2d. The auditor shall forthwith record such list of delinquencies in his office, and thereupon forward the same to the comptroller of

state.

3d. After deducting the amount returned delinquent, and the fees for the collection allowed to the sheriff, from the several charges taxed on the duplicate, in a just and ratable proportion, the sheriff shall be held liable for the balance, and shall thereupon pay such balance to the treasurer. The auditor shall thereupon balance the sheriff's account by crediting the sheriff with the amount of delinquent taxes and with all moneys paid to the treasurer, together with his commissions for collecting: no further taxes shall be collectable on such duplicate, but whatever taxes may remain uncollected on the delist to be placed linquent list on the final settlement on the first day of March, shall succeeding year, be placed in the tax list of the succeeding year, and the sheriff shall authorized to immediately proceed to collect the same, and on the first Monday of June and September pay over so much as he has collected thereon into the county treasury, and continue collections of the remainder and payments thereof at the periods assigned by law for the payment of other portions of the tax list.

Final delinquent

in

sheriff

collect the same immediately.

Settlements of sheriff, and

penalty for not making the

same.

Collecting

SEC. 40. If the sheriff shall refuse or neglect to make the returns and settlements with the treasurer and auditor of his county as in this act specified, he and his sureties shall be held liable to pay the full amount of taxes charged upon the duplicate; and the district attor ney, on being instructed so to do by the comptroller of state, or by the county court of the county, or board of supervisors if there be any, shall cause suit to be instituted against such sheriff and his sureties, and no stay of execution or exemption of any property shall be allowed on a judgment rendered or execution issued in such suit. SEC. 41. Every sheriff and each county treasurer shall, after the act to be ready receipt of any revenue belonging to the state, hold himself ready to pay to the treasurer of state, on the warrant or order of said treasendorsed by the comptroller, all state revenue collected to the date of said warrant or order, less his lawful fees; and the sheriff shall retain such warrant or order as a voucher, and the amount thereof shall be allowed to him on his settlement with the county treasur er, and the voucher of the treasurer of state be receipted for as cash, and the county treasurer shall return such warrant or order as a voucher, and the amount thereof shall be allowed to him on his settlement with the comptroller of state.

officers under the

when called on to pay over revenue held by them.

Lien for state

taxes, and force thereof.

urer,

SEC. 42. The lien of the state for all taxes for state and county purposes, shall attach on all real and personal estate on the first day of March annually, and such lien, to the absolute exclusion of other

liens, shall continue till all taxes thereon shall be paid, including in the lien on real estate the assessed value and taxes on all personal property owned by holders of real estate.

payments, and

SEC. 43. Whenever any tax is paid to the sheriff, he shall note the Record of tax same on his duplicate, and shall give to the person paying the same a receipts therefor. receipt, specifying the amount paid, what paid for, the property on which the same was assessed, according to its description, and the owner's name on the duplicate.

counties herein

settle and pay

over state funds

quarterly.

SEC. 44. The county treasurers of Calaveras, El Dorado, Placer, Treasurers of San Francisco, Sacramento, San Joaquin, Yuba, and Tuolumne coun- named shall ties, shall settle and pay over to the state treasurer, on the third Monday of December, the third Monday of April, the third Monday of July, and the third Monday of October of every year, any and all funds which shall come into their hands as county treasurers, for the use and benefit of the state. The treasurers of all other counties remaining shall settle and pay over to the state treasurer, all funds which shall state semicome into their hands as county treasurers, for the use and benefit of the state, on the third Monday of December, and on the third Monday of July in each year.

And the

counties of the

annually.

in any manner

to the state.

SEC. 45. Neither the sheriff nor the county treasurer shall use, Penalty for using employ, loan, or in any manner, directly or indirectly, place out of funds belonging his or their possession any of the funds which may come into his or their hands under the provisions of this act. Any officer violating the provisions of this section shall be deemed guilty of a misdemeanor, and shall, on conviction, be fined in any sum not exceeding five thousand dollars, or imprisoned in the county jail for a term not exceeding six months, or be punished by both such fine and imprisonment, and shall at once be removed from office.

equalization

amounts to be

taxes and time

of making the

same.

SEC. 46. The board of equalization for each county shall, on or Board of before the first Monday of March, or as soon as practicable thereaf- shall assess the ter, annually assess the amount of taxes that shall be levied for levied for county county purposes, designating the number of cents which shall, on each one hundred dollars of taxable property, real or personal, be levied for such purposes, and shall add thereto the amount levied by law on each one hundred dollars of taxable property, real or personal, and poll tax for state and county purposes, which shall be entered of record; said court or board, and the clerk thereof, shall forthwith Certificates make out certificates of the same, one of which he shall deliver to the county auditor, and the other to the county treasurer.

thereof to be

delivered to

auditor and treasurer.

may be paid after

SEC. 47. Delinquent taxes may, at any time before the land is sold Delinquent tax therefor, with the penalty, interest, and damages thereon, be paid into the county treasury at any time after the delinquent list is re

return of list.

Each officer shall separately perform the

of him by this

act, shall not

neglect the same, nor conceal information

turned as herein provided; and the person so paying taxes shall file the treasurer's receipt therefor with the county auditor, and take his receipt therefor.

SEC. 48. The treasurer, the sheriff, the assessor, the auditor, the clerk of the board of equalization, and each member of such board duties required shall, each, separately perform the duties required of him in his office, and shall not perform the duties of any two such officers except as provided by law, and such officer who shall at the same time perform relative thereto. the duties of any two such officers in any manner connected with the public revenue, except in the manner expressly authorized by law, or should any collecting or disbursing officer neglect the performance of the duties required by this act, so as to conceal from others, after inquiry, any proper information in relation thereto, he shall be deemed guilty of a misdemeanor, and on conviction thereof, shall be punished by imprisonment in the county jail, not less than six months nor more than one year, or by a fine not less than two hundred nor more than one thousand dollars, or by both such fine and imprisonment.

Penalty for violating these provisions.

Board of equalization shall remove assessors

violating the provisions of this act.

May appeal to county court.

Roll, collections, and delinquent list to be

compared annually. Blanks for licenses. Who shall

furnish the same.

Auditor to make a quarterly troller of state,

SEC. 49. It shall be the duty of the board of equalization, and they are hereby required, to immediately remove any assessor from office who shall neglect or refuse to discharge the duties herein required of him, or who shall violate any of the provisions of this act, and to appoint and qualify another in his place. Such assessor shall have the privilege of making an appeal to the county court from the decision of the board of equalization, but such appeal shall not permit any delay in the collections or assessments.

SEC. 50. The board of equalization shall compare, at least once in each year, the assessment roll with the collections and delinquent return, and if they deem necessary, publish the delinquents.

SEC. 51. Blanks for state licenses shall be furnished by the comptroller of state, but if not received by the auditor when necessary to be used, may, as well as those for county licenses, be procured by the auditor at the expense of the county; but the cost of the state blanks shall be allowed to the county on final settlement with the comptroller. SEC. 52. The county auditor shall make a quarterly report to the report to comp- comptroller of state, of the amount of moneys in the county treasury and mode of pre- belonging to the state; for this purpose he is empowered to examine paring the same. the books of the treasurer, and administer the oath as to their correctness; and the treasurer shall also, at the time of such examination, make and subscribe an affidavit, that all the moneys received by him have been properly entered in the books submitted for examination. SEC. 53. Any sheriff or other officer who may neglect to pay into thirty days after the county treasury any moneys by him collected for the space of

Collections to be paid over within

and penalty for

thirty days after such collection, and within ten days after payment making the same, to the county treasurer, to present the treasurer's receipt to the neglect. auditor, in order that the amount may be charged to the treasurer by the auditor, shall forfeit and pay double the amount so collected, and

be prosecuted upon his bond for such delinquency.

Fees of assessors.

In counties herein named.

SEC. 54. The sheriff shall be allowed for collecting all taxes except Fees of sheriffs. license taxes, foreign miners' taxes and poll taxes, the following rates, on all sums collected and paid over, viz.: eight per cent. on the first five thousand dollars, ten per cent. on all sums between five thousand and ten thousand dollars, and fifteen per cent. on all sums above ten thousand dollars. The assessor and his deputies shall be allowed not less than twelve dollars per diem for his services, whilst actually engaged in the performance of his official duties, in the counties of Tulare, Mariposa, Tuolumne, Calaveras, El Dorado, Placer, Nevada, Yuba, Butte, Sierra, Shasta, Siskiyou, Trinity and Klamath. In the other counties of this state the compensation of such assessors shall not be less than eight dollars per diem, nor more than sixteen dollars per diem, whilst actually engaged in their official duties. And in all cases To be regulated the amount of such compensation shall be affixed as herein provided by court of by the courts of sessions of their respective counties. The compensa- Fees of county tion of the county auditors shall be forty cents per folio for all services performed in the discharge of such duties. (1) Provided, that in the counties of San Francisco and Sacramento, the amount of compensation allowed to the sheriff for the collection of all taxes except Fees of sheriffs license tax, poll tax and foreign miners' tax, shall be five per cent. on counties. the whole amount collected and paid over. The county treasurer in Fees of county each county in this state shall receive on all sums collected and disbursed, three per cent. Nothing in this act shall be so construed as to Term “per centallow a per centage on both collection and disbursement.

sessions.

auditors.

in certain

treasurers.

age" defined.

county

SEC. 55. The county treasurer shall receive twenty cents per mile Mileage of for travelling fees in going to and returning from the seat of govern- treasurer. ment at the periods prescribed by law, to be computed by the comptroller, according to the distance on the route most usually travelled.

by county

copy transmitted

SEC. 56. The amount allowed and paid to the sheriffs, assessor and Fees for collecting taxes auditor, shall be apportioned by the county auditor in proportion to to be apportioned the amount received into the county treasury for state purposes, and auditor, and a charged to the state or county, ratably in said proportion; and the to state auditor shall forward to the comptroller of state, a certified statement of the amount so apportioned against the state, and the comptroller shall credit the treasurer therewith.

(1) For fees of county auditors, see post, chap. 130, sec. 39.

comptroller'

Settlements to be made and

SEC. 57. The amount of moneys collected by the sheriff shall, at collections to be least once in every month during the year, be paid into the county

paid over to treasurer monthly.

treasury, designating, in the separate receipts therefor, whether the amount was received for license taxes or for property tax; whether for state or county purposes. The receipt from the county treasurer, delivered within ten days thereafter to the auditor, shall be a voucher for the sheriff against the amount charged him by the auditor, and the amount receipted by the treasurer to the sheriff on license account, with the blank licenses returned to the auditor, will test the accuracy the accuracy of of the returns of the collector of taxes for license account; these settlements shall be made monthly.

Receipts of treasurer and blank licenses

returned to test

license account

Accuracy of the return of sheriff

SEC. 58. In the sheriff's return and settlement with the county for property tax auditor on the first Monday of August, the treasurer's receipts for property tax and the amount of the delinquent list then returned shall test the accuracy of the return of the sheriff for property tax.

Sheriff may

command

assistance in

enforcing the

SEC. 59. The sheriff of any county may command the same assistance for enforcing the collection of taxes as is by law allowed to him payment of taxes, in the execution of process; and any sheriff who shall wilfully or intentionally neglect or refuse to enforce the collection of taxes in his county, shall, on proof of such neglect or refusal, be subject to remoneglect of sheriff. val from office, as provided by law for the removal of civil officers otherwise than by impeachment.

Penalty for

County auditor to forward quarterly

an abstract to the comptroller of state.

Contents thereof.

Licenses to be obtained from county auditor.

Fees of sheriffs for certificates and deeds.

SEC. 60. The county auditor shall, at least once in every three months, forward to the comptroller of state a full abstract of all licenses granted under the provisions of articles two, and three, and four of this act, payable to the county treasurers for state purposes, naming to whom granted and the amount of money paid on account of the same for state purposes; and the comptroller shall thereupon charge the county treasurer with the amount thereof. The payment of moneys for the purpose of obtaining licenses, under this act, shall not be construed to grant in any manner a license until the license be actually obtained from the auditor.

SEC. 61. The sheriff shall be entitled to receive the following fees for certificates and deeds authorized by this act; for each certificate of the sale of personal property, one dollar; for each certificate of the sale of real estate, two dollars; for each deed of conveyance of real estate, including the certificate and acknowledgment thereof, five dollars. The description of the entire amount of property purchased by each purchaser shall, unless otherwise directed by such purchaser, be included in one deed or certificate. The cost of such certificate or deed shall be included in the amount of the charges herein provided.