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When taxes on

movable personal property must be collected by the Assessor.

Assessor

may collect such taxes by seizure and sale.

Mode of conducting

such seizure

and sale.

Amount of

taxes to be collected

on movable personal property, how determined.

When excess of rate has been charged,

such excess

to be returned.

SECTION 3824. When excess of rate has been charged, such excess to

be returned.

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

amount to be collected.

3826. Monthly settlement of Assessor with Auditor.

3827. Auditor to note in assessment book the amount of

taxes which have been paid.

3828. Auditor to note excesses or deficiences in taxes paid.
3829. Compensation of Assessor in collecting delinquent

taxes.

3830. Present incumbents to collect.

3820. The Assessor must collect the taxes on movable personal property when such taxes are not a lien upon real property.

NOTE.-Property in transit, or temporarily in a county, is not to be taxed there, but where the owner is domiciled.-People vs. Niles, 35 Cal., p. 282. When a tax payer has no realty, the tax on his personal property has nothing on which to operate as a lien.

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. The provisions of Sections 3791, 3792, 3793, 3794, 3795, and 3796 apply to such seizure and sale.

3823. The Assessor is governed, as to the amount of taxes to be by him collected on movable personal property, by the State and county rate of the previous

year.

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, the excess must be repaid to the person from whom the collection was made, or to his assignee.

1

than the

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

been charged, etc.

settlement

with

3826. The Assessor, on the first Monday of each Monthly month, must make a settlement with the Auditor, and of Assessor must pay into the County Treasury all moneys col- Auditor. lected by him for such taxes during the preceding month, less the compensation allowed him for making such collection.

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. 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.

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tion of

3829. For services rendered in the collection of Compensadelinquent taxes the Assessor must receive the same Assessor in compensation as is allowed by law to the Tax Col- delinquent lector for similar services.

collecting

taxes.

incumbents

to cellect.

3830. In every county in this State where any Present 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.

NOTE. This section was added by Act of March 27, 1872; Stats. 1872, p. 586.

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CHAPTER IX.

POLL TAXES.

SECTION 3839. Persons liable to poll tax.

3840. Poll taxes collected by Assessor, when.

3841. County Treasurer to have blank poll tax receipts

printed.

3842. Style of blank to be changed each year.

3843. County Treasurer's duties in relation to poll tax blanks

and receipts.

3844. Auditor to sign blank receipts, and make entry of number signed.

3845. Blanks to be delivered to Assessor.

3846. Poll tax may be collected by seizure and sale of personal property.

3847. Mode of conducting such seizure and sale.

3848. Debtors of persons owing poll tax to pay poll tax for such persons.

3849. Who are debtors under the preceding section.

3850. Debtor may charge his creditor for such poll tax paid. 3851. Receipt for poll tax delivered to purchaser of property sold for such tax.

3852. Receipt only evidence of payment.

3853. Monthly settlement of Assessor with Auditor for poll

taxes.

3854. Assessor's yearly final settlement with Auditor for poll

taxes.

3855. Auditor to return receipts not used to the Treasurer.
3856. Treasurer to credit Auditor with such receipts.
3857. Assessor to keep a roll of persons liable for poll tax.

3858. Such roll to be returned to Auditor.

3859. Assessor to note on assessment roll persons refusing to

pay poll tax.

3860. Poll tax to be a lien on property, when.

3861. Proceeds of poll tax, to what Funds paid.

3862. Compensation allowed to Assessor for collecting such

tax.

3839. Every male inhabitant of this State, over twenty-one and under sixty years of age (not exempt by law), must pay a poll tax of two dollars.

3840. Poll taxes must be collected by the Assessor between the second Monday in January and the second Monday of October in each year.

Treasurer

blank poll

.3841. The County Treasurer must, before the sec- County ond Monday in January of each year, cause to be to have printed of blank poll tax receipts a number sufficient tax receipts for the use of the Assessor.

printed.

Style of

3842. The style of such blanks must be changed blank to

every year.

be changed each year.

3843. The Treasurer must, before the second Mon- County day in January of each year:

1. Number and sign such blanks;

Treasurer's duties in relation to poll tax blanks and

2. Make an entry of the whole number thereof, and receipts.

of the first and last number placed thereon, in a book by him to be kept for that purpose;

3. Deliver all such blanks to the Auditor and charge him therewith.

3844. The Auditor upon the receipt thereof must sign the same, and make in a book to be kept by him for that purpose a similar entry to that prescribed in Subdivision 2 of the preceding section.

3845. He must at any time after the second Monday in January, upon demand, deliver such blanks to the County Assessor and charge him therewith.

3846. The Assessor may collect the poll tax from any person liable therefor by seizure and sale of any personal property owned by such person.

Auditor to receipts, entry of

sign blank

and make

number signed.

Blanks delivered

to be

to Assessor.

Poll tax

may be by seizure

collected

and sale of personal

property.

3847. The provisions of Sections 3791, 3792, 3793, Mode of 3794, 3795, and 3796, apply to such seizure and sale.

3848. Every person indebted to one who neglects or refuses, after demand, to pay a poll tax, becomes liable therefor, and must pay the same for such other person after service upon him by the Collector of a notice in writing, stating the name of such person.

3849. Every officer authorized to draw the warrants for or to pay the salary or fees of any officer is

conducting such seizure and sale.

Debtors of owing poll poll tax

persons

tax to pay

for such persons.

Who are debtors under the preceding section.

Debtor
may charge
his creditor

for such

poll tax paid.

Receipt for

poll tax

purchaser

of property

sold for

the debtor of such officer within the meaning of the preceding section.

3850. Every person paying the poll tax of another deduct the same from any indebtedness to such other person.

may

3851. The Assessor must deliver the poll tax

delivered to receipt, filled out with the name of the person owing the taxes, to the purchaser of property at any such sale; in other cases he must deliver it, filled out in like manner, to the person paying the tax.

such tax.

Receipt

only

3852. The receipt so delivered is the only evi

evidence of dence of payment.

payment.

Monthly settlement

with

Auditor for

poll taxes.

3853. On the first Monday in each month the of Assessor Assessor must make oath, before the Auditor, of the total amount of poll taxes collected by him during the last preceding month, and must, at the same time, settle with the Auditor for the same, and pay into the County Treasurer's office the total amount of poll taxes collected, less the per centum allowed for fees.

Assessor's

yearly final settlement with

NOTE.-See Secs. 425, 426, Penal Code Cal.

3854. On the second Monday in October the Assessor must return to the Auditor all poll tax receipts Auditor for received by him and not used, and make final settle

poll taxes.

Auditor to return receipts not

ment with the Auditor therefor, and pay to the Treasurer the total amount collected and not before paid in, less the amount of his fees.

3855. The Auditor must, as soon as the settlement used to the is made, return to the Treasurer the receipts not used.

Treasurer.

Treasurer to credit Auditor

with such receipts.

3856. The Treasurer must credit the Auditor with the receipts so returned, and must thereupon seal them up securely and deposit and keep them in his office.

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