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same property more than once assessed, they shall strike the second 3 assessment from the assessment roll, and place the names under 4 which so secondly assessed with the names of the single assessment thereof. And any Taxcollector, or ex officio Taxcollector, who shall 6 twice knowingly receive or collect taxes on the same property and 7 under the same assessment roll, shall be guilty of the crime of extor8 tion, and on conviction thereof shall be fined in a sum not less than 9 twenty times greater than the sum so wrongfully collected or re10 ceived, and out of such fine shall be returned to the person from 11 whom it came the amount so wrongfully received or collected. But 12 where a large tract or rancho is assessed, and in the description 13 thereof is included separate lesser holdings or possessions, separately 14 assessed, such lesser holdings shall not be stricken out, but they 15 shall be excepted from the assessment of such tract or rancho.

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SEC. 153. Any member of any Board of Equalization authorized by this Act who shall, for the purpose of reducing taxation in his 3 county, or for any purposé or under any pretext whatever, knowingly and wilfully vote to reduce, or knowingly and wilfully consent 5 to the reduction of any assessment or any number of assessments in an assessment roll made by County Assessors and delivered to the 7 Board of Equalization of which he is a member, regardless of or con8 trary to the evidence taken before said Board, and well knowing 9 that such reduction is more than forty per cent. below the notori10 ously lowest value of the property assessed, shall be guilty of a mis11 demeanor, and on conviction thereof shall be punished by a fine of 12 not less than five hundred dollars nor more than five thousand dol13 lars, or by imprisonment in the County Jail for not less than ten 14 days nor more than six months, or both such fine and imprison15 ment.

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SEC. 154. All the proceedings of the Board of Equalization shall 2 be recorded by the Clerk of the Board, in a book to be kept for that 3 purpose, and the same shall be read and approved each day of the 4 sessions of said Board; and no act of said Board shall be valid for any purpose unless the same be so recorded in said book. Said 6 book, and also all assessment rolls, duplicate assessment rolls, and 7 information rolls, are made public records; and any Clerk of said 8 Board, or other person whomsoever, who shall alter or change any 9 words or figures in said book contained, or any words or figures in 10 any said assessment roll, duplicate assessment roll, or information 11 roll, without being thereto specifically and expressly authorized by 12 said Board of Equalization, or by law, so to do, shall be guilty of the 13 crime of altering and falsifying a public record, and on conviction 14 thereof shall be punished by imprisonment in the State Prison, as by law in such case provided.

SEC. 155. During the sessions of the Board of Equalization, and 2 not more than five days from and after the adjournment thereof by 3 this Act on the last Monday in July, the Clerk of said Board shall 4 enter upon the assessment roll each and all the changes or altera5 tions directed by the Board to be made therein, as shown in the 6 book of minutes of proceedings of said Board as aforesaid, and he 7 shall then affix to said assessment roll the following affidavit, to be 8 made and subscribed by him, to wit:

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being duly sworn, do depose and say 10 that I am the Clerk of the Board of Equalization of the County of ; that I have correctly kept and written in the book here12 with sent all the acts of said Board regarding any alterations in the 13 assessment roll to which this affidavit is affixed; that all of said 14 alterations which said Board agreed to and directed to be made have 15 been by me or under my direction duly made and entered in said 16 assessment roll, and that no other changes or alterations whatsoever have been made therein, exceping only those so authorized. 18 help me God.

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SEC. 156. After having corrected and affixed thereto said affidavit as aforesaid, the Clerk of the Board of Equalization shall deliver 3 the assessment roll and all maps accompanying the same, together 4 with the said book of minutes of proceedings of the Board of Equal5 ization, to the County Auditor. The County Auditor shall thereupon 6 add up the columns of valuation and enter the total valuation of 7 each description of property, and add the amount of tax thereon on 8 every page of said assessment roll; and on or before the last Mon9 day in August be shall have prepared and ready for delivery a true 10 transcript or copy of the corrected assessment roll, delivered to him 11 as aforesaid, with the amounts therein added up as aforesaid, and 12 with each page thereof proven to be correct, by exhibiting the total 13 amount of valuations and the total amount of tax thereon. The 14 better to insure the prompt and responsible performance of said 15 labor, the County Auditor is authorized, in whatsoever county he 16 shall find the same necessary, to call to his assistance such persons 17 as he may select, and the county shall be liable for, and its Board of 18 Supervisors shall provide for, the payment of a just compensation 19 for their services, not exceeding the rate of six cents per folio of 20 one hundred words of said assessment roll. And assessments shall 21 be made in volumes not larger, each, than one person can easily 22 copy and prepare within said time.

HOW ASSESSMENT ROLL DELIVERED TO COUNTY TREASURER.

SEC. 157. As soon as the County Auditor shall have completed 2 the transcript of the assessment roll as aforesaid, and not later than the last Monday in August, he shall affix his affidavit thereto, by 4 him duly subscribed and sworn, in the following words, to wit:

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5 The undersigned, being duly sworn, says: I am the Auditor 6 for the county of ; I received the assessment roll of the 7 taxable property of said county from the Clerk of the Board of 8 Equalization thereof, with his affidavit thereto affixed that the same is correct, and I have, with only such assistance as I have found 10 necessary, faithfully and correctly added up the valuations and amount of tax on each page thereof as required by law, and have 12, made a full, true and correct copy of the entire of said assessment 13 roll, and have carefully read over and compared the same item by 14 item and page by page, and that this copy thereof, to which this 15 affidavit is affixed, is in all respects a faithful and true transcript 16 thereof. So help me God.

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SEC. 158. The said transcript of the assessment roll is given the

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same verity and force in every respect as the original, and shall be 3 known as the duplicate assessment roll. And as soon as completed, 4 the Auditor shall charge the County Treasurer, as Taxcollector, if 5 he be elected and qualified as such, and if not, then the Sheriff, if he 6 be elected and qualified as Taxcollector, and if not, then the Asses7 sors as Taxcollectors, with the total amount of all the taxes therein 8 contained and set forth, and immediately deliver the same to the 9 proper collector so charged therewith, who shall be the one first 10 found qualified in the order in this section named as aforesaid, 11 together with the said book of minutes of proceedings of the Board 12 of Equalization and any maps appertaining thereto. The officer to 13 whom the duplicate assessment roll is so delivered and charged is 14 the one hereinafter designated and described by the name of Tax15 collector.

SEC. 159. The assessment roll returned by the Assessors to the 2 Board of Equalization, the same as corrected by said Board and 3 delivered to the Auditor, and the duplicate assessment roll made by 4 the Auditor and delivered and charged to the Taxcollector, and the 5 information roll to be made by the Taxcollector and the Auditor, are each respectively made prima facie evidence of their legality 7 and correctness in all respects and for all purposes.

SEC. 160. As soon as the Auditor has delivered and charged said 2 duplicate assessment roll to the Taxcollector of his county, he shall 3 forthwith transmit, by mail, to the Controller of State a statement 4 of the amount so charged, and also a statement of the number of 5 poll tax receipts delivered to the County Assessors as Taxcollectors, 6 and the number of said receipts returned to him on settlement, 7 which said returned receipts he shall forward to the Controller by 8 such conveyance as the Controller by general or special order may 9 direct, and also a statement of all State and county licenses issued 10 in the county since his last settlement in regard thereto, giving the 11 number and aggregate amount of each kind of license issued.

TAXES HOW PAID AND COLLECTED.

SEC. 161. The duplicate assessment roll is the sufficient warrant 2 for the Taxcollector, or the officer acting as such, to proceed imme3 diately and collect all the taxes therein shown. And all and every 4 the persons therein named or therein interested are ordered, com5 manded and required, respectively, to pay the same without delay. 6 Immediately on receiving the same the Taxcollector shall issue public 7 notices, signed by him as Taxcollector, in one or more newspapers, 8 if any published in his county, and also by letters and circulars, 9 postage paid, and sent to every person, company and corporation 10 hamed in said roll, and also by posting handbills, conspicuously 11 printed and placed in three or more conspicuous public places in 12 every election precinct in his county, and also by any and every 13 proper way possible, well and truly give all the inhabitants of his 14 county actual notice of the following facts: That the total yearly 15 State and county taxes are due and payable immediately; that all 16 persons assessed are required and commanded by law to pay said 17 taxes immediately; that the Taxcollector must receive all taxes offered after the third Monday in August and during all the month

19 of September free of any additional charge whatever; that all taxes 20 not paid in the months of August or September are increased by law, 21 by adding thereto, from the first of October until full payment 22 thereof be made, the additional rate or sum of five per cent. per 23 month on the amount of the tax for each and every month the same 24 be left unpaid; provided, however, that whenever during any month 25 the taxes are paid, the rate of the penalty shall cease on the payment. 26 But, for convenience of computation, each month is divided into 27 thirty days, and for any fraction less than one-third thereof no rate 28 shall be computed or charged. And all taxes shall be due and pay29 able, and all the said increasing rates shall be added thereto and 30 become a part thereof as aforesaid and as required in said notice to 31 be stated. And in counties having towns more than fifteen miles 32 from the county seat, the said notices shall also specify times and 33 places in the county when and where the Taxcollector or some 34 deputy for him will be in attendance to receive taxes. Said notices 35 shall also state that on the first of December then next, the Taxcol36 lector then acting and the Auditor of the county will proceed to 37 make out an information roll against all persons and property then 38 found in default contrary to law, and that thereafter no taxes can be 39 paid or received until such information roll is delivered to the 40 Sheriff or some other Taxcollector, as directed by law, to be sum41 marily enforced by distress and sale of any goods or chattels owned 42 or possessed by any person, company or corporation owing such 43 taxes; and that the said five per cent. per month will still continue 44 thereon without abatement until full payment be made.

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SEC. 162. All taxes contained in the said duplicate assessment roll 2 shall be deemed and adjudged duly levied by authority of law, and 3 the same shall be wholly due and payable, and shall be paid as 4 soon as the Taxcollector shall receive the said roll. The Controller and Attorney-General shall prepare the form of said notice, with all 6 said facts therein recited, and if they deem proper may cause the same to be conspicuously printed by the State Printer, and the Con8 troller shall send the same into every county to be conspicuously 9 posted in every part thereof together with letter sheets containing 10 the same information to be sent to every taxpayer therein, and to be 11 kept continually circulated and conspicuously posted for the period 12 of at least three months, unless all the taxes due in the county be sooner paid.

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SEC. 163. Any Sheriff, or Assessor, or Deputy Sheriff or Deputy 2 Assessor, or other officer or other person, who shall knowingly 3 deface, destroy or remove any such handbill or notice required to be 4 posted as aforesaid, or who shall in any manner discourage, dis5 countenance or interfere with any person or persons conspicuously 6 posting and circulating the same, or who shall pay, or agree to pay or offer to any person or persons so employed any sum of money 8 or other inducement whatever, in consideration that they will not 9 well or truly or diligently or conspicuously post or circulate the 10 same, or deliver the same or direct the same to every taxpayer in 11 the county, with intent to keep the inhabitants of the county or any 12 taxpayer uninformed of all or any of the facts in said notice recited or required to be recited, or with any wicked, selfish or malicious 14 intent and design, shall be guilty of misdemeanor, and on conviction

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15 thereof shall be punished by a fine of not less than fifty dollars nor 16 more than one thousand dollars, and by imprisonment for not less 17 than twenty days nor more than one year. And if the person con18 victed be an officer entitled to receive and collect the taxes due on 19 the information roll of the same year, or a deputy or other person 20 hired or directed or abetted by such officer to commit such crime, 21 then and in that case such officer shall not be allowed nor permitted to receive or to collect any taxes due on the information roll for that 23 year, but the same shall be delivered and the taxes thereon collected 24 by some other Taxcollector or officer authorized and not so offend25 ing; and the Board of Supervisors of the county shall immediately 26 remove the officer so offending from office, and appoint another in 27 his place, who shall qualify and hold office as other officers appointed 28 by said Board to fill vacancies occurring in office under the Revenue 29 Laws.

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THE INFORMATION ROLL-HOW MADE OUT AND DELIVERED.

SEC. 164. On the first day of December, in the year one thousand 2 eight hundred and sixty-nine, and on the same day of December in 3 each year thereafter, unless the same falls on Sunday, and then on 4 the next day, the Taxcollector having had charge of the duplicate 5 assessment roll shall proceed to settle with the Auditor for all the 6 taxes by him collected on account of taxes due during the year. For this purpose such Taxcollector shall proceed to the office of the 8 Auditor, and there he and the Auditor shall carefully read over and 9 compare, or cause to be read over and compared by sworn clerks or 10 deputies in their offices, and for whom they are responsible, each 11 page. . and item of valuation and tax in the original assessment roll 12 in the office of the Auditor, and the duplicate thereof charged and 13 delivered to such Taxcollector, as aforesaid; and every item marked 14 paid in said duplicate shall then and there be likewise marked paid 15 in said original assessment roll, and thereto shall be carefully esti16 mated and added the amount of additional tax or percentage due at 17 each payment, which shall conform to the Taxcollector's duplicate 18 roll if found to be therein correctly added, and if not therein cor19 rectly added the correct sums shall be added and charged to such 20 Taxcollector. Each and every item of tax marked paid, the Tax21 collector shall be deemed and held to have received, together with 22 the additional rate then due; and the tax on each valuation not so 23 marked paid shall be deemed and held not to have been paid, and 24 the same shall be entered in a new roll to be known as the informa25 tion roll, which shall contain all sums for taxes and the interest or 26 penalty for non-payment added and then outstanding. And the 27. Auditor shall, upon the information so received, re-examine his ac28 counts with the Taxcollector, charge him with the increased rates 29 imposed by law each month, and balance said account from its com30 mencement to that time, and demand from the Taxcollector the 31 Treasurer's receipt for, or, if it be the Treasurer, demand from him 32 an immediate account for any deficiency, if any there be. He shall 33 foot up the total amount of tax due on the duplicate assessment roll 34 and the total amount of tax due on the information roll, and charge 35 the Taxcollector with the difference, and at the same time effect a 36 complete and final settlement, as aforesaid. Any Auditor or Tax