3825. When less than the rate has been charged, etc.

SEC. 3825. If a sum less than the rate fixed has been collected, the deficiency must be collected as other taxes on personal property are collected.

3826. Monthly settlement of assessor with auditor.

SEC. 3826. The assessor, on the first Monday of each month, must make a settlement with the auditor, and must pay into the county treasury all moneys collected by him for such taxes during the preceding month, less the compensation allowed him for making such collection.

3827. Auditor to note in assessment-book amount of taxes paid.

SEC. 3827. The auditor must, as soon as the " assessment-book" for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof.

3828. Auditor to note excesses or deficiencies in taxes paid.

SEC. 3828. As soon as the rate of taxation for the year is fixed, the auditor must note, in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency.

3829. Compensation of assessors.

SEC. 3829. For services rendered in the collection of taxes under section thirty-eight hundred and twenty, the assessors of the several counties shall receive six per cent on the amount by him collected; provided, that all fees or commissions collected, under this or any other act, by the salaried officers, except in the collection of poll-taxes in and for the city and county of San Francisco, shall be by said officers paid into the county treasury for the use of said city and county. [Amendment, approved March 28, 1878; Amendments 1877-8, 65; took effect immediately.]

3830. Present incumbents to collect.

SEC. 3830. In every county in this state where any officer other than the assessor is charged with the collection of taxes upon personal property not a lien upon real property, such officer must, until after the expiration of the term of the present incumbent, discharge the duties cast upon the assessor under the provisions of this chapter. [New section, approved March 27, 1872; 1871-2, 586; took effect from passage.]

SEC. 3839. Every male inhabitant of this state over twenty-one and under sixty years of age, except paupers, insane persons, and Indians not taxed, must annually pay a poll-tax of two dollars; provided, the same be paid between the first Monday in March and the first Monday in July; but if not paid prior to the first Monday in July, then it shall be three dollars; provided further, that nothing herein shall affect any laws imposing a greater poll-tax upon inhabitants ineligible to citizenship. [Amendment, approved March 22, 1880; Amendments 1880, 17 (Ban. ed. 47); took effect immediately.]

An Act to exempt firemen in Nevada, Placer, El Dorado, Alameda, and Siskiyou counties from the payment of poll-tax. [Approved March 27, 1874; 1873-4, 731.]

This act, which provided for the exemption of active members of unpaid fire-companies, organized in pursuance of the ordinances of the incorporated cities, towns, and villages of Ne

vada, Placer, El Dorado, Alameda, Santa Clara, Solano, Sonoma, and Siskiyou counties, was repealed by act approved March 15, 1876; 1875-6, 287; took effect from passage.

An Act to authorize the board of supervisors of Santa Clara county to exempt firemen from the pay. ment of poll-taxes for county purposes.

Firemen in Santa Clara county.

[Approved March 30, 1874; 1873-4, 825.]

SECTION 1. The board of supervisors of the county of Santa Clara are hereby authorized to pass an order relieving all active firemen in the said county from payment of any and all polltaxes for county purposes.

SEC. 2. This act shall take effect from and after its passage.

3840. Poll-tax to be collected, when.

SEC. 3840. Poll-tax must be collected by the assessors between the first Monday in March and the second Monday in January of the ensuing year. [Amendment, approved March 30, 1874; Amendments 1873-4, 161; took effect immediately.]

3841. County treasurer to have blank poll-tax receipts printed.

SEC. 3841. The county treasurer must, before the first Monday of March and the first Monday in July of each year, cause to be printed, respectively, of two and three dollars blank poll-tax receipts, a sufficient number for the use of the assessor. [Amendment, approved March 30, 1874; Amendments 1873-4, 161; took effect immediately.]

3842. Style of blank to be changed each year.

SEC. 3842. The style of such blanks must be changed every year.

3843. Treasurers, duty in relation to poll-tax blanks and receipts.

SEC. 3843. The treasurer must, before the first Monday in March of each

year:

1. Number and sign the two-dollar blanks, and before the first Monday in July, number and sign the three-dollar blanks;

2. At the time of signing, make an entry of the whole number thereof, and of the first and last number placed thereon, in a book by him kept for that purpose;

3. Deliver all such blanks to the auditor, and charge him therewith. [Amendment, approved March 30, 1874; Amendments 1873-4, 161; took effect immediately.]

3844. Auditor to sign blank receipts and make entry of number signed.

SEC. 3844. The auditor upon the receipt thereof must sign the same, and make in a book to be kept by him for that purpose a similar entry to that prescribed in subdivision two of the preceding section.

3845. Blanks to be delivered to assessor.

SEC. 3845. He must, at any time after the first Monday in March and the first Monday in July, upon demand, deliver to the assessor, in their order, the two and three dollar blanks, and charge him therewith. [Amendment, approved March 30, 1874; Amendments 1873-4, 162; took effect immediately.]

Original section had "county assessors;" but it was pronounced applicable to district assessors in Mitchell v. Crosby, 46 Cal. 99.

3846. Poll-tax may be collected by seizure, etc., of personal property.

pay

SEC. 3846. The assessor must demand payment of poll-tax of every person liable therefor, and on the neglect or refusal of such person to the same, he must collect by seizure and sale of any personal property owned by such person. [Amendment, approved March 30, 1874, Amendments 1873-4, 162; took effect immediately.]

Collection of poll-tax may be transferred Crosby, 46 Cal. 99; Attorney-General v. Squires, from one public officer to another: Mitchell v. 14 Id. 12; People v. Grippen, 20 Id. 677.

3847. Seizure and sale, how conducted. SEC. 3847. The sale may be made after three hours' verbal notice of time and place, and the provisions of sections thirty-seven hundred and ninety-one, thirtyseven hundred and ninety-three, thirty-seven hundred and ninety-four, thirtyseven hundred and ninety-five, and thirty-seven hundred and ninety-six apply to such seizure and sale. [Amendment, approved March 30, 1874; Amendments 1873-4, 162; took effect immediately.]

3848. Debtors of persons owing poll-tax to pay poll-tax for such persons.

SEC. 3848. Every person indebted to one who neglects or refuses, after demand, to pay a poll-tax, becomes liable therefor, and must pay the same for such other person after service upon him by the collector of a notice in writing, stating the name of such person.

3849. Who are debtors under the preceding section.

SEC. 3849. Every officer authorized to draw the warrants for or to pay the salary or fees of any officer is the debtor of such officer within the meaning of the preceding section.

3850. Debtor may charge his creditor for such poll-tax paid.

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

3851. Receipt for poll-tax delivered to purchaser of property sold for such tax.

SEC. 3851. The assessor must deliver the poll-tax receipt, filled out with the

name of the person owing 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.

3852. Receipt only evidence of payment.

SEC. 3852. The receipt so delivered is the only evidence of payment.

3853. Monthly settlement of assessor with auditor for poll-taxes.

SEC. 3853. On the first Monday in each month the assessor must make oath, before the auditor, of the 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 polltaxes collected, less the per centum allowed for fees.

3854. Assessors, return of receipts to auditor and yearly settlement.

SEC. 3854. On the first Monday in July the assessor must return to the auditor all two-dollar blank poll-tax receipts received by him and not used, and pay to the treasurer the total amount collected and not before paid in, less the amount of his fees, and the auditor must deliver to him the three-dollar receipts; and on the second Monday in January of each year he must return to the auditor all the three-dollar poll-tax receipts received by him and not used, and must make final settlement with the auditor and treasurer therefor. [Amendment, approved March 30, 1874; Amendments 1873-4, 163; took effect immediately.] 3855. Auditor to return receipts not used to the treasurer.

SEC. 3855. The auditor must, as soon as the settlement is made, return to the treasurer the receipts not used.

3856. Treasurer to credit auditor with such receipts.

SEC. 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.

3857. Assessor to keep roll of persons liable for poll-tax.

SEC. 3857. The assessor must keep a roll of the names and local residence, or place of business, of all persons subject to or liable for poll-tax, and if paid, date and amount of each payment, and if not paid, cause of non-payment; provided, that no person shall be returned as delinquent on such roll unless a demand has been made upon him in person or through the post-office. [Amendment, approved April 1, 1878; Amendments 1877-8, 69; took effect sixtieth day after passage.]

3858. Roll to be returned to auditor.

SEC. 3858. On the third Monday in January of each year the assessor must deliver to the auditor the roll so made up, and the auditor must add to the total poll-tax delinquent on such roll thirty-three and one third per centum additional, and without delay deliver such list to the tax collector, and charge the collector therewith. [Amendment, approved April 1, 1878; Amendments 1877-8, 69; took effect sixtieth day after passage.]

3859. Assessor to note means of persons refusing to pay.

Section 3859 was repealed by act approved March 30, 1874; Amendments 1873-4, 164; took effect immediately.

3860. Poll-tax to be a lien on property, when.

SEC. 3860. If any person, assessed for a property tax, has not paid to the assessor the poll-tax due from him, or for which he is liable, it, with thirtythree and one third per cent in addition thereto, constitutes a lien upon the property assessed to such person, to attach from the first Monday in March in each year, and must be collected in the same manner and at the same time as delinquent taxes are collected. [Amendment, approved March 30, 1874; Amendments 1873-4, 164; took effect immediately.]

3861. Proceeds of poll-tax to what fund paid.

SEC. 3861. The proceeds of the poll-tax must be paid to the county treasurer, as provided by law, for the exclusive use of the state school fund, and shall, by such treasurer, be paid to the state as other moneys belonging to the state. [Amendment, approved March 22, 1880; Amendments 1880, 17 (Ban. ed. 47); took effect immediately.]

An Act to provide for the disposition of the proceeds of poll-taxes in the county of El Dorado.

Poll-taxes in El Dorado county.

[Approved March 30, 1874; 1873-4, 941.]

SECTION 1. All proceeds of poll-taxes received into the county treasury of El Dorado county must be placed to the credit of the school fund of said county.

SEC. 2. This act shall take effect from and after its passage.

3862. Compensation of assessor.

SEC. 3862. The assessor, for services rendered in the collection of poll-taxes, shall receive the sum of fifteen per cent; and the collector, for services rendered in the collection of poll-taxes on the delinquent list (including the publication), shall receive the sum of twenty-five per cent on all delinquent polltax collected by him. [Amendment, approved March 28, 1878; Amendments 1877-8, 70; took effect from passage.]

596

CHAPTER X.

SETTLEMENTS WITH THE CONTROLLER AND PAYMENTS INTO THE STATE

TREASURY.

3865. County treasurers to settle with controller upon his order.

SEC. 3865. The treasurers of the respective counties must at any time, upon the order of the controller and treasurer of state, settle with the controller, and ray over to the treasurer all moneys in their possession belonging to the state. tion, but must turn it over to the treasury of the county: McKee v. Monterey Co., 51 Cal. 275.

Stats. 1870, 423.

County treasurer cannot retain allow ance made by controller as extra compensa

3866. Time when certain treasurers shall make settlement.

SEC. 3866. The treasurers of the counties of Alameda, Amador, Contra Costa, Calaveras, El Dorado, Nevada, Placer, Sierra, Solano, Yolo, San Francisco, Sacramento, San Joaquin, Santa Clara, Tuolumne, and Yuba, respectively, must, between the fifteenth and thirtieth days of January, April, July, and October, of each year, and the county treasurers of the counties of Humboldt, Del Norte, and Modoc 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 June, 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. If, in the opinion of the controller of state, it appears from the report of the county auditor that sufficient property tax has not been collected to make it for the interest of the state that a settlement should be made, the controller shall defer the settlement until the next regular settlement. No mileage, fees, or commissions shall be allowed any officer for any deferred settlement; provided, that in case any settlement is so deferred that the county auditor, in his next report to the controller of state, shall include therein all moneys required to be reported since the date of his last report upon which a settlement was made. [Amendment, approved March 28, 1878; Amendments 1877-8, 66; took effect immediately.]

An Act to authorize the state treasurer to receive and the several county treasurers to pay in to the state treasurer, in settlement of any sums required to be by them paid to the state treasurer, any receipts for moneys paid to the state treasurer, on deposit or otherwise.

Receipts as payment.

[Approved March 5, 1885; 1885, 26.]

SECTION 1. In all cases where, prior to the passage of this act, the county treasurers of this state have deposited money in the state treasury, and taken the receipt of the state treasurer therefor, which receipt recites that the "deposit is to be applied in his next settlement with the state controller," such receipt shall be received by the state treasurer from any of such county treasurers, or their successors in office, for the sum named on the face of such receipt, in payment of any sum required by law to be paid to the state by any such county treasurers, or their successors in office, or from any county they or either of them may represent. SEC. 2. This act shall take effect immediately.

3867. Treasurers neglecting to settle-Penalty.

SEC. 3867. Every county treasurer who neglects or refuses to appear at the office of the controller and 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, per