The record-union., 1892-04-12

time the first installment is due; and, pro
Uaded, further. that the taxes on all personal
property, unsecured by real property shall be
due and payable Immediately after the assess
ment OF aid personal prop rty is made.
SEC. 81. On the third Monday in Deem
Der OF each year, the City Collector must at
tend at the office of the Auditor with the as
sessment book, and the Auditor must care
fully examine the same, ana If satisfied tnat
the statements there appearing OF taxes due
and unpaid are correct, he must foot up the
amount or all taxes so due and unpaid, and
must settle with HIM for the taxes paid, and
require from him the Treasurer's receipt
therefor.
SEC. So. On the third Monday in May of
each year, the Collector must attend at the
Office of the Auditor with tie assessment
book, and must furnish and d Iyer to the
Auditor at said time a complete "delinqueut
list" OF all persons and property then owing
taxes, In which list must be set down in ntl-
merlcal or alphabetical order all matters and
things contained in the asses snlent book and
relating 10 delinquent persons or property
The Auditor must carefully compare the ''de-
l1nquent list" with the assessment book, and
If satisfied that II contains a full and tree
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-
cember settlement, and require from him the
1Teasurers receipt therefor. Alter such SET
Element with the Collector the Auditor must
Charge the Collector with the amount of taxes
due on the delinquent list, with i've per cent
added thereto, and within three days there
after deliver said delinquent list" duly certl-
fed, 10 such Collector.
SEC. SO. 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 the names of the persons
an q description of the property delinquent,
and the amount OF taxes and costs due. oppo-
site each name and description, with the taxes
due on personal property added to the taxes
on real estate, where the real estate is liable
therefor or the SEX eral taxes are due from the
same person. The expense OF the publication
snail be charge against the city. The COL
lector must append 10 and publish with the
delinquent list o notice that unless the taxes
delinquent, with the costs and percentages
are paid the real property upon which such
taxes are a lien viii be sold at public auction,
at q time and place designated in the notice.
The time OF sale must not be less than twenty
one nor more than twenty-eight 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 week for three successive weeks
IN some daily newspaper, or supplement
thereto, published IN the city. copy of the
publication, with tie affidavit of the Collector
attached thereto that it is q true copy of the
same. that the publication was made in a
newspaper, or supplement thereto, published
in the city, and the date of each appearance,
shall be filed with the City Au6itor, which
affidavit shall be priila facie evidence of ali
the iacts stated therein.
SEC. 80. The City Collector must collect, in
addition to the taxes and percentages due on
the delinquent LIST, nifty cents on each tract of
land separately assessed, as costs for prepar-
ing the list.
SEC. 81. On the day fixed for the sale, or on
some subsequent day to which ne may post
pone 1t of which he must give notice by at
least one publication in q daily newspaper
published in this city,, the Collector between
the hours of o o'clock A. NJ and 2. NJ, must
sell at public auction the property advertised
commencing att the head OF the list and con-
tinuing in the order published until COMPLETED
be may postE oae the Gay of commencing the
sale, or TIE 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 Tor taxes Cue
thereon may designate, in writing, to the Col
lectoF prior TO the sale what portion of the
property he wishes sold, if less than the whole;
but II 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-
vtded interests assessed, the small est portion
OF the intert 81, and pay Toe taxes, percentages
and costs DUE including fifty cents for the uu-
p;icate certificate of sale shall lie the pur-
chaser But in case there is no purchaser in
good faltn Tor the same on the nrSt day the
property is offered for sale, then when the
property is offered thei eafter for sale and there
is no purchaser in good lditn for the same, the
Wnole amount or property ass SSed shall be
struck of TO the City of Sacramento as the
purchaser and the duplit ate certificate de-
ivered TO the City Treas urer and filed by him
In his othce; and IN 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 his
settlement with the Auditor.
SEC. SO. Ii the purchaser does not pay the
taxes, percentages and costs before 10 O'Clock
a. M. of the following day, the property, on
the next sale day, before the regular sale must
be resold for the taxes and costs, and the bid
of the person refusing to make pigment shall
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 q book a de-
scriptlon OF the land sold, the date of sale
purchasers name and amount raid and reru-
OF the book and put corresponding NUMBER
on each certificate, which book must be de-
livered to the Auditor. Such book must be
open TO public inspection, without fee when
not in actual use. After receiving the amount
OF taxes, percentages and costs, the Collector
must make out and sign, in duplicate a GER
tificate, Gated on the day of sale. stating when
known) the name of the person assessed. q de-
scription of the land sold, the amount paid
therefor, that it was sold for taxes giving the
amount and year of the assessment, the name
of the purchaser, and specifying the time
when the purchaser will be entitled to deed.
One copy OF such certificate shall be deli yefed
to the purchaser and the other shall be filed in
the office of the City Auditor: and upon the
filing OF such certificate tie lien of the city
vests in the purchaser, and Is olly Invested by
the payment to him, or to the City Treasurer
for his use, of the purchase money and nifty
per cent thereon.
SEC. 50. Redemption of the property sold
may be made by the owner orany party in in
terest within twelve months from the date of
the sale, Redemption must be made in gold
or silver com, anu WDen made 10 the Treas
urer, he must credit the amount to the person
named in the Collectors certificate, and pay it
on demand to him or his assignee.
SEC. 90. On presentation of the rec of
the purchaser or OF the Treasurer TOR MS use
of the total amount of redemption money. The
Auditor Snust mark the word redeemed"
the date and by whom redeemed, ON the GER
tihcate and in the margin of the book where
the entry OF the certificate is made
SEC. 81. II the property is not redeemed
the Collector or his successor in office. must
n a &c uad
OF the property, reciting in the deed substan-
TALLY 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 prima facie
evidence o. the regularity of all the proceed
ings had rom the assessment by the Assessor
pu TO and inclusive OF the execution OF the deed
and that the grantee named in the deed is
owner of the property described therein The
deed conveys to the grantee the absolute title
TO the lands described therein as of the date of
the expiration of the period of REDEEM ption free
OF all lucum oianceS, except the lien for taxes
which may have attached subsequent 10 the
sale. II property sold to the City of Sacra-
mento for non-payment of taxes is not re-
deemed, the Collector or his successor In Office
must make TO the city 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 three years next after tie 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 unpaid thereon, and in the event
OF such repurcnase, the Mayor shall execute
deed at the expense of the purchaser, con
veying to him the interest or 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, alter at least
ten days notice by publication in some daily
newspaper of the city, and the proceeds of the
sale snail belong to the city and be paid into
the treasury.
SEC. 90. The City Collector shall, after the
~ - ~,
the taxes due on personal property exce0t
where real estate is ilble therefor, by seizure
ana sale at public auction of any personal
property owned by the delinquent. The sale