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.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.

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

be changed

each year. every year.

Treasurer's duties in

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

relation to 1. Number and sign such blanks;

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.

sign blank

to be

to Assessor.

Poll tax


3844. The Auditor upon the receipt thereof must Auditor to sign the same, and make in a book to be kept by him recripts,

and make for that purpose a similar entry to that prescribed in entry of Subdivision 2 of the preceding section.

signed. 3845. He must at any time after the second Mon- Blanks day in January, upon demand, deliver such blanks to delivered the County Assessor and charge him therewith.

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

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 Debtors of or refuses, after demand, to pay a poll tax, becomes owing poll liable therefor, and must pay the same for such other poll tax 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 preceding

and sale of personal property.

such seizure and sale.


tax to pay


Who are debtors

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

Debtor may charge his creditor for such poll tax paid.

3850. Every person paying the poll tax of another

deduct the same from any indebtedness to such


other person.

Receipt for poll tax purchaser

3851. The Assessor must deliver the poll tax dolivered to receipt, filled out with the name of the person owing of reperty 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.

for such tax.

Receipt 3852. The receipt so delivered is the only evionly ovidence of dence of payment. payment.

Monthly settlement

3853. On the first Monday in each month the of Assessor Assessor must make oath, before the Auditor, of the Auditor for 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.

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

Assessor's yearly final settlement with

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

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.

to return
receipts not

3855. The Auditor must, as soon as the settlement used to tho is made, return to the Treasurer the receipts not used. Treasurer. Treasurer 3856. The Treasurer must credit the Auditor with to credit Auditor with such

the receipts so returned, and must thereupon seal them receipts.

up securely and deposit and keep them in his office.

3857. The Assessor must keep a roll of the names Assessor of all persons subject to or liable for poll tax, and the roll of date and amount of each payment.

liable for


poll tax,

3858. On the second Monday in October in each Such roll year the officer must return to the Auditor the roll so returned to


to be

made up

3859. If any person assessed for a property tax Assessor to has not paid to the Assessor the poll tax due from him assessment or for which he is liable, the Auditor must note the refusing to fact upon the assessment roll before he delivers it to the Collector.



3860. The amount of the poll tax, with fifty per Poll tax to cent in addition thereto, constitutes from the second property, 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 roll tax, into the School Fund of the county. 3862. The Assessor, for services rendered in the Componsa

tion collection of poll taxes, must receive the same com- allowed to pensation as is allowed by law to Tax Collectors or collecting Assessors for similar purposes.

to what Funds paid.

such tax.

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SECTION 3865. County Treasurers to settle with Controller upon his

3866. Time when certain Treasurers shall make settlements.
3867. Treasurers neglecting to settle; penalty.
3868, Settlement of County Auditors with Controller,

13_VOL. II.

SECTION 3869. Auditor to transmit report to Controller by mail.

3870. Failure of Auditor to make report; penalty.
3871. Controller to deduct fees and mileage, etc., on settle-

3872. Manner of making payments into State Treasury.
3873, Controller's statement to contain what.
3874. County Treasurer to file Controller's statement with

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. County

3865. The Treasurers of the respective counties
to settle must at any time, upon the order of the Controller and
with Con-
troller upon Treasurer of State, settle with the Controller, and pay
his order.

over to the Treasurer all moneys in their possession
belonging to the State.

NOTE.-Stats. 1870,.p. 423.

Time when certain

3866. The Treasurers of the Counties of Amador, Treasurers Alameda, Contra Costa, Calaveras, El Dorado, Nevada, settlements Placer, Sierra, Solano, Yolo, San Francisco, Sacra

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 coun-
ties of this State must, between the fifteenth and thir-
tieth 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.

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3867. Every County Treasurer who neglects or Treasurers

neglecting refuses to appear at the office of the Controller and to settle;

penalty. 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.


3868. The Auditor of each county, between the Settlement

of County first and fifteenth day of each month in which the Auditors Treasurer of his county is required to settle with the Controller. 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.


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


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 de- Controller

to deduct duct the commissions and mileage allowed to the fees and

mileage, County Treasurer for his services, the State's portion etc., on

settlement of the repayments made under Section 3824, and any other amount due the county or the officers thereof.

NOTE.-Stats. 1870, p. 423.

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