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SEC. 6. All persons who shall neglect or refuse to appear be- In case of fore the Board of Equalization, during their sitting under the absenco. authority of this Act, and make application to have the taxes assessed against them or against property which they claim to own or represent, equalized and corrected, or remitted, on any of the assessment-rolls or tax-lists aforesaid, as provided in this Act, shall be bound in the same manner as if they had appeared before said Board for the purpose of having their taxes equalized and corrected.
SEC. 7. The said Board of Equalization may elect a Commit- Committee tee of not less than three of their number to hear the parties, testimony. take testimony, and report the same to the Board ; but no correction or remission shall be made of any assessment without the consent of a majority of the Board. A party appearing by him. self, or by attorney, before the Board, or their Committee, to have the taxes equalized or corrected, or re
itted on the property which he owns or represents, may be required to make oath as to the value of the same, which oath, the value fixed by the witness, with a short and concise description of the property, may be reduced to writing by any member of the Board, Committee, or the Clerk of the Board, and read to or by the deponent, who shall sign the same, which shall be filed among tho archives of said City and County by the Clerk of the Board of Supervisors thereof. The oath may be administered by any member of the Board, or of the Committee, or by the Clerk of said Board.
Sec. 8. From and after the last day of the sitting of said Delinquent Board of Equalization, as provided for in this Act, every tax tak stands as
a contained in said assessment-lists, or in any of them, is hereby made a judgment against the person to whom said tax is assessed, and a lien against any and all of the property, whether rcal, personal, or mixed, of the person assessed, and against any and all of the property, whether real, personal, or mixed, subsequently acquired by the person to whom said tax is assessed, which lien shall attach and judgment date as of the twelfth day of April, of the year eighteen hundred and fifty-nine, and shall thereupon have full force and effect of an execution against, and and a levy upon, all the property of the person assessed ; which judgment shall not be satisfied, or the lien or levy be removed, until the taxes are all paid, or the property has actually rested in a purchaser under a sale for taxes; Provided, that nothing in this section contained shall be so construed as to remove any lien now existing on any property by reason of any tax thereon being unpaid.
Sec. 9. For the purpose of collecting any tax assessed in any Collection. of the assessment-lists or rolls mentioned in sections first, second, and third of this Act, the Tax-Collector of the City and County of San Francisco is hereby authorized to sell any and all goods, chattels, and things in action, and any and all property, real, personal, or mixed, belonging, or which hereafter may belong, to the person to whom such tax is assessed, or any interest or claim of such person in and to any goods, chattels, and things in action, and in and to any and all property, real, personal, or mixed.
Seizure of personal property.
Seizure of real estate.
Sec. 10. The Tax-Collector, at any time after receiving back (as provided for in section four of this Act,) the assessment-lists or rolls, or the duplicate thereof mentioned in sections first, second, and third of this Act, may seize and take into his possession any personal property, including stock, shares in corporations or companies, and things in action, that he can find belonging to any person to whom any tax, whether on personal property, improvements, or real estate, is assessed in any of said assessment-lists or rolls, and he shall sell so much of said seized personalty as may be sufficient to pay said tax and costs upon giving one hour's verbal notice; and for seizing and selling such personal property, the Tax-Collector shall be allowed a fee of three dollars, and the same mileage that a Sheriff would be entitled to receive for traveling to the place to make a levy, to be recovered as costs from the person so assessed. All stocks, shares in corporations or companies, and things in action, shall be considered seized and taken into possession as soon as notice is given by the Tax-Collector to the person assessed that they are seized and taken into possession. When any stock or shares in any corporations are so seized, notice shall be given of such seizure at the principal office of such corporation.
Sec. 11. The Tax-Collector may, at any time, or times, after the twelfth day of April, in the year eighteen hundred and fiftynine, sell any real estate or improvements that he can find belonging to any person to whom any tax, whether on personal property, improvements, or real estate, is assessed and unpaid, in any of said assessment-lists or rolls; and also, any real estate or improvements on which any unpaid tax was originally assessed, on publishing a notice of the time and place of said sale, in some newspaper published in said City and County, once a week for three successive weeks. Said notice shall contain a brief description of the property to be sold, the name of the person to whom the tax was assessed, the amount of the tax and costs for which such property is to be sold; and after such notice is published, the Tax-Collector shall collect, in addition to the taxes and the five per cent. added thereto, one dollar on each and every lot, piece, or tract of land separately assessed, and also on the assessment of personal property of each delinquent tax payer, which shall be in full for all the expense of publishing the same. Said real estate shall be sold, subject to redemption, in the manner provided for in “An Act entitled an Act to provide revenue for the support of the Government of this State,” approved April the twenty-ninth, in the year eighteen hundred and fifty-seven, and the certificate given by the Tax-Collector, of such sąle, and in case such proper y is not redeemed, the certificate, or taxdeed, given by said Tax-Collector, shall be the same in form, substance, and effect, as the certificate and deed required to be given by said Tax-Collector, on a sale of real estate, under the provisions of said last-mentioned Act; and the Tax-Collector's fees, for such certificate or deed, shall be the same as is already provided for by law. The Tax-Collector may adjourn, from day to day, any sale, or sales, advertised to take place under the provisions of this section.
Sec. 12. The Tax-Collector of said City and County shall be
allowed, for collecting all taxes under this Act, the following Per centage. rates for all moneys collected and paid over, namely: Six per cent. on the first ten thousand dollars; four per cent. on all over ten thousand dollars, and under twenty thousand dollars; three per cent. on all over twenty thousand dollars, and under fifty thousand dollars; two per cent. on all over fifty thousand dollars, and under two hundred thousand dollars; and one per cent. on all sums over two hundred thousand dollars, and no more.
Sec. 13. For the purpose of collecting any tax assessed in Actions to any of the assessment-lists or rolls mentioned in the first, second, and third sections of this Act, and of enforcing any lien heretofore existing upon any property for unpaid taxes, or any lien created by this Act, the Tax-Collector is hereby authorized, in his discretion, to proceed in his official name, by action at law, in any Court of competent jurisdiction; and, upon the recommendation of said Tax-Collector, the Board of Supervisors of the City and County of San Francisco is hereby authorized to employ counsel to conduct and prosecute such actions at law; Provided, that such counsel shall only be paid for their services out of the moneys collected under the provisions of this Act at a rate to be fixed by the said Board of Supervisors.
Sec. 14. The Tax-Collector shall, in addition to the bonds Bonds. now required by law, give a further bond, in the sum of ten thousand dollars, conditioned for the faithful performance of his duties under the provisions of this Act.
CHAP. CXXVIII. - An Act to authorize the State Treasurer to issue
to Minerva J. Carroll a duplicate School-Land Warrant, in lieu of a certain Warrant destroyed.
[Approved March 23, 1859.)
The People of the State of California, represented in Senate and
Assembly, do enact as follows: SECTION 1. The Treasurer of State is hereby authorized and Duplicates required to issue and deliver a school-land warrant for one hun- issued. dred and sixty acres to Minerva J. Carroll, of Siskiyou County, to be numbered cighty-one, bearing date the third day of June, A. D. one thousand eight hundred and fifty-two, and the word “duplicate" written across the face of the same. Sec. 2. The said duplicate land warrant shall be of the same Bond to
indemnify. force and effect in all respects as the original land warrant would have been, had not the same been lost or destroyed; Provided, that before the issuance of said duplicate land warrant, the party entitled to receive the same shall execute and deliver to said Treasurer a bond, with good and sufficient sureties, in the penal sum of three hundred and twenty dollars, payable to the People of the State of California, conditioned to be paid if the original shall ever be re-located.
CHAP. CXXIX.–An Act to fix the Time of holding the Court of Ses
sions and the County Court, in the County of Tehama, and the Court of Sessions, County Court, and the Probate Court in the County of Colusa.
Order of business.
[Approved March 23, 1859.] The People of the State of California, represented in Senate and
Assembly, do enact as follows : Section 1. The Court of Sessions, and the County Court, in the County of Tehama, shall be held at the same time, to wit: on the first Monday of April, August, and December; and the Court of Sessions, in the County of Colusa, shall be held as follows : on the second Monday of March, July, and November; and the County Court and the Probate Court, in said County, shall be held on the Second Monday of January, March, May, July, September, and November, of each year.
Sec. 2. At said times, the business pertaining to the Court of Sessions shall first be disposed of, and after that, the business of the County Court and that of the Probate Court, in the order in which said Courts are named. This order shall be observed as a rule of precedence only, and after the business of one Court is disposed of, the business of the other Courts may be taken up on the same day:
Sec. 3. The records of each of said Courts shall be kept separately, as required by law.
Sec. 4. The County Judges of said Counties may call and hold special terms of the Court of Sessions, County Court, and Probate Court, whenever the public interest may require.
Sec. 5. All Acts, and parts of Acts, inconsistent with the provisions of this Act, are hereby repealed.
Books for library.
CHAP. CXXX.-An Act to provide for the establishment of a State
[Approved March 23, 1859.) The People of the State of California, represented in Senate and
Assembly, do enact as follows: Section 1. The person or persons in charge of the Stateprison are hereby authorized and required to purchase, at a cost not exceeding five hundred dollars, such books for a State-prison Library, and to make such rules and regulations concerning the same, as they shall deem most conducive to the moral and intellectual well-being of the convicts.
The sum of five hundred dollars is hereby appropriated, out of any moneys in the treasury not otherwise appropriated, for the purchase of said library, and the Controller of State is
hereby required to draw his warrant on the Treasurer of State in favor of the State-prison Directors, for said sum, and the Treasurer of State is hereby required to pay the same, out of any money in the treasury not otherwise appropriated.
CHAP. CXXXI.-An Act creating a Contingent Fund for Shasta
[Approved March 24, 1859.] The People of the State of California, represented in Senate and
Assembly, do enact as follows: SECTION 1. The Board of Supervisors for Shasta County are $1500. hereby authorized and empowered to, in each year, set aside from any money in the County treasury belonging to the General Fund, any sum not exceeding fifteen hundred dollars, which shall be known as the Contingent Fund of said County, and shall be subject to the order of the Board of Supervisors, in payment for repairing public buildings, rent, and furnishing rooms for County purposes, stationery, books, fuel, lights, clothing, and ironing of prisoners.
CHAP. CXXXII.-An Act to fund certain Claims against Sacra
[Approved March 24, 1859.] The People of the State of California, represented in Senate and
Assembly, do enact as follows: SECTION 1. The claim of I. N. Babcock, against Sacramento Babcock. County, for the sum of two thousand two hundred and fifty dollars, for the construction of a road from the American River Bridge to the Arcade House, in Sacramento County, in the year eighteen hundred and fifty-three, is hereby declared a legal claim against said County. Also, the claim of E. A. Sherman, Sherman. for rent of County Surveyor's office, from January first to October first, eighteen hundred and fifty-seven, and three months' fuel, for three hundred dollars, is hereby declared a legal claim against said County. And said claims shall be received and funded, under the provisions of an Act to repeal the Act passed March twenty-sixth, eighteen hundred and fifty-one, entitled an Act to incorporate the City of Sacramento, and the several Acts amendatory and supplementary thereto, and to incorporate the City and County of Sacramento, approved April twenty-fourth, eighteen hundred and fifty-eight.