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CHAPTER IX.

POLL-TAXES.

[EDITORIAL NOTE-Poll-tax abolished by initiative amendment to $ 12, art. XIII, of state constitution. Stats. and Amdts. 1915, p. 1923.]

$ 3839. Persons liable to poll-tax [repealed). 83840. Poll-tax, when to be collected [repealed]. $ 3841. County treasurer to have blank poll-tax receipts printed [repealed). § 3842. Style of blank to.be changed each year (repealed). $ 3843. County treasurer's duties in relation to poll-tax blanks and receipts [repealed). $ 3844. Auditor to sign blank receipts and make entry of number signed (repealed]. $ 3845. Blanks to be delivered to assessor (repealed]. $3846. Poll-tax may be collected by seizure and sale of personal property [repealed]. $3847. Mode of conducting such seizure and sale (repealed). $ 3848. Debtors of persons owing poll-tax to pay poll-tax for such persons (repealed]. $ 3849. Who are debtors under preceding section (repealed). $ 3850. Debtor may charge creditor with such poll-tax paid [repealed). $3851. Receipt for poll-tax delivered to purchaser of property sold for such tax (repealed). $ 3852. Receipt only evidence of payment [repealed). $ 3853. Monthly settlement of assessor with auditor for poll-tax (repealed]. $ 3854. Assessor's yearly settlement with auditor for poll-tax [repealed]. $3855. Auditor to return receipts not used to treasurer (repealed). $ 3856. Treasurer to credit auditor with such receipts (repealed). $3857. Assessor to keep roll of persons liable for poll-tax (repealed). $3858. Duties of assessor and auditor as to poll-tax [repealed). $3859. Collection of poll-tax [repealed). $ 3860. Poll-tax to be a lien on property when [repealed]. $ 3861. Proceeds of poll-tax, to what fund paid (repealed]. $ 3862. Compensation of assessor for collecting poll-tax [repealed).

83839. PERSONS LIABLE TO POLL-TAX (repealed).

History: Enacted March 12, 1872; amended March 14, 1874, Code Amdts. 1873-4, p. 161; March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 17; March 13, 1909, Stats. and Amdts. 1909, p. 363; repealed May 11, 1917, Stats. and Amdts. 1917, p. 432. In effect July 27, 1917.

$ 3840. POLL-TAX, WHEN TO BE COLLECTED (repealed].

History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 161; March 28, 1895, Stats, and Amdts. 1895, p. 336; repealed May 11, 1917, Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

$3841. COUNTY TREASURER TO HAVE BLANK POLL-TAX RECEIPTS PRINTED [repealed].

History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 161; March 28, 1895, Stats, and Amdts. 1895, p. 336; repealed May 11, 1917, Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

8 3842. STYLE OF BLANK TO BE CHANGED EACH YEAR [repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats. and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3843. COUNTY TREASURER'S DUTIES IN RELATION TO POLL-TAX BLANKS AND RECEIPTS [repealed].

History: Enacted March 12, 1872; amended March 24, 1874, Code
Amdts. 1873-4, p. 161; April 1, 1897, Stats, and Amdts. 1897, p. 435;
March 13, 1909, Stats. and Amdts. 1909, p. 363; repealed May 11, 1917,
Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

$ 3844. AUDITOR TO SIGN BLANK RECEIPTS AND MAKE ENTRY OF NUMBER SIGNED [repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3845. BLANKS TO BE DELIVERED TO ASSESSOR (repealed].

History: Enacted March 12, 1872; amended March 24, 1874, Code
Amdts. 1873-4, p. 162; April 1, 1907, Stats. and Amdts. 1907, p. 435;
March 13, 1909, Stats. and Amdts. 1909, p. 363; repealed May 11, 1917,
Stats. and Amdts. 1917, p. 432. In effect July 27, 1917.

8 3846. POLL-TAX MAY BE COLLECTED BY SEIZURE AND SALE OF PERSONAL PROPERTY [repealed].

History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 162; repealed May 11, 1917, Stats. and Amdts. 1917, p. 432. In effect July 27, 1917.

§ 3847. MODE OF CONDUCTING SUCH SEIZURE AND SALE (repealed).

History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 162; repealed May 11, 1917, Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

83848. DEBTORS OF PERSONS OWING POLL-TAX TO PAY POLL-TAX FOR SUCH PERSONS [repealed].

History: Enacted March 12, 1872; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3849. WHO ARE DEBTORS UNDER PRECEDING SECTION (repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3850. DEBTOR MAY CHARGE CREDITOR FOR SUCH POLL-TAX PAID [repealed). History:

Enacted March 12, 1872; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3851. RECEIPT FOR POLL-TAX DELIVERED TO PURCHASER OF PROPERTY SOLD FOR SUCH TAX [repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats. and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3852. RECEIPT ONLY EVIDENCE OF PAYMENT [repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

83853. MONTHLY SETTLEMENT OF ASSESSOR WITH AUDITOR FOR POLL TAX [repealed].

History: Enacted March 12, 1872; repealed May 11, 1917, Stats. and
Amdts, 1917, p. 432. In effect July 27, 1917.

8 3854. ASSESSOR'S YEARLY SETTLEMENT WITH AUDITOR FOR POLL-TAX [repealed).

History: Enacted March 12, 1872; amended March 24, 1874, Code
Amdts. 1873-4, p. 163; March 28, 1905, Stats. and Amdts. 1905, p. 336;
March 13, 1909, Stats. and Amdts. 1909, p. 363; repealed May 11, 1917,
Stats. and Amdts. 1917, p. 432. In effect July 27, 1917.

8 3855. AUDITOR TO RETURN RECEIPTS NOT USED TO TREASURER [repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3856. TREASURER TO CREDIT AUDITOR WITH SUCH RECEIPTS [repealed).

History: Enacted March 12, 1872; repealed May 11, 1917, Stats. and
Amdts. 1917, p. 432. In effect July 27, 1917.

$ 3857. ASSESSOR TO KEEP ROLL OF PERSONS LIABLE FOR POLLTAX [repealed].

History: Enacted March 12, 1872; amended March 24, 1874, Stats. and Amdts. 1873-4, p. 163; April 1, 1878, Code Amdts. 1877-8, p. 69; repealed May 11, 1917, Stats. and Amdts. 1917, p. 432. In effect July 27, 1917.

8 3858. DUTIES OF ASSESSOR AND AUDITOR AS TO POLL-TAX ROLL [repealed).

History: Enacted March 12, 1872; amended March 24, 1874, Code
Amdts. 1873-4, p. 163; April 1, 1878, Code Amdts. 1877-8, p. 70;
March 28, 1895, Stats. and Amdts. 1895, p. 337; repealed May 11, 1917,
Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

3859. CORRECTION OF POLL-TAX (repealed).

History: Original section enacted March 12, 1872, and repealed
March 24, 1874, Code Amdts. 1873-4, p. 164. A new section enacted
March 23, 1901, Stats. and Amdts. 1900-1, p. 653; repealed May 11, 1917,
Stats. and Amdts. 1917, p. 432. In effect July 27, 1917.

8 3860. POLL-TAX TO BE A LIEN ON PROPERTY WHEN (repealed).

History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts, 1873-4, p. 164; repealed May 11, 1917, Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

1. Construction. When a delinquent poll- tax and the penalty thereon a lien on the tax is shown on the delinquent-roll it must property assessed to the delinquent, and to be collected in the same manner, and at the require the collection thereof with any other same time, as other delinquent taxes are taxes and charges due from such person, by collected. An additional advertising-tax of sale to the state of the property on which it fifty cents is unauthorized. The only effect is a lien, if necessary.-Hall v. Park Bank of this section in connection with sections of Los Angeles, 165 Cal. 356, 132 Pac. 452. 3764 and 3770 is to make the delinquent poll

8 3861. PROCEEDS OF POLL-TAX, TO WHAT FUND PAID (repealed].

History: Enacted March 12, 1872; amended March 22, 1880, Code
Amdts. 1880 (Pol. C. pt.), p. 17; repealed May 11, 1917, Stats, and
Amdts. 1917, p. 432. In effect July 27, 1917.

8 3862. COMPENSATION OF ASSESSOR FOR COLLECTING POLL-TAX [repealed).

History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 164; March 28, 1877, Code Amdts. 1877-8, p. 70; repealed May 11, 1917, Stats, and Amdts. 1917, p. 432. In effect July 27, 1917.

CHAPTER XI.

MISCELLANEOUS PROVISIONS.
$ 3881. Clerical errors in assessment-books, correction.

$ 3898. Distribution of moneys received from sale. 8 3881. CLERICAL ERRORS IN ASSESSMENT-BOOKS, CORRECTION. Defects in description or defects in form or clerical omissions of the assessor, or clerical errors of the assessor, 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.

History: Enacted March 12, 1872; amended April 3, 1876, Code
Amdts. 1875-6, p. 59; March 28, 1895, Stats. and Amdts, 1895, p. 337;
March 23, 1901, Stats, and Amdts. 1900-1, p. 653; March 21, 1907, Stats.
and Amdts, 1907, p. 755, Kerr's Stats. and Amdts. 1906-7, p. 180; May 26,

1917, Stats, and Amdts. 1917, p. 968. In effect July 27, 1917. $ 3897.

the lands conveyed to it for delinquency in

the payment of taxes is a part, constitute SALE OF PROPERTY SOLD TO STATE

the tax collector the agent of the state for FOR TAXES.

making such sale and passing the title to 1, 2. Construction.

the purchaser, and the recitals in a deed ex3, 4. Enumerated charges, amount of.

ecuted by him of a prior sale of the prop5, 6. Notice of sale.

erty to the state for nonpayment of taxes 7-14. —Compliance with requirement of

and a written authorization of the controlmailing.

ler of the state for the sale, a published no15. Right of redemption.

tice of the time of sale at public auction 16. Sale to highest bidder.

and a sale made pursuant thereto suffi1. Construction. The sections of the Po- ciently show that the tax collector was aulitical Code which provide the general thorized or was acting as the agent of the scheme for the collection of the revenues state in the making of the deeds.-Hanson of the state, of which a sale by the state of v. Goldsmith, 170 Cal. 512, 150 Pac. 364.

Due process of law is not lacking where, under section 3897 of the Political Code, land worth five hundred dollars becomes vested in the state for delinquent taxes and the state afterward sells the property for one hundred and sixty-six dollars, which go to the state in satisfaction of a tax amounting, with costs and penalties, to sixteen dollars and nineteen cents, the owner having had opportunity for hearing as to the fairness of the original assessment and notice of the sales to the state and by the state.-Chapman v. Zobelein, 237 U. S. 135, 59 L. Ed. 874, 35 Sup. Ct. Rep. 518.

3. Enumerated charges, amount of.-A sale for an amount less than that specified is prohibited and therefore void.—Jordan v. Beale, 172 Cal. 226, 155 Pac. 990.

4. The primary object of the state in selling the land is to recover the taxes, penalties, costs, etc., and this is indicated by the requirement of the law that the land must be sold for an amount not less than these enumerated charges. Whoever pays more at the sale does so as a volunteer and at the risk of the proceedings being found invalid.-O'Reilly v. All Persons, 29 Cal. App. 49, 154 Pac. 747.

Notice of sale.The recital in a deed that the tax collector "caused due notice to be given of the sale of said property at public auction by publishing notice thereof for at least three weeks in a newspaper published in said county," sufficiently shows a publication of the notice "for three successive weeks," as required by section 3897 of the Political Code; the use of the preposition "for" in the clause "for at least three weeks," when applied with relation to a period of time, clearly means “during," "throughout,” or “during the continuance" of three weeks successively continuously.-Hanson v. Goldsmith, 170 Cal. 512, 150 Pac. 364.

10.

6. The recital in a deed that the publication of notice was of a sale of the property at public auction at the office of the tax collector "at 12 o'clock M.” of a stated day, and that "on the day fixed for the sale" the property was "duly offered" for sale, is sufficient, without stating that the sale was made at the hour set.-Hanson v. Goldsmith, 170 Cal. 512, 150 Pac. 364.

7. —Compliance with requirement of mailing, unless the last post-office address is unknown, is essential to the validity of a sale by the state under this section.Davis v. Peck, 165 Cal. 353, 132 Pac. 438.

8. The copy of the notice required to be published must, where the name of the party to whom the property was last assessed is known, be mailed at least three weeks before the sale, and a sale and deed made pursuant thereto are void where the only proof of a compliance is the recital of the deed which shows that only seventeen days' no

tice was given.-Knight v. Hall, 28 Cal. App. 435, 152 Pac. 952.

9. A sale and the deed made pursuant thereto are void where the only evidence purporting to show a compliance with this section was the recital in the deed, which was insufficient in that it did not state that the notice was mailed to the last known post-office address of the party to whom the land was assessed, nor state any fact as an excuse for failure to comply.-Knight v. Hall, 28 Cal. App. 435, 152 Pac. 952.

It is not error, in an action involving the validity of such deeds, to exclude a receipt signed by the party to whom the land was last assessed, showing that he had received the registered envelope wherein was inclosed the copy of the notice of sale mailed by the tax collector, since the same did not tend to prove compliance with the statute.-Knight v. Hall, 28 Cal. App. 435, 152 Pac. 952.

11. It is necessary in the notice of sale by the state of land for delinquent taxes that the penalties and costs be stated separately.-Cordano v. Kelsey, 28 Cal. App. 9, 151 Pac. 391, 398.

12. A deed executed by a tax-collector on a sale of land for the state for nonpayment of taxes is void, where only twenty days intervenes between the date of the mailing of a copy of the notice of the sale to the person to whom the property was last assessed and the date specified in the notice for the sale.--Cordano v. Kelsey, 28 Cal. App. 9, 151 Pac. 391, 398.

13. A tax-collector's deed which shows on its face that notice of the sale was not given to the owners of the property for the length of time required by section 3897 of the Political Code is void, and a nonsuit in an action to quiet title based upon the deed is properly granted. Meddock v. Brown, 27 Cal. App. 290, 149 Pac. 776.

14. The recital in a tax-deed from the state on the matter of notice is not conclusive but only prima facie evidence and is open to attack.-Meddock v. Brown, 27 Cal. App. 290, 149 Pac. 776.

15. Right of redemption.—The owner's right of redemption remains until the state has disposed of the land under section 3897 of the Political Code, and the owner is therefore entitled to object to having his right of redemption cut off by any sale other than one made in accordance with the direct requirements of the law.-Jordan V. Beale, 172 Cal. 226, 155 Pac. 990.

16. Sale to highest bidder.—The fact that the owner could not be injured by having the property sold for less than the amount required by such section, is immaterial, as the statute in terms provides for a sale "to the highest bidder for cash," and clearly contemplates a sale for as large an amount as may be obtained.-Jordan v. Beale, 172 Cal. 226, 155 Pac. 990.

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