The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-01

the persons by whom it was owned or claimed
or IN whose possession or control it was, at
noon on the first Monday OF March next pre-
cedlng; put no mistake in the name OF the
owner or supp OSed owner shall render the as
sessment invalid. In assessing solvent cred
It's not secured by mortgage or trust deed, a
reduction therefrom shall be made of deDts
cue 10 b07ld Jtde residents of the Stale. The
Assessor shall have power to and he must ex-
act nom each person q statement in writing,
under oath, setting forth specifically ali the
real and personal property owned by such
2 rson, or in his possession: or under his con-
trol, at noon on the first Monday in March.
IL any person. after demand made by the As
SCISSOR, neglectS or rcfuss IS to give under oath
tie statement herein provided for, or to COM
lily with the other requirements or this Char
ter relating 10 assessments and taxation the
assessor must make an estimate OF the value
o the properly OF such person. and the value
so fixed by the Assessor shall not be reduced
y the Board Of Trustees.
SEC. n. II the owner or 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 TO the AS
sOr, the property must be assessed in his
name; il unknown, the property must be as
sessed to ''unknown owners"
SEC. rs, Any property wiIlfully concealed,
removed, transferred or misrepresented by the
owner thereof TO eYade taxation, must, upon
G .ScoYery, be assessed at not exceeding ten
tunes 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 or
controlled by the same person who owned or
controlled IL Tor such p eceding year, may be
assessed at double lis value.
SEc.26. The City Assessor must prepare an
assessment book, with appropriate headings al
Inabetically arranged, in which must be listed
al properly within the cit y subject 10 taxation:
y Inch assessment book must be com oleted by
lie Assessor on or before the first monday of
July vi each year. The Assessor shall also
make map book. showing pan of the yari-
Gus blocks Of the city, and mark thereon III
al foE+f
son TO whom Ii Is assessed. AS soon a COM
leted, the assessment book, together with the
map book ana statements, must be delivered
10 the City Clerk, who must Immediately give
notice thereof, and OF the time the Board OF
trustees VIII meet to equali2e assessments, by
publication in daily newspaper published in
Lie city, and IA the meantime the assessment
book must remain in his Office fer the inspec-
ton OF all persons interested.
SEC. II. The Board OF Trustees must meet
on the first Monday in July OF each year TO
examine the assessment-book ana 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, alter giving notice IN such
manner as 1t may by rule prescribe TO in
crease or lower the entire assessment roll, or
any assessment contained therein, SO as to
eQuallZe the assessment OF property and make
IL conform to the true value of such property
IN money. No reduction must be made Ia the
valuation OF any property unless the party
affected thereby, or his agent, files with the
by his oath, and showing the facts upon
which such reduction is claimed. No reduc-
ton 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
nesses and hear such other evidence III rela-
ion to the matter as it may deem proper.
SEC. rs. During the session of the board
il may direct the Assessor 10 assess any taxa
Die property that has escaped assessment, or
10 add to the amount, number or quantity of
property, when a false or incomplete list has
been rendered. and TO make anu enter new
assessments (at the same time canceling pre-
Tious 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 book
Kept TOR that purpose all changes, corrections
ond orders made by the board and must enter
upon the assessment book al changes and
corrections SO maze. and must on or before
the first Monday in August deliver the assess
1nent 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 proceed to add up the valuations
and enter the total valuation of each kind OF
property, and the total valuation of all prop
erty on the assessment book, and must, before
the third Monday in August, report q state
1nent thereof, in writing, to the Board of Tras
tees.
SEC. 80. The Mayor, City Collector and City
auditor shall constitute Board of Estimate
Of (which board the Mayor shall be Chairman
and the Auditor shall be Secretary. 1t shall
be the duty of said Board OF Estimate on or
before the second Monday in August of each
Year, TO prepare and transmit to the Board of
Trustees, accompanied by estimates and re-
ports from the various departments OF the city
government, an estimate OF the probable ne
cesSlties OF the city government for the next
ensuing fiscal year, giving the amount re-
CURED TO meet the sinking and interest funds
ior any and all valid outstanding debts to-
eether with the amount needed for salaries
and the probable wants of all 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 or taxes upon property, and
shall give an estimate of what amount will be
required to be levied and collected by tax
upon ali property in the city subject to taxa
ton, in order 10 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 for.
such fund for the pending nscal year, such es-
innate Shall also stale the reasons why such
increase VIII be required. The salaries per-
ta1ning TO the respective Offices held by them
shall be in full compensation for all services
performed by the members of said Board of
Estimate.
SEC. 81. The Board OF Trustees shall estab-
lish general fund, and may, also, before fix
ing the rate OF the annual city tax, by ordi-
lance establish such special and separate
funds, representing the several funded obliga-
tons OF the city, if any, and the several de-
partments requiring municipal expenditure
as may be necessary, which special funds shall
not be diverted to any other purposes than
that for which they have been specitiCa | y
created, except of balances in excess, at the
end of the fiscal year.
SEC. So. The Board of Trustees must on or
before the first Monday in September, in each
year, by ordinance, fix the rate of taxes 10 be
levied, ana 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 for the special and separate funds Gre
ne 10 ha tn.
raise suGicient revenue - carry on the vari-
Gus departments of the municipal government
Tor the current fiscal year; prooided, that the
levy Tor the general fund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect of
Judgment against the person, and every
lien created by this charter has the elect o. 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 lien upon the real
property OF the owner thereof, from and after
twelve O'Clock noon OF the first Monday in
March IN each year. Every tax due upon real
property is n lien against the property as
seSSed; and every tax due upon improve
meats on real property assessed to others than
tue owner of the real property, is a lien uIon
the land and Improvements, which several
liens attach at twelve o'clock noon OF the first
Monday IN March in each year.
SEC. So. As soon as the Board of Trustees
has fixed the rates of taxes Tor the year Tie
Auditor must compute and enter in separate
sums, IN dollars and cents, rejecting the frac-
tlons of 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 September
he must deliver said corrected and completed
assessment book to 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 for
at least nVe days notice in some daily news
Taper published in the city, specifying:
FirSt-That the taxes on all personal prop
secured " nd