Year: 1872

vuNHE UNDERSIGNED HEREBY GIVES
i Notice to the Property holders of Shasta coun-
ty, that he will Immediately enter upon the per-
formance Of his official duties for the current year.
He would call particular attention to- the following
provisions of the Revenue Law, aud the Rules and
regulations made in persuance thereof by the State
Board of Equslization


Sec. 1927, All property must be assessed at its
full cash value:


And Rule says the "Code does not permit any
deduction from the "ful cash value on account Of
any indebtedness Of the ouner, or on any account
pkateper.'


Rule Wifi there be any difficulty in ascertain
ing the 'ful cash value" of any property, real or
PERSONAL resort must be had be rule of interpre-
tation prescribed by the Code, which is, "the
amount at which the property would be appraised
if taken in payment Of just debt due from a SOL
vent debtor"


Sec 1928. The Assessor must between the first
Monday in Mar. and the 6rst Monday July in each
year ascertain the names of all taxable inhabitants
and all the property in his county subject to tax
atioh and must assess such prperty to the perssns
who Own, claim, have the possession or control
thereof


Sec. 3629 He must exact from each person
statement in writing showing separately l. All
property belonging to, claimed by, or in the pos
session or under the control or management of
such person. 2. All properly belonging to. claim
cd by, in the possession or under the control or





member. 8. All property belonging to, claimed by
or in the possession under the control or man
agem, mt of any corporation of which such person
is President Secretary, Cashier, or Managing
Agent. 4. The county in which snch property is
situated or in which it is liable to taxation. S.
An exact description of all lands. improvements
and personal property, including ali vessels, steam
and other water craft, and deposits of money or
gold ust and the names of the persons with whom
such deposits are made, and the place in which
they may be found. 6. All other facts required
by the State Board of Equalization or by the As
sessor. Whenever one member of firm or one Of
the proper officers of corporation mas made q
sta,er ent showing the property of the firm or cor
poration, another member of the firm or another
officer need not include such property in the state
ment made by him, but bis statement must show
the name of the person officer who made the
statement in which such property is included


Sec. 429. Every person who unawfully refuses,
upon demand, to give any County Assessor list
of his property subject to taxation to swear to
such list, or who gives false name, fraudu-
lently refuses to give his true name to any As
SCISSOR, when demanded by such Assessor in the
discharge of his official duties, is guilty Of msde
neanor.


Sec. 3,633 If any person, after demand male
BY the Assessor, negects "r refuses to give under
oath the statement herein provided for. or to com
ply with the other requirements of this title, the
Assessor must note the refusal on the assessmen
book. opposite his name, and must make an esti-
mate of the value of the property of such person !;
and the valie so fixed by the Assessor must not
be reduced by the Board of Supervisors.


Sec. 3,64S. Any property willfully concealed,
removed transferred or misrepresented by the
owner or agent thereof, to evade taxation, upon
discovery must oe assessed tDot exceeding ten
times its value, and the assessment made must
not be reduced by the Board of Supervisors.


Sec. 3,649. Any property discovered by the
boya mad for tba 10
preceding year, if such property is in the owner
ship or under the control of the same person who
owned or controlled it for such preceding year,
may be assessed at double its value.


Sec. $685.. If the owner claimant of any
property, not ted by another person. is absent
unkno,on, the Assessor must make estimate of
the value of such property.


N5- All persons will greatly facilitate the work
of assessment by preparing memorandum of their
assessable property to have it ready for re-
ference when the Assessor comes around.


D. c. OSBURNE, Assessor.