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

may charge
his creditor
for such
poll tax

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

other person.

Receipt for
poll tax

3851. The Assessor must deliver the poll tax delivered to receipt, filled out with the name of the person owing of property 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 3852. The receipt so delivered is the only evi-
evidence of dence of payment.
Monthly 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.



3854. On the second Monday in October the A 73-4x early tinal

settlement Assessor must return to the Auditor all poll tax receipts · 282 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 the is made, return to the Treasurer the receipts not used.

to credit
with such

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.

to keep a



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

ry-5 date and amount of each payment. 3858. On the second Monday in October in each Such roll A


283 year the officer must return to the Auditor the roll so returnod to A


liable for
poll tax.

to be


made up:

3859. If any person assessed for a property tax Assessor to A

79-4 has not paid to the Assessor the poll tax due from him assessmont 783 or for which he is liable, the Auditor must note the refusing to Repealed fact upon the assessment roll before he delivers it to the Collector.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, A

23-4 Monday in October a lien upon the property assessed 283 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 1880 3861. The proceeds of the poll tax must be paid poll tax, into the School Fund of the county.

paid. 3862. The Assessor, for services rendered in the componsa- A

9:4 collection of poll taxes, must receive the same com- allowed to 883

А A pensation as is allowed by law to Tax Collectors or collecting Assessors for similar purposes.

to what


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

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 defiauding,

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 Treasurers to settle with Con

, , ,

shall make

A ;3-4

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 his order.

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

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

3866. The Treasurers of the Counties of Amador, 25-6 Treasurers Alameda, Contra Costa, Calaveras, El Dorado, Nevada, 64 settlements Placer, Sierra, Solano, Yolo, San Francisco, Sacra

mento, San Joaquin, Santa Clara, Tuolumne, and 284

Yuba, respectively, must, between the fifteenth and c77-8

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.


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.

3868. The Auditor of each county, between the Settlement

of County 87-8 first and fifteenth day of each month in which the Auditors 66 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 ete: 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.

Manner of making payments into Stato Treasury.

3872. The manner of making payments into the State Treasury is prescribed by Sections 433, 43+, 452, and 453 of this Code.

Controller's statement


3873. The Controller must, after the Treasurer has to contain 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 miloago 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 rovenue officer.

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

When revenio oflicer has boen guilty of defrauding, etc., District Attorney to prosecuto.

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.

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