Year: 1872

The Revenue Provisions of the Codes
prepared by the Revision Commission
went into effect March 10th. These en-
actments materially affect the county
revenue and make radical changes in the
levy and collection Of taxes. We give a
synopsis Of the most important provisions
as follows;


Taxes are to be levied after the assess
ment is completed and adjusted by the
County and State Boards Of Equalization,
the Legislature prescribing the sum to be
raised for State purposes. The percentage
for county purposes is fixed by the County
Supervisors, and the State tax is levied
by the State Board Of Equalization.


The Poll Tax collected goes into the
County School Fund. All monies re-
ceivcd for Licenses Of every description
belong to the General Fund of the county.


The assessment must be made between
tho FIRST Monday in March and the first
Monday in July Of each year, and all
property must be assessed at full cash
value. (The term, "full cash value"
has been defined by the State Board OF
Equalization, in their instructions TO As
SCISSORS, TO mean the amount at which the
property would be appraised if taken in
payment Of just debt from solvent
debtor.) The assessment is constituted n
personal judgment, and the tax is lien
on the property assessed, under which the
property can be sold rs though execution
had been issued. The judgment will not
be satisfied nor the lien removed, until
the taxes are paid or the property sold.


All stamp taxes are abolished.


Property taxes become delinquent on
the first Monday in January, when five
per cent. will be added thereto. No taxes
will be collected or received from the first
to the third Monday in January, inclusive.
On or before the first Monday in February
list Of persons and property delinquent
will be published by the Tax Collector,
for not less than twcnty-one days, after
which the property shall be sold by pub
lie auction in front Of the Court House.
Taxes not paid by the third Monday in
March draw two per cent. per month
interest until paid. Property sold for
taxes may be redeemed within twelve
months thereafter by payment of the
purchase money and fifty per cent thereon
in gold or silver coin.


Licenses are increased in the aggregate.


The Board Of Supervisors cannot reduce
the aggregate valuation Of property as
made by the Assessor.


The Assessor must collect the taxes on
movable personal property when not
lien on real estate.


The amount of the Poll Tax, with fifty
per cent. additional thereto, is lien upon
property assessed TO the person owing the
tax, and must be collected with the prop
erty tax.


The above, we believe, comprises the
most important changes made by the
Codes. 1t will be perceived that the
county gains the amount heretofore paid
To the State for Poll Taxes and Licenses.
The amount was not large, to be sure,
and we cannot now give the exact figures,
but it has probably approximated two
thousand dollars year. Now that the
county obtains the full benefit, the tax
payers should see to it that every one
liable and able to pay per capita taxes
should be made TO pay. 1t is difficult to
obtain such taxes from many persons,
and the Tax Collector needs to be backed
up by public sentiment in his efforts to
collect Poll and Hospital taxes.


The Assessment List prepared by the
State Board of Equalization, for use by
the different county Assessors, requires
searching inquiries to be propounded con-
ccrnng the ownership of money or gold
dust on deposit, or of County Scrip. This
will probe to the core in some cases and
cause the payment of taxes where none
We're paid before. The new Revenue
Laws certainly simplify and improve the
taxes. We think they will yield greater
revenue to the county, and at II saving Of
expense to the county and delinquent tax
payers. The action had by our Super
visors in February last, in the matter of
leyying taxes, being in conflict with the
Code, is invalid, and they will be required
to meet on the first Monday in October
next TO again fix the rate of county taxes.
Some apparently inconsistent enactments
have been made, and whatever mperfec-
tions may exist in the Law as now estab-
lished will be, developed when practically
tested. But, with the examination we
have been able to give it, we are satisfied
that the Revenue portions of the Codes are
greatly superior to the pre-existng Stat
utes.


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HUMBOLDT ITEMS. We find the fol-