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


l4e persons by whom IL was owned ordained
o. IN whose possession or control 1t was, at
noon on the first Monday OF March next pre-
ceding; but no mistake In the name of the
owner or supposed owner shall render the as
sessment Invalid. In assessing solvent cred
is not secured by mortgage or trust deed, Il
reduction therefro1n SHALL be made OF deOis
cue to tO9Ig fjGe residents OF the State. The
Assessor shall have power TO and he must ex-
act nom each person a statement III writing,
Under oath, setting forth specifically all the
zeal and personal property owned by SUCH
y rson, or in his possession, or under his con-
1rol, at noon on the first Monday in March.
IL any person, after demand made BY the As
sess0r, neglects or refUses to give under oath
the statement herein provided for, or 10 COM
lly with the other requirements OF this Char
Ter relating 10 assessments and taxation. the
Assessor must make an estimate OF the value
q the property OF such person, ana tine value
so fixed by the Assessor shall not be reduced
10y the Board OF Trustees.
SIC. "A. Ii the owner or claimant of any
property, not listed by another person, is ab-
sent or unknown, the Assessor must make an
estlmate OF the value OF such property. If the
name OF the absent owner IS known 10 the As
Sor, the property must be assessed in his
lame; If unknown, the property must be as
sessed to "unisnoWn owners"
SEC. .. Any property willfully concealed,
removed transferred or misrepreSented by the
owner thereof, 10 eyade taxation, must, upon
discovery, be assessed at not exceeding ten
mes its value. and the assessment so made
must not be reduced by the Board OF Irus-
tees. Any property discovered bV the Asses
sor TO have escaped assessment for the last
preceding year, If such properly is owned or
controlled by the same person who owned or
controlled il for such p eceding year may be
assessed at double its value.
SEC. rs. The City Assessor must prepare an
assessment book with appropriate headings al
lhabetically arranged, in which must be listed
all property within the cit subject y taxation;
Mmch assessment book must DE com 2ieted by
The Assessor on or before the first 4.Aonday OF
July of each Year. The Assessor shall q. so
make map book. showing plan of the yarl-
Gus blocks Of The city, and mark thereon in
each subdivision thereof the name of the per
son TO whom it is assessed. AS soon a COM
map book and statements must be delivered
10 the City Clerk, who must Immediately give
notice thereof, and OF the time the Board OF
trustees Will meet to equalize assessments, by
publication in daily newspaper published in
the city, and IN the me antime the assessment
book must remain in his Office fer the inSpec-
ton OF all psrsous interested.
SEC. II. The Board of Trustees must meet
on the flrst Monday in July of each year to
examine the aSSeSSment-bOok and equalize
the assessments. 1t must continue in session
Tor that purpose, from time TO time, until the
business OF equalization is disposed of, but
hot later than the third Monday in July. The
board has power, after giving notice in such
manner as IL may by rule prescribe 10 in
crease or lower the entire assessment roll or
any assessment contained therein, so as to
cQuallze the assessment or property and make
IL conform to the true value Of such property
IN money. No reduction must be made in the
valuation OF any property unless the party
affected thereby, or his agent files with the
board written application therefor verified
by ms 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 ansW erS under oath
all questions relating to the value of the
property. The board may subpoena such wit
1esses and hear such other evidence in rela-
ton to the matter as it may deem proper
SEC Is. During the session of the board
u may direct the Assessor to assess any taxa
bic property that has escaped assessment or
10 aad TO the amount, number or quantity of
property, when false or incomplete list has
heen rendered, and to make and enter new
assessments (at the same time canceling pre-
Nlous entries) when any assessment made by
him is deemed by the board so incomplete as
70 render doubtful the collection of the tax
The Clerk of the board must record in a book
kept Tor that purpose all changes, corrections
and 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
ment 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
ana enter the to,aI valuation of each kind OF
property, and the total valuation of all Drop
erty on the assessment book, and must Lefore
the third Monday in August, report state
ment thereof, in writing to the Board of Trus-
tees.
SEC 80. The Mayor, City Collector and City
Auditor shall constitute n b ard OF Estimate
OF which board the Mayor shall be Chairman,
ana the AuditCr shall be Secretary. 1t snail
be the duty of said Board of Estimate on or
before the second Monday in August of ca IN
ear, 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
cessltles OF the city government for the next
ensuing fiscal year, giving the amount re-
quired to meet the sinking and interest funds
lor any and all valid outstanding debts to-
fether with the amount needed for salaries
ana the probable wants of all the departments
of the city government in detail, and showing
specifically the necessities of each of the sew
raj SPECIFIC funds 10 be provided for in the
treasury. he estimate shall also show, as
nearly us may be. what amount of income and
revenue Is likely 10 accrue To the treasury,
and be collected from fines, licenses wafer
rates, harbor dues and all other sources of
revenue, exclusive OF taxes upon property and
snail give an tstimate of what amount will be
required 10 be levied ana collected by tax
upon all property in the city subject TO taxa
Ion, in order 10 meet the necessities ofsuch
fiscal year. If such estimate shall show that
an increased amount Will be required in any
specinc fund over the amount required for
such fund for the pending nscai year such es-
INMATE snail also state the reasons why such
9LcresiSe WI be required. The salaries per-
timing To the respective offices held by them
Snail he in tull compensation for all services
Ierormed by the members of said Board of
SIC. 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-
nance childish such special and separa te
fdndS- representing the several funded obliga-
lions OF the city. if any, anu the several de-
partments recurring municipal expenditure,
as may be necessary, which special funds shall
not pe diverted To any other purposes than
that for which they have teen sDecifica "
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 III Septef4 ber in each
year by ordinance, fix the rate of taxes 10 be
levied, anu levy the taxes Tor general NUM-
cipal purposes upon all property subject to
taxation in the city. aud shall also at the time
OF making such levy, levy such direct special
~ am
ated or provided for as shall he necessary 10
raise sumc1ent revenue II carry on the vari-
Gus departments OF the municipal government
ior the current nscsll year; pr0Etded, that the
levy for the general fund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect of
n Judgment against the person. and every
lien created by this charter has the ct eel OF an
execution levied against all property OF the
delinquent, and the Judgment is not sat IS led
nor tie 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 ana after
twelse O'Clock noon of the first Monday in
March in each year. Every tax due upon real
property is lien against the property as
sessed; and every tax due upon improve
mentS on real property assessed to others than
lie owner of the real property, is a lien upon
the land and improvements, which several
liens attach at twelve O'Clock noon OF the first
Monday In March in each year.
SEC. e3. AS soon the Board of Trustees
mas nXed the rates of taxes for the year the
R0AANOA llhskNOitipult enter IN a separate
column IN the asses Sment book the respective
sums, in dollars and cents. re Getting the frac-
tons 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
be must deliver Said correci ed and completed
assessment book 10 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
a least i've days notice in some daily news
laper published in the city, specifying:
F1rst-That the taxes on all personal prop
erty, secured by real property, and one