13th. Delinquent tax of previous year.

14th. Total tax.

of delinquent

If the names of persons liable to pay a tax on any property in the county be not known to the auditor, he shall place such property in the duplicate opposite the words "unknown owners,” and he shall add up and set down on each page of such duplicate, the several columns containing the valuation of real and personal property, the taxes charged, and the number of acres, carrying the same forward, from page to page, to the close of the duplicate, and at the end of the du- Also a duplicate plicate he shall add up and set down the aggregate of the items for portion of the the whole county; and he shall cause a copy of the delinquent proportion of such duplicate to be delivered to the sheriff of his county on or before the third Monday of August of each year, as also a list of taxes already paid to the collector of taxes, with the names in alphabetical order: Provided, that the court of sessions, or the board Provided the of supervisors, as the case may be, may, when in their judgment it delinquent list becomes necessary, order as much of the delinquent tax list stricken by the board. from the assessment roll as they shall deem unnecessary longer to

continue.

same, and a list

of taxes already

paid.

is not amended

transmit abstract

of

poll and tax list to comptrollof state.

er

SEC. 29. He shall make out and cause to be transmitted, by mail Auditor shall or otherwise, to the comptroller of state, on or before the first day of November of each year, a complete abstract of the property listed in his county, the valuation thereof, the number of polls, the amount of each kind of tax, and the aggregate thereof in the county, and certify the same, as also the rate of each kind of tax assessed.

assessor shall correct errors in tax list, and issue certificates therefor.

SEC. 30. The auditor, in presence of the assessor, shall, from time Auditor and to time, correct all errors which he may discover in his duplicate, either in the name of the person charged with taxes, the description of the property, or amount of taxes charged; and when such correction is made, after the duplicate is delivered to the sheriff for collection, the auditor shall give to the person to be affected thereby, a certificate of such correction to be presented to the sheriff, who shall make the like correction on his duplicate, and keep such certificate as his voucher on settlement with the auditor.

collector of

shall, after

duplicate, collect

SEC. 31. The sheriff, who shall be the collector of all taxes except Sheriff to be poll taxes, shall receive from the assessor, immediately after the entry property tax, and upon the roll, a duplicate of each entry of taxes at the time the receipt of assessor makes the assessment, (a copy of such duplicate being also the taxes conreturned to the auditor by the assessor,) and proceed to collect the taxes being charged by the county auditor, with the full amount thus charged upon such duplicate; and the collector, accompanying the To accompany assessor in his travels over the county, shall have power in his discre

tained therein.

the assessor.

And may, in their discretion,

taxes.

tion to demand any and all taxes upon personal property due the demand certain state or county from any person liable to taxation, who shall not be the owner of any real estate in such county, so soon as the assessor Enforcement of shall list such tax payer, and shall have the same powers to enforce personal the payment of such tax on personal property as is given the assessor property tax. for the enforcement of the payment of the poll tax.

Assessments made in

the provisions of

this article, to

remain as a

judgment and

execution on the property. Powers of the sheriff in enforcing the

same.

Sales of delinquent property, and mode of making the same. Notices of sales

in certain

counties in the Spanish language.

SEC. 32. Every assessment made in conformity with the spirit and accordance with intention of the provisions of this act, shall remain as judgment and lien, and have the force and effect of an execution against the party and property liable for the taxes thereon; and the sheriff (1) is hereby authorized and required to seize and sell, in like manner and with the same fees allowed on other executions, any property, the taxes on which shall not have been paid on or before the third Monday of September in each year, by giving ten days' written or printed notice thereof, a copy of which notice shall be given in the Spanish language in all the counties south of the county of Contra Costa, including said to be published county, designating the time and place of sale, and the name of the owners of such property, when known, and, when not known, stating such fact, as also the description of the property so seized, and where situated, as also any and all improvements that are thereon or appertaining thereto, which said notice shall be posted on the door of the county court-house, and in three conspicuous places in the election precincts where such property is situated. If said property be real shall take place. estate, it shall be sold at the county court-house, between the hours of ten o'clock, A. M., and four o'clock, P. M.; and if personal property, it shall be sold in the election precinct where the property is situated. The purchaser or purchasers of all or any property sold for the payment of any taxes levied by this act, shall at any time freely enjoy the right to enter and take possession thereof, on whose land soever the same may be found: Provided, that if such assessment shall be Real and personal due on personal property, real estate of the party owning such persold for personal sonal property, or any other personal property belonging to him, may be sold under the provisions of this section for the payment of said

Where sales

Rights of purchasers.

property may be

tax.

Sales of

delinquent real estate, and

manner of conducting the same.

assessment.

SEC. 33. The sheriff, in selling said real estate, shall, at the time of said public sale, announce and designate the part to be sold, (if the owner thereof be present, and shall decline to do so himself,) defining the same by some definite starting point, so that the land can be easily identified by some metes and bounds, as also to make the

(1) For act concerning sheriffs, see post, Chap. 129.

sale, and

to record the

execute deed

piece or parcel of land (so sold for the taxes and costs thereon) in as near a compact form as practicable, and at all such sales of real estate for taxes and costs, the person or persons who will take the smallest amount or quantity thereof for the taxes and costs due thereon at the time of said sale, together with the accruing costs and charges, shall be entitled to become the purchaser, and the sheriff shall, so soon as practicable thereafter, and on payment of such taxes Certificates of and costs, execute a certificate of conveyance of sale to him or them, contents thereof. setting forth therein the amount of assessments and their nature, the name of the party owning the same, when known, as also when not known, to be so stated; failure to pay said taxes and costs at the time of sale, the date of the seizure of said real estate, the date of the notice of said seizure, and of all other notices required by this act, with the date and place of sale, together with the amount or amounts paid for the taxes and costs of said real estate, the description of the same as sold, together with a full description of the metes and bounds thereof, as also of any and all improvements thereon, and shall deliver a certified copy of said certificate to the purchaser or purchasers thereof, and the county recorder shall, on being paid his County recorder legal fees, record said certificate; and if, at the expiration of six ca- same, and to lendar months from the day of said sale, the party owning said real for property estate (and improvements, when any exist) fail to redeem the same if not redeemed by delinquent from the purchaser thereof, with fifty per centum advance (and dou- within six ble the expense of recording the certificate aforesaid) on the amount payment of fifty set forth in said certificate of sale, the sheriff of the county shall then execute a deed of conveyance in fee simple to the purchaser or purchasers, or assigns thereof, for said real estate and improvements, any there be, acknowledging said deed before some person authorized by law to take acknowledgments of deeds, and the sale shall become absolute, and said deed shall be prima facie evidence, in all courts of this state, of the conveyance of all right, title and in- evidence and terest in and to said property owned by the delinquent or delin- same. quents at the time of said sale; and all property, real and personal, seized and sold by any marshal or tax collector of any incorporated city taxes to be city or town in this state, under the authority of any assessment for accordance with tax purposes, and for their use, and made by and under the authority herein contained. of the councils or trustees thereof, shall be sold as nearly in conformity as can be, as are prescribed in this act, except in such cases as are specially provided for by law: Provided, that any real estate so sold for taxes, either state, county, or municipal, which is, at the Property of time of such sale, the property of a minor heir or heirs, or in which such may be interested, the same shall be subject to redemption at any one year after

if

described therein

months, by the

per cent.

advance.

Deed to be

rights under the

Property sold for

disposed in

the provisions

minor heirs sold

for taxes may be redeemed within

have attained the

age of majority

on payment of

the costs, etc., as herein set forth.

such minors shall time within one year after such minor heir or heirs shall have attained the age of majority, by such minor heir or heirs, or their legal representatives, on the payment of the amount of the taxes, costs and charges thereon, together with fifty per centum per annum for the first year, and thereafter at the rate of ten per cent. per annum on such amount of taxes, costs and charges, and be as binding and of the same force and effect as other sales made by virtue thereof; and nothing in this act shall be so construed as to prevent any county, incorporated city or town from levying a license tax for county or municipal purposes.

Deeds under city tax sales to be executed by

officer making

the same.

'Funds receivable

for taxes under this article.

by sheriffs to

county treasurer

and receipts therefor. Sheriff

SEC. 34. All certificates of sale, as well as deeds of conveyance of real estate, or improvments, sold by virtue of any assessment for taxes in any incorporated city or town, shall be made by the marshal or tax collector thereof.

SEC. 35. All taxes collected under the provisions of this act for state purposes, shall be collected in the legal currency of the United States, or in foreign coin at the value fixed by the laws of the general government, or in clean and pure gold dust, at the rate of seventeen dollars and twenty-five cents per ounce troy weight, or in bonds of the state, with the interest due thereon, which bonds are known as the three per cent. bonds, or in warrants drawn by the comptroller of state upon the general fund, and registered by the treasurer, or any other evidence of civil indebtedness of the state, and the same shall To be paid over be paid to the county treasurer, and the sheriff shall take duplicate receipts therefor, as provided for in the next section of this act. The sheriff and his bondsmen shall be held responsible for the payment of responsible for all taxes collected by him, in such funds as are specified in this secthe funds collected for tion, for state purposes, except said three per cent. bonds: Provided, state taxes. Provisions of however, that the provisions of this act shall not be construed so as this article not to conflict with to conflict with the execution of any laws that have been or may be any existing laws relating to city or enacted, authorizing any county and city in this state to fund the debt county taxes. of the same, and prescribing the manner of assessing and collecting Interest tax to be taxes for county and city purposes: And provided further, that the interest tax of thirty-nine cents on the hundred dollars, provided in Municipal taxes section one of article one of this act, shall be paid in gold or silver may be prescrib- coin, and any taxes assessed for municipal purposes may be paid in such funds, or in such manner as may be prescribed by such corporate authority, or in clean and pure gold dust, at the rate fixed in this section. SEC. 36. The sheriff shall, on the first Monday in October and on the third Monday in December in each year, attend at the office of the county treasurer, and then and there present under oath to the under oath of his county treasurer and the county auditor, a correct account of all his

paid in gold or

silver coin.

in such funds as

ed by

corporation making the

same.

Sheriff shall

present to the county treasurer at the times

herein set forth,

a statement

account for the

transactions as collector of the assessed taxes, and shall, at the same collections, and time, account for and pay over to the county treasurer, any and all same. funds in his hands not previously paid over, which account shall be in writing, signed by the sheriff and countersigned by the auditor and treasurer, and shall be filed in the office of the county auditor.

administer oath

requiring him to

exact funds

payment for

of bonds to be

SEC. 37. It shall be the duty of the county treasurer, in all settle- Treasurer to ments with the sheriff, to administer an oath to said sheriff, requiring to sheriff, him to state whether the moneys, or gold dust, or comptroller's war- pay over the rants paid by him to the treasurer are the same which he collected, received in and that the bonds received by him were received at par value, with taxes. the interest due thereon. No officer shall be allowed any interest Date of receipt on the state bonds received for taxes after the time said bonds endorsed on the were received, which time shall be noted on the bonds, with the amount of interest allowed thereon, and also the name of the party Provisions of this from whom received. Nothing contained in this act shall be construed to abridge the powers for taxation of any incorporated city or town; nor as prohibiting the levy and collection of any tax or assessment authorized by law for special purposes.

same.

act not to affect municipal taxes.

duplicate thereof,

of the same.

SEC. 38. The sheriff shall, on the first Monday in November, make Delinquent list, a return in duplicate to the county treasurer and county auditor, of and enforcement all unpaid taxes for the year, with the name of all delinquent tax payers, if known; and shall proceed to collect and enforce the payment of all unpaid taxes, in manner and form as provided for the collection of taxes in this act; said duplicate return shall be placed on file in the office of the treasurer and in the office of the auditor. The county treasurer and county auditor shall then make a return, under Auditor and oath, to the comptroller of state, of all state taxes remaining unpaid make a duplicate in their county, and subsequently, also, in conformity with each re- comptroller of turn made to them by the sheriff.

the

treasurer to

return to

state.

officers under the

manner of

SEC. 39. On the first Monday of March in each year, the sheriff, Settlement of county treasurer and the county auditor shall attend at the office act, the time and of the county auditor, and the sheriff shall then and there make a making the final settlement for the year with said auditor and treasurer, for the amount of all taxes with which said sheriff stands charged, in the manner following:

1st. The auditor shall take from the duplicate in the hands of the sheriff, for collection, a list of all such taxes therein, describing the property on which such delinquent taxes are charged, as the same is described in such duplicate, and shall note therein, in a marginal column, the reason assigned by the sheriff, and subscribe under oath administered by the auditor, why such taxes could not be collected.

same.