in said certificate, and the giving of the receipts aforesaid by the Treasurer, Controller, and Auditor, any deed or certificate of sale that may have been made to the State shall become null and void, and all right, title, and interest acquired by the State under or by virtue of the tax sale shall cease and determine. The receipts of the County Treasurer, Controller, and County Auditor may be recorded in the Recorder's office of the county in which said real estate is situated, in the book of deeds, and the record thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by said deed or certificate of sale. This act shall not apply to school lands when the full amount of one dollar and twenty-five cents per acre has not been paid to the State therefor. [In effect March 2, 1883.1 CHAPTER VIII. Collection of Taxes by the Assessor on Certain Personal Property. §3820. When and by whom taxes on personal property collected. § 3821. Assessor may collect such taxes by seizure and sale. $3822. Mode of conducting such seizure and sale $3823. Rate of previous year governs amount of taxes collected. § 3827. Auditor to note the amount of taxes paid by each person. 3820. The Assessor must collect the taxes on all personal property when, in his opinion, said taxes are not a lien upon real property sufficient to secure the payment of the taxes; provided, that in the City and County of San Francisco the Tax Collector shall collect such taxes at any time after the assessment. [In effect March 24, 1874.] Tax on personal property a lein on realty, see § 3717. 3821. In the case provided for in the preceding section at the time of making the assessment, or at any time before the first Monday of July, the Assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed. 3822. The provisions of sections 3791, 3792, 3793, 3794, 3795, and 3796 apply to such seizure and sale. 3823. The Assessor and Collector are governed, as to the amount of taxes to be by him collected on personal property, by the State and county rate of the previous year. (In effect March 24, 1874.] 3824. When the rate is fixed for the year in which such collection is made, then if a sum in excess of the rate has been collected, the excess must be repaid to the person from whom the collection was made, or to his assignee. 3825. If a sum less than the rate fixed has been collected, the deficiency must be collected as other taxes on personal property are collected. 3826. The Assessor, on the first Monday of each month, must make a settlement with the Auditor, and must pay into the County Treasury all moneys collected by him for such taxes during the preceding month, less the compensation allowed him for making such collection. 3827. The Auditor must, as soon as the "assessment book" for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof. 3828. As soon as the rate of taxation for the year is fixed, the Auditor must note, in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency. 3829. For services rendered in the collection of taxes under section three thousand eight hundred and twenty, the Assessors of the several counties shall receive six per cent on the amount by him collected; provided, that all fees or commissions collected under this or any other act by the salaried officers, except in the collection of poll taxes in and for the City and County of San Francisco, shall be by said officers paid into the County Treasury for the use of said city and county. [In effect March 28, 1878.] 3830. In every county in this State where any officer other than the Assessor is charged with the collection of taxes upon personal property not a lien upon real property, such officer must, until after the expiration of the term of the present incumbent, discharge the duties cast upon the Assessor under the provisions of this chapter. [In effect March 27, 1872.] $ 3845. § 3846. $ 3847. § 3848. $ 3849. § 3850. § 3851. CHAPTER IX. Poll Taxes. Persons liable to poll tax. Period for collection of poll taxes by Assessors. Treasurer. Style of blank to be changed each year. Blanks to be delivered to and charged Assessor, property. Mode of conducting such seizure and sale. Debtors of persons owing poll tax to pay poll tax for such persons. What officers are debtors under the preceding section. for such tax, or to person paying the same. $3852. Receipt only evidence of payment. §3853. Monthly settlement of Assessor with Auditor for poll taxes, and payment into County Treasurer's office. § 3854. Assessor's yearly final settlement with Auditor'and Treasurer for poll taxes. § 3855. Auditor to return receipts not used to the Treasurer. § 3856. Treasurer to credit Auditor with such receipts, and seal and keep them. payments and delinquents. § 3857. Assessor to keep a roll of persons liable for poll tax, and of $3958. Proceedings of Auditor when such roll returned to him. § 3859. Assessor to note on assessment roll persons refusing to pay poll tax. (Repealed.) § 3960. Unpaid poll tax, with percentage, a lien on property of delinquent. § 3861. Proceeds of poll tax paid to County Treasurer for sole use § 3862. Compensation allowed to Assessor and Collector for collecting such tax. of State School Fund. 3839. Every male inhabitant of this State, over twentyone and under sixty years of age, except paupers, insane persons, and Indians not taxed, must annually pay a poll tax of two dollars; provided, the same be paid between the first Monday in March and the first Monday in July; but if not paid prior to the first Monday in July, then it shall be three dollars; provided further, that nothing herein shall affect any laws imposing a greater poll tax upon inhabitants ineligible to citizenship. [In effect March 22, 1880.] Section conforms-to Const. Cal. 1879, art 13, § 12. 3840. Poll tax must be collected by the Assessors between the first Monday in March and the second Monday in January of the ensuing year. [In effect March 30, 1874.] 3841. The County Treasurer must, before the first Monday of March and the first Monday in July of each year, cause to be printed, respectively, of two and three dollars blank poll tax receipts, a sufficient number for the use of the Assessor. [In effect March 30, 1874.] 3842. The style of such blanks must be changed every year. 3843. The Treasurer must, before the first Monday in March of each year: First-Number and sign the two-dollar blanks, and before the first Monday in July, number and sign the three-dollar blanks. Second-At the time of signing make an entry of the whole number thereof, and of the first and last number placed thereon, in a book by him kept for that purpose. Third-Deliver all such blanks to the Auditor, and charge him therewith. [In effect March 30, 1874.] 3844. The Auditor upon the receipt thereof must sign the same, and make in a book to be kept by him for that purpose a similar entry to that prescribed in Subdivision 2 of the preceding section. 3845. He must, at any time after the first Monday in March and the first Monday in July, upon demand, deliver to the Assessor, in their order, the two and three-dollar blanks, and charge him therewith. [In effect March 30, 1874.] Assessors-before amdt. 1874, read "County Assessors," but con strued to apply to District Assessors, 46 Cal. 99. 3846. The Assessor must demand payment [of] poll tax of every person liable therefor, and on the neglect or refusal of such person to pay the same, he must collect by seizure and sale of any personal property owned by such person. [In effect March 30, 1874.] Collection of poll taxes--or any other taxes but those on property, may be transferred by Legislature from one class of officers to another, 46 Cal. 99; repeal of Act concerning, 20 Cal. 677. 3847. The sale may be made after three hours verbal notice of time and place, and the provisions of sections thirtyseven hundred and ninety-one, thirty-seven hundred and ninety-three, thirty-seven hundred and ninety-four, thirtyseven hundred and ninety-five, and thirty-seven hundred and ninety-six, apply to such seizure and sale. [In effect March 30, 1874.1 3848. Every person indebted to one who neglects or refuses, after demand, to pay a poll tax, becomes liable therefor, and must pay the same for such other person after service upon him by the Collector of a notice in writing, stating the name of such person. 3849. Every officer authorized to draw the warrants for or to pay the salary or fees of any officer is the debtor of such officer within the meaning of the preceding section. 3850. Every person paying the poll tax of another may deduct the same from any indebtedness to such other person. 3851. The Assessor must deliver the poll tax receipt, filled out with the name of the person owing the taxes, to the purchaser of property at any such sale; in other cases he must deliver it, filled out in like manner, to the person paying the tax. 3852. The receipt so delivered is the only evidence of payment. 3853. On the first Monday in each month the Assessor must make oath, before the Auditor, of the total amount of poll taxes collected by him during the last preceding month, and must, at the same time, settle with the Auditor for the same, and pay into the County Treasurer's office the total amount of poll taxes collected, less the percentum allowed for fees. 3854. On the first Monday in July the Assessor must return to the Auditor all two-dollar blank poll tax receipts received by him and not used, and pay to the Treasurer the total amount collected and not before paid in, less the amount of his fees, and the Auditor must deliver to him the threedollar receipts; and on the second Monday in January of each year he must return to the Auditor all the three-dollar poll tax receipts received by him and not used, and must make final settlement with the Auditor and Treasurer therefor. [In effect March 30, 1874.] 3855. The Auditor must, as soon as the settlement is made, return to the Treasurer the receipts not used. 3856. The Treasurer must credit the Auditor with the receipts so returned, and must thereupon seal them up securely and deposit and keep them in his office. 3857. The Assessor must keep a roll of the names and local residence, or place of business, of all persons subject to |