The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-29

with him; and the delinquent list must re-
main on file in the Auditors Office. Interest
must be collected on all such delinquent taxes
al Inc rate OF two per cent. per month from
the time delinquent 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. 1oI. 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
mas no real estate, or when. in his opinion, SAID
taxes are not a lien on real property SUFFICIENT
10 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
De 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 fixed for the
year in which the collection is made, then if q
sum in excess of the rate has been collected,
the excess shall be repaid by the Treasurer TO
| the person from whom II was collected, and If
sum less than the rate has been collected,
the deficiency must lie collected, as are other
taxes Oh 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
asses ment 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, ana as soon as the rate for
the year is fixed, he must also note on the
assessment 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 delin-
quent list, may, with the written consent OF The
City Attorney, be supplied or corrected by the
Assessor at any time prior to the sale tor delln-
qu2nt taxes. In the assessment, advertise
ment ana sale Tor taxes initial letters, n bure-
VlauonS. and figures may be made use of. and
no assessment, or act relating to the assess
lnenG Or collection OF taxes, is Illegal on ac
count OF 1nfOrmallty, 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 pro ided Tor, and under the laws in
force at the time the assessment was made
and all sucA taxes SHALL be valid and collecti
ole the same as If this Charter had not been
SEC. los. Nothing in this Charter shall
ever be construed as permitting or author
lZing any portion of the taxes levied and col
leeted for tie respective special funds which
the Board OF Trustees are authorized to estab-
llsh, TO be made use OF in pa ment of any in
deotedneSs OF the city which existed prior to
January l, 1855, nor shall the total amount
OF taxes collected and made US OF in any one
year in payment of any Indebtedness of the
city which existed prior TO January l, 1855,
ever exceed Gfty-fiVe cents on each one hun
dred dollars upon the assessment book.
SEC. 100. Should the Beard of Trustees at
any time deem it necessary FOR the interest
anu pTOtGcJlOn Oh the CITY at large, DOr-
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 for mate
! rails furnished ana 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 empoWerg d
and authorized to levy and collect q special
tax, annually orin one levy, 10 pay such debts
ana obligations 50 created, and provide the
mode ana manner OF their payment; pr0Uided,
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 tor not
less than two weeks there. ofore, in some daily
newspaper published i'll the city, in which
notice the contemplated repairs or impro ye-
InGIstS ana the cost or estimated cost of the
same aud the manner ii snail be paid for, shall
| be distinctly stated. II two thirds of the
votes cast at such election be in favor OF
| the proposition named, then the board shall
&c 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 oblicf-
tons so contracted and created. the said board
shall issue warrants therefor, under the seal
OF the city, and g flying 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-
thofIty.