Year: 1866

Hon. j. n, Chapel has favored US with
copies of two bills introduced by him in
which the people of the county are distinctly
interested. We print them both and ask
our citizens to read them carefully. Mr.. G.
has also introduced an amedment to the law
of 1868 declaring what shall be the salary Of
the County Judge Of Shasta County. reduc.,
ing the salary of that Office to 81 500


An Act to abolish the Office of Tax COL


Hector III Shasta County.


Tie People oftle State of Cali56rnia. renre.


seated tn Senate and assembly, do enact as
| .tollaacS:


SECTION l. The cfice of Tax Collector. rs
a separate office, in the county of Shasta.
shall be and is hereby abolished, and tie
duties of said office, as now defined by law.
are apportioned to other Offices as hereinafter
provided.


SECTION 3 The Sheriff of said county shall
be and Is hereby made ex-oficio collector of
the foreign miners license, all other licenses.
and all kinds of public dues which by law
are required to be collected, except the per
capita tax and all kinds of taxes arising from
the assessment of property, either real or



posed by law upon the Collector, in the COT
lection Of said licenses and public dues shall
attach to the office of Sheriff, and all author
ity and power possessed by the Collector for
| the enforcement of such collections. are
hereby conferred upon said Sheriff, and he
shall give such additional bonds as are bv
law required to be given by the Collector for
like responsibilities, and he shall receive for
| bn Soti
allowed to the Collector for like services
prouided, however. that for every foreign
miners license collected for which the Col
| lector now receives twenty per cent. or
eighty cents for each license, the Sheriff shall
receive and retain fifty cents for each such
| license as compensation for his services, pay
ing the remaining thirty cents on each
license to the County Treasurer who shall
place the same in the general school fund for
said county.


Section 3. The Assessor of said county is
authorized, and it is hereby made his duty,
to collect all the poll or per capita taxes,
except the road poll tax, and the taxes upon
all movable personal property. and upon the
entry of any assessment of movable personal
| property to any person, firm, corporation,
association or company, who does not own
real estate sufficient, in the opinion of the
| Assessor, to insure the payment of such tax,
within the county, to demand the payment of
the taxes upon the same and if such person,
! firm, corporation, association or company
shall refuse or neglect to pay such taxes, the
Assessor shall, by virtue Of the power herein
vested in him, proceed to collect such taxes
in the same manner prescribed by law for the
! Collector and the Assessor shall receive for
his services in the collection of taxes the
same compensation allowed by law to the
| Collector for like services, and for the faith
fu performance of his duties as Collector,
shall give such additional bonds as the Board
of Supervisors in Their discretion may direct


Section 4. The County Treasurer shall,
and it is hereby made his duty, to receive
and collect the property tax Of said county,
except that portion of said tax the collection
of which is otherwise provided for in this act,
and he shall take the per centage allowed by
law to the Collector for such services. and
place it in the general school fund Of said
county, with the funds arising from the
collection of foreign miners licenses. all of
which shall be applied to and used for the
benefit of public schools, in the same manner
as the law prescribes for funds derived from
other sources for the same purpose, and the
Treasurer shall receive no compensation for
|
salary as Treasurer. 1t shall not be neces-
sarv fer the Treasurer to make demand for
taxes, but it is hereby made the duty of the
tax payers of said county to pay their taxes
to the Treasurer at his Office or place of pub
lie business, and the Treasurer shall give
such additional bonds for the faithful per-
| formance of his duties as collector of such
taxes as the Board of Supervisors may direct


Section ). On the second Monday in De
cember in each year the Treasurer shall, at
the close of his official business as collector,
on that dav proceed to perform the duties
prescribed for the collector in section thirty
four of the general revenue law Of this State.
including the delinquent tax list which list
shall be completed by the third Monday in
December, and to enable the Treasurer to
make out said list no taxes shall be received
| by him on the duplicate assessment roll after
making the entry upon said roll as provided
for by law, and on the third Mondayin Decem-
Der in each year, the Treasurer shall attend
at the Office of the County Auditor. with his
duplicate assessment roll, and then and there
the Treasurer and Auditor shall make such
settlement and in the same manner as is now
required by law of the Collector and Auditor


Section 6. The Auditor shall within three
days after receiving such delinquent list
deliver the same to the District Attorney of
his county, duly certified by him, and the
said District Attorney is hereby authorized
and directed to commence action for the
collection of such delinquent taxes, with the
additional five per cent. and costs. The
District Attorney, before receiving the delin-
quent list as provided in this section, shall
enter into such additional bonds as may be
required by the Board of Supervisors.


Section T. The Auditor shall, at least
twenty days prior to the time of delivering
such delinquent list to the District Attorney
as provided for in this act. cause a notice to
be published In some newspaper printed at
or near the county seat of said county, that
list Of the names of the persons whose taxes
have not been paid by the second Monday in
December will be returned to the District
Attorney, with the amount of taxes each
person owes, with an additional five per cent
and the District Attorney will commence
action for the collection of the same. with
costs.


Section s. All acts or parts of acts in con.
flct with the provisions of this act. so far as
they apply to the county of Shasta, are here.
by repealed.


Section 9. This Act shall take effect from
and after the first Monday in March, one
thousand eight hundred and sixty. eight.
| An Act to Consolidate ror.; oar: =: