The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-08

with him; and the delinquent list must re-
main oneflle in thA Auditors office. Interest
must be collected on all such delinquent Ia es
at the rate OF two per cent. per monLa from
the time delinquent until paid.
SEC. 100. Any taxes, percentages or costs
enormously or Illegally collected may, by
the Treasurer
SEC. 1oI. The City Assessor, between the
first Monoay in March and the first Monday
IN July in each year, must collect the taxes on
all personal property: when the owner thereof
has no real estate, or when. in his opinion, said
taxes are not a lien on real property sufficient
TO secure the payment, ne may enforce such
collection by seizure and sale of any per-
sonai property owned by the person liable to
pay the tax. Such seizure and sale shall be
conducted in the same manner as provided to
lie done by the Collector by Section ninety
eight hereof. The Assessor and Collector are
governed. as to the amount OF taxes SO col
iected on personal property. by the rate of the
previous year. When the rate is liked for the
year in which the collection is made, then il u
sum in eZceS; OF the rate mas been collected,
the excess shall be repaid by the Treasurer TO
the person from whom It WAS collected. and If
q sum less than the rate has been cole cted
the deficiency must be 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 his
hands, note opposite the name OF each person
from whom taxes have been so col ected the
amount thereof, and as soon as the rate for
the year is fixed, he must also note on the
as essDlent book, in connection with the pre-
vlous entry. the amount OF excess or def
cheney.
SEC. 103. Omissions, errors, or defects OF
form IN the assessment book or in the dein-
quent list may, with the written consent of he
City Attorney, oe supplied Or corrected by the
Assessor at any time PRIOR 10 the sale for delm-
GuenI taxes. In the assessment, advert Sc
ment and sale for taxes, initial letters, ab ore
Viatons. and figures may be made use of and
no assessment, Or act relating 10 the assess
mint or collection OF taxes is Illegal on ac-
count OF informality, Tor because the same
was not completed within the time desgnated.
SEC. 1O4. All taxes assessed before this
Charter taxes effect must be col ec;ed ~ tie
1IIile pro toeu Iof, ana unuer tle laws IL
force at the time the assessment was made
ana all sue taxes shall be valid and coilecti-
Die the same as If this Charter had nos been
adopted.
Sac. los. Nothing in this Charter shall!
ever be construed as permitting or author
lzing any portion Of the taxes levi d and col
lected Tor the respective special funds, which
the Board OF Trustees are authorized to estab-
lish, 10 be made use OF In ia, Inolit of any in
deoledneSs OF the city which existed prior 10
January /, 1SSS, nor shall the total amount
OF taxes collected and made use OF in any one
year in payment of any Indebtedness OF the
city which existed prior to January L, 1855,
ever exceed Hfty-Hfe cents on each onc hun
dTed dollars upon the assessment book
SEC. 1O6. Should the Beard of Trustees at
any time aeem II necessary for the interest
ton thel eof, Or the property or health OF the
citizens thereof, or any otnCr matter or thing.
tue object OF which would be to advance tae
interest OF the city, 20 contract and create any
debts orobligatlons against tGe city Tor mate
rails furnished ana labor al G Serv vices Lerrl r;ll-
ed, without having the funds in the treasury to
pay &! same, the said beard may enter into
contracts, and crea5e debts o. obligations.
without interest, and are hereby empowered
ana authorized 10 levy and collect q special
tax, annually or in one levy, t. pay such deots
and obligations so created, and provide the
mode and manner of their payment: provided,
that no such debts, obligations, or Claims shall
be contracted or crealed against the city,
without first having been voted upon by the
qualhed. electors thereof, unless expressly
provided by this Charter. Notice snail be
given OF such elections BIZ publ cation for not
less tian two weeks there ofore, in some daily
newspaper published III the city. in which
notice the contemplated repairs or improve
mcnts and tne cost or estimated cost of the
same and the manner it snail be paid for, shan
be distinctly stated. If two thirds OF the
votes cast at such election be in favor OF
the proposition named. then tie board shalI
be authorized to proceed with the work and to
create the liability against tie city to TIE ex-
tent so voted for. For all debts and obliga-
tons so contracted and created, the said board
Snail issue warrants therefor, under the seal
OF tae city, and e'ifying therein the date oil
the election by which the issuance thereof was
authorized, and the total amount o. warrants
ehen issued under and by virtue of such au-
thority.