"Section has no application to a sale made by a tax collector to collect a delinquent tax in the first instance. If the tax remains finally delinquent, after the tax collector has exhausted all means for its collection, it may be possibly subsequently collected in some other

method provided by law, in which event the interest is to be added, to compensate for the long delay, and as an incentive to the tax-payer to make a voluntary payment and thus stop the interest:" Harper v. Rowe, 53 Cal. 233, 236.

3804. Taxes, etc., illegally collected to be refunded.

SEC. 3804. Any taxes, per centum, and costs erroneously or illegally collected, may, by the order of the board of supervisors, be refunded by the county treasurer.

This section will not authorize an action to recover moneys paid at a void tax sale: Loomis v. Los Angeles, 59 Cal. 456.

3805. When land assessed more than once.

SEC. 3805. When the collector discovers that any property has been assessed more than once for the same year, he must collect only the tax justly due, and make return of the facts under affidavit to the county auditor.

3806. Land irregularly assessed, etc., not to be sold.

SEC. 3806. If the collector discovers before the sale that on account of irregular assessment, or of any other error, any land ought not to be sold, he must not offer the same for sale; and the board of supervisors must cause the assessor to enter the uncollected taxes upon the assessment-book of the next succeeding year, to be collected as other taxes entered thereon.

3807. What mistakes do not affect sale of property for taxes.

SEC. 3807. When land is sold for taxes correctly imposed as the property of a particular person, no misnomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale, or renders it void or voidable.

3808. Collection of taxes from persons removed to another county.

SEC. 3808. If any person removes from one county to another, after being assessed on personal property, the collector of the county in which he was assessed may employ an attorney to sue for and collect the same in the assessor's

name.

Tax suits, generally: See post, sec. 3899, and note.

3809. Same.

SEC. 3809. On the trial a certified copy of the assessment, signed by the auditor of the county where the same was made, with the affidavit of the collector thereto attached, that the tax has not been paid, describing it as on the assessment-book or delinquent list, is primary evidence that such tax and the per centum is due, and entitles him to judgment, unless the defendant proves that the tax was paid.

3810. Expenses of such proceeding, how paid.

SEC. 3810. The treasurer and auditor must allow the expenses of collecting such tax, and permit a deduction thereof from the amount collected, if they do not exceed one third of the amount of the tax collected.

3811. Validity of sale-Protest.

SEC. 3811. Whenever property is advertised for sale for the non-payment of delinquent taxes, and the assessment is valid in part and void for the excess, the sale shall not for that cause be deemed invalid, nor any grant subsequently made thereunder be held to be insufficient to pass a title to the grantee, unless the owner of the property, or his agent, shall, not less than six days before the

time at which the property is advertised to be sold, deliver to the tax collector a protest, in writing, signed by the respective owner or agent, specifying the portion of the tax which he claims to be invalid, and the grounds upon which such claim is based. [New section, approved March 24, 1874; Amendments 1873-4, 150; took effect from passage.]

Before this amendment, a sale of land for taxes, part valid and part void, rendered the whole sale invalid, and vitiated the tax deed: Houghton v. Austin, 47 Cal. 646; Wills v. Austin, 53 Id. 152; Harper v. Rowe, Id. 233; and see the interpretation placed upon this section in Treadwell v. Porter, 51 Id. 638.

Payment under protest.-To entitle a taxpayer to recover taxes paid under protest, it must appear that they were paid under duress; and they are not so paid unless the taxes have been returned delinquent: Williams v. Corcoran, 46 Cal. 556; Bank of Woodland v. Weber, 52 Id. 73. But if paid under protest after they have been declared delinquent, and the tax collector is about to enforce their collection by sale, they are considered as paid under duress,

and may be recovered if illegally assessed: Guy v. Washburn, 23 Id. 111; Bank of Santa Rosa v. Chalfant, 52 Id. 170; or the portion illegally assessed may be recovered: Bank of Mendocino v. Chalfant, 51 Id. 369. The notice of protest ought to specify such causes of illegality in the tax as the party considers vitiates it: Meek v. McClure, 49 Id. 623. But such grounds of illegality as the collector is bound to notice need not be specified: Defremey v. Austin, 53 Id. 380.

Superior court has jurisdiction of action to recover tax paid under protest, though not amounting to three hundred dollars: Robinson v. Longley, 1 West Coast Rep. 306.

Enjoining tax sale: Sec. 3771, and note.

3812. Duty of tax collector on receiving protest.

SEC. 3812. In case any owner of property, advertised to be sold for delinquent taxes, shall, at least six days before the time advertised for the sale to take place, deliver to the tax collector his protest in writing against such sale, signed by himself or his agent, claiming that the assessment is void in whole or in part—and if in part only, for what portion, and in either case specifying the grounds upon which such claim is founded-it shall be the duty of the tax collector either:

1. To sell the property assessed for the whole amount appearing upon the duplicate assessment-book; or,

2. Withdraw the property from sale, and report the case to the state board of equalization for its direction in the premises; and in such case the board of equalization may either direct the foreclosure of the lien of such tax by action, which proceeding is hereby authorized to be had, or direct the collector to proceed with the sale. [New section, approved March 24, 1874; Amendments 1873-4, 150; took effect from passage.]

3813. Assessment and sale of property purchased by state.

SEC. 3813. In case property assessed for taxes is purchased by the state, pursuant to the provisions of section thirty-seven hundred and seventy-three of this code, it shall be assessed the next year for taxes in the same manner as if it had not been so purchased. But it shall not be exposed for sale; and the sale thereof, under such assessment, shall be adjourned until the time of redemption, under the previous sale, shall have expired. [New section, approved March 24, 1874; Amendments 1873-4, 150; took effect from passage.]

3814. No sale unless directed by board of equalization.

SEC. 3814. In case an assessment is made under the provisions of section thirty-eight hundred and thirteen of this code, and the lands are not redeemed from a previous sale had under section thirty-seven hundred and seventy-three, as provided by law, no sale shall be had under the assessment authorized by said section thirty-eight hundred and thirteen, unless directed by the state board of equalization. [New section, approved March 24, 1874; Amendments 1873-4, 150; took effect from passage.]

3815. Redemption of property sold to state. SEC. 3815. In case property is sold to the state as purchaser, pursuant to section thirty-seven hundred and seventy-three of this code, and is subsequently assessed pursuant to section thirty-eight hundred and sixteen of this code, no person shall be permitted to redeem from such sale, except upon payment also of the amount of such subsequent assessment, cost, fees, and interest. [New section, approved March 24, 1874; Amendments 1873-4, 150; took effect from passage.]

3816. Distribution of moneys received on redemption of property sold to state.

SEC. 3816. Whenever property sold to the state, pursuant to the provisions of this chapter, shall be redeemed as herein provided, the moneys received on account of such redemption shall be distributed as follows: The original tax and the fifty per cent paid in redemption shall be apportioned between the state and county in the same proportion that the state tax bears to the county tax; the five per cent additional, and the money received for delinquent polltax, shall be paid to the county; the percentage allowed for the collection of the delinquent poll-tax shall be paid to the collector, and the costs to the parties entitled thereto. The county treasurer shall keep an accurate account of all money paid in redemption of property sold to the state, and shall, on the first Monday of June in each year, make a detailed report, verified by his affidavit, of each account, year for year, to the controller of state, in such form as the controller may desire. Whenever the state shall receive from the tax-collector any grant of property so sold for taxes, the same shall be recorded, at the request of the county treasurer, free of charge by the county recorder, and shall be immediately reported by the county treasurer to the state board of equalization. [Amendment, approved March 28, 1878; Amendments 1877-8, 65; took effect immediately.]

3817. Right to redeem by certain payments.

SEC. 3817. In all cases where real estate has been or may hereafter be sold for delinquent taxes, and the state has become the purchaser, and has not disposed of the same, the person whose estate has been or may hereafter be sold, or his heirs, executors, administrators, or other successors in interest, shall, at any time after the time of purchase thereof by the state, and before the state shall have disposed of the same, have the right to redeem such real estate by paying to the county treasurer of the county wherein the real estate is situated the amount of taxes due thereon at the time of said sale, with interest thereon at the rate of seven per cent per annum; and also all taxes that were a lien upon said real estate at the time said taxes became delinquent; and also for each year since the sale for which taxes on said land have not been paid, an amount equal to the percentage of state and county tax for that year, upon the value of said real estate assessed for the year of the sale, with interest from the first day of January of each of said years respectively, at the same rate; and also all costs and expenses, and twenty-five per cent penalty, which may have accrued by reason of such delinquency and sale, and the costs and expenses of such redemption, as hereinafter specified. The county auditor shall, on the application of the person desiring to redeem, make an estimate of the amount to be paid, and shall give him triplicate certificates of the amount, specifying the several amounts thereof, which certificates shall be delivered to the county treasurer, together with the money; and the county treasurer shall give triplicate receipts, written or indorsed upon said certificates, to the redemptioner,

who shall deliver one of said receipts to the state controller and one to the county auditor, taking their receipts therefor. The county treasurer shall settle for the moneys received as for other state and county moneys. The county auditor shall be paid by the redemptioner for making out said estimates the sum of two dollars. Upon the payment of the money specified in said certificate, and the giving of the receipts aforesaid by the treasurer, controller, and auditor, any deed or certificate of sale that may have been made to the state shall become null and void, and all right, title, and interest acquired by the state under or by virtue of the tax sale shall cease and determine. The receipts of the county treasurer, controller, and county auditor may be recorded in the recorder's office of the county in which said real estate is situated, in the book of deeds, and the record thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by said deed or certificate of sale. This act shall not apply to school lands when the full amount of one dollar and twenty-five cents per acre has not been paid to the state therefor. [New section, approved March 2, 1883; Statutes and Amendments 1883, 23; took effect from and after its passage.]

CHAPTER VIII.

COLLECTION OF TAXES BY THE ASSESSOR ON CERTAIN PERSONAL PROPERTY. 3820. When taxes on personal property must be collected by assessor.

SEC. 3820. The assessor must collect the taxes on all personal property when, in his opinion, said taxes are not a lien upon real property sufficient to secure the payment of the taxes; provided, that in the city and county of San Francisco the tax collector shall collect such taxes at any time after the assessment. [Amendment, approved March 24, 1874; Amendments 1873–4, 152; took effect from passage.] Personal-property tax a lien on realty: Sec. 3717, ante.

3821. Assessor may collect such taxes by seizure and sale.

SEC. 3821. In the case provided for in the preceding section at the time of making the assessment, or at any time before the first Monday of July, the assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed.

3822. Mode of conducting such seizure and sale.

SEO. 3822. The provisions of sections thirty-seven hundred and ninety-one, thirty-seven hundred and ninety-two, thirty-seven hundred and ninety-three, thirty-seven hundred and ninety-four, thirty-seven hundred and ninety-five, and thirty-seven hundred and ninety-six apply to such seizure and sale.

3823. Amounts to be collected, how determined.

SEC. 3823. The assessor and collector are governed, as to the amount of taxes to be by him collected on personal property, by the state and county rate of the previous year. [Amendment, approved March 24, 1874; Amendments 1873-4, 152; took effect from passage.]

3824. Excess of rate to be returned.

SEC. 3824. When the rate is fixed for the year in which such collection is made, then, if a sum in excess of the rate has been collected, such excess shall not be apportioned to the state, but the whole thereof shall remain in the county treasury, and must be repaid by the county treasurer to the person from whom the collection was made, or to his assignee, on demand therefor. [Amendment, approved March 10, 1885; took effect immediately.]

3825. When less than the rate has been charged, etc.

SEC. 3825. If a sum less than the rate fixed has been collected, the deficiency must be collected as other taxes on personal property are collected.

3826. Monthly settlement of assessor with auditor.

SEC. 3826. The assessor, on the first Monday of each month, must make a settlement with the auditor, and must pay into the county treasury all moneys collected by him for such taxes during the preceding month, less the compensation allowed him for making such collection.

3827. Auditor to note in assessment-book amount of taxes paid.

SEC. 3827. The auditor must, as soon as the “ assessment-book" for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof.

3828. Auditor to note excesses or deficiencies in taxes paid.

SEC. 3828. As soon as the rate of taxation for the year is fixed, the auditor must note, in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency.

3829. Compensation of assessors.

SEC. 3829. For services rendered in the collection of taxes under section thirty-eight hundred and twenty, the assessors of the several counties shall receive six per cent on the amount by him collected; provided, that all fees or commissions collected, under this or any other act, by the salaried officers, except in the collection of poll-taxes in and for the city and county of San Francisco, shall be by said officers paid into the county treasury for the use of said city and county. [Amendment, approved March 28, 1878; Amendments 1877-8, 65; took effect immediately.]

3830. Present incumbents to collect.

SEC. 3830. In every county in this state where any officer other than the assessor is charged with the collection of taxes upon personal property not a lien upon real property, such officer must, until after the expiration of the term of the present incumbent, discharge the duties cast upon the assessor under the provisions of this chapter. [New section, approved March 27, 1872; 1871–2, 586; took effect from passage.]

3839. Poll-tax, who liable.

CHAPTER IX.

POLL-TAXES.

SEC. 3839. Every male inhabitant of this state over twenty-one and under sixty years of age, except paupers, insane persons, and Indians not taxed, must annually pay a poll-tax of two dollars; provided, the same be paid between the first Monday in March and the first Monday in July; but if not paid prior to the first Monday in July, then it shall be three dollars; provided further, that nothing herein shall affect any laws imposing a greater poll-tax upon inhabitants ineligible to citizenship. [Amendment, approved March 22, 1880; Amendments 1880, 17 (Ban. ed. 47); took effect immediately.]

An Act to exempt firemen in Nevada, Placer, El Dorado, Alameda, and Siskiyou counties from the payment of poll-tax. [Approved March 27, 1874; 1873-4, 731.]

This act, which provided for the exemption of active members of unpaid fire-companies, organized in pursuance of the ordinances of the incorporated cities, towns, and villages of Ne

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vada, Placer, El Dorado, Alameda, Santa Clara, Solano, Sonoma, and Siskiyou counties, was repealed by act approved March 15, 1876; 1875-6, 287; took effect from passage.