
publication, with the affidavit Of the Collector
attached thereto that it is a true copy of the
same, that the publication was made i'll a
newspaper, or supplement thereto published
In the city and the date of each appearance
snail be filed with the City Auditor which
aiildavit Shall be prima facie evidence of ali
the facts stated therein.
SEC. 80. The City Collector must collect. in
addition to the taxes and percentages due on
the delinquent list, fifty cents on each tract of
lana separately assessed, as costs for prepaT-
ing the list.
SEC. 81. On the day fixed for the sale, or on
some subsequent day to which he may post
pone IL iof winch he must give notice by at
least one publication III a daily newspaper
published in this city,, the Collector, between
the hours of . O'Clock a. NJ. and 3 p. NJ, must
sell at public auction the property advertised
commencing at the head of the list and con-
tinuing IN the order published until com leted
de may postl one the day Of commencing the
sale, or tue sale, from day to day, but the sale
must be completed within three weeks from
the day first fixed.
SEC. 90. The owner or person in possession
OF any real estate offered for sale for taxes due
thereon may designate. in writing. to The Col
lector prior 10 the sale what portion of the
property he wishes sold, if less than the whole:
put If he Goes not, then the Collector may des-
lgnate 1t; and the person who will take the
least quantity OF the land, or in case an undi-
vlded interest is assessed, the smallest portion
OF the inter s., and pay Lie taxes, percentages
and costs due, including fifty cents 1or tue uu-
piicate certificate OF sale, shall be the pur-
chaser. But III case there is no purchaser in
good faith for the same on the first day the
property Is offered for Sale, then when the
property Is offered the eafter for sale and the e
is no purchaser in gooa IaiJn for the same, the
Whole amount of property ass ssed snail be
struck of to the City of Sacramento as the
purchaser, and the dupliS ate certificate de-
hvered TO the City Treasurer and filed by him
In his ONCE; and III such case the Collector
Shall make an entry sold to the city, On the
assessment book opposite the tax, and he shall
be credited with the amount thereof in MS
settlement with the Auditor.
SEC. SO. II the purchaser does not pay the
taxes, percentages and costs before 10 O'Clock
A. NJ Of the following day, the property, on
the next sale day, before the regular sale must
be resOld Tor the taxes and costs, ana the bid
Of the person refusing to make plyment snail
not be received on the sale OF any other prop
erty on the list.
SEC. "a. Before delivering any certificate of
sale the Collector must enter in book a de-
scription of the land I'D, the date Of SAFE
purchasers name and amount paid, and regu-
larry number the descriptions on the margin
OF the book and put a corresponding mum ser
on each certificate, which book must be de-
llYered to the Auditor. Such book must be
open 10 public inspection, without fee, when
not IN actual use. Alter receiving the amount
OF taxes, percentages and costs, the Collector
must make out and sign, III duplicate q GER
tlficate, Gated on the day of sale, stating twhen
KNOWN toe name of the person assessed "a de-
sGriptjon OF the land sold, the amount paid
therefor, that 1t was sold for taxes giving the
amount and year of the assessment the name
OF the purchaser, ana Spt clfylng the time
when the purchaser Will be entitled toa deed
One copy OF such certificate Shall be delivered
to the purchaser and the other shall be FLED in
the Office OF the City Auditor: and upon the
filing OF such certificate the lien of Inc city
vests in the purchaser, and IS Only Invested bv
the payment TO him, or to the City Treasurer,
for his use, of the purchase money and nfLv
per cent. thereon.
SEC. 90. Redemption of the property sold
may be made by the owner or any party in IN
tt~SSt NljIitH tNGlht IUOUtilS from the QarR of
the sale, redemption must be made in gold
or silver coin, and when made 10 the Treas
uref, he must credit the amount to the person
named IN the Collectors certificate. and paw IL
on demand to MIN or his assignee.
SEC. 50. ON presentation OF the rec eipt Of
the purchaser, or OF the Treasurer for MS use
OF the total amount OF redemption money The
Auditor must mark the word redeemed"
the date anu by whom redeemed on the GER
tliicate and in the margin OF the book where
the entry OF the certificate is made.
IL moi doc I
the Collector, or his successor in Office must
make TO the purchaser, OF his assignee, a deed
OF the property, reciting in the deed substan-
italy the matters contained in the certificate
and that no person has redeemed the property
during the time allowed for its redemption
Such deed, duly acknowledged, is priIna facie
evidence O. the regularity OF all the proceed
lngS had from the assessment by the Assessor
pu TO and inclusive Of the execution ofthe deed.
and that the grantee named in the deed is
owner OF the property deScrib ed therein The
deed conveys 10 the grantee the absolute title
TO the lands described therein as of the date OF
the expiration OF the period of redemption free
or ali lucun oranceS, except the lien for taxes
which may have attached subsequent to the
sale. II property sold to the City of Sacra-
mento Tor Eon-payment OF taxes is not re-
deemed, the Collector or his successor in Office
must make To the city u deed of the property
the same as IN the case of other purchasers: IN
such case the former owner may repurchase
such property from the city at any time with
IN TN ee years next after the issuance of the
deed, upon paying To the city five times the
amount OF the purchase price paid by the CITY
therefor, together with any other taxes and
assessments unraid thereon and in the event
OF such repurChaSe, the Mayor shall execute
a deed at the expense of the purchaser con.
VeyIng TO him the interest of the city in and TO
such property. If the property is not repur-
chased within three years it SHALL at such
time as the Board of Trustees direct be sold
at auction to the highest bidder, after at least
ten Gays notice by publication in some daily
newspaper Of the city, and the proceeds of the
sale snail belong TO the city, and be paid info
the treasury.
SEC. 80. The City Collector shall, after the
rrSt Monday In February in each year, cole
the taxes due on personal property exce,t
where real estate is ilole therefor. BY seizure
ana sale at public auction of any personal
property owned by the eeinauent. The sale