The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-25

with him; and the delinquent list must re-
main on tie in the Auditors Office. Interest
must be collected on all such delinquent taxes
al Inc rate OF two per cent. per month rom
the Time Qellnq until paid.
SEC. 100. ANY taxes, percentages or costs
enormously or illegally collected may, by
order OF the Board OF Trustees, be refunded by
! the Treasurer.
SEC. 1o1. 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
has no real estate, or when. in his opinion, said
taxes are not q lien on real property sufficient
to secure the payment, he may enforce such
collection by 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 % col
lected on personal property, by the rate of the
/ previous year. When the rate is fixed for the
| year in which the collection is made then if a
sum in excess OF the rate has been collected,
| the excess shall be repaid by the Treasurer to
the person from whom IL was collected. and if
a sum less than the rate has been collected,
the deficiency must be collected, as are other
taxes on personal property.
SEC. 102. 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 collected the
amount thereof and as soon as the rate for
the year is fixed, he must also note on the
assessment book, IN connection with the pre-
ylous entry, the amount of excess or def
cheney.
SEC: 1o3. Omissions, errors, or defects of
form in the assessment book or in the dein-
qrent list, may, with the written consent of the
City Attorney, be supplied or corrected by the
Assessor at any time prior 10 the sale for deIn-
quent taxes. In the assessment, advertise
ment and sale for taxes, initial letters, abbre-
Vlatons, and figures may be made use Of and
no assessment, or act relating To the assess
nent or collection of taxes, is illegal on ac-
count OF informality, nor because the same
was not completed within the time designated.
SEC 1o4: All taxes assessed before this
Charter takes effect must be collected at the
time provided Tor, and under the laws in
force at the time the assessment was made,
ana all SUCH taxes shall be valid and coIlecti-
Ole the same as If this Charter had not been
adopted.
SEC. los. Nothing in this Charter shall
ever be construed permitting or author
l21ng any portion of the taxes levied and col
lected for the respective special funds, which
the Board OF Trustees are authorized to estab-
Ilsh, to be made use OF in payment of any in
debtedness of the city which existed prior to
or taxes collected and made use of in any one
year IN payment of any Indebtedness of the
city which existed prior to January 1, 1883,
ever exceed fffty-tfve cents on each one hun
dred dollars upon the assessment book
SEC. JOG. Should the Board of Trustees at
any time deem it necessary for the interest
and protection OF the city at large, or any por-
ton Thereon, or the property or health of the
cltlZenS thereof, or any other matter or thing
the object of which would be to advance the
interest the city, to contract and create any
debts or Obligations against the city tor mate
rails furnished and labor and services perform
ed, Without having the funds in the treasury TO
pay the same the said board may enter into
contracts, and create debts or obligations
without interest and are hereby empowered
and authorized to levy and collect a special
tax, annually or in one levy, to pay such debts
and obligations so created, and provide the
mode and manner of their payment; prOUided,
that no such debts, obligations, or claims shall
be contracted or created against the city
without first having been voted upon by the
qualified electors thereof, unless expressly
provided by this Charter Notice shall be
given OF such elections by publication for not
less than two weeks heretofore, in some daily
newspaper published in the city in which
notice the contemplated repairs or improve
mentS and the cost estimated cost of the
same and the manner it shall be paid for, shall
be distinctly stated. If two-thirds of the
votes cast at such election be in favor of
the proposition named then the board shall
be authorized TO proceed with the work and to
create the liability against the city to the ex-
tent so voted for. For all debts and oblig;a-
TONS so contracted and created, the said board
shall issue warrants therefor, under the seal
OF the city, and Specifying therein the. date of
the election by which the issuance thereof was
authorized, and the total amount OF warrants
then issued under and by virtue of such au-
thority.