in part, by a resident, or residents, of the State, or registered in this State, or navigating the waters of any river or bay within this State, or having a general depot, or terminus, within this State, giving the name and value, separately, of each of such storeships, hulks, steamers, vessels, and water-craft.

Seventh-The capital stock of all corporations, companies, associations, firms, or individuals, doing business, or having an office in the State.

Eighth-All other property, not real-estate, which is not otherwise taxed.

verified.

Every such statement shall be signed and verified by the Statement person making such statement, or by his agent, or by some member of the association, company, or firm, making such statement, or by the President, (or other head,) Cashier, Secretary, or Managing Agent, of the corporation making such statement. In all cases where such statement is made, and sworn to, the oath of the person making such statement, shall state, in substance, that the person, corporation, association, company, or firm, making the statement, or in whose behalf such statement is made, has no property, of any kind or nature, situate or being within the County, other than the property included in such statement; that such person, corporation, association, company, or firm, has not the possession, charge, or control, of, or any interest in, any property, whether real, personal, or mixed, situate, lying, or being within such County, other than the property mentioned and described in such statement; that said statement is a full, true, correct, and complete statement of all of the different kinds of property owned, or claimed, by such person, corporation, association, firm, or company, situate, lying, or being within said County, or in the possession, charge, or control of such association, corporation, firm, or company; that the value of such property, and of each and every kind thereof, given in said statement, is true, to the knowledge of the person making such oath. Said oath may be administered by the Assessor, or any Deputy Assessor, of the proper County, or by any Notary Public, District Judge, or Clerk of a Court, having a seal. Such statement, and the valuation of the personal property made therein, shall be final and conclusive, in regard to the personal property therein described; Provided, such statement is made in the time herein provided, and in strict conformity to the provisions of this Act. But such statement shall not be final and conclusive in regard to real estate, or the value of real estate; Provided, that the statement for the fiscal year, ending June thirtieth, eighteen hundred and sixty, may be made and given to the Assessor any time before the first Monday of June, eighteen hundred and fifty-nine.

Between the second Monday in March and the first Monday in Assess all August, in each year, the City and County Assessor shall ascer- property. tain, by diligent inquiry and examination, the names of all persons, corporations, associations, companies, or firms, owning, claiming, or having the possession, charge, or control, of any real estate, or personal property, situate or being within the County, and the full cash value of all such real estate, and personal property, and he shall list or assess all such real estate, and personal property,

List and

index.

to the person, firm, corporation, association, or company owning it, or having the possession, charge, or control of it, if known to him. In all cases, where such person, firm, association, company, or corporation, has neglected, or failed, from any cause, to give to the Assessor the statement, under oath, in the time and manner provided for in this section, it shall be the duty of the Assessor to make an approximate estimate of the value of the personal property situate, lying, or being within the County, owned or claimed by such person, firm, association, company, or corporation, or in the possession, charge, or control, of such person, firm, association, company, or corporation, taking care that the revenue of the State shall not be diminished in consequence of any neglect or failure to give a statement, under oath; and the estimate made by the Assessor shall be final and conclusive, so far as personal property is concerned.

It shall also be the duty of the Assessor to make an approximate estimate of the value of all real estate, lying or being within the County, whether the same be included in any statement, under oath, made according to the provisions of this section or not, and the estimate so made, by the Assessor, shall be final and conclusive, in regard to all real estate, and improvements on public lands, unless such estimate is altered by the Board of Equalization; Provided, all real estate, and personal property, shall be assessed to a person, firm, corporation, association, or company, as herein provided, if any owner or claimant shall be known to the Assessor, and to all owners and claimants, known or unknown, and to all owners and claimants of any interest, present or future therein, or any lien upon the same, and no error in regard to such owner or claimant shall in anywise affect the validity of such assessment.

SEC. 3. Section four of said Act is hereby amended so as to read as follows:

Section four-It shall be the duty of the Assessor to prepare a tax-list, or assessment-roll, of real estate, with an alphabetical index connected therewith, in a well-bound book, or books, in which book, or books, shall be listed, or assessed, all the real estate within the City and County; and in the said book, or books, he shall set down, in separate columns:

First-The names of all inhabitants taxable for real estate.

Second-All real estate taxable to each, giving the metes and bounds, or describing the lots, or fractions of lots, by number or otherwise, in any City or incorporated Town, and giving the quantity of acres, as near as possible, of each tract outside such City or Town, and the locality and Township where it is situated; Provided, that whenever two or more parties claim, or give in a description of, the same land, it shall be assessed to each party making such claim, or giving such description.

Third-The cash value of the same.

Fourth-The Assessor shall, also, in another book, make a map, or plan, of the various blocks within any incorporated City or Town, when directed so to do, by the Board of Supervisors of the County in which such Town or City is situated, and shall mark thereon the various subdivisions, as they are assessed, and in each subdivision he shall mark the names of the persons to

whom it is assessed; Provided, that in the City and County of San Francisco the form of the tax-list, or assessment-roll, shall be such as may be directed by the Board of Supervisors.

It shall be the duty of the Assessor to prepare a tax-list, or assessment-roll, of personal property, alphabetically arranged, in a well-bound book, or books, in which book, or books, shall be listed, or assessed, all the personal property within the City and County; and in the said book, or books, he shall set down, in separate columns:

First-The names of all inhabitants taxable for personal prop

erty.

Second-All personal property taxable to each, under the classification provided for in section second of this Act; Provided, that all storeships and hulks, all steamers, vessels, and water-craft, of every kind and name, may be listed, or assessed, in the alphabetical order of the names of such storeships, hulks, steamers, vessels, and water-craft, instead of the order of the names of their owners, and in a separate book, at the discretion of the As

sessor.

Third-The cash value of all personal property.

SEC. 4. Section five of said Act is hereby amended so as to

read as follows:

Section five-The term real estate, as used in this Act, shall Definition of include lands, and all immovable property thereon, including all terms. houses or structures. The term personal property, shall include

all property; as defined and classified in section second of this

Act, except real property.

SEC. 5. Section nine of said Act is hereby amended so as to read as follows:

Deliver iist

Section nine-Between the second Monday in March and the first Monday in August, in each year, the Assessor shall, once in to Collector. every two weeks, or oftener, in his discretion, deliver to the TaxCollector a list containing the names of all persons, firms, corporations, and associations, who have given in a sworn statement, as provided for in section second of this Act, or whose personal property has been finally assessed by said Assessor, as herein before provided, and the amount of the tax on personal property assessed to each of such persons, firms, corporations, and associations; said list shall be signed and certified by the Assessor.

taxes.

At any time after receiving such list or lists, the Tax Collec- Seize for tor is hereby authorized and required, either in person or by deputy, to demand of each and every person, firm, corporation, or association, named in such list, the payment of the amount of the tax on personal property specified in such list; and if any such person, firm, corporation, or association, can not be found, or does not reside in the County, or if such person, firm, corporation, association, or company, shall neglect or refuse to pay such tax, said Tax-Collector, or his Deputy, shall seize sufficient of the personal property of the party so neglecting or refusing to pay, to satisfy the taxes and costs, and shall post a notice of such seizure, with a description of the property, and the time and place where it will be sold, in three public places in the County where it is seized, and shall then, at the expiration of five days, proceed to sell, at public auction, at the time and place mentioned,

Publish delinquent

list.

Manner of

sale.

to the highest bidder, for cash, a sufficient quantity of said property to pay the taxes and expenses incurred, including costs and mileage. And for this service, the Tax-Collector shall be allowed, from the delinquent party, 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, and upon the payment of the purchase-money, he shall deliver to the purchaser the property sold, together with a certificate of the sale, and of the amount of taxes and expenses for which the property was sold, whereupon the title to the property so sold, shall vest absolutely in the purchaser. The Tax-Collector shall, once in every month, return to the Auditor a list of all collections made under this section, and shall also mark the word "paid" on the general assessment-roll opposite the name of each party whose taxes are so paid.

SEC. 6.

Section fifteen of said Act is hereby amended so as to read as follows:

Section fifteen-On or before the fourth Monday in November, the Tax-Collector shall cause the delinquent-list named in section fourteen to be published, giving, in said publication, the name of the owner, when known, of all the real estate, together with such a condensed description of the property that it may casily be known; and, also, a similar condensed description of any real estate assessed to unknown owners; and, also, the name of every party delinquent, for any tax on personal property; and, also, opposite each name or description, give the amount of taxes, including the costs herein before provided, due from each delinquent person or property. If a newspaper is published in the County, the publication by this section required shall be made by one insertion, one time per week, for three successive weeks, in some paper published in the City and County, or in a supplement to such paper. Said publication shall also designate the time and place of commencing the sale, which time shall not be less than twenty-one days, nor more than twenty-eight days, from the first appearance of the publication, and the place shall be in front of the City and County Court-house.

SEC. 7. Section sixteen of said Act is hereby amended so as to read as follows:

Section sixteen-On the day, and at the place fixed for the sale, or on some subsequent day to which he may have postponed it, of which he shall give due notice, the Tax-Collector shall, between the hours of ten o'clock, A. M., and three, P. M., commence to sell the real estate advertised, and upon which the taxes and costs have not been paid, commencing at the head of the list, and continuing it in the alphabetical or numerical order of lots or blocks, as entered on the assessment-roll, and continuing said list through, unless the sale is adjourned until another day; and power is hereby given to the Tax-Collector to postpone the day of commencing the sale, and to postpone the sale, from day to day, after it has been commenced, if he deems the best interests of the State, and the City, and County, or of the tax-payers, will be served by such postponement; Provided, however, the whole sale of real estate shall be completed within three weeks from the day first fixed as the day of sale.

SEC. 8. Section twenty-third of said Act is hereby amended so as to read as follows:

Section twenty-three-The matters directed by section eight- Deeds. een to be substantially recited in the tax-certificate, and by section twenty-two, in the deed, shall be deemed, and they are hereby declared, to be all the requisites essential to the validity of sales made for taxes, and a deed, made in conformity with the requirements of section twenty-two, shall convey to the grantee the absolute title to the lands described in said deed, free and clear of all incumbrances, liens, claims, rights, titles, and interests, of every kind, of any person, or persons, corporation, or corporations, whatever, whether said land was taxed to such person, or persons, corporation, or corporations, by name or not, excepting only the right and title of the United States, or of the State of California, or of minor children, who may redeem, as herein provided, within one year after coming of age; and such deed shall be prima facie evidence of title in the grantee, except when the land is claimed by the United States, or by this State, in which case said deed shall be prima facie evidence of the right of possession, and all right, title, interest, claim, and possession acquired by any individual, corporation, or body politic, has been subrogated to the grantee, and such deed shall be conclusive proof of the matter by it set forth, except that Courts of Law and Equity may examine only in regard to such deed, and may hear any testimony in relation thereto, to show:

First-That the property, or a larger parcel of which it is a portion, was not assessed, or equalized, as required by law.

Second-That the taxes, or a portion of them, were not levied by law, or by some person, or body, under authority of law. Third-That the taxes were paid.

Fourth-That, at a proper time and place, the property was not sold at public auction, by a proper officer, or by a person acting, de facto, as such officer.

Fifth-That the property was redeemed.

Sixth--That the person who executed the deed was not the proper officer, or de facto acting as such officer.

Seventh--Where the real estate has been sold to pay taxes on personal property, as hereinafter provided, that said real estate did not belong to the person to whom said tax was assessed.

SEC. 9. Section twenty-seven of said Act is hereby amended so as to read as follows:

Section twenty-seven-On the day designated for the sale, in seize for the publication made according to section fifteen, or at any time taxes. thereafter, the Tax-Collector shall seize, and take into his possession, any personal property that he can find belonging to any person delinquent for tax on any property, whether personal property or real estate; and he shall sell so much of such seized personalty as may be sufficient to pay the taxes and costs, and necessary expenses incurred, upon giving one hour's verbal notice; and for seizing and selling such personal property, the TaxCollector shall be allowed, in each case, in addition to the fees herein before provided for, a fee of three dollars, and the same mileage that a Sheriff would be entitled to receive for traveling to the place to make levy, to be received from the party delin