The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-06-19
DEALING IN TAX TITLES,
City Attorney CresWell Says
No More Specializing
Can Be Done.
A Last Effort to Overcome the Law
on This Matter Is Summarily
Suppressed.

The thriving industry of buying and
selling tax titles has received a further
quietus in an opinion submitted to the
Board of Supervisors yesterday by City
and County Attorney Cresswell.
The question came before him through a
communication sent to the board by s. F.
Sinclair, which the board handed over to
the attorney, requesting an opinion. The
communication asked the board to direct
the attorney to draw up an ordinance pro-
viding for the sale of property upon which
City and County taxes ere..delinquent-to
sell it for the interest the City and County
had in it, believing that this was the only
way the City and County could get their
taxes. This was suggestion designed to
meet the conditions of the new law directed
against individual tax-title buyers and
which turns property in default over to
the State.
After acknowledging the receipt of the
communication, Mr.. Cresswell says:
Section 3773 of the Political Code as amended
by the Legislature of 1895, and approved Feb
ruary 25, 1895, disposes of the subject matter
OF the communication of Mr.. Sinclair.
This and other sections embraced in the act
approved February 25, 1895, change the reve-
nue. law regulating the collection of delinquent
taxes on real estate or personal property when
the taxes on the latter are secured by lien on
real property of the owner of the personality.
Formerly it was required that the property,
after an advertisement of the notice of sale,
should be sold at public auction (Sec. 1865,
Political Code, that the delinquent tax payer
might in writing designate to the tax collector
what portion OF the property he wished the tax
collector TO sell, If less than the whole and ii
no such designation is made the person who
would take the least quantity of the land Or
the smallest portion of an undivided interest
and pay the whole tax due and costs would be
the purchaser. (Sec. 3773, Political Code.)
This, however, has been changed by the act OF
abolished the sale at public auction.
and the amendment of section 3773
has abolished the notice that could have been
given under the old law, and forces the sale to
sessed, unless the taxes and costs due are paid
by the owner or person in possession, or
some one in behalf of such owner or per-
son in possession. The State must be
the purchaser, and, unless redeemed be-
fore five years from the date of the sale,
(Section 1888 as amended in 1889 If the
property sold to the State should be redeemed
before five years from the date of the sale Sec
ton 1916 as amended provides for the appor-
tionment of the taxes, percentage and penal
ties paid in redemption between the State and
the county.
Article XIII of the constitution is devoted to
revenue and taxation; section 13 thereof makes
it the duty of the Legislature to pass laws ne
ccessary to carry out the provisions of that
article of the constitution.
The Legislature has acted in obedience to
this requirement of the constitution and if it
has the constitutional right so to do it has not
given the Board of Supervisors the power to
legislate upon the question.
The Board of Supervisors then has no power
to change the procedure for the collection of
taxes as required by the acts OF the Legislature
of the State