The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-05

Or in whose possession or control 1t was, ct
noon on the iirst Monday of March next pre-
oedlIg; but no mistake in the name of the
owner or supposed owner shall render the as
sessInent Invalid. In assessing solvent cred
S not secured by mortgage or trust deed, q
reduction thercfrOm snail be made OF debts
cue TO bona yi6e residents OF the state The
Assessor shall have power to and he must ex-
act nom eaea person a statement IN writing,
under oath, setting forth specifically all the
fe9l and personal property owned by such
J. rson, or IN his possession, or under his con-
1ro. at noon OF the first Monday IN March.
II any person, after demand made by the As
sessor, neglects or refGsas 10 give under cath
tie statement herein provided for, or TO COM
] ~ with the other requirements OF this Char
assessor must make an estimate OF the value
@ the property of such person, and the value
so liked By the Assessor shall not be reduced
Iy the Board of Trustees.
SIC. n. If the owner or claimant of any
property, not listed by another person. is ab-
tent or unknown, the Assessor must make an
estimate Of the value OF sGch property. II the
lame OF the absent owner IS known to the As
sor, the property must be assessed in his
Name; If unknown, the property must be as
fessed to 'unknoWn owners"
SEC. 70. Any property wiTfully concealed,
removed, transferred or rnisrepresented by the
owner thereof, TO eyade taxation, must, upon
times its value, and the assessment so made
must not be reduced by the Board OF Trus-
lees. ANY property discovered by the Asses
tor 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 Tor such p ecedIng year, may be
assessed at double its alue.
SEC. 76. The City Assessor must prepare an
assessment book, with appropriate headings al
alphabetically arranged, III which must De listsd
;dl property within the city subject 10 taxation;
which assessment book must be com pleted 10y
the Assessor on or before the first aionday of
.ioiy of each year. The Assessor shall also
make q map book. showing plan of the Nari-
Gus blocks OF the city, and mark thereon in
each subdivision thereof the name of the per-
an tn xt-fRfl = l. sod Ac
Jleted, the assessment book, together With the
map book ana statements, must ne delivered
- the CITY Clerk, WAC must Immediately give
notice thereon, and OF the time the Beard OF
trustees VIII meet to equal1Ze assessments, by
publication in daily newspaper published in
he city, ana III the meantime the assessment
book must remain in his Office Il r the inspec-
lion OF all parsons interested.
SEC. II. The Board of Trustees must meet
on the first Monday in July CT each year TO
examine the assessmentbook and elualize
the assessments. II must continue in session
Tor that purpose, from time TO time, until the
business OF equalization is disposed of but
not later than the third Monday in July. The
board has power, alter giving notice IN such
manner as II may by rule prescribe, TO ill-
crease or lower the entire assessment roll, or
any assessment contained therein, so as to
cqualize the assessment OF property and make
1t 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, nleS with tie
board written application therefor. verified
which sucn reduction is claimed. 40 red9e-
ton must be made unless such person
or his agent, ATTENDS and answers under OATH
all questions relating to the value of the
property. The board may subpoena such wit
IeSSeS ana hear such other evidence i'll rea-
ton 10 the matter as il may deem proper.
SEC. rs. During the session of the board
10 may direct the Assessor 10 assess any taxa
ole property that has escaped assessment. or
10 add TO the amount, number or quantity OF
property, when a false or incomplete list has
been rendered, and TO make ana enter new
assessments lat the same time canceling pre-
vlous entries) when any assessment made by
nm Is deemed by the board so incomplete as
10 render doubtful the collection of tie 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 MADE, and must on or before
the TlfSt Monday In August deliver the assess
ment book, so corrected, to the City Aualtor.
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
and enter the total valuation of each kind OF
property, and the total valuation of all pop
erty on the assessment book, and must before
the third Monday in August report a state
Inent thereof, III writing, TO the Board OF Trus-
tees.
SEC. 80. The Mayor, City Collector and City
Auditor shall constitute Board OF Estimate
of which board the Mayor shall be Chairman
ana the Auditor shall be Secretary. 1t snail
be the duty OF said Board OF Estimate, on or
before the second Monday in August of each
year, 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
cesSlties OF the,city government for the next
ensuing fiscal year, giving the amount re-
auired TO meet the sinking and interest funds
Tor any and ali valid outstanding debts to-
gether with the amount needed Tor salaries
and the probable wants of all the departments
OF the city government in detail, and showing
specifically the necessities of each of the sew
eral specific funds to be provided for in the
treasury. The estimate shall also show, as
hot tfNffv
revenue is likely to accrue To the treasury
and be collected from fines, licenses. water
rates, harbor dues and all other sources Of
revenue, exclusive OF taxes upon property. and
shall glyean estimate OF what amount will be
required to be levied and collected by tax
upon all property in the city subject to taxa
ton, in order TO meet the necessities OF such
fiscal year. IF such estimate shall show that
an increased amount will be required in any
specific fund over the amount required for
such fund for the pending fiscal year, such es-
innate shall also state the reasons why such
increase VII be required. The salaries per-
tanning TO the respective offices held by them
shall be in full compensation for all services
performed by the members OF said Board of
Estimate.
SEC. 81. The Board of Trustees shall estab-
llsh general fund, and may, also, before fix
ing the rate OF the annual city tax, by ordi-
nance establish such special and separate
funds, representing the several funded obliga-
tons or the city, II any, anu the several de-
partsnenJS requiring municipal expenditure,
as may be necessary, which special funds shall
that for which they have been specitica IL
created, except of balances in excess, at the
end of the fiscal wear.
SEC. SO. The Board of Trustees must on or
before the first Monday in September, in each
year, by ordinance, fix the rate of taxes TO be
levied, and levy the taxes for general NUM-
cipal purposes uron all property subject to
taxation In the city, and Shall also at the time
OF making such levy levy such direct special
taxes for the special and separate funds Gre
ated or provided for as shall be necessary TO
raise suthcient revenue 10 carry on the vari-
Gus departments OF the municipal government
Tor the current 1lSeal year; proOided, that the
levy for the general fund shall not exceed one
dollar Jor each one hundred dollars upon the
assessment book. Every tax has the effect of
judgment against the person, ana every
lien created by this charter has the eject o an
execution levied against all property OF the
delinquent, ana the judgment is not satisfied
nor tie Lien removed until the taxes are paid
or the property sold therefor. Every tax Que
unon personal property is a lien upon the real
property OF the owner thereof from and after
twelve 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
nents on real property assessed TO others than
the 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. SIS. AS soon as the Board of Trustees
has fixed the rates Of taxes for the year the
Auditor must compute and enter in n separate
coluInn in the assessment book the respective
sums, in dollars and cents. re Getting the frac-
tons of a 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
he must deliver said correci ed and completed
ASSESSMENT book TO 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
at least i've days notice in some daily news
paper published in the city, specifying:
tlrSt-That the taxes on all personal prop
erty, secured by real property and one