Year: 1872

TIME UNDERSIGNED HEREBY GIVES
Il Notice to the Property holders Of Shasta coun-
ty, that be 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, and the Rules and
regulations made in persuance thereof by the State
Board of Equalization


Sec. 1927, all property must be assessed at its
full cosk calne


And Rule saysthe "Code does not permit any
deduction from tho "full cash value" on account ef
any Indebtedness fths oUaer, or ON any account
sohaterer.'


Rule vf-1fthe be any difficulty in ascertain
ing the 'full cash value" of any property real or
personal, resort must be had to he rule Of nterpre-
tation prescribed BY the Code, which is, ..the
amount at which the property would be appraised
taken in payment Of . just debt due from sol
vent debtor !"


Sec 362S. The Assessor must between the first
Monday in Mar. and the drst Monday July in saeh
year ascertain the names of all taxable inhabitants
and all the property in his county subject to tax
atoh, and must assess such property to the perssns
who own, claim. have the possession or control
thereof.


Sec. 1929. He must exact from each person .
statement in writing showing separately I. Ali
property belonging to, claimed by, OF in the pos
session or under the control or management OF
such person. 2. All properly belonging to. claim
cd by, in the possession under the control OF
management OF any firm of which such person is Z
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. 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
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
SCISSOR. Whenever one member of firm or one OF
the proper officers Of corporation mas made a
staterent showing the property of 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 his statement must show
the name of the person or officer who made the
statement in which such property is included.


Sec. 400. Every person who unlawfully refuses.
upon demand, to give any County Assessor list
of his property subject to taxation. to swear to
such list or who gives q false name, or fraudu-
lenty 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 misde-





Sec. 1888. If any person, after demand made
b, the Assessor neglects refuses to give under
oath the statement herein provided for, to COM
ply with the other requirements of this title, the
Assessor must note the refusal on the assessment
book. opposite bis name, and must make an esti-
mate of the value of the property of such person
and the value fixed by the Assessor must not
be reduced by the Board of Supervisors.


Sec. 3.64S. ANY pr'perty willfully concealed,
removed transferred. misrepresented by the
owner or agent thereof, to evade taxation. upon
discovery must assessed at not exceeding ten
times its value, and the assessment so made must
not be reduced by the Board of Supervisors.


Sec. 3,649. Any property discovered by the
Assessor to have escaped assessment for the last
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 or claimant of any
property, not Ii ted by another person, is absent
unknowa, the Assessor must make an estimate of
the value of such property.


@1- All persons will greatly facilitate the work
OF assessment by preparing memorandum of their
assessahe property so as to have it ready for re-
ference when the Assessor comes around.


DC. 0SBURNE, Assessor.


April 6, 1872.