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


Inc persons by whom it was owned or claimed,
o. IN whose possession or control il was, at
loon ON the first Monday OF March next pre-
ceding; but no mistake in the name of the
owner or supposed owner shall render the as
sSSsment invalid. In assessing solvent cred
5 not secured BY mortgage or trust deed, a
REDUCTION therefrom shall be made of debts
Cue 70 bona tide residents of the State. The
Assessor shall have power to and ne must ex-
act rom each person a statement in writing,
aoief oath, setting forth specifically all the
real and personal property owned by such
.rson, or in his possession, under his con-
troll, at noon on the first Monday in March.
j. any person, after demand made by the As
SSor, neglecjS or refuses TO give under oath
the statement herein provided for or TO COM
y with the other requirements OF this Char
t3r relating TO assessments and taxation, the
assessor must make an estimate Of the value
{ the property OF such person, and the value
Sd nXed by the Assessor shall not be reduced
/ Y the Board OF Trustees.
SEC. IA. ii the owner or claimant of any
property, not listed by another person, is alb
sent or unknown, the Assessor must make an
eSJimate or the value of such property. If the
anne OF the absent owner is known to the As
sor, the property must be assessed in his
anne; If unknown, the property must be as
sessed TO unknown owners"
SEC. rs. Any property willfully concealed,
removed, transferred or misrepresented by the
owner thereof, TO evade taxation, must, upon
{ scoyery, be assessed at not exceeding ten
times its value, and the assessment so made
1nust not be reduced by the Board of Trus-
tees. ANY property discovered by the Asses
sOr TO have escaped assessment for the last
preceding year, if such property is owned or
controlled by the same person who owned or
controlled il for such preceding year, may be
ssessed at double its value.
SEC. 70. The City Assessor must prepare an
sssessment book with appropriate headings al
pnabetically arranged, IN which must be listed
ell property within the city subject to taxation;
winch assessment book must be ompleted by
Inc Assessor on or before the first Monday of
ally of each year. The Assessor shall also
make map book. showing plan of the vari-
Gus blocks Of the city, and mark thereon in
each subdivision thereof the name OF the per-
son to whom il is assessed. AS soon as COM
lleted, the assessment book, together with the
map book and statements, must be delivered
10 the City Clerk, who must Immediately give
notice thereof and of the time the Board OF
trustees viii meet to equaliZe assessments by
publication IN a daily newspaper published in
the city, and in the meantime the assessment
book must remain in his Office fer the inspec-
l on OF all persons interested.
SEC. IT. The Board of Trustees must meet
on the first Monday in July of each year to
examine the assessment-book and equalize
the assessments. 1t 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, after giving notice in such
manner as it may by rule prescribe to in
crease or lower the entire assessment roll, or
any assessment contained therein, so as to
equaliZe the assessment of property and make
J conform to the true value of such property
IN money. No reduction must be made IN the
aluat1on of any property unless the party
affected thereby or his agent files with the
Iaard written application therefor, verified
by his oath, and showing the facts upon
which such reduction is claimed. No redue-
on must be made unless such person,
or his agent, attends and answers under oath
al questions relating to the value of the
property. The board may subpoena such wit
1esses and hear such other evidence in rela-
Lon TO the matter as it may deem proper.
SEC. rs. During the session of the board
u may direct the Assessor to assess any taxa
Die property that has escaped assessment or
- add TO the amount, number or quantity of
property, when false or incomplete list has
been rendered, and to make and enter new
assessments (at the same time canceiing pre-
ious entries when any assessment made by
Liln Is deemed by the board SO incomplete as
70 render doubtful the collection of the tax.
The Clerk of the board must record in 81 book
Kept for that purpose all changes, corrections
and orders made by the board, and must enter
upon the assessment book all changes and
corrections so made, and must on or before
lhe first Monday in August deliver the assess
1nent book, so corrected, to the City Auditor.
SEC. 70. The City Auditor, as soon as the
assessment book is delivered to him by the
clerk, must proceed to add up the valuations
and enter the total valuation of each kind of
! roperty, ana The total valuation of all prop
crty ON the assessment book, and must before
toe third Monday in August, report a state
.1ent Thereon, IN writing, TO the Board of Trus-
lees.
SEC. so. The Mayor, City Collector and CITY
-Auditor shall constitute Board OF Estimate
II which board the Mayor shall be Chairman
and the Auditor shall be Secretary II shall
N'CNeNNN
tefore the second Monday in August of each
. ear, TO prepare and transmit to the Board of
trustees, accompanied by estimates and re-
ports nom the various departments of the city
government, an estimate of the probable ne
eessitieS of the city government for the next
ensuing fiscal year. giving the amount re-
Uuired TO meet the sinking and interest funds
1or any and all valid outstanding debts to-
Eether with the amount needed for salaries
and the probable wants of all the departments
If the city government in detail, and showing
specifically the necessities of each of the sew
"ral specific funds TO be provided for in the
treasury. The estimate shall also show as
nearly as may be, what amount OF income and
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 giyean estimate of what amount will be
required to be levied and collected by tax
upon all property in the city subject to taxa
Lion, in order 10 meet the necessities of such
1lscal year. If such estimate shall show that
an increased amount will be required in any
speclnc fund over the amount required for
such fund for the pending fiscal year such es-
Innate snail also state the reasons why such
increase VIII be required. The salaries per-
h31n1ng to the respective offices held by them
shall be in full compensation for all services
reformed by the members OF said Board of
Estimate.
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 obIiga-
LonS OF the city, If any, and the several de
partmentS requiring municipal expenditure
rs may be necessary, which special funds shall
not be diverted to any other purposes than
That for which they have been specifically
created, except of balances in excess at the
end of the fiscal year.
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-
clpaI purposes upon all property subject to
taxation in the city, and shall also at the time
OF making such levy, levy such direct special
axes Tor the special and separate funds ere
ated or provided for as shall be necessary to
raise sufficient revenue to carry on the yari-
Gus departments of the municipal government
1or the current fiscal year: procided that the
evy for the general fund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect of
4 Judgment against the person. and every
zen created by this charter has the effect OF an
execution levied against all property OF the
delinquent, and the judgment is not satisfied
nor the lien removed until the taxes are paid
or the property sold therefor. Every tax due
upon personal property is 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
lDents on real property assessed to others than
Inc 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. So. As soon as the Board of Trustees
has liked the rates of taxes for the year the
Auditor must compute and enter in n separate
column in the assessment book the respective
sums, in dollars and cents. rejecting the frac-
tons of cent. TO 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 corrected and completed
assessment book 10 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 five days a notice in some daily news
paper published in the city. specifying:
Flrst-That the taxes on all personal prop
nv