The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-11

with him; and the delinquent list must re-
main on file in the Auditors Office. Interest
must be collected on all such delinquent taxes
at the rate OF two per cent. per month from
the time delinquent 1ntil 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
all personal property; when the owner Thereon
has no real estate or when. in his opinion, said
taxes are not a 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 so col
lected 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 if a
sum in excess of the rate has been collected,
the excess shall be repaid by the Treasurer to
the person from whom 1t 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
rom 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-
Vious 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, be supplied or corrected by the
Assessor at any time prior TO the sale for deIn-
quent taxes. In the assessment, advertise
ment and sale for taxes, initial letters ab ore-
viatlons and figures may be made use of and
no assessment, or ACT relating to the assess
ment or collection of taxes is illegal on ac-
count or lnformality, 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,
and all sucn taxes Shall be valid and coilecti-
bic the Same aus if this Charter had not been
adopted.
SGC. los. Nothing in this Charter shall
ever be construed as permitting or author
lZlng any portion of the taxes levied and col
lected for the respective special funds, which
the Board OF Trustees are authorized to estab-
llsn, to be made use of in pa mont of any in
deotednesS OF the city which existed prior 10
January /, 1888, 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, 1883,
ever exceed fifty-tiYe cents on each one hun
dred dollars upon the assessment book
SEC. JOG. should the Beard of Trustees at
any time deem 1t necessary for the interest
and protection OF the city al large, or any por-
ton thereof, or the property or health of the
citizens thereof, or any other matter or thing.
the object OF which Would be To advance the
interest of the city, to contract and create any
debts or obligations against the city tor mate
rails furnished and labor and ser vices LerfCrm-
ed, without having the funds in the treasury to
pay the same, the said board may enter into
contracts, and cTeate debts o. OBLIGATIONS.
without interest, ana are hereby empoWered
and authorized to levy and collect a special
tax, annually or in one levy, to pay such debts
ana obligations SO created, and provide the
mode and manner of their payment; pr0pided,
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 there ofore. in some daily
newspaper published in the city, in which
notice the contemplated repairs or impro ye-
mentS and the cost or estimated cost OF the
same ana the manner ii shall be paid for, shan
be distinctly stated. If two thirds of the
votes cast at such election be in "a gor oil
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 obliga-
tions so contracted and created, the said board
shall issue warrants therefor, under the seal
OF the city, and 81 e,ifytng 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.