Year: 1872

TIME 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
de would cali 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 cash ualue:


And Rule l says the 'sCode does not permit apy
deduction from the "ful cash value' on account Of
any Indebtedness Of the ooner, or on any account
t0haterer.


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


Sec. 3,62S. The Assessor must between the first
Monday in Mar. and the first Monday of Juy in each
year ascertain the names of all taxable inhabitants,
and all the property in his county subject to tax
alton, and must such property the persons
who own, claim, have the possession or 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 or under the control or 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


member. 3. All property belonging to, claimed by
or in the possession or under the control or
agems 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
gold ust, and the names of the persons with whom


such deposits made, and the place in which
| they may be found. 6. All other facts required
by the State Board of Equalization by the As
| sessor. Whenever one member of firm one of
the proper officers of corporation has made a
stater-ent showing the property of the firm or
poration, another member of the firm another
officer need not include such property in the state


ment made by him, but his statement must show
the name of the person officer who made the
statement in which such property is included.
See. 429. Every person who unlawfully refuses
upon demand to give any County Assessor a list


of his property subject to taxation, to to


such list, who gives false name, fraudu-


lently refuses to give his true to any As


SCISSOR, when demanded by such Assessor in the


discharge of his official duties is guilty Of msde
niednor.


Sec. 1888. If any person, after demand made
b. the Assessor neglects 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 the assessmen
book opposite his 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 willfuy concealed,


removed transferred, or misrepresented by the
| owner agent thereof to evade taxation upon
discovery must assessed al 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 OF under the control of the same person who


owned or controlled it for such preceding year,
may be essed at double its value.
Sec. 3,635. If the owner claimant of any


property, not Ii ted by another person, is absent
uaknoeR, the Assessor must make estimate of
the value of such property.


ES- All persons will greatly facilitate the work


of assessment by preparing memorandum of their
assessable property so as to have it ready for re-
ference when the Assessor comes around.
D. c. OSBURNE, Assessor.
April 6, 1872