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20 take the least quantity thereof and pay instantly and in gold coin 21 the total amount of the tax then due thereon, which amount he 22 shall always state distinctly to the bidders; and he shall also state the particular frontage or portion of the lot on which said least 24 quantity will lie, which portion he may locate at the sale on any part of the lot he pleases to name; if no one immediately offers to take a part, he may sell the whole for said amount due, but shall accept the lowest bid made, if made at once. If the property offered be a rancho, farm or tract of land, he shall proceed to sell it in the same manner as required in case of a lot, designating pre30 cisely where the starting point shall be of the land offered and 31 which way the boundary lines shall run, and at the sale he may 32 change the starting point and lines wherever he pleases until he can 33 get a bid; or, if he cannot soon get a bid for less than the whole, he may sell the whole tract at one bid for the amount due. He shall never accept any bid for more or for less than the amount due on the day of sale, nor shall any such bid be valid for any purpose. 37 When no bidder will offer to take the whole tract for the amount 38 due, nor offer to take any single part of the tract and pay the 39 amount due, and when the President of the Board of Supervisors 40 will not take the whole and allow the amount due, and the Sheriff 41 is given to understand, or shall have reason to believe, that he can 42 realize the amount of taxation due thereon by dividing the same 43 into a number of smaller tracts, he may then so divide and offer the 44 same, either on the day of sale or on any other day to which he 45 may adjourn the sale for that or any other purpose; and he may 46 adjourn such sale from time to time, but for not more than three 47 days at any one time, until he shall have completed the same, if 48 completed before the said second Tuesday in May; but any such 49 sale taking place after the second Tuesday in May shall not be valid 50 for any purpose. All sales of real property for taxes shall be sub51 ject to redemption as hereinafter provided.

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SEC. 174. The President of the Board of Supervisors, or some 2 person by him authorized for that purpose, shall attend all such 3 sales when made of real property in his own county, and if no indi4 viduals will take the whole of any real property offered and pay the 5 amount due thereon for taxes, then the said President, or person 6 authorized by him, may bid off the same for and in the name of the 7 county or city and county; and if not redeemed, the county is author8 ized to take and hold the same for the benefit of the county or city 9 and county until its Board of Supervisors shall dispose of the same 10 and pay the money realized therefor into the Treasury of the county. 11 In case of such bids, the Sheriff shall issue certificates of sale to the 12 county by its name, and the county shall have the same rights and 13 privileges and be treated in every particular connected with such 14 purchase the same as though a private corporation or an individual. 15 The President of the Board of Supervisors shall receive and record 16 the certificate and the deed, if any; and the Sheriff shall be cred17 ited to the amount of such bids the same as though they were paid, 18 and the Auditor and Treasurer shall charge the same to the county 19 so purchasing.

SEC. 175. The Board of Supervisors acquiring a title to any real 2 property by reason of a purchase at such tax sale, as aforesaid,

shall, at any time within six months from and after such acquisition (and thereafter if necessary to effect a sale), advertise the same for sale at public auction to the highest bidder for gold coin at the expiration of six calendar months from and after the passage of such 7 order of sale. During the said six months the Clerk of said Board

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shall keep such sale well advertised in one to three newspapers, if there be so many published in the county; if none so published, 10 then by posting handbills therein, and also by sending a notice of 11 such sale to the owners, or persons, or claimants of said property, 12 if any there be. At any time ten days before the sale the actual 13 possessors of such property, if any, claiming and holding such pos14 session in their own right, may purchase the same by paying the 15 price bid by the county and the same per cent. per month required 16 by law to redeem the same from the time of the tax sale to the time 17 of such purchase, together with such additional taxes and other costs 18 and charges as the county has then been put to concerning the 19 same. Otherwise the same shall be sold as aforesaid to the highest 20 bidder paying gold coin therefor at the time of the sale, and the pur21 chase money shall be paid to the County Treasurer for county pur22 poses; and the President of the Board of Supervisors shall seal, 23 sign and deliver to the purchaser a deed of conveyance of the prop24 erty, in his own name as President of said Board, and the same shall 25 be good and sufficient to pass to the grantee the legal title to the 26 property, but without any warranty or recourse against the 27 county.

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SEC. 176. The Sheriff shall keep a memorandum of all said real 2 property sales in a book account of sales, and within thirty days 3 thereafter shall fill out duplicate certificates of each sale, bearing 4 date the same day of the sale, in which it shall be sufficient to state 5 the day of sale, the amount for which the sale was made, the person or county to whom made, and a description, as precise and full as can be, of the exact location and boundaries of the real property 8 sold, and the fact that such sale took place for taxes left unpaid in 9 violation of law, and for more than five months after the same were due and ordered and required by law to be paid, and that such 11 sale took place under the information roll of taxes left unpaid for the 12 year last past in the said county of and that said Sheriff was duly authorized, directed and required to make the said sale of 14 the real property therein described, provided the said tax on said 15 property was not paid before the sale should take place; and that 16 said tax was paid only by the said purchaser after the said sale was 17 made; and that if the said real property be not redeemed within 18 one year from said day, as authorized by law, the said purchaser, his 19 heirs or assigns, will be entitled to demand and receive from the 20 Sheriff of said county, whosoever he may then be, a deed of convey21 ance of said real property herein before described, signed and 22 acknowledged by him as Sheriff of said county; and that said deed.. 23 will convey each, all and every private right, title, interest or claim 24 whatsoever in and to said real property, and in and to every part 25 and parcel thereof, as well in law as in equity, and in fee simple 26 absolute. And said certificate shall import its own absolute verity. 27 And every deed made by the Sheriff under authority of such certifi 28 cate, and where no redemption was had, shall carry said force and 29 effect; and all persons, companies and corporations in any way

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30 interested in said real property shall be deemed, held and adjudged to have due notice thereof. He shall deliver both said certificates to 32 the purchaser on being paid one dollar therefor to his own private 33 use. One of said certificates the purchaser should immediately file or record in the office of the County Recorder.

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SEC. 177. At the expiration of one year from and after the date 2 of said certificates, if within that time no redemption has been made, the said purchaser, his heirs, assigns or legal representatives, on 4 presenting the same to the Sheriff of said county, or city and county, 5 at the time of presenting the same whether he be the Sheriff who 6 made the sale or not, such Sheriff shall then and there, in the name 7 and by the authority of the people of the State or California, grant 8 and convey the real property therein described to the person or 9 county, or city and county, therein described, in fee simple absolute 10 forever. And such deed so obtained shall be good and effectual to 11 pass to the grantee therein named a complete and indefeasible title, 12 free and clear of all liens and incumbrances whatsoever existing

thereon prior thereto, excepting only any prior lien thereon for 14 unpaid taxes. And the same shall not be liable to be attacked or 15 defeated in any Court or judicial proceeding, on any ground what16 ever, except the ground of fraud, or conspiracy to cheat and defraud 17 the former owners or claimants thereof, or to impair the security of owners of any prior lien thereon.

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SEC. 178. At any time within two years from and after the day 2 of sale of any real property, any person may redeem the same from 3 all the consequences of such sale by paying to the County Treasurer 4 of the county in which the real property sold is situated at the time 5 of said redemption, the total amount bid and paid on said sale, 6 together with interest thereon from the day of said sale, as shown 7 in the Sheriff's certificate or return thereof, to the day on which the 8 redemption is made, at the rate of six per cent. per month, during 9 such time only as shall have intervened between the sale and day of 10 redemption, and also the expenses actually paid or incurred by the 11 county in advertising the property redeemed, the amount whereof 12 shall be ascertained and given by the Clerk of the Board of Super13 visors; and the statement thereof given by him to a redemptioner, 14 and shown to the Treasurer, shall be conclusive of the correctness 15 thereof; provided, that no redemption shall be made at a less amount 16 for interest than ten per cent. on the amount bid.

SEC. 179. The Clerk of the Board of Supervisors, at least four 2 months prior to the expiration of the year allowed for redemption, 3 shall prepare a notice specifying particularly and as briefly as possi4 ble every parcel of land in the county still unredeemed from tax 5 sales, and the amount necessary to redeem the same, calculated to 6 the last day on which the redemption can be made, specifying the 7 day on which the time for redemption will expire, and stating the 8 name of the person to whom the lands were assessed, and that

unless they be redeemed by that day they will be conveyed to the 10 purchaser; and he shall cause such notice to be well and conspicu11 ously published in one or two newspapers, if that number be pub12 lished in the county, and if no newspapers be therein published, then

13 in one or two newspapers believed by him to be most circulated 14 therein, for at least once a week for said period of four months, 15 unless the same be sooner redeemed; and the Board of Supervisors 16 of the county shall audit and order paid the expenses of such publications.

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SEC. 180. Between the thirty-first day of August and the thirtyfirst day of November in each year, it shall not be proper nor neces3 sary for any County Recorder to record or receive for record any 4 deed or mortgage of any real property, unless he knows or shall see a Taxcollector's or Deputy Taxcollector's statement thereon, signed by his name or initials, proving to the satisfaction of the Recorder 7 that the taxes due on the real property therein described have been 8 paid; and any County Recorder wilfully or knowingly disregarding this requirement may be removed from office for that cause; but the recording of any deed in violation of this provision shall in no way impair the notice or have any other or further effect than sub12 ject such Recorder to removal from office.

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SEC. 181. Any person who shall remove from one county in this 2 State into another county of this State after having been assessed on personal property and become individually and solely liable for 4.the tax due thereon, and without being liable in any other county for the same tax, shall remain equally liable for the payment of such 6 tax into whatsoever county he may remove; and the Taxcollector 7 of the county where such tax is owing, and having the information 8 roll therein to collect, finding into what county such person has 9 removed, may send into such county and there demand the payment of such tax, and if the same be not paid, may bargain with any attorney to sue for and collect the same in the name of such Taxcollector; and on the trial a certified copy of the assessment, 13 signed by the Auditor of the county where the same was made, together with the affidavit thereto attached of the Taxcollector that 15 said tax in said certificate mentioned has not been paid, but is due 16 and owing on the assessment roll, or the information roll (as the 17 case may be), in his possession, shall be sufficient evidence to estab18 lish, prima facie, that such tax is due and payable, with the penalty thereto attaching, and shall entitle the plaintiff to judgment for the recovery thereof, unless the defendant shall prove by competent evidence that the tax was paid. And the Treasurer and Auditor 22 shall deduct and allow the expenses of so collecting such tax, provided they do not exceed one third of the amount of such tax so 24 collected and paid into the Treasury.

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SEC. 182. If any person shall make and serve on the Sheriff an 2 affidavit that any tax in the information roll in his hands has been paid, and that he is prepared to prove the same, the Sheriff shall 4 notify the Auditor of such affidavit, and shall proceed without delay and without form before any Judge and demand that such proof be 6 at once produced. If such proof be at once made by producing a 7 valid Taxcollector's receipt therefor, or by other evidence equally 8 indisputable, the Judge shall so certify, and the Auditor shall thereon credit the Sheriff therewith and demand the immediate payment thereof to the Treasurer from the person found to have 11 received the same, and he shall mark the same paid on the roll in

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12 his office. And any Taxcollector or other person having so falsely 13 received the same shall be liable to the person so wronged in any sum not exceeding twenty times the amount of the tax so paid and not marked paid in the roll.

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FOREIGN MINERS.

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SEC. 183. No person, unless he is a citizen of the United States, or shall have declared his intention to become such (California In3 dians excepted), shall be allowed to take or extract gold, silver or 4 other metals from the mines of this State, or hold a mining claim 5 therein, unless he shall have a license therefor, as hereinafter pro6 vided.

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SEC. 184. It shall be the duty of the Controller of State to procure a sufficient number of blank licenses, which shall be substan3 tially in the form heretofore in use; but the form thereof may be 4 changed by the Governor and his advisers whenever deemed by 5 them advisable. These licenses shall be numbered consecutively, and a record thereof be made and filed in the Controller's office.

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SEC. 185. The Controller of State shall sign and issue to the 2 Treasurer of each mining county (the name of which shall be stated 3 in the license), from time to time, when required by such Treasurer, a sufficient number of licenses for the use of such county, and take a receipt therefor, and charge the Treasurer with the same. The 6 County Treasurer shall, in a 'book to be by him kept for that pur7 pose, keep an account of all foreign miners' licenses received by 8 him, and shall from time to time deliver them to the County Audi9 tor, taking his receipt therefor. The amount to be paid for such 10 licenses shall be at the rate of four dollars per month; and said 11 licenses shall in no case be transferred or transferrable. The Audi12 tor shall, on the first Monday in each month, write the name of the 13 month in all foreign miners' licenses issued by him for that month, 14 and shall deliver to the Taxcollector of his county a sufficient num15 ber of said licenses for the use of his county for that month.

SEC. 186. The Collectors shall collect the foreign miners' license 2 tax provided for in this Act, from all persons liable to pay the same, 3 and may seize the property of any such person refusing to pay such 4 tax, and sell the same at public auction on one hour's notice by 5 proclamation, and shall deliver the property to the purchaser, 6 together with a bill of sale with the license attached, which shall 7 transfer the title thereof to the person paying the highest price 8 therefor; and after deducting the tax and necessary expenses 9 incurred by reason of such refusal and sale of property, the Col10 lector shall return the surplus of the proceeds of the sale, if any, to 11 the person or persons whose property was sold; provided, that 12 should any person liable to pay such tax in any county of this 13 State escape into any other county, with the intention to evade 14 the payment of such tax, then and in that event it shall be lawful 15 for the Collector to pursue such person and enforce the payment of 16 such tax in the same manner as if no such escape had been made. 17 Any foreigner not registered and representing himself to be a citizen of the United States shall, in the absence of his certificate to

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