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Burety, justification of, on official bond.. 955 Surveyor-general, to obtain statement
on official bond, insufficiency..
on official bond, liabilities..
contribution..

964

as to school sections...
to represent state in contests between
it and United States..

965-967, 977
969
970
.972-974
.976-979

discharge

release..

on official bond, supplemental.
effect of discharge.

on assessor's bond, liability..
of tax collector, action against.
Survey of vessel by port-wardens..2503-2506
fees..

for change of road.
fees for such..

records kept by register...

approval of, to be noted on plats.
contest as to approval of...
duty of county surveyor on application
for.

made in accordance with instructions
of surveyor-general....

of swamp and overflowed lands, not
approved till land segregated...
by county surveyor..
assessor may require certain.
to settle disputed county boundaries..

to make surveys on application.
surveys of lands in two counties.

2510
2701

2705

3395

3396

.3414-3417

of county boundaries heretofore made
valid..

cost of making such..
Surveyor, county, to survey swamp
lands.......

assessor may require, to make certain
surveyor

what, to survey disputed county boun-
daries....

duty where supervisors fail to approve
report....

3419

3421

3441
4268-4275
3634

surveys by true meridian.
may employ assistance and collect
therefor

to transmit field-notes, etc., to surveyor-
general....

land commissioners..

general duties...

salary....

..3969-3972

.4269, 4270
4271

4272

to assist surveyor-general

4273
4274

surveys, how made, where interested.. 4275
bonds...

4122

Surveyor-general, when to report to

governor....

number of report printed.
distribution of reports....

a civil executive officer..
deputy, and clerks in office..

mode of election and term of office..

salary of deputy.

salary of clerks...

official bond...

salary as register, abolished.

salary of clerks in register's office.

348

ex officio register of state land-office.350, 497
ex officio member of state board of tide-

3973
3974

3445

3634

3969

3970
4268

980
3660

3755

332

334

335

343

343

365

483

484

485

486

487

499

500

852

to reside at Sacramento..
vacancy in office, how filled..
is general state locating agent..
to keep certain records.

duty on application for purchase of
lands...
may approve location without accept-
.3406, 3407
ance of United States register, when. 3408

1001

3398
3405

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to publish notice specifying what.
mark date of payment of tax..
give receipt to person paying tax.
settle with auditor....

county surveyor to assist..

4274

county surveyor to furnish field-notes.. 4273
duty where boundaries between coun-
ties disputed............

3971

assessor to furnish, with certain sta-
tistics..
Sutter county, in what senatorial dis-
trict...

4081

101

117

135

in what congressional district..
in what judicial district....
legal distances from county seat.
number of assemblymen..
notaries...

195

230

791

3926

4329

4330

933

boundaries and county seat.
salary of county judge..

salary of district attorney.

Swamp and overflowed lands. See
LANDS, PUBLIC.

Tax collector to collect school taxes... 1841
vacancy in office, how filled.....
1842
compensation..

of San Francisco, to enroll person sub-
1843, 1857
ject to military duty.
penalty for neglecting.

3357

auditor to deliver license to...
licenses to be procured from...

3359

3361
3363

to commence suit for delinquent licenses 3360
duties, in relation to licenses..
to settle with auditor, when..
to collect fees for licenses..
duplicate assessment-book delivered to. 3732
auditor to charge, with full amount of
taxes....

3364

3734

duty of auditor where duplicate assess-
ment-book transferred, etc.

3736

3746

to collect additional per cent on delin-
quent taxes..

compare duplicate with original assess-
ment-book.

deliver to auditor delinquent list.

BEO.

3409

3411

3410

3412

1897
1898

3750

3751

3753

penalty for failing to make settlements. 3754
action against..

3755

3756

3758

3759

list to contain what..

3760

final settlement with auditor.

3761

charged with amount of delinquent taxes 3762

publish delinquent list....

3764

publish notice in connection with de-
linquent list.
duty after publication of delinquent list 3769
3765
five per cent additional on delinquent

taxes..

SEO.

Tax collector, sale for payment of taxes. 3771 Taxes, Assessment, acts dividing counties
time of sale....

sell what property first.
resell property, when..

3772
3773
3774

into districts for..
of property.

property, how and by whom made..

duplicate certificate of purchase at tax
sale...

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.....

must separately perform duties.

sheriff, where ex officio..

office at county seat...

reside at county seat.
bonds.....

city, term of office.

Taxes, for local purposes..

.3776, 3777

3778

final settlement with auditor.

3799

affidavit on returned delinquent list... 3500

not to collect double taxes....

3805

when not offer land, etc., for sale...... 3S06

when employ counsel..

duties on receiving protest...

3808
3812
3890

.4105, 4106

4116

4119

4122

4369

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3785

3786

3788

3790

3793

3797

3798

Actions, on bond of assessor for mal-
feasance or neglect.
judgment...

by parties dissatisfied with assess-

ment..

19

43

443

1936

2663

2664

2846

2849

3479

3607

property subject to......
lists of property and persons subject to 3628

rate of...
... 3713
supervisors to regulate county rate.. 3714
action of state board, when equiva-

lent to levy..

3715

disposition of money arising from

2857

2917

3063

3761
3671

3661

3662

3669

by controller to recover delinquent
taxes...

3670

for failing to comply with rules, etc.,
of state board of equalization.. 3697
against tax collector..
3755
for violation of revenue law. .3878, 3879
to recover property bought by state. 3897
collection by, when...
complaint in...

3899
3900

4156

4157

4158
4162

against county treasurer for refusal
to settle report......
against district attorney for refusal

to pay over moneys..

against coroner for failure to turn over
effects of deceased..
officer suspended during.

against sheriff for suffering escapes,
etc.......
4182-4184

to be made when..
of absent or unknown owner
property in another county.
of animals....

of migratory animals..
of agent, trustee, bailee, etc..
of stock.....

of consigned goods.
corporations, where..
property of deceased persons...
ferries and toll-bridges...
ferry-boats in two counties...
vessels....

boats and small craft..
things in action..

.3627, 3628

3628
3036

3657

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property willfully concealed, re-
moved, etc......
property, escaping assessment of pre-
vious year...
when completed...
on water-ditches, toll-roads, and tel-
egraph lines

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19

3627

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3648

of railroads, statement and by whom
made...
......3664, 3665, 3666
See also Equalization, infra.
apportionment of assessment 3666
equalization of..............
3672
supervisors empowered to correct... 3673
supervisors may direct new, when... 3681
correction by state board of equali

zation

3693

3649

3652

original kept by auditor..
duty of auditor when duplicate trans-
ferred.....

3663

equalization, when auditor fails to

make statement...

3694

fraudulent assessor to be prosecuted. 3698
of property twice, remedy.
irregularity...

3805
3806

3809

3884

3886

3633

3650

3651

3652

assessor to make affidavit..
delivered to clerk of supervisors.
penalty for failing to complete...... 3656
lands need not be described twice on 3657
basis of taxation.....

3654

3671
3672

supervisors to meet to determine
supervisors may require assessor
to make further entry
assessor to enter changes and altera-
tions.....

3682

auditor to make entries..3727, 3730, 3731
duplicate....

3732
3733

3679

3736

duplicate may be dispensed with.... 3738
3750
tax collector to mark payment in
duplicate and original compared by
tax collector and auditor..

3758

delinquent list compared with..3761, 3797
original and duplicate, as evidence.. 3759
auditor to note payment of poll-tax

on

defects in form.
abbreviations in.

.3827, 3828
3881

3885

duplicate dispensed with, when..... 3896

1857

Taxes, Assessors, no compensation for as-
sessing school moneys.......
to make list of persons and property 3628
exact statement from persons..
supervisors to furnish blanks.
to fil out statement

3629

examine witness to statement..
duty where persons refuse statement.
may demand evidence of title ...
sufficient description of property,
how obtained...

.....

3632

3633
3634

3634

to estimate property of unknown or
absent owner
absent or unknown owner, how as-
sessed...

3635

3636

3637

duty as to property assessable in
other county...
property, how listed..
form of assessment-book..
affidavit in assessment-book.
assessment-book, when completed... 3652

3650

3651

3652

3653

map of assessed property..
to deliver assessment-book to clerk of
supervisors.

3654

to transmit to state board of equali-
zation statement
penalty for failing to complete assess-
ment-book.

3655

3656
3658

3698
3820
3821
3823-3825
3826

3829

3840

3841

...

supervisors to furnish maps to.
surveyor-general and tide-land com-

missioners to furnish statement... 3659
liable for certain taxes..
action on bond of, for certain taxes.. 3661
3660
judgment against, for certain taxes
recorder to furnish statement of mort-

3662

gages, etc

3675

to attend county board of equaliza
tion......

3677

board of equalization may require, to
enter certain property on assess-
ment-book...
district attorney to prosecute for
..3679, 3681
fraud in assessment..
to collect certain taxes.
may collect by seizure or sale..
how governed in collection.
settlement with auditor..
compensation for collecting taxes..
to collect poll-taxes..
poll-tax receipts for..

auditor to countersign and deliver

such.....

seizure and sale for poll-tax

.3844, 3855
3846
3851

poll-tax receipt...
return as to poll-taxes collected. 3853, 3854
roll of persons subject to poll-tax.... 3857
compensation for collecting poll-

taxes..

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may correct assessment-book.
annual settlement with county audi-

tor....

compensation for making certain
statements.

supervisors must allow sufficient dep-
uties......

compensation of deputies

when elected.

incumbents to hold until election of

successor.
bond.....

Auditors, duty where assessor

ploys surveyor..
failure to make statement to state
board of equalization.

em-

3862
3881

3889

3893

3894

3S95

4109

SEC.

3630
3631

4109
4122

3634

3694

Taxes, Auditors, clerk of state board of
equalization to transmit statement
to...

3695

extension of time by state board of
equalization...

3705

to enter what in assessment-book... 3727
duplicate statement showing what.. 3728
to transmit statements to controller
and board of equalization.....
to disregard certain action of super-
visors..

3729

3730

3731

deliver duplicate assessment-book to
collector, and affidavit thereto.... 3732
original assessment-book.

3733

to charge tax collector with certain
amount of taxes.

3734

to verify all statements by affidavits. 3735
duty where duplicate assessment-
book transferred from one collector
to another

penalty for failure or neglect of..
tax collector to settle with, when...
delivery of delinquent list..
.3753, 3758
to settle with tax collector, how.
3759
.3761, 3762
transmit statement to controller.... 3763

3797
3798

compare delinquent list.
administer oath to tax collector..
credit collector with amount of delin-
quencies....
allow expenses for collecting certain
tax...

3799

3810

note on assessment-book personal
taxes collected by assessor...3827,
sign and deliver poll-tax receipts... 3844
3828
assessor to settle with, for poll-tax..

to compute and enter taxes against
property.

Bonds, liability on assessors.
of assessor, action on..

of appointed members of state board
of equalization....
Collection of taxes. See TAX COLLECTOR.
acts dividing counties into districts
for, preserved.........
tax collector charged with taxes lev-
ied...

to return unused poll-tax receipts... 3855
.3853, 3854
credit for such.
3856
roll of persons subject to poll-tax... 3858
settlement with controller.....3868, 3869
controller to make entries on report of 3873
entries in account with treasurer.... 3875
supervisors to allow certain expenses 3893
state board of equalization to certify
to dispensing of duplicate assess-
ment-book....

cent...

comparison of original and duplicate
assessment-books

3736
3737

3896

3660
3661

3703

935

19

3734
3746

tax collector to publish notice..
in San Francisco at collector's office. 3747
in other counties, place of payment. 3748
publication of notice..

tax collector to note date of payment 3750
3749
receipt given..
3751

3752

taxes of decedents, how paid; duty
of probate judge...
settlement of collector with auditor. 3753
refusing or neglecting to settle..... 3754
action for refusal or neglect..
taxes delinquent, addition of five per

3755

3756

SEO.

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3824

Taxes, Collection of taxes, excess of taxes
paid to be refunded by county
treasurer...
monthly settlement of assessor with
auditor...
..3825, 3826
excess of rate charged to be returned. 3824
auditor to note in assessment-book
amount paid.....

3827

3828

auditor to note excesses or deficien-
cies....
compensation of assessor in collecting
delinquent.....

3829

3$30

******

incumbents to collect certain..
poll......

...3840, 3846
assessed prior to code, how collected 3892
action for..
..3897-3900
levied prior to division of county,
how collected......

3975
Deeds, to purchaser at tax sale...3785, 3786
notice to owner of land of application

for...

conclusive evidence of what.
title conveyed .
Delinquent, ferry and bridge license

tax.

railroad assessments.".
when delinquent.....
list of delinquent
list to contain what .

to be compared with assessment-
book...

.2849, s.

3668

.............

charged to tax collector..
statement to be forwarded to con-
troller..

list to be published.
notice of sale.

percentage on delinquent...

owner may designate what portion
sold first...

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3785

3787

3788

books next year....
erroneously or illegally collected, re-

funded...

3756
3759

3760

3761
3762

3763

3764

3765

3770

3773

3774

3775
3776

redemption.
deed.....

..3780, 3781, 3817.
.3785-3788
certain documents evidence.
3789
on personal property collected by
seizure and sale..

sale, how made..

excess at sale, disposition
delinquent list to be compared.
auditor to foot up unpaid
affidavit as to paid and unpaid...... 3800

3740
..3791, 3792
375
3797
3799

uncanceled entered on assessment-

3806

3804

interest on delinquent.
double, not collected

3:03

misnomer not to invalidate sale..

3:05
3807
on personal property in certain case,
how collected

3808, 3809
expenses of collecting..
3810, 329
amendment of delinquent list, etc.. 382
validity of sale, protest.
duty of collector on receiving protest. 382
assessment and sale of property pur

381

383
chased by state.....
no sale unless directed by board of
equalization

3811

3815

redemption of property so sold.
distribution of money received..
redemption of land sold to state.... 38.7

38.6

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correction of assessment.....
powers and duties..

equalization, when auditor fails to

forward statement...

.......

3679

3680

3681

3682

1899

332

334

335

343

343

352

352

3655

3656

apportionment of assessment of rail-
3664, 3665

roads...

apportionment of assessment

3665, 3666
3666

3692

3692

expenses...

duty upon failure of county board to

appoint assessors...

may extend time..

to fix rate of taxation..

action of, where equivalent to levy of
taxes...

may dispense with duplicate assess-
ment-book...

Levy of taxes, rate.

BEO.

3755
3878

3694

record of railway assessment
publication of duplicate record..
notice of delinquency.

3667
3668

3668

changes to be transmitted to auditor 3695
to notify supervisors of tax to be levied 3696
refusing to obey rules and regula-

tions of.....

3697

assessor to be prosecuted for making
fraudulent assessment

3698

clerk and members may administer
oaths....
salaries

3699

3700

clerk's salary...

auditor to follow directions of......
3701
See Auditor, supra.
.... 3730

3702

3704
3705

3713

3714

3896

3713

for state purposes.

3713

supervisors to regulate county rate of 3714
action of state board of equalization

where equivalent to.....

3715

3881
3889

3672

3673

3074

4675

3676

3677

3678

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of sale of property.

of sales of personal property.
of amendment to delinquent list...
Payment of taxes, time and place..3746-3748
date to be marked by collector..
receipt given upon

on estate of decedent..

of moneys by tax collector, to county
treasurer..

sale at public auction.

sale, when...

BE

3716

3719

4004

3754

of taxes, entitles person to certificate 3776
of moneys by assessor to county treas-

urer

3826

3793

3867

3750

3751

3752

urers..

into state treasury by county treas-
treasurer's receipt for money depos-
.3865-3872
ited, payment......
liability of mortgagor or lessor for .. 3887
liability of pledgee for..
of taxes, in what coin.

..3866, s.

3887
of taxes in legal-tender notes.
3888
Penalty, for assessors failing to render
..3888, s.
statement, etc., to state board of
equalization

3656

for disobedience to rules of state
board of equalization..
for fraudulently assessing property
below value.....

3697

3698

3754

for tax collectors not filing statement
and paying moneys
county treasurers failing to settle... 3867
auditor failing to report.

3870

for violating revenue laws, how dis-
posed of.

Personal property, defined
consigned, how assessed.
tax, on what lien..

delinquent tax, added to tax on real

property

seized and sold..

937

3886

3617

3638

3717

3764

3790

3791

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