§ 3858. Duty of auditor when roll returned to him. [Repealed 1917; Stats. 1917, p. 432.] § 3859. Correction of poll tax roll. [Repealed 1917; Stats. 1917, p. 432.] § 3860. Unpaid poll tax a lien. [Repealed 1917; Stats. 1917, p. 432.] § 3861. Proceeds of poll tax paid to county treasurer for state school fund. [Repealed 1917; Stats. 1917, p. 432.] § 3862. Compensation for collecting poll tax. [Repealed 1917; Stats. 1917, p. 432. § 3881. Correction of clerical errors in assessment-book. Defects in description or defects in form or clerical omissions of the assessor, or clerical errors of the asssesor, in any assessment-book, when it can be ascertained from the assessment-book, or from the assessor's maps or block-books, or other papers in the assessor's office, what was intended, or what should have been assessed, may, with the written consent of the district attorney, be supplied or corrected by the assessor at any time after the assessment was made, prior to the sale for delinquent taxes; provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the board of supervisors shall also be necessary to said change; and provided, further, that where said change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least five days' notice of the time when the matter will be heard by the board of supervisors, and he may at such time present any objections he may have to such change to the board of supervisors and their decision in the matter shall be conclusive. The date and nature of every such correction shall be entered on the assessment-book opposite said assessment, and the written authority therefor shall be filed by the assessor with the auditor and preserved by the auditor as a public record, and he shall make the proper charges or credits in his account with the tax collector. In the city and county of San Francisco the written consent of the city attorney shall have the same force and effect as the written consent of the district attorney. [Amendment approved May 26, 1917; Stats. 1917, p. 968.] § 3898. Distribution of moneys received from sale. 1. The moneys received from such sale shall be distributed as follows: The tax collector shall deduct the penalties, costs and other amounts received as expenses of such sale in such cases as the property so sold shall have been sold for a sum not less than the amount of all taxes levied thereon and all interest, costs, penalties and expenses up to the date of such sale, but where the property so sold shall have been sold for a sum less than said amount, the tax collector shall deduct only the amounts received as expenses attending such sale, and the balance shall be distributed between the state and the county, or city and county, in the proportion that the state rate bears to the county, or city and county, rate of taxation; said tax collector shall pay all amounts into the county treasury, and the treasurer shall account to the state for its portion in the settlement re quired by section three thousand eight hundred sixty-five and section three thousand eight hundred sixty-six. 2. Deed to purchaser. Form. No charge for deed. On receiving the amount bid, as prescribed in the preceding section, the tax collector must execute a deed to the purchaser, which deed shall be in substance and may be in form as follows: "This indenture, made the collector of the county of of the county of day of state of That whereas the real property hereinafter described was duly sold and conveyed to the state of California for the nonpayment of taxes which had been legally levied and which were a lien upon said property under and in accordance with law; and Whereas in conformity with law the state of California, acting by and through ―, tax collector as aforesaid, did offer said property, hereinafter described, for sale at public auction to the highest bidder, at which sale said second party became the purchaser of the whole thereof for the sum of $-. Now, therefore, the said first party in consideration of the premises and in pursuance of the statute in such case made and provided, does hereby grant to the said second party, his heirs and assigns, that certain real property herein before referred to, and situate in the county of state of California, more particularly described as follows, to wit: In witness whereof, said first party has hereunto set his hand the day and year first above written. Tax collector of the county of No other matters need be recited in the said deed than those provided for in the above form. No charge shall be made by the tax collector for the making of any such deed, and the acknowledgment of all such deeds shall be taken by the county clerk free of charge. Said deed shall be prima facie evidence of all the facts recited therein and shall operate to convey all of the interest of the state in and to said property. 3. Tax collector's report of sales. Within ten days after each sale as provided in the preceding section the tax collector shall report to the assessor and recorder, giving the name or names of all persons to whom deeds have been issued under the provisions of this section, together with the dates of such deeds, the amount for which the property was sold, a description of the property conveyed, together with the numbers and dates of the certificates of sale and of the tax deeds by which title to such property so granted was conveyed to the state. 4. Recorder's notations. The recorder shall note on the margin of each certificate of sale and of each tax deed involved in the sale and transfer of such property, the name of the purchaser, the date of the deed to the purchaser and the consideration named therein. The assessor shall use such report in his determination of the ownership of such property for assessment purposes. 5. Refund to purchaser not finally awarded property. (a) Whenever in any action at law, it has been or shall be determined by a court that the sale and conveyance provided for in this and the preceding section or in section three thousand seven hundred seventy-one of this code heretofore or hereafter made are void for any reason, and that the purchaser from the state may not be finally awarded the property so purchased, no decree of the court shall be given declaring a forfeiture of the property until the former owner, or other party in interest, shall have repaid to the purchaser the full amount of taxes, penalties and costs paid out and expended by him, to be determined by the court, in pursuit of the state's title to the property so sold. The said purchaser may within one year after such decree becomes final also present a claim against the county, in the manner provided by law, for a refund of the amount paid into the county treasury as the purchase price of such property in excess of the amount for which he may have been reimbursed for taxes, penalties and costs as herein provided, and such excess shall be refunded in accordance with section three thousand eight hundred four of this code. (b) Refund for government land erroneously sold. Whenever it shall be determined to the satisfaction of the board of supervisors of the county in which the land is situated that any land belonging to the United States government or to this state, a municipality or other polit ical subdivision of this state has been erroneously sold and conveyed under the provisions of this or the preceding section, or section three thousand seven hundred seventy-one of this code, and the said land should not have been so sold, the purchaser at said sale may present a claim against the county in the manner provided by law for a refund of the amount so paid into the county treasury by reason of such sale. [Amendment approved May 18, 1917; Stats. 1917, p. 715.] § 4052c. Erection of historic monuments. The boards of supervisors in the several counties shall have, and they are hereby given, the power to appropriate money from the general fund of the county to erect monuments or to place tablets to commemorate historie spots or places within the limits of the county. [New section added May 31, 1917; Stats. 1917, p. 1366.] § 4115. Money found on dead body. The treasurer upon receiving from the coroner or justice of the peace acting as coroner money found on a dead body must place it to the credit of the county. All said moneys must be kept in a separate fund. [Amendment approved May 5, 1917; Stats. 1917, p. 259.] § 4146. Duties of coroner as to property of deceased persons. The coroner must within thirty days after an inquest upon a dead body deliver to the legal representatives of the deceased any money or other property found upon the body. If within the said thirty days no such legal representative makes a demand upon the coroner for the said money or property found upon the body of the decedent, then, upon the expiration of the said thirty days, the coroner must deliver to the treasurer any money found upon the body of the deceased, together with the proceeds of the sale of the property found upon the body of the decedent, which sale shall be held in accordance with the provisions of section four thou sand one hundred forty-six a of this code, and at the same time an affidavit with the treasurer showing: 1. The amount of money belonging to the estate of the deceased person which has come into his possession since his last statement. 2. The disposition made of such property. If the coroner or any justice of the peace acting as coroner fails to deliver to the treasurer within forty days after any inquest upon a dead body all money, or proceeds from the sale of property found upon such body, unless claimed in the meantime by the public administrator or other legal representative of the decedent as required by this section, the district attorney must proceed against the coroner or justice of the peace acting as coroner to recover the same by civil action in the name of the county. [Amendment approved May 5, 1917; Stats. 1917, p. 259.] § 4146a. Sale of property at public auction. If within thirty days after an inquest upon a dead body no legal representative of such decedent shall have demanded from the coroner or any justice of the peace acting as coroner the property found upon the person of the decedent, the coroner or justice of the peace acting as coroner shall sell such property at public auction upon reasonable public notice, and must immediately thereafter deliver the proceeds of such sale to the treasurer, who shall place the same to the credit of the county, in the same manner as prescribed in section four thousand one hundred fifteen of this code. [New section added May 5, 1917; Stats. 1917, p. 259.] § 4147a. Powers of deputy coroners. If the coroner is absent or unable to attend, the duties of his office may be discharged by any of his deputies with like authority, and subject to the same obligations and penalties as the coroner. [New section added May 5, 1917; Stats. 1917, p. 248.] § 4149b. Appointment of county fish and game wardens. Deputy fish and game wardens. The board of supervisors of each county may, in the discretion of the board, at the first meeting thereof held in January, 1909, and in January every two years thereafter, appoint a suitable person to serve for the period of two years from the date of his appointment as fish and game warden of the county. Such fish and game warden may be removed by the board of supervisors for intemperance, neglect of duty, or other good and sufficient reason. Said fish and game warden shall, before entering upon the discharge of his duties, execute a bond with sureties in such sum as may be required by the board of supervisors, for the faithful and proper discharge of his duties as such fish and game warden; and provided, further, that in counties of the third class the board of supervisors in their discretion may appoint a deputy fish and game warden. Deputy fish and game wardens shall have the same duties and powers as their principals. The salary of the deputy fish and game warden in counties of the third class shall be seventy-five dollars a month and shall be paid in the same manner and out of the same fund that the salary of the fish and game warden is paid, and the bond of the fish and game warden shall also be conditioned for the faithful discharge of the duties of his deputy, as well as of himself. [Amendment approved April 5, 1917; Stats. 1917, p. 41.] § 4232. Counties of third class, salaries of officers. In counties of the third class the county and township officers shall receive as full compensation for the services required of them by law or by virtue of their office the following salaries: 1. County clerk. The county clerk, five thousand dollars per annum; provided, that the compensation of the county clerk in counties of this class during the present term of office of the present incumbent ending on the first Monday after the first day of January, 1919, shall be four thousand dollars per annum; provided, that in counties of this class there shall be and there hereby is allowed to the county clerk one chief deputy, whose salary is hereby fixed at the sum of two thousand four hundred dollars per annum; one deputy, whose salary is hereby fixed at one thousand eight hundred dollars per annum; twenty-four deputies, whose salaries are hereby fixed at the sum of one thousand six hundred twenty dollars per annum each; two deputies, whose salaries are hereby fixed at the sum of one thousand two hundred dollars per annum each. All the foregoing deputies herein provided for, shall be appointed by the county clerk of said county, and their salaries shall be paid by the county in equal monthly installments at the same time and in the same manner and out of the same fund as is the salary of the county clerk; provided, further, that in such years as the compilation of a great register of voters is required by law to be made, the county clerk in counties of this class shall be, and he is hereby allowed the following additional help: Fifteen clerks for a period of and not exceeding six months, whose salaries are hereby fixed at one hundred dollars per month each; fifteen clerks for a period of not exceeding one month, whose salaries are hereby fixed at one hundred dollars per month each; and also for any such year at least one additional deputy in each voting precinct in the county, who shall be a qualified elector of such precinct, for the purpose of registering electors; such additional deputies shall be paid five cents per name for each elector legally registered by them in the same manner as other county claims are paid; and provided, further, that if no help is allowed to county clerks under the direct primary law, the county clerk in counties of this class, in such years as a general state direct primary election is held, shall be and he is hereby allowed the following additional help: Fifteen clerks for a period of and not exceeding two months immediately next preceding the direct primary election day, whose salaries are hereby fixed at one hundred dollars per month each; and provided, further, that in the event of a special election being held throughout the county, the county clerk is allowed fifteen additional deputies for a period of one month immediately preceding the day of such election, at a compensation of one hundred dollars per month each; such clerks shall be appointed by the county clerk of said county, and during their respective periods of employment their salaries shall be paid by such county in equal monthly installments, at the same time and in the same manner and out of the same fund as is the salary of the county clerk of such county; provided, further, any provision of law to the contrary notwithstanding, that in the event the departments of the superior court in counties of the third class are increased to more than six, that at the time of such increase there is allowed the county clerk to be appointed by such clerk an extra deputy to act as courtroom clerk for each depart |