Imperial Valley press., 1908-06-06

the City Treasurer for all moneys col Iected for the city for taxes and to pay the same Co the City Treasurer on the date of collection, If practicable, and h not practicable on the next succeeding day; and he shah on Thursday of each week file with the City Clerk a report accompanied with the Treasurer's re- ceipts. of all moneys SO paid previous to the date of filing said report
 Sec 40. On the last Monday of Novem- Der of each year at five o'clock D. m, all taxes upon personal property and one- half of the taxes upon real estate, mort gages. deeds of trust contracts or other obligations by which a debt is secured upon real estate shall become delinquent and unless the same shall be paid prior thereto the Tax and License Collector shall add Co said taxes and collect an ad- ditona sum of ten per cent upon the amount thereof.
 On the last Monday of April of each year at five o'clock D. m, the remaining half of the taxes upon real estate, mort gages, deeds of trust, contracts or other obligations by which a debt is secured upon real estate, shall become delinquent. and unless the same shall be paid prior thereto the Tax and License Collector
  ditlonal sum of five per cent upon the amount thereof.
 Sec. 41. On the second Monday in De- cember of each year the City Tax and Li- cense Collector must deliver to the City Treasurer a statement of the amount of taxes by him collected on or before the last Monday in November next preceding and the treasurer shall then carefully com pare the same with the assessment roll and if not satisfied that it contains full and true statement of all taxes collected, he shall require an immediate accounting for any deficiency. The Treasurer shall, upon receiving said statement, charge the Tax and License Collector with the amount of penalties accrued on all taxes that became delinquent on said last Mon day in November of said year.
 Sec. 42. On the third Monday of May of each year the City Tax and License Collector must deliver to the City Treas | urer statement of the amount of taxes and penalties collected by him since the last Monday in November next preceding and at the same time he shall make en- tries in proper columns in the assessment roll showing all the property delinquent and persons owing taxes on said roll. The Treasurer must then carefully compare l said statement with the assessment roll and if not satisfied that it contains full and true statement of all taxes and pen alties collected since said last Monday in November he must require an immediate accounting for any deficiency existing. l Upon receiving such statement the treas urer must charge the Tax and License Collector with the amount of penalties accrued on all taxes that became delin- quent on the last Monday In April of said | year.
 l Sec 43. When the City Tax and Li- cense Collector discovers that any prop | erty has been assessed more than once for the same year he must collect only | the tax justly due, and make return ot the facts by affidavit to the City Clerk hnd City Board of Trustees and the Board of Trustees shall thereupon maKe Tn order directing the Clerk to cancel one of such double assessments by an en- try on the margin of the assessment roll. The Tax and License Collector shall re- 3eive proper credit for such cancellation in his final settlement with the Treasurer. If the property assessed under su ch dou- be assessment has been sold r) the city and a certificate of sale or a deed there for has been issued to the city, the Board of Trustees shall further direct the City Clerk to cancel such erroneous certificate If sale or deed, so issued before the city las disposed of the property thereby con- eyed; provided that no cancellation Of
 double assessment, certificate of sale
 r deed shall be made in any case un-
 Il the taxes, penalties, costs and other
 harges by law against the property OH
 ne of such assessments shall have been aid.
 Sec. A. On or before the third Mon
 ay in June of each year the City Tax md License Collector must publish a de- inquent list, which must contain the , James of the persons and description Of the property delinquent and the amount of taxes, penalties and costs due, oppos- ite each name and description, with the I taxes due on personal property added to the tax on real estate where the real estate is liable therefor. He must ap- pend to and publish with the delinquent list a notice, that unless the taxes deltn- Guent together with the costs and pen alties thereon are paid, the real proper ty upon which such taxes are a lien will by operation of law, be sold to the city in the City Tax and License Collectors office at a day and hour to be designated in such notice, which date of sale must not be less than twenty-one, nor more than twenty eight days from the time of the first publication of such notice. He
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