3857. The Assessor must keep a roll of the names of all persons subject to or liable for poll tax, and the date and amount of each payment. 3858. On the second Monday in October in each year the officer must return to the Auditor the roll so made up. 3859. If any person assessed for a property tax has not paid to the Assessor the poll tax due from him or for which he is liable, the Auditor must note the fact upon the assessment roll before he delivers it to the Collector. 3860. The amount of the poll tax, with fifty per cent in addition thereto, constitutes from the second Monday in October a lien upon the property assessed to such person, and must be collected in the same manner and at the same time as taxes upon his property are collected. Proceeds of 3861. The proceeds of the poll tax must be paid poll tax, into the School Fund of the county. 3862. The Assessor, for services rendered in the collection of poll taxes, must receive the same compensation as is allowed by law to Tax Collectors or Assessors for similar purposes. to what Funds paid. Compensa tion allowed to collecting Assessor for such tax. CHAPTER X. SETTLEMENTS WITH THE CONTROLLER AND PAYMENTS SECTION 3865. County Treasurers to settle with Controller upon his order. 3866. Time when certain Treasurers shall make settlements. 3867. Treasurers neglecting to settle; penalty. 3868. Settlement of County Auditors with Controller. 13-VOL. II. County Treasurers to settle with Con SECTION 3869. Auditor to transmit report to Controller by mail. 3871. Controller to deduct fees and mileage, etc., on settle ment. 3872. Manner of making payments into State Treasury. 3873. Controller's statement to contain what. 3874. County Treasurer to file Controller's statement with Auditor. 3875. Auditor to make certain entries. 3876. Rate of mileage allowed Treasurer. 3877. Controller may examine books of any revenue officer. 3878. When revenue officer has been guilty of defrauding, etc., District Attorney to prosecute. 3879. Controller may designate county in which such action shall be tried. 3880. Other counsel may be employed; expenses, how paid. 3865. The Treasurers of the respective counties. must at any time, upon the order of the Controller and troller upon Treasurer of State, settle with the Controller, and pay over to the Treasurer all moneys in their possession belonging to the State. his order. Time when certain NOTE.-Stats. 1870, p. 423. 3866. The Treasurers of the Counties of Amador, Treasurers Alameda, Contra Costa, Calaveras, El Dorado, Nevada, settlements Placer, Sierra, Solano, Yolo, San Francisco, Sacra shall make mento, San Joaquin, Santa Clara, Tuolumne, and Yuba, respectively, must, between the fifteenth and thirtieth days of January, April, July, and October of each year, and the County Treasurers of the Counties of Humboldt, Klamath, and Del Norte must, between the fifteenth and thirtieth days of October and April in each year, and the County Treasurers of other counties of this State must, between the fifteenth and thirtieth days of January and July, respectively, in each year, proceed to the State Capital and settle in full with the Controller of State, and pay over in cash to the Treasurer of State all funds which have come into their hands as County Treasurers before the close of business at the end of the previous month. NOTE.-Stats. 1870, p. 423. neglecting penalty. 3867. Every County Treasurer who neglects or Treasurers refuses to appear at the office of the Controller and to settle; Treasurer at the times specified in this Chapter, and then and there to settle and make payment as required by this Chapter, forfeits all fees, percentage, and mileage which would have otherwise been due him on such settlement; and the Controller is required to withhold all such fees, percentage, and mileage, and require the same to be paid into the Treasury for the use and benefit of the State. NOTE.-Stats. 1870, p. 423. of County Auditors with + 3868. The Auditor of each county, between the Settlement first and fifteenth day of each month in which the Treasurer of his county is required to settle with the Controller, must make in duplicate and verify by his affidavit a report to the Controller of State, showing specifically the amount due the State from each particular source of revenue at the close of business on the last day of the preceding month. transmit Controller 3869. The Auditor must at once transmit by mail Auditor to or express to the Controller one copy of the report, report to and must deliver the other copy to the Treasurer of by mail. his county. Auditor to report; 3870. Every Auditor who fails to make and trans- Failure of mit the report required by this Chapter, or any report make or statement required by this Title, forfeits all com- penalty. pensation which would be otherwise due him from the State; and the Controller is required to withhold such compensation. 3871. In the settlement the Controller must deduct the commissions and mileage allowed to the County Treasurer for his services, the State's portion of the repayments made under Section 3824, and any other amount due the county or the officers thereof. NOTE.-Stats. 1870, p. 423. Controller to deduct fees and mileage, etc., on settlement, Manner of making payments into State Treasury. Controller's statement to contain what. County Treasurer to file Controller's statement with Auditor. Auditor to make certain entries. Rate of mileage allowed Treasurer. Controller may examine books of any revenue officer. When revenue officer has been guilty of defrauding, etc.. 3872. The manner of making payments into the State Treasury is prescribed by Sections 433, 434, 452, and 453 of this Code. 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 -And must then return one copy of the report to the NOTE.-Stats. 1870, p. 423. 3874. The County Treasurer must file with the Auditor of his county the copy returned to him by the Controller. 3875. The Auditor must then make the proper entries in his account with the Treasurer. NOTE.-Stats. 1870, p. 423. 3876. The Controller must, in the settlement, 3877. The Controller may examine the books of any officer charged with the collection and receipt of State taxes. 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, District he must direct the District Attorney or other counsel Attorney to prosecute. to prosecute the delinquent. may county in action shall 3879. When any law in relation to the revenue of Controller the State has been so far violated as to require the designate prosecution of the offender for a criminal offense, or which such proceedings against him by civil action, the Controller be tried. may designate the county in which the prosecution or proceeding may be had. counsel may be 3880. The Controller or Attorney General may Other employ other counsel than the District Attorney, and the expenses must be audited by the Board of Exam- expenses, iners and be paid out of the State Treasury. employed; how paid. CHAPTER XI. MISCELLANEOUS PROVISIONS. SECTION 3881. Omissions, errors, defects in form of assessment books, 3882. Omissions, etc., in delinquent lists, how corrected. 3884. Initial letters, abbreviations, and figures may be used in certain cases. 3885. No assessment illegal on account of informality, etc. 3887. Mortgaged or pledged personal property deemed prop erty of person in possession. 3888. Taxes payable only in gold or silver coin; exception. and Treasurers with Auditor. 3890. Officers to perform only the duties pertaining to their 3891. When this Title takes effect. 3892. Saving clause. 3893. Compensation of Assessor and Auditor for extra services. 3894. Deputies for Assessors. 3895. Compensation of Deputies. 3896. State Board may dispense with duplicate book. 3881. Omissions, errors, or defect in form in any be original or duplicate assessment book, when it can ascertained therefrom what was intended, may, with Omissions, errors, defects in form of assessment books, when may be corrected. |