The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-02

with him; and the delinquent list must re-
main OF ne in the AGditors Office. Interest
must be corrected on all such delinquent Il ks
at tee 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 oy
| the Treasurer.
SEC. 1ol. The City Assessor, between the
first Monday in March and the first Monday
in July in each year, must collect the taxes on
ali personal property: when the owner thereof
mas no real estate, when. IN his OPINION, SAID
taxes are not a lien on real property sufficient
to secure the payment, he may enforce such
| collection oy seizure and sale of any per
sonal property owned by the person liable to
/ pay the tax. Such seizure and sale shall 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 hXed for the
] year in which the collection is made, then if a
| sum in eXces OF the rate has been collected,
! the excess snail be repaid b the Treasurer to
| the person from whom II was collected, and if
q sum esS than the rate has been collected,
/ the deficiency must Ge 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 bis
! hands, Hote opposite the name Of each person
! from whom taxes have been 50 col e:icd the
amount thereof and as soon as the rate for
/ the year IS nNeG, he must also note On The
assessment book, in connection with the pre-
| Flous entry, the amount of excess or dcd-
| cheney.
SIC lO3. Omissions. errors. or defects o:
| form IN the assessment bool, or in the delin
quent list, may, with the written consent OF The
! clly Attorney, oe supplied or corrected by the
Assessor ut any time prlor TO the sale for delln-
| quent taxes. In the assessment advert Sc
Inent and sale for taxes, initial letters q II e.
NlatlonS, and figures may be made use Of and
no asses snlent, or act relating 10 the assess
laent or collection Of taxes, is Illegal on ac
/ count OF lnf3rmality, nor because the same
/ was not completed within the time designated.
SEC. 1O4. All taxes assessed before this
| Charter taxes effect must be col ec., q NJ he
! time pro ICED Tor, and under ne laws in
force at the tine the asses IN mt was made
ana all sue taxes shall he valid aad couecti
Die the same as # this Charter had nos been
adopted.
! Soc. los. Nothing in tlis Charter shall
ever be construed as permitting or author.
| izing any portion OF the taxes leyi5 d and col
| Iacted tor tie respective special funds, which
the Board OF Trustees are authorized to eStab-
lish, TO b. mace use of in ra5 IN MT Of any in-
| deDteGEe>s OF the city which existed prior 70
January l, 1855, nor shall the total amount
! OF taxes collected ana made use OF in any one
| year in payment OF any Indebtedness OF The
/ city which existed prior to January / 1855.
! ever exceed nlty-fiVe cents on each one hun
dred dollars upon the assessment book
SEC. 1O6 Should the Beard OF Trustees Ell
anI time deem II neceSsGry for the interest
ana protection OF the city ut large. or any Dor
ton thereof, or the property or health of the
citizens thereof, or any other matter or ;hing :.
! the object OF which would be to advance tie
interest OF the city, TO contract and create any
debts orobligations against the city for mate
rails furnished and labor and services IcrG3rCl-
| cd without having the funds in the treasury 10
! paw tie same, the said board may enter iTtO
! contracts, and creae deDts or obligations.
| Will oGt interest, and are hereb empower q
! and authorized to levy and co!lecG a special
tax, annually ORR one levy, t. pay such dec +
ana obligations so created an! provide tie
mode and manner OF their payment; fll'Ogi3ed,
that no such debts, DOL cations, OF c.iIus shall
! be contracted o. crea c ! agaiusa the city.
without first having been voted upon by tue
! qualified electors thereof, unless expressly
provided By this Charter. Notice shat be
| given Of such elections by publ cation Tor not
! i5 IS than two weeks TIE. e ofore. in some daily
/ newspaper published III tac city, in whicn
| notice the contemplated repairs or impro G
mentS, ana t3c cost or estimated cost OF tho
/ same anG the manner il shall te paid f0r. shan
be distinctly stated II two thirds OF the
! votes east at such election be in "a Tor ol
! the ToDosition named. then tie board snail
! be authorized o proceed with the work and to
create the liability against the city to TIE cX-
! tent 20 voted for. For all debts and ob'iga-
tons 50 contra, ted ana created. the said board
| sn8li issue warrants therefor, under the seal
of tle city, ana eifying therein the date OF
! tue election by which the Issuance thereof was
authorized, ana the total amount o. warrants
then issued under anu by virtue OF such au-
tho-ity.