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Auditor, with the duplicate assessment book, and Compari; carefully compare the duplicate with the original imal and assessment book, and every item marked “Paid” in the former must be marked “ Paid” in the latter.

assessment books by Collector and Auditor.

All matters


3759. The Tax Collector must, at the time speci- When

delinquent fied in the preceding section, deliver to the Auditor a list must be

. complete " delinquent list” of all persons and property then owing taxes. 3760. In the list so delivered must be set down on assess

mont book, in numerical or alphabetical order all matters and steato bir things contained in the assessment book and relating or alpha

betical to delinquent persons or property.

order. 3761. The Auditor must carefully compare the Credit to

be given to list with the assessment book, and if satisfied that it Tax

Collector contains a full and true statement of all taxes due and on final

settlement, unpaid, he must foot up the total amount of taxes so remaining unpaid, credit the Tax Collector who acted under it therewith, and make a final settlement with him of all taxes charged against him on the assessment book, and must require from him the Treasurer's receipt, or if the Treasurer is the Collector, require from him an immediate account for any existing deficiency.

NOTE.-Hittell, f 6183; Shaw's Rev. Act, Sec. 164. Moneys heretofore collected from tax on debts secured by mortgage, or now delinquent and to be collected, must be paid to County Treasurer for benefit of the County General Fund.-See Stats. 1871-2, p. 762.


An Act in relation to moneys belonging to the State
derived from taxes assessed on mortgages.

(Approved March 30, 1872.]
[Enacting clause.]

SECTION 1. All moneys belonging to the State now in the hands of Tax Collectors, which were received as taxes on promissory notes secured by mortgage assessed and collected in the years 1870 and 1871, and all moneys that may be derived from taxes now delinquent,

11-VOL. II.

which were assessed on promissory notes secured by mortgage in the years 1870 and 1871, are hereby directed to be retained for the use of the several counties which levied such taxes. The Tax Collectors of the several counties in which such property was assessed are authorized and required to pay over all such moneys to the County Treasurer in the same manner as other taxes are paid.

Sec. 2. All moneys which by this Act are remitted to the several counties in which such assessments were made shall be placed to the credit of the General Fund.

SEC. 3. All laws and parts of laws inconsistent with this Act are hereby repealed.

SEC. 4. This Act shall be in force from and after its


Tax Collector charged with delinquent five per cont additional

3762. After settlement with the Tax Collector, as

prescribed in the preceding section, the Auditor must takes and charge the Tax Collector then acting with the amount

of taxes due on the delinquent tax list, with the five per cent added thereto, and within three days thereafter deliver the list, duly certified, to such Tax Collector.


Auditor to 3763. Within ten days after the final settlement,
statement the Auditor must transmit, by mail or express, a state-
time when;

ment to the Controller of State, in such form as he form of.

requires, of each kind of property assessed and delin

quent, and the total amount of delinquent taxes. Publica- 3764. On or before the first Monday in February

tion of 59

delinquent the Tax Collector must publish the delinquent list, 61

mado, what which must contain the names of the persons and a

to contain. ነነ ዮ

description of the property delinquent, and the amount of taxes and costs due, opposite each name and description, with the taxes due on personal property added to taxes on real estate, where the estate is liable therefor or the several taxes are due from the same person.

NOTE.-See Moore vs. Patch, 12 Cal., p. 265, as to omissions and their effect-held not to release the property. See, also, O'Grady vs. Barnheisel, 23 Cal., p. 287.



3765. The Tax Collector must append and publish Notice of with the delinquent list a notice that unless the taxes pended to

delinquent delinquent, together with the costs and percentage, are paid, the real property upon which such taxes are a lien will be sold at public auction.

NOTE.-The certificate of sale is filed at expense of

the purchaser.-O'Grady vs. Barnheisel, 23 Cal., p. 297. 3766. The publication must be made once a week Manner of A

57.8 for three successive weeks, in some newspaper, or sup- publications

169 plement thereto, published in the county; or if there is none, then by posting a copy of the list in three public places in each township.

3767. The publication must designate the time Same. and place of sale.

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3768. The time of sale must not be less than Salo, when

and where twenty-one nor more than twenty-eight days from the to tako A first publication, and the place must be in front of the County Court House, or if in the City and County of San Francisco, in or in front of the Tax Collector's office.

NOTE.-This section was amended so as to read as published in the text, by Act of April 1, 1872, cited in note to Sec. 18, ante. A sale for illegally levied tax is void.-See Hardenburg vs. Kidd, 10 Cal., p. 402; Bucknall vs. Story, 36 Cal., p. 67. One in possession, who by his laches permits the property to be sold for taxes and buys it in at the tax sale acquires no rights against the owner; the one in possession must, pay the taxes if the owner does not.-Kelsey vs. Abbott, 13 Cal, p. 609; see, also, Russell vs. Mann, 22 Cal., p. 131; Roberts vs. Chan Tin Pen, 23 Cal., p. 259; Moss vs. Shear, 26 Cal., p. 38; and Coppinger vs. Rice, 33 Cal., p. 408, as to purchaser; see, also, Bernal vs. Lynch, 36 Cal., p. 135; Barrett vs. Amerien, 36 Cal., p. 322.

3769. The Collector, as soon as he has made the Notice

containing publication required by Sections 3764, 3765, 3766, and what to be 3767, must file with the County Recorder and County Recorder. Clerk respectively, a copy of the publication, with an

filed with

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affidavit attached thereto that it is a true copy of the same; that the publication was made in a newspaper or supplement thereto, stating its name and place of publication, and the date of each appearance; and in case there was no newspaper published in his county, that notices were put up in three public places in each of the townships, designating the township and places therein, which affidavit is primary evidence of all the facts stated therein.

Note.-See note to Sec. 3768, ante.

Collector to
collect an

costs, etc.

3770. The Collector must collect, in addition to additional the taxes due on the delinquent list and five per centum defray

added thereto, fifty cents on each lot, piece, or tract of Sum, how collected. land separately assessed, and on each assessment of

personal property, one half of which must go to the county and the other to the Collector in full for preparing the list.

NOTE.-See note to Sec. 3756, ante.

Manner of

3771. On the day fixed for the sale, or on some subsequent day to which he may have postponed it, of which he must give notice, the Collector, between the hours of ten o'clock A. M. and three P. M., must commence the sale of the property advertised, commencing at the head of the list, and continuing alphabetically or in the numerical order of lots and blocks

until completed. 42 Cal 123

NOTE.-See note to Sec. 3768, ante.


3772. He may postpone the day of commencing the sale, or the sale from day to day; but the sale must be completed within three weeks from the day first fixed.

NOTE.-Stats. 1857, p. 332, Sec. 16. 3773. The owner or person in possession of any

real estate offered for sale for taxes due thereon may portions to designate in writing to the Tax Collector, prior to the

sale, what portion of the property he wishes sold, if

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Owner of property may designate what

be sold
first, etc.

less than the whole; but if the owner or possessor does not, then the Collector may designate it, and the person who will take the least quantity of the land, or in case an undivided interest is assessed, then the smallest portion of the interest, and pay the taxes and costs due, including two dollars to the Collector for the duplicate certificate of sale, is the purchaser.

NOTE.-See Gillis vs. Barnett, 28, Cal., p. 393. Sale will not be set aside for its irregularity, if the tax is correctly levied.-Hib. Sav. and Loan Society vs. Ord

way, 38 Cal., p. 679. 3774. If the purchaser does not pay the taxes and when

purchaser costs before ten o'clock A. M. of the following day, the does not property, on the next sale day, before the regular sale, payment on must be resold for the taxes and costs.

property, to be resold.


3775. The bid of any person refusing to make the Bid of perpayment for property purchased by him must not be refusing to received on the sale of any property advertised in the ment not to delinquent list of that year.

3776. After receiving the amount of the taxes and Collector to costs, the Collector must make out in duplicate a cer- purchaser a tificate, dated on the day of sale, stating (when known) Oftale the name of the person assessed, a description of the land sold, the amount paid therefor, that it was sold for taxes, giving the amount and year of the assessment, and specifying the time when the purchaser will be entitled to a deed.


of sale, one 3777. The certificates must be signed by the Col- to be given lector, and one copy delivered to the purchaser, and chusor, one

Recorder, the other filed in the office of the County Recorder.

other NOTE.-This filing is at the cost of the purchaser.- retained by

Collector. O'Grady vs. Barnheisel, 23 Cal., p. 297. 3778. The Collector, before delivering any certifi- Collector to cate, must in a book enter a description of the land book

description sold corresponding with the description in the certifi- 30 dana od

sold, etc. cate, the date of sale, purchaser's name, and amount

and the

entor in a

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