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Manner of making payments into Stato Treasury.

3872. The manner of making payments into the State Treasury is prescribed by Sections 433, 434, 452, and 453 of this Code.

Controllor's statement to contain what..

3873. The Controller must, after the Treasurer has made settlement and payment, enter upon each copy of the Auditor's report a statement showing:

1. The amount of money by the County Treasurer paid into the State Treasury;

2. The amount deducted for commissions and other allowances;

- And must then return one copy of the report to the County Treasurer.

NOTE.-Stats. 1870, p. 423.

County Treasurer to file Controller's statement with Auditor.

3874. The County Treasurer must file with the Auditor of his county the copy returned to him by the Controller.

Auditor to make certain entries.

3875. The Auditor must then make the proper entries in his account with the Treasurer.

Note.-Stats. 1870, p. 423.

Rate of mileage allowed Treasurer.

3876. The Controller must, in the settlement, allow the Treasurer for mileage at the rate of forty cents per mile from the county seat to the Capital, such mileage not to exceed at any settlement one hundred dollars.

Controller may examino books of any revenue officer.

3877. The Controller may examine the books of any officer charged with the collection and receipt of State taxes.

officer has
guilty of
Attorney to

3878. If he believes any officer has been guilty of defrauding the State of revenue, or has neglected or refused to perform any duty relating to the revenue, he must direct the District Attorney or other counsel to prosecute the delinquent.


which such action shall be tried.

3879. When any law in relation to the revenue of Controller the State has been so far violated as to require the designato prosecution of the offender for a criminal offense, or proceedings against him by civil action, the Controller may designate the county in which the prosecution or proceeding may be had.

3880. The Controller or Attorney General may Other employ other counsel than the District Attorney, and may be the expenses must be audited by the Board of Exam- expenses. iners and be paid out of the State Treasury.




SECTION 3881. Omissions, errors, defects in form of assessment books,

when may be corrected.
3882. Omissions, etc., in delinquent lists, how corrected.
3883. Publication of corrected delinquent lists, etc.
3884. Initial letters, abbreviations, and figures may be used

in certain cases.
3885. No assessment illegal on account of informality, etc.
3886. Fines, forfeitures, penalties, etc., paid into County

3887. Mortgaged or pledged personal property deemed prop-

erty of person in possession.
3888. Taxes payable only in gold or silver coin; exception.
3889. Annual settlements of Assessors, District Attorneys,

and Treasurers with Auditor.
3890. Oficers to perform only the duties pertaining to their

own offices,
3891. When this Title takes effect.
3892. Saving clause.
3893. Compensation of Assessor and Auditor for extra

3894. Deputies for Assessors.
3895. Compensation of Deputies.
3896. State Board may dispense with duplicate book.

Omissions, errors, defects in


3881. Omissions, errors, or defect in form in any form of original or duplicate assessment book, when it can be books, ascertained therefrom what was intended, may, with warebyte

the consent of the District Attorney, be supplied or corrected by the Assessor at any time within one year after the original assessment was made.

NOTE.-See Norris vs. Russell, 5 Cal., p. 249; Ferris vs. Coover, 10 Cal., p. 632; Kelsey vs. Abbott, 13 id., p. 609; People vs. Holliday, 25 id., p. 300; People vs. S. F. Sav. Union, 31 id., p. 132; People vs. Mariposa Comp., 31 id., p. 196; People vs. McEwen, 23 id., p. 54. When legalized Courts may not go behind the legislative Acts.- People vs. Todd, 23 id., p. 181. Mistake immaterial.- Bosworth vs. Danzien, 25 Cal., p. 296; Falkner vs. Hunt, 16 Cal., p. 167. The difficulty in the case of Hurlbutt vs. Butenop, 27 Cal., p. 50, is obviated by this and succeeding sections.

Omissions, etc., in

lists, how corrected.

3882. When the omission, error, or defect has delinquent been carried into a delinquent list or any publication,

the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication.

Publication of corrected delinquent lists, etc.

3883. The publication must be made in the same manner as the original publication, and for not less than one week.

Initial letters, abbreviations, and

3884. In the assessment of land, advertisement,

and sale thereof for taxes, initial letters, abbreviations, figuros may and figures may be used to designate the township,

range, section, or parts of section.

certain cases,

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3885. No assessment or act relating to assessment or collection of taxes is illegal on account of informality, nor because the same was not completed within the time required by law.

Fines, forfeitures,

3886. The fines, forfeitures, and penalties incurred penalties by a violation of any of the provisions of this Title into County must be paid into the Treasury for the use of the

county where the person against whom the recovery is had resides.

3887. Personal property, mortgaged or pledged, is Mortgagod deemed the property of the person in possession, and personal the mortgagor or lessor of real estate is liable for the deemed

property of taxes thereon.

person in possession.

3888. Taxes must be paid in legal coin of the Taxos

payable United States. A tax levied for a special purpose only in may be paid in such funds as may be directed.

silver coin.

Exception. NOTE.-This section was amended so as to read as published in the text, by Act of April 1st, 1872, cited in note to Sec. 18, ante.


3889. Every Assessor, District Attorney, and Annual County Treasurer must' annually, on the first Mon- ments of day of January, make a settlement with the County

Attorneys, Auditor of all transactions connected with the revenue Treasurers for the previous year.

with Auditor.

3890. The Treasurer, Tax Collector, Assessor, Officers to

perform Clerk of the Board of Supervisors, and each member only the of the Board must separately perform the duties portaining required of him in his office, and must not, except in own office the cases provided by law, perform the duties required of any other officer under this Title.

Title takes

3891. With relation to the Acts passed at the When this present session of the Legislature, the provisions of effect. this Title must, after this. Title takes effect, be construed as though this Code had been passed and approved on the last day of the present session. But the provisions of this section do not apply to any Act expressly amendatory of either of the Codes, or putting into effect any part of either; nor to an Act approved March sixteenth, eighteen hundred and seventy-two, entitled an Act to put into immediate effect certain parts of the Political and Penal Codes; nor to an Act approved March twenty-second, eighteen hundred and seventy-two, entitled an Act to put into

effect certain parts of the Codes and provide for their publication.

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.

Saving clause.

tion of
for extra

Deputies for Assessors.

3892. All taxes assessed before this Code takes effect must be collected under the laws in force at the time the assessment was made, and in the same manner as if this Code had not been passed.

3893. The Board of Supervisors of each county must make to the Assessor and Auditor thereof a reasonable allowance, not to exceed eight cents per folio, for making the statements required by Sections 3655 and 3728, and for making the duplicate assessment book mentioned in Section 3732 of THE POLITICAL CODE.

NOTE.-This section was added by Act of April 1,

1872, cited in note to Sec. 18, ante. 3894. The Board of Supervisors of each county in this State must allow the Assessor thereof such a number of deputies, to be appointed by him in addition to the number now fixed, or where no deputies are now allowed, so many deputies as will, in the judgment of the Board, enable the Assessor to complete the assessment within the time prescribed by law.

NOTE.-This section was added by Act of April 1,

1872, cited in note to Sec. 18, ante. 3895. The Board must fix the compensation of the deputies so allowed; and such compensation must be paid out of the General Fund in the County Treasury. The compensation must not exceed five dollars per day for each deputy for the time actually engaged; nor must any allowance be made but for work done between the first Monday in March and the first Monday in July of each year.

NOTE.-This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante.

Compensation of Deputies.

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