The San Francisco call., 1898-03-31
CHAPTER V.
The Tax Collector.

SECTION l. There shall be a Tax Collector of the City and County, who shall be an elector of the City and County at the time of his election and who must have been such for at least five years next preceding such time. He shall be elected by the people and hold office for two years. He shall receive an annual salary of four thousand dol- lars, which shall be in full compensa- tion for all his services. He may appoint one chief deputy, who shall receive an annual salary of twenty-four hundred dollars; one cashier who shall receive an annual salary of twenty-four hun dred dollars; fifteen deputies who shall each receive an annual salary of fifteen hundred dollars, and extra clerks who shall each be paid at the rate of not more than one hundred dollars 8 month during the time of their em- ployment, but the total amount of payment for such extra clerks shall not exceed thirty-six thousand dollars a year.
 Sec. 2. The Tax Collector must co1- 1ect all licenses which may at any time be required by law or ordinance to be collected within the City and County. He shall be charged with all taxes lev- jed upon real and personal property within the City and County, upon the final settlement to be made by him ac- cording to law, or this Charter He shall pay into the treasury, without any deduction for commissions fees or charges of any kind or on any ac- count, the full amount of all taxes, as- SessmentS and moneys received by him, and not previously paid over, includ- ing all moneys paid under protest and money received for taxes paid more than once, and for street assessments. He shall also be charged with, and be debtor to the City and County for the full amount of all taxes due upon the 6oIi, IaI;r It. collection, unless it appear to the satis- faction of the Supervisors expressed by resolution, that it was out of his power to collect the same by levy and sale Of property liable to be seized and sold therefor
 See 3. The Tax Collector may ap- point an attorney to prosecute actions for the collection of delinquent taxes, and may agree on paying him as com- pensation therefor a stated percentage out of the amounts recovered; but such percentage shall in no case exceed f1f- teen per centum of the amounts re- covered.
 Sec f. He shall examine all persons liable to pay licenses, and see that licenses are taken out and paid for. In the performance of their official duties. he and his deputies shall have the same powers as police officers in serv- ing process and in making arrests. He may demand the exhibition of any license for the current term from any person, firm or corporation engaged or employed in the transaction of any business for which a license is re- quired; and If such person, firm or corporation shall refuse or neglect to exhibit such license, the same may be revoked forthwith by the Tax Collec- tor.
 Sec 5. The Auditor shall from time to time deliver to the Tax Collector such City and County licenses as may be required, and sign the same and charge them to the Tax Collector, spec flying in the charge the amounts thereof named in such licenses respec- lively and the class of licenses, and take receipts therefor, and the Tax Collector shall sign and collect the same. The Tax Collector shall once in every month, and oftener when re- quired by the Auditor. make to the Auditor report under oath Of all licenses sold and on hand, and of all amounts paid to the Treasurer, and shall also in that regard comply with the regulations which may be pre- scribed by the Supervisors At the time of making such report, the Tax Collec- tor shall exhibit to the Auditor all licenses on hand and the Treasurer's receipts for all moneys paid into the treasury.