to investigate cases of fraud................. 640 3090 to keep account of rates of stamp duties, etc......................... stamp act............ Consigned goods, defined. domicil, defined...... tax on............. lien of consignee for tax....... 632 3061 interest in, exempt from other tax....... 632 3061 duties of sheriff relative thereto.......... 632 3062 bond of deputy. powers and duties of deputy.. 640 3091 to distribute to county treasurers......... 641 3091 to keep account with same...... 641 3091 purchasers to be furnished with stamps 641 3092 deductions to be made... 641 3092 controller may employ additional clerks 642 3099 penalty for violation of duty under 642 3101 to report to stamp commissioners......... 643 3102 responsible on his bond for stamps.re ceipted for by him...................... 643 3103 appropriation for carrying out act........ 634 3145 resistance to payment of revenue, duty of... 648 3132 Corporations and associations, liable to tax 636 3080 how assessed... 637 3080 duties of sheriff when taxes cannot be collected... County judge, shall have power to sus 637 3081 632 3062 633 3063 same may order additional pay in certain pend officers for neglect of duty....... 626 3044 authorized to appoint during suspension 626 3044 to approve bond in certain cases, etc..... 632 3062 644 3108 account..... auditor to forward the controller, monthly, abstract of sales... 634 3067 fees to be allowed officers..................... 634 3068 disposition of moneys collected.......... 634 3069 Constable, duties relative to peddlers....... 631 3057 Controller of state, to furnish blank forms for auditor..................................................... time designated for county treasurers to settle......... 624 3036 624 3037 stamping 640 3090 power to establish rules and regulations 640 3090 sessed... Poll-tax, amount of, and how disposed of... 634 3070 assessor to make oath of amount col lected............................................. 636 3076 duties of assessor relative thereto......... 636 3076 duties of treasurer........................... 636 3076 duties of auditor................................ 636 3076 duties of clerk of board of equalization.. 636 3076 who are liable to....... 634 3070 collection to be enforced, whether name listed or not.......................... 634 3070 evidence of payment of..................... 634 3070 controller to furnish blank receipts...... 634 3071 duty of county treasurer in the premises 634 3071 duty of clerk of board of equalization.... 634 3071 penalty on assessor for counterfeit re ceipts............................................................ 634 3071 duties of clerk of board of equalization.. 635 3072 receipts, how filled out..... ........... 635 3073 settlement of, when and how made....... 635 3074 duties of treasurer, auditor, clerk of board of equalization and assessor..... 635 3074 penalty on assessor for default....... 635 3074 duty of district-attorney to prosecute.... 635 3074 additional bond of assessor................... 635 3074 board of equalization, duty of............... 635 3074 county clerk, ex officio, clerk of board of equalization.......... 635 3074 powers of assessor in enforcing collection 635 3075 oath of the amount collected............ 636 3076 settlement with treasurer for............... 635 3076 duty of treasurer...................... 636 3076 settlement of county auditor with clerk 627 3048 627 3050 ........... 636 3088 mains unsold........................................................ deed to lands on which taxes are unpaid, not to be recorded................. of corporations and associations to be assessed Probate court, duties of, relative to taxes against estates................................. 622 3029 Real estate, defined................................ 616 3007 fee simple, when vested in purchaser..... 620 3022 redemption of property sold..... 620 3023 deed to purchaser on failure to redeem.. 620 3023 effect of deed.............. perpetuating of testimony.... certificate of sale of improvements, when and how made................................. 621 3026 effect of certificate............................... 621 3027 duty of collector on payment of taxes... 622 3031 lien of tax............................. 623 3032 time and place for tax sales................. 625 3043 conveyance not to be recorded when tax 621 3024 621 3025 636 3076 636 3076 bond of, amount and form of............ to deliver to sheriff, and charge him with amount 644 3109 644 3111 614 3004 616 3007 personal property, defined.................... 616 3007 false list of, penalty for........................ 618 3012 refusal to give list of, etc..................................................... 618 3012 of immigrants, exempt in certain cases.. 618 3013 sale of, when, where and how to be made 619 3018 certificate to purchaser of, form... 620 3019 duty of tax-collector before delivery of certificate when first returns to be made.............. 644 3111 duty to report to controller............. 645 3115 when unsold licenses to be returned...... 645 3119 controller to credit amount in his books 645 3119 fees of, relative to foreign miners' li646 3122 censes........ 620 3020 lien of state to vest in purchaser........... 620 3021 how divested........... 620 3021 fee-simple, when to vest in purchaser.... 620 3021 redemption of...................................... 620 3023 San Francisco, construction of act relative thereto..... 626 3047 power of board of supervisors relative to 626 8047 REVENUE, (Continued.) Secretary of state, to report relative to Page. Art. stamp duties... .................................................. 643 3102 Stamp tax, on what imposed.................... 639 3089 rate of tax. 639 3089 640 3090 commissioners of.................. duties and powers of commissioners...... 640 3090 duty of secretary of state.................... 640 3091 duty of controller...... 640 3091 liability of county treasurers............... 641 3091 stamps, how procured......................... 641 3092 duty of state treasurer.............. 641 3092 discount on purchase of certain amounts............................. 641 3092 certain deeds and writings construed policies of insurance........................ 641 3094 instrument void unless stamped........... 641 3095 paper not to be used more than once without re-stamping........................ 641 3096 penalty for fraud on ........... 641 3097 penalty for issuing instrument with out stamp........... 641 3097 penalty for counterfeiting or forging..... 641 3097 controller and secretary of state may employ additional clerks................. 642 3099 642 3099 duty of county treasurers.................................................. 642 3100 disposition of moneys collected............ 642 3100 auditor to settle with treasurer quarterly 642 3100 to forward statement to controller........ 642 3100 settlements in certain counties monthly 642 3100 penalty on officer for neglect... 642 3101 penalty for purloining stamp paper, etc. 643 controller to report to commissioners monthly..... 3101 report what to contain....................... 643 3102 secretary of state to report to commis sioners....... cense........ 646 3120 ..................... 646 3121 power to appoint deputy collectors...... 646 3122 fees of sheriff as collector of foreign miners' licenses............................... 646 3122 fees may be increased.......................... 646 3122 Supervisors, duties of............................. 614 3003 ad valorem county tax to be levied by. 614 3003 clerk of the board of, duties of.......... 617 3009 shall constitute board of equalization... 617 3010 time when amount of taxes to be levied for county purposes.......................... 625 3041 amount for state purposes.................... 625 3041 penalty for neglect of duties................ 626 3044 Tax, ad valorem, state, amount of.......... 614 3003 county.......................... special county... in what currency to be paid... property exempt from...... duty of commissioners.................... 643 3102 liability of stamp contractor... 643 3103 liability of controller...................... 643 3103 penalty for counterfeiting, etc. 643 3104 amount of appropriation to carry out act......... .................................................. 643 3105 appropriation, how drawn............. 643 3105 act suspended in certain event.......... 643 3106 suspension of stamp contractor............ 643 3106 Sheriff, duties of, relative to possession of property sold for taxes.................. 621 3027 to be tax collector............................. 623 3033 to hand over tax list to successor........... 623 3033 penalty for using public funds.............. 624 3038 penalty for neglect of duty.................. 626 3044 duty of, when trader fails, etc. to take out license............................. 629 3054 duties relative to consigned goods...... 632 3062 same................................................. 633 3063 614 3003 614 3003 614 3003 614 3004 Tax collector, required to accompany assessor through the county............... 617 3011 duties of.......... 617 3011 when to make return, and to whom...... 617 3011 liable for taxes not assessed through negligence........................................................... 618 3013 duties of.................. ... 618 3014 statement of levy, when to be made...... 618 3015 effect of statement..... 618 3015 five per cent. additional to be paid, in certain cases..... 618 3015 when to complete delinquent list....... 619 3016 additional taxes to be collected............ 619 3016 additional taxes, disposition of... 619 3016 to cause delinquent list to be published 619 3017 sale of property, when, where and how to be made........ 619 3018 certificate to purchaser, form of............ 620 3019 duty of, before delivering certificate of purchase... 620 3020 642 3100 to settle with treasurers of counties...... 642 3100 settlements to be made monthly, in certain counties......... 642 3100 |