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3819, does not provide for payments of money out of the state treasury, but only allows deductions to be made from collections of taxes that would otherwise be paid into the state treasury. The enactment of these sections can have no proper bearing upon the meaning and effect of the prohibitions in the constitution concerning payments from the state treasury.-Westinghouse Electric & Mfg. Co. v. Chambers, 169 Cal. 131, 145 Pac. 1025.

2. -Action to recover-Rejection of demand.--An action to recover illegally collected taxes may be brought under the provisions of section 3804 of the Political Code, where demand upon the board of supervisors therefor is seasonably made, and the board fails to take any action thereon for a period exceeding six months. Such an unreasonable delay amounts to a rejection of the demand.-Otis v. San Francisco, 170 Cal. 98, 148 Pac. 933.

$ 3804b. PROPERTY ASSESSED BY TWO OR MORE COUNTIES. CANCELLATION OF DOUBLE ASSESSMENT. Where real property shall hereafter be assessed by the assessors of two or more counties for the same year the owner thereof may file an action in the superior court of one of said counties against the conflicting claimants and discharge the obligation by paying the largest amount of taxes assessed and levied on said land by any of said counties into court and compel said counties to interplead and litigate their several claims among themselves in accordance with section three hundred eighty-six of the Code of Civil Procedure. Where real property has heretofore been assessed by the assessors of two or more counties for the same year and the owner thereof has paid all of the taxes on one of such assessments, upon proof of the payment of such taxes on one of such assessments for any year, by the production of a tax receipt or certificate of the auditor of the county in which such payment has been made, the board of supervisors of any other county claiming the right to assess and tax such real property, shall thereupon enter an order upon its minutes directing the auditor to cancel such double assessment of such property by an entry on the margin of the assessment book, as also upon the delinquent list, should such double assessment be carried therein. If the property assessed under such double assessment has been sold to the state and a certificate of sale or deed therefor has been issued to the state, the order of the board shall further direct the recorder to cancel such erroneous certificate and deed so issued except where the state has disposed of the property thereby conveyed.

History: Enactment approved April 13, 1917, Stats, and Amdts. 1917, p. 118. In effect July 27, 1917.

8 3807.

1. Construction.—This section does not dispense with the requirement that the deed shall correctly recite the name of the person to whom the property was assessed, as a condition to its validity.-Bruschi v. Cooper, 30 Cal. App. 682, 159 Pac. 728.

1895, when it was made to apply to purchasers "when the full amount of the purchase price of one dollar and twenty-five cents per acre has not been paid, except where the deed to the state, provided for in section 3785, has been filed with the surveyor-general." By this act there were many changes made in the sections of the Political Code relating to the sale, redemption, and disposition of lands sold for delinquent taxes. School lands were made subject to the act and were referred to in sections 3785 and 3788 as well as in this section.-Curtin V. Kingsbury, 31 Cal. App. 57, 159 Pac. 830.

$ 3817.

1. Construction.—The method prescribed by this section in 1883 for the redemption of school lands sold for delinquent taxes applied only to purchasers who had paid "the full amount of one dollar and twentyfive cents per acre." Thus it remained until

8 3818[a]. PARTIAL REDEMPTION. In all cases where a lot, piece, or parcel of land contained in any assessment has been sold or may hereafter be sold for delinquent taxes to the state, and the state has not disposed of the same, a partial redemption may be made, separately from the whole assessment, of any such lot, piece or parcel of land as follows:

If such lot, piece or parcel of land has a separate valuation on the assessment roll, such partial redemption shall be made in the manner following:

[Manner of partial redemption.] In the estimate provided for in the preceding section, the auditor shall estimate the amount of state and county taxes due on such lot, piece or parcel of land, together with a proper proportion of the taxes due on personal property under such assessment, and of the taxes due each school, road, lesser or other taxation district; and such redemption shall be made in the manner provided for in the preceding section.

If such lot, piece or parcel of land does not have a separate valuation on the assessment roll, the auditor shall investigate and ascertain the relative or proportionate value such lot, piece or parcel of real property bears to the whole tract assessed, and the auditor shall estimate the amount of such taxes due on such lot, piece or parcel of land according to such relative or proportionate value and the taxes due on any improvements on the portion sought to be so redeemed, together with a relative proportion of the taxes due on personal property under such assessment, and of the taxes due each school, road, lesser or other taxation district; whereupon such redemption shall be made in the manner provided for in the preceding section; provided, that no lot, piece or parcel of land owned or claimed under contract by the person so redeeming shall be divided for the purpose of such redemption.

A notice by registered mail of the proposed division must be given by the auditor to the person or persons to whom the same was assessed, if known to the auditor, if not so known, by posting a notice of such proposed division for a period of twenty days in three public places in said county, and if no protest against said division be filed with the auditor within twenty days from the date of the posting or mailing of such notice, the auditor shall thereupon issue an estimate as above stated. In cases where written protest is filed within said twenty days to said division, the auditor shall withhold his estimate and refer the matter to the board of supervisors for decision.

The board of supervisors shall set a time for hearing said protest, and cause a notice of the date of said hearing to be mailed by its clerk to the person or persons who have filed a written protest with the auditor, as above provided, at the post-office address named in such protest, at least five days prior to the date of such hearing, and at the termination of said hearing may confirm the act of the auditor or modify or set aside the same and its decision in the premises shall be final. In the event of such reference to the board of supervisors and of their dividing the assessment, the estimate of the auditor shall conform to the action of the board. A partial redemption may be made, in like manner, separately from the whole assessment, of an undivided interest in any real property, if such property has a separate valuation on the assessment roll; the auditor estimating the amount of taxes due on such undivided interest according to the proportion which such interest in said real property bears to the whole assessment. The recorder shall note, on the margin of the record of the certificate of sale a description of the property or undivided interest redeemed under this section, and shall specifically set forth the several amounts of taxes paid upon such redemption.

History: Enactment approved April 1, 1897, Stats, and Amdts. 1897, p. 434; amended June 1, 1917, Stats. and Amdts. 1917, p. 1633. In effect July 31, 1917.

Note: See Editorial Notes in Kerr's Cyc. Pol. Code, $8 3818 and

3818[a]. 8 3819. As to construction of, see ante, $ 3804.

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). § 3840. 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]. 83848. 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]. 8 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].

$3839. 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.

$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. .

$ 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.

8 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.

§ 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.

83850. 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.

$ 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.

$3853. 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.

$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

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