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ineffectual, 34 Cal. 571; proper method suggested, 34 Cal. 576; complaint in such cases may supply defects of assessment, 25 Cal. 305, but where it is itself substantially defective, cannot be legalized, 31 Cal. 196; remedied by confirmatory Act, 23 Cal. 57; Courts concluded by curative Acts, 23 Cal. 181.

Before this section-held that Auditor could not correct, in the duplicate assessment book, Assessor's omission of money signs before figures of valuation, 31 Cal. 132, and that such omission rendered tax deed void, 27 Cal. 50.

Mistake in assessment-roll-in description of land, when does not invalidate assessment, 25 Cal. 299.

3882. When the omission, error, or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication.

3883. The publication must be made in the same manner as the original publication, and for not less than one week.

3884. In the assessment of land, advertisement, and sale thereof for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section, or parts of section.

3885. No assessment or act relating to assessment or collection of taxes is illegal on account of informality, nor because the same was not completed within the time required by law.

3886. The fines, forfeitures, and penalties incurred by a violation of any of the provisions of this Title must be paid into the Treasury for the uso of the county where the person against whom the recovery is had resides.

3887. Repealed. [In effect March 22, 1880; see § 3680.]

3888. Taxes must be paid in legal coin of the United States. A tax levied for a special purpose may be paid in such funds as may be directed.

Similar provision-of Practice Act cited, 20 Cal. 349.

Legal tender notes-to be received at par for taxes, Stats. 1880, p. 28 or 8; previously held not receivable, 20 Cal. 350.

3889. Every Assessor, District Attorney, and County Treasurer must annually, on the first Monday of January, make a settlement with the County Auditor of all transactions connected with the revenue for the previous year.

3890. The Treasurer, Tax Collector, Assessor, Clerk of the Board of Supervisors, and each member of the Board must

separately perform the duties required of him in his office, and must not, except in the cases provided by law, perform the duties required of any other officer under this Title.

3891. With relation to the Acts passed at the present session of the Legislature, the provisions of this Title must, after this Title takes effect, be construed as though this Code had been passed and approved on the last day of the present session. But the provisions of this section do not apply to any Act expressly amendatory of cither of the Codes, or putting into effect any part of either; nor to an Act approved March sixteenth, eighteen hundred and seventy-two, entitled an Act to put into immediate effect certain parts of the Political and Penal Codes; nor to an Act approved March twentysecond, eighteen hundred and seventy-two, entitled an Act to put into effect certain parts of the Codes and provide for their publication.

Superseding effect of section-on Revenue Acts, 46 Cal. 97.

3892. All taxes assessed before this Code takes effect must be collected under the laws in force at the time the assessment was made, and in the same manner as if this Code had not been passed.

3893. The Board of Supervisors of each county must mako to the Assessor and Auditor thereof a reasonable allowance, not to exceed eight cents per folio, for making the statements required by Sections 3655 and 3728, and for making the duplicato assessment book mentioned in Section 3732 of THE POLITICAL CODE.

3894. The Board of Supervisors of each county in this State must allow the Assessor thereof such a number of deputies, to be appointed by him in addition to the number now fixed, or whero no deputies are now allowed, so many deputies as will, in the judgment of the Board, enable the Assessor to complete the assessment within the time prescribed by law.

On failure of Board to allow deputies-State Board of Equalization may authorize their appointment, § 3704: but in certain counties (Siskiyou, Calaveras, Amador or Alpine). Assessor must in either case pay such deputies, Stats. 1874, p. 393.

Humboldt County-this and next section made applicable to, by special Act in Stats. 1876, p. 511.

3895. The Board must fix the compensation of the deputies so allowed; and such compensation must be paid out of the General Fund in the County Treasury. The compensation must not exceed five dollars per day for each deputy for the time actually engaged; nor must any allowance be made but for work done between the first Monday in March and the first Monday in July of each year.

Compensation of deputies-in certain counties, see under first note to § 3894.

3896. The State Board of Equalization may, by an order entered upon its minutes, and certified to the County Auditor of any county in the State dispense with the duplicate assessment book in such county, in which event the original assessment book shall perform all the offices of such duplicate, and shall have like force and effect.

Duplicate assessment book-§ 3732.

3897. Whenever this State shall become the purchaser of property sold for taxes, and shall receive a grant of the same, the State Board of Equalization may direct the District Attorney of the county, or the Attorney General, to bring an action to recover possession of the same. In case of judgment for the recovery of the same, or of any part thereof, the Board of Equalization may order the property so recovered to be sold by the County Treasurer, under such regulations and on such terms as they may prescribe, and a grant from the people of the State, executed by the County Treasurer to the purchaser, reciting the facts necessary to authorize such sale and conveyance, shall convey all the interest of the State in such property, and be prima facie evidence of such facts. But no bid shall be received at such sale for less than twice the amount of all the taxes levied upon such property, and of all interest, costs, and expenses, up to the date of such sale. [In effect March 24, 1874.]

Property bought by State-for taxes, $3773.

Prima facie evidence-defined, Code Civ. Proc., $ 1833.

3898. In case sales are made under the provisions of the next preceding section, the proceeds of such sale shall be paid into the County Treasury. The Treasurer shall retain and distribute to the respective Funds the portion belonging to the county, and shall pay the balance to the State Treasurer, who must place it in the General Fund. The attorney and counsel fees, costs, and expenses of the litigation for the recovery of the property, and of sales by the same, when audited by the Board of Examiners, must be paid out of the General Fund; provided, that the allowances in any one case shall not exceed the amount of said balance in such case. (In effect March 24, 1874.]

3899. The Controller may, at any time after a delinquent list has been delivered to a Collector, direct such Collector not to proceed in the collection of any tax on said list, amounting to three hundred dollars, further than to offer for sale but once any property upon which such tax is a lien. Upon such direction, the Collector, after offering the property for sale once, and there being no purchaser in good faith, must make out and deliver to the Controller a certified copy of the entries upon the delinquent list relative to such tax; and the Tax Collector, or the Controller, in case the Tax Collector refuses or neglects for fifteen days after being directed to bring suit for collection by the Controller, may proceed, by civil action in the proper Court, and in the name of the people of the State of California, to collect such tax and costs. In effect March 24, 1874.]

Tax suits-generally, $ 3808n.; complaint in, $ 3900 and note.

3900. In such action, a complaint in the following form is sufficient:

(Title of Court.)

The People of the State of California

vs.

(Naming the defendant.)

Plaintiff avers that the defendant is indebted to plaintiff in the sum of $, State and county taxes for the fiscal year 18-, with five per cent. added for the non-payment of such taxes, and dollars, costs of collection, to date. Plaintiff demands judgment for said several sums, and prays that an attachment may issue in form as prescribed in section five hundred and forty of the Code of Civil Procedure.

(Signed by the Tax Collector, or Controller, or his attorney.)

On the filing of such complaint, the Clerk must issue the writ of attachment prayed for, and such proceedings shall be had thereunder as under writs of attachment issued in civil actions. If, in such action, the plaintiff recover judgment, there shall be included in such judgment an attorney's fee of ten per cent. on the amount of the tax. In such action, the certified copy mentioned in the preceding section, made by the Collector and delivered to the Controller, is prima facie evidence that the person against whose property the tax was levied is indebted to the people of the State of California in the amount of such tax. In case of payment of any such taxes after suit as above mentioned shall have been commenced, or after the recovery of judgment therefor, such payment must be made to the County Treasurer of the county in which such taxes are due, whereupon the Treasurer, after distributing to the several Funds of the county the portions belonging to it, and paying to the Controller or his attorney the portion received as attorney's fees, and other costs, must pay the re

mainder to the State Treasurer at the times and in the manner prescribed by law for the payment of other State taxes. [In effect March 24, 1874.]

Form of complaint-in action for delinquent taxes, Stats. 1880, p. 402 or 136.

Attachment-see Code Civ. Proc., $$ 537-559.

Crimes against the Revenue-and property of this State, Penal Code $$ 424-443.

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