Year: 1872

TIME UNDERSIGNED HEREBY GIVES
IL Notice to the Property holders of Shasta coun-
ty, that he will Immediately enter upon the per-
formance of his official duties for the year.
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 cash rdiue


And Rule say S the 'sCode does not permit any
deduction from the full cash value Of
any Indebtedness the o,cner, or on any account
,rhoterer.'


Rule VI.-If there be any difficulty in ascertain
ing the "full cash value of any property real or
personal resort be had the rule Of interpre-
tation prescribed by the Code, which H, 1.-THE
amount at which the property would be appraised
if taken in payment of just debt due from a SOL
vent debtor ;"


Sec 3,62S. The Assessor must between the first
Monday in Mar. and the first Monday of July in each
year ascertain the of all taxable inh abitans,
and all the property in his county subject to tax
atioh and must such property to the persons
who own, claim, have the possession control
thereof


Sec. 1929 He must exact from each person
statement in writing showing separately l. All
property belonging to, claimed by, or in the pos
session under the control management of
such person. 2. All property belonging to, claim
ed by, or in the possession under the control or
management OF any firm of which such person is a
d.
OF in the possession under the control man
agem, Mt of any corporation of which such person
is President, Secretary, Cashier, Managing
Agent. 4. The county in which snch property is
situated. or in which it is liable to taxation. 5.
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
D.
se.sor. Whenever one member of a firm of
the proper officers of a corporation mas made
stareP ent showing the property of the firm
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. 429. Every person who unlawfuly refuses,
upon demand, to give any County Assessor list
of his property subject to taxation, to swear to
such list, who gives false name, fraudu-
lenty refuses to give his true name to any AS
sess"r, when demanded by such Assessor in the
discharge OF his official duties, is guilty of misde





See. 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 his name, and must make an est-
mate of the value of the property of such person
and the value so fixed by the Assessor must not
be reduced 10y the Board of Supervisors


Ser. 3,64S. Any pr perty wlfully concealed,
removed transferred, or misrepresented by the
owner agent thereof. to evade taxation, upon
discovery must assessed at not exceeding ten
times its value, and the assessment so made must
not he 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 under the control of the same person who
owned controlled it for such preceding year,
may be assessed at double its value.


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


es- All persons will greatly facilitate the work
of assessment by preparing memorandum of their
assesSahle property so as to have it ready for
ference when the Assessor around


d. C. OSBURNE, Assessor.


April 6, 1872.