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10 than one year, and by a fine of not less than two hundred dollars 11 por more than one thousand dollars, or by both such fine and im12 prisonment, and shall forth with be removed from office.

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, 3 or disbursing moneys collected for the use or benefit of the State, 4 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.

SEC. 67. Any Assessor, or Deputy Assessor, or Auditor or mem2 ber 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 sball 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 9 any assessment or the description of any property stated therein, 10 except as required or authorized by law, shall, together with all 11 bureties 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 15 more than five thousand dollars, and by imprisonment in the county 16 jail for not less than one month por more than two years.

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

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 wbich the same was distributed, and the amount to each ; 7 the total of warrants drawn and paid, and on what fund; the total 8 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.

Sec. 69. The compensation allowed to the County Assessors and 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 5 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, tben the said percentages

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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 pro

vided by this Act, said percentages being, and being intended to be, 28 in full compensation for assessing and for collecting the same.

Sec. 70. There shall be allowed and paid to the County Assessors 2 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 balf 1l 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, sall keep a correct account of the number of days they bare 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, às to percentage for 31 the collection of property taxes, shall be construed to alter, amend, 32 or in any wise 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 35 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; be shall also be allowed 40 twenty cents per mile for travelling to and from the seat of govern

41 ment, when requested so to do by the Controller, to make any set42 tlement. No County Treasurer shall be entitled to any percentage 43 or compensation upon School Fund moneys. The amount ailowed 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 Supervi49 sors to said officers shall entitle the Controller to credit the County 50 Treasurer with such amounts.

Sec. 71. Whenever any Assessor, Collector, Auditor, Treasurer, 2 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 7 case such officer be a Supervisor, the County Judge) sball bave power 8 to suspend sucb 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 bis place until the proper 11 tribunal shall bave 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 sus. 14 pended officer; provided, however, that such appointee shall first 15 qualify and give such bond, with sureties, for the faithful perform16 aộce 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 in5 clude 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.

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 tbe des. 5 ignation of unknown owners.

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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 7 equally within the same district, without reference to buildings or

structures thereon, and without any reference to the ownership 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 wbich the same would be readily 13 received as good security for the loan of money.

SEC. 75. In all assessments the Assessors sball take care to have 2 all the property, real and personal, so assessed and described tbat 3 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, baving 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

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 autborities 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 (ride 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 in. 22 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 eacb, 30 all and every part and division thereof, and a multiplicity of assess31 ments shall not be allowed.

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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Sec. 77. When any error or defect in form sball occur in any 2 assessment roll, or information roll, or delinquent list, or other 3 official proceeding, relating to the public revenue or taxation, 4 whether by omitting the sign “$,” or the word “dollars," or "cents, 5 at the head of columns or elsewhere, wben dollars and cents are 6 understood or intended by the figures used; or in the description of 7 any property assessed, when the identity of the property intended 8 can be ascertained, or in the name or names of the owner or owners 9 of such property, or in calculating or carrying out into the proper 10 columns the amount of taxes, or any cost or percentage thereon or 11 otherwise, when the amount of such taxes, costs or percentage bas

been previously fixed by or in pursuance of law, whenever from the 13 said assessment roll or other official document or proceeding and 14 record or records connected therewith it can be ascertained wbat 15 was intended, the Assessor in office, by and with the advice and 16 consent of the District Attorney, shall have power to amend all 17 such omissions, errors and defects aforesaid upon the proper books, 18 papers and documents when found to exist. “And these provisions 19 shall apply as weil to assessment rolls, duplicate assessment rolls, in20 formation rolls, delinquent lists, and official acts aforesaid, which 21 bave heretofore been made or taken, as to those which shall herein22 after be made; but shall not be construed to affect the validity of 23 any sales for taxes that have been heretofore made; nor shall any 24 correction of an assessment roll, duplicate assessment roll, delinquent 25 list, or other official proceeding relating to the public revenue or 26 taxation, be made after sale for taxes of the property affected there27 by; nor shall the regularity and validity of any tax sale be ques28 tioned on any ground whatsoever except the single ground that the 29 taxes were paid before the sale took place; nor shall the neglect of 30 any officer to perform any act within the time fixed by this Act for 31 the performance thereof invalidate any assessment; nor shall any 32 error in following a form prescribed by law vitiate any act in sub33 stantial compliance with such form. And should any Assessor be 31 guilty of omitting to state the amount of any assessment, the Asses35 sors may correct the same at any time before the last Monday in 36 July or before the duplicate assessment roll is delivered to the Tax37 collector for collection. And whenever the Auditor discovers an 38

error or omission in the assessment roll, he shall immediately call 39 the attention of the Assessors thereto and require the correction 40 thereof.

Sec. 78. Where a person is assessed as trustee, guardian, execu2 tor, or administratory he shall be assessed as such with the addition 3 to his name of bis representative character, and such assessment 4 shall be carried out in a separate line from his individual assessment; 5 and the real property so held by him shall be assessed at its value, 6 and the personal assets by deducting the amount of just debts due 7 from him as such representative, the same as in other cases, and in 8 all other respects he shall be assessed and may be sworn as to re9 ceipts or as to personal property in bis bands as such trustee, 10 guardian, executor or administrator.

SEC. 79. Any person giving to an Assessor or Deputy Assessor, 2 in the performance of the duty required under the Revenue Laws,

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