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SEC. 62. If any Assessor or Sheriff, as ex officio Taxcollector, 2 shall, either directly or indirectly, use, loan, employ, or in any man

3 ner place out of his possession, otherwise than as on special deposit, 4 any funds belonging to, or collected by, or paid to him, for the use 5 and benefit of the State, or of any county, or town, or city, or vil 6 lage, or school district, he shall be guilty of a misdemeanor, and upon conviction thereof shall be forthwith removed from office, and 8 shall also be punished. by a fine in any sum not exceeding five thou 9 sand dollars, or imprisonment in the County Jail for any time not 10 exceeding one year, or by both such fine and imprisonment.

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SEC. 63. Whenever any allowance is made to any Auditor, as in 2 this Act authorized, the Clerk of the Board of Supervisors shall cer3 tify the account so allowed to the Auditor, who shall draw his war4 rant on the County Treasury for the same; and the Auditor shall make a certified copy of the account, and furnish such copy to the County Treasurer, who shall pay such account to the Auditor, and take his receipt thereon; and the Treasurer, on making his quarterly or semi-annual settlement, shall present, with the Auditor's 9 statement, such copy of the account allowed by the Board to the 10 Auditor, indorsed and receipted as herein provided, and the Con11 troller shall allow him, on the part of the State, one half the amount so paid.

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SEC. 64. No Sheriff, or other officer acting as Taxcollector, shall 2 respect any order of injunction, except so far as the same is applica3 ble to the taxes for which the parties suing out such injunction are 4 liable, unless satisfied the Court has enjoined the entire roll in his 5 hands for collection. In such event, the time during which his 6 whole collections are enjoined shall not run, but he is given the same 7 time after such injunction is removed as he had when it was 8 imposed. In case of any such action, it is made the special duty of the Attorney-General and the District Attorney of the county to see to it that injustice be prevented; and all persons procuring such 11 injunction to be issued, the Judge signing the same, and the Sheriff 12 or other officer serving it, and all and every the persons engaged in 13 aiding and abetting the same, shall be each severally individually 14 liable, in a civil action, for the entire amount of the taxes enjoined, 15 provided it be judicially decided and determined that such injunction 16 was issued in violation of law and without probable cause; and said 17 injunction being issued without probable cause, they shall be each 18 further liable in a criminal action for a conspiracy to cheat, defraud 19 and harass the Government, and on conviction shall be each sev20 erally punished by imprisonment in the State Prison for not less 21 than six months nor more than six years.

SEC. 65. The County Treasurer and the County Auditor shall 2 each, separately, perform the duties required of him in his office, and 3 shall not perform the duties of any two offices under this Act, except 4 as provided by law for the County Treasurer to collect taxes on the 5 duplicate assessment roll; and any officer who shall at the same 6 time perform the duties of any two offices in any manner connected 7 with the public revenue, except in the manner expressly authorized 8 by law, shall be guilty of a misdemeanor, and on conviction thereof 9 shall be punished by imprisonment in the County Jail for not more

10 than one year, and by a fine of not less than two hundred dollars 11

nor more than one thousand dollars, or by both such fine and im12 prisonment, and shall forthwith be removed from office.

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SEC. 66. The books, papers and accounts of each officer in regard 2 to the assessment or collection of taxes, or to the receiving, auditing, or disbursing moneys collected for the use or benefit of the State, or of any county, or city, or town, or village, or school district, 5 shall at all times during office hours, when not necessarily in use by 6 the officers, be open for any person to inspect or copy, without fee or 7 charge.

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SEC. 67. Any Assessor, or Deputy Assessor, or Auditor or member of the Board of Equalization, or Clerk of said Board, or other 3 person having access to the rolls or papers as clerk or copyist, or 4 otherwise, who shall knowingly make out, or consent to or permit 5 the making out of any assessment roll, transcript of assessment 6 roll, or any individual assessment, or the copy of any roll or the 7 amount of any assessment, knowing the same to be grossly false, 8 incomplete or deficient, or who shall alter or change the amount of any assessment or the description of any property stated therein, 10 except as required or authorized by law, shall, together with all 11 sureties on their official bonds, respectively, be liable to the State in 12 any action at law for the full amount of the deficiencies therein; 13 and shall also be guilty of misdemeanor, and on conviction thereof 14 shall be punished by a fine of not less than one hundred dollars nor more than five thousand dollars, and by imprisonment in the county 16 jail for not less than one month nor more than two years.

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SEC. 68. The Auditor and Treasurer of every county shall, on 2 the first Monday in January and July in each year, make a joint 3 statement to the Board of Supervisors, showing the whole amount 4 of collections (stating particularly the source of each portion of the 5 revenue) from all sources paid into the County Treasury; the funds 6 among which the same was distributed, and the amount to each; the total of warrants drawn and paid, and on what fund; the total amount of warrants drawn and unpaid; and accounts and claims 9 audited, or allowed and unpaid, and the fund out of which they are 10 to be paid; and generally make a full and specific showing of the 11 financial condition of the county.

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SEC. 69. The compensation allowed to the County Assessors and 2 the ex officio County Taxcollector of each and every county in the 3 State is six per cent. of the entire gross amount received into the 4 Treasury of the county from all and any kind of taxes collected by

the ex officio County Taxcollectors respectively, two per cent. thereof 6 to be paid to the said Taxcollectors on the amount each respectively 7 collects and pays over according to law, and two per cent. thereof 8 to be paid to each of the Assessors of the county wherein the same 9 are collected; provided, however, that no county shall exact nor 10 County Treasurer withhold from the moneys coming to the State 11 more than the sum of eight per cent. for the entire expenses of the 12 collection thereof; and provided further, that whenever any county 13 shall pay, or be lawfully required to pay to said officers, or to any of 14 them, a salary or fixed compensation, then the said percentages

15 shall not be paid to such officer or officers so paid by salary or a 16 fixed compensation, but in that case the same shall be reserved as a 17 fund out of which to pay such officers the compensation to which 18 they may be respectively entitled; and provided further, that said 19 percentages, when allowed and paid to said Assessors and Taxcol20 lector, shall be in complete payment for all and every kind of labor 21 performed by such Assessors and Taxcollector, or their, or either or 22 any of their deputies or assistants, and for all and every kind of ex23 penses by them, or either or any of them, in any manner paid or 24 incurred in or about the labor of assessing all the persons or prop25 erty in their county, as required by this Act, or in or about the 26 labor of collecting all the taxes due and collectable thereon as pro27 vided by this Act, said percentages being, and being intended to be, 28 in full compensation for assessing and for collecting the same.

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SEC. 70. There shall be allowed and paid to the County Assessors as ex officio Taxcollectors, for collecting all poll taxes and license 3 tax and foreign miners' license tax, the following rates on all moneys 4 collected and paid over by them in each fiscal year, commencing on 5 the first day of January in each year: Six per cent. on the first ten 6 thousand dollars; four per cent. on all over ten thousand dollars and 7 under twenty thousand dollars; three per cent. on all over twenty 8 thousand dollars and under fifty thousand dollars; and two per cent. 9 on all sums over fifty thousand dollars. The said collectors of taxes 10 shall also receive one dollar for each business license sold, one half 11 of which shall be paid to the County Auditor. The Assessor and 12 his deputies and the other ex officio Taxcollectors and their deputies, 13 respectively, in the counties where each respectively is paid by the 14 month or day, or year, and not by the percentages allowed by this 15 Act, shall keep a correct account of the number of days they bave 16 been employed in the discharge of their official duties, and shall 17 verify the same on oath, and present said account to the Board of 18 Supervisors, who, if satisfied of the correctness of the same, shall 19 allow it, and order payment to be made at the rate of six dollars 20 per day when employed in any city or incorporated town, and eight 21 dollars per day when employed without the limits of such city or 22 incorporated town; provided, that in the Counties of Humboldt, 23 Napa, Los Angeles, Santa Barbara, Monterey, San Louis Obispo and 24 Sacramento, the Assessors shall be allowed by the Board of Super25 visors a reasonable compensation for their services, not exceeding 26 five dollars per day; provided further, that in the counties of Marin, 27 Contra Costa, Calaveras, Mendocino, Sutter, Tulare, Sonoma, Ala28 meda, Solano and Santa Clara, the Assessors shall be allowed a rea29 sonable per diem for their services, not exceeding six dollars per 30 day; provided further, that nothing in this Act, as to percentage for 31 the collection of property taxes, shall be construed to alter, amend, 32 or in anywise interfere with the laws now regulating the compensa33 tion of officers in counties where specific salaries are allowed by law. 34 All county officers who are required under this Act to copy any

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assessment roll or delinquent list shall receive in payment for the 36 same an amount, to be allowed by the Board of Supervisors of the 37 respective counties, not to exceed the rate of ten cents per folio of 38 one hundred words. The County Treasurer shall be allowed two 39 per cent. on all money disbursed by him; he shall also be allowed 40 twenty cents per mile for travelling to and from the seat of govern

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41 ment, when requested so to do by the Controller, to make any set42 tlement. No County Treasurer shall be entitled to any percentage or compensation upon School Fund moneys. The amount allowed 44 and paid out of the County Treasury to the collectors of taxes, 45 Assessors and Auditors, for services under this Act, shall be appor46 tioned by the Auditor in proportion to the amount of State tax and 47 charged to the State and county ratably in said proportion, and a 48 verified statement of the amount allowed by the Board of Supervisors to said officers shall entitle the Controller to credit the County Treasurer with such amounts.

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SEC. 71. Whenever any Assessor, Collector, Auditor, Treasurer, or other officer upon whom any duties devolve under this Act, or 3 under any other Revenue Act of this State, shall be accused of any 4 neglect or malfeasance in office, and an issue of fact shall have been 5 joined under any presentment made or proceeding commenced to 6 remove such officer from his office, the Board of Supervisors (and in case such officer be a Supervisor, the County Judge) shall have power to suspend such Assessor, Collector, Auditor, Treasurer, District 9 Attorney or other officer, from his powers and duties under this 10 Act and to appoint a competent person in his place until the proper 11 tribunal shall have either removed or acquitted such suspended offi12 cer; and any act performed by any such temporary officer shall be 13 as valid and of the same force and effect as if performed by the sus14 pended officer; provided, however, that such appointee shall first 15 qualify and give such bond, with sureties, for the faithful perform16 apce of the duties of such office as may be required of persons 17 elected thereto.

PROVISIONS GOVERNING ASSESSMENTS OF BOTH REAL AND PERSONAL

PROPERTY.

SEC. 72. The better to insure equality and uniformity in assess2 ments, all property appertaining to persons is divided into two 3 classes, namely: real property and personal property. As used in 4 this Act, the term real property shall be held and construed to include all lands and all the buildings and fixed improvements thereon; 6 and the term personal property shall be construed to include all pro7 ceeds, profits, and every species of property whatsoever, except real 8 property.

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SEC. 73. In every assessment of property, real or personal, the 2 assessment shall be invariably made under the name of the owners, 3 holders or claimants thereof, unless they cannot be ascertained by 4 the Assessor, in which case the same shall be assessed under the des5 ignation of unknown owners.

SEC. 74. In assessing property, real or personal, the Assessors 2 shall first ascertain the actual market value thereof as near as may 3 be, and then deduct, equally and uniformly, one third from all such 4 values, to cover fluctuations, uncertainties and risks therein; and in 5 assessing real property they shall classify the same within certain 6 districts, and average the value therein, and assess and tax all equally within the same district, without reference to buildings or structures thereon, and without any reference to the ownership

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9 thereof; and afterward add thereto the value of the buildings or 10 structures on each lot or parcel of land according to their market 11 values as aforesaid, and allowing the deduction as aforesaid; or they 12 may assess the same at the rate for which the same would be readily 13 received as good security for the loan of money.

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SEC. 75. In all assessments the Assessors shall take care to have all the property, real and personal, so assessed and described that from the assessment rolls in their offices, respectively, it can be 4 readily seen and determined how much assessable property is situated 5 in each city, town, village and school district in their county, having 6 defined limits or known boundaries, so that no city, town, village, 7 or school district, having any tax to collect, need require any other 8 or different assessment to ascertain or collect the same. And the 9 Assessors, whenever required so to do by the authorities of any city,

town, or village, or school district, in their county, incorporated or 11 unincorporated, shall make out and certify from the assessment rolls 12 in their office, a correct assessment of all the property, both real 13 and personal, in the city, town, village, or school district requiring 14 the same. And for making out such transcripts of assessments, and 15 certifying the same to be correct, they may charge and demand from 16 the authorities requiring the same not exceeding ten cents per folio 17 for each folio thereof. And in order to restrict the power of assess18 ment, and to prevent abuses in assessments (vide State Constitution), 19 all such transcripts of assessments so duly taken and certified from 20 any assessment made under or in pursuance of this Act shall be 21 deemed, adjudged and held as good, valid, equal and legal, to all in22 tents and purposes whatsoever, as though made by an Assessor for 23 such city, town, village or school district only (except in incorpo24 rated cities, towns and villages where the acts of incorporation 25 respectively otherwise provide), and the same shall be adopted, and 26 be legal, binding and obligatory for the purpose of collecting any and 27 all special or local taxes for city, town, village or school district pur28 poses, as well as for State and county purposes. And all Assessors 29 of counties shall be deemed, held and adjudged Assessors of each, all and every part and division thereof, and a multiplicity of assessments shall not be allowed.

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SEC. 76. County Assessors who shall fail or neglect, under any 2 pretext, to assess all the persons, companies and corporations, and 3 property, real and personal, in the county of which they are Asses4 sors, separately, and according to the boundaries of each political 5 division therein as aforesaid, and in such manner that the persons, 6 companies, corporations and property in each said division in the 7 county can be seen separately stated in the assessment roll, shall be 8 guilty of malfeasance in office, and, together with the sureties on 9 their official bonds respectively, shall be liable in an action at law 10 by any person or officer interested, for the full amount of all the 11 salaries and compensation due or owing to each and every officer of any town, city and unincorporated village in such county requiring 13 such assessment, and for all the necessary expenses of the local gov 14 ernments thereof; and moreover, the Board of Supervisors of the 15 county shall, for said cause, immediately remove such Assessors from 16 office for gross negligence or incompetency therein.

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