3847-3854 (1022) SEIZURE AND SALE-ASSESSOR'S SETTLEMENT. [Pt. III. § 3847. MODE OF CONDUCTING SUCH SEIZURE AND SALE. The sale may be made after three hours' verbal notice of time and place, and the provisions of sections thirty-seven hundred and ninety-one, thirty-seven hundred and ninety-three, thirty-seven hundred and ninety-four, thirty-seven hundred and ninety-five, and thirty-seven hundred and ninety-six, apply to such seizure and sale. History: Enacted March 12, 1872; amended March 24, 1874, Code § 3848. DEBTORS OF PERSONS OWING POLL-TAX TO PAY POLLTAX FOR SUCH PERSONS. 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. History: Enacted March 12, 1872. § 3849. WHO ARE DEBTORS UNDER PRECEDING SECTION. 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. History: Enacted March 12, 1872. § 3850. DEBTOR MAY CHARGE CREDITOR FOR SUCH POLL-TAX PAID. Every person paying the poll-tax of another may deduct the same from any indebtedness to such other person. History: Enacted March 12, 1872. § 3851. RECEIPT FOR POLL-TAX DELIVERED TO PURCHASER OF PROPERTY SOLD FOR SUCH TAX. 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. History: Enacted March 12, 1872. § 3852. RECEIPT ONLY EVIDENCE OF PAYMENT. delivered is the only evidence of payment. History: Enacted March 12, 1872. The receipt so § 3853. MONTHLY SETTLEMENTS OF ASSESSOR WITH AUDITOR FOR POLL-TAX. 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 per centum allowed for fees. History: Enacted March 12, 1872. $3854. ASSESSOR'S YEARLY FINAL SETTLEMENT WITH AUDITOR FOR POLL-TAX. 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 last Monday in December of each year, he must return to the auditor all three-dollar poll-tax receipts received by him and not used, and must make final settlement with the auditor and treasurer therefor. History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 163; March 28, 1895, Stats. and Amdts. 1895, p. 336. § 3855. AUDITOR TO RETURN RECEIPTS NOT USED TO TREASURER. The auditor must, as soon as the settlement is made, return to the treasurer the receipts not used. History: Enacted March 12, 1872. § 3856. TREASURER TO CREDIT AUDITOR WITH SUCH RECEIPTS. The treasurer must credit the auditor with the receipts so returned, and must thereupon seal then up securely and deposit and keep them in his office. History: Enacted March 12, 1872. § 3857. ASSESSOR TO KEEP ROLL OF PERSONS LIABLE FOR POLLTAX. [PAYMENTS AND DELINQUENTS.] The assessor must keep a roll of the names and local residence, or place of business, of all persons subject to or liable for poll-tax, and, if paid, date and amount of each payment, and, if not paid, cause of non-payment; provided, that no person shall be returned as delinquent on such roll unless a demand has been made upon him in person or through the post-office. History: Enacted March 12, 1872; amended March 24, 1874, Code $3858. DUTIES OF ASSESSOR AND AUDITOR AS TO POLL-TAX ROLL. On the first Monday in January of each year, the assessor must deliver to the auditor the roll so made up, and the auditor must add to the total polltax delinquent on such roll thirty-three and one third per centum additional, and without delay deliver such list to the tax-collector, and charge the collector therewith. History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 163; April 1, 1878, Code Amdts. 1877-8, p. 70; March 28, 1895, Stats. and Amdts. 1895, p. 337; April 1, 1897, Stats. and Amdts. 1897, p. 436. Applied, cited, construed, referred to, etc., in: People vs. Smith, 123 Cal. 70, 74, 55 Pac. Rep. 765 (cited). § 3859. CORRECTION OF POLL-TAX ROLL. Whenever the name of a person not liable for poll-tax is erroneously entered upon said poll-tax roll, or whenever the assessor has failed to note the payment of a poll-tax lawfully assessed, if paid, the board of supervisors may, upon proof thereof, order the necessary correction to be made on the poll-tax roll and the assessment-roll whereon the same may appear. History: Enacted March 12, 1872; repealed March 24, 1874, Code §3860. POLL-TAX TO BE A LIEN ON PROPERTY, WHEN. If any person, assessed for a property-tax, has not paid to the assessor the poll-tax due from him, or for which he is liable, it, with thirty-three and one third per cent in addition thereto, constitutes a lien upon the property assessed to such person, to attach from the first Monday in March in each year, and must be col §§ 3861, 3862 (1024) POLL-TAX PAID INTO WHAT FUND. [Pt. III. lected in the same manner and at the same time as delinquent taxes are collected. History: Enacted March 12, 1872; amended March 24, 1874, Code § 3861. PROCEEDS OF POLL-TAX, TO WHAT FUND PAID. The proceeds of the poll-tax must be paid to the county treasurer, as provided by law, for the exclusive use of the state school fund, and shall, by such treasurer, be paid to the state as other moneys belonging to the state. History: Enacted March 12, 1872; amended March 22, 1880, Code Applied, cited, construed, referred to, etc., in: Savings & L Soc. vs. San Francisco, 131 Cal. 356, 359, 63 Pac. Rep. 665 (cited). § 3862. COMPENSATION OF ASSESSOR FOR COLLECTING POLLTAX. The assessor, for services rendered in the collection of poll-taxes, shall receive the sum of fifteen per cent; and the collector, for services rendered in the collection of poll-taxes on the delinquent-list (including the publication), shall receive the sum of twenty-five per cent on all delinquent poll-tax collected by him. History: Enacted March 12, 1872; amended March 24, 1874, Code 1. Applied, cited, construed, referred to. 2, 3. Constitutionality of section. 4. Assessor of city and county of San Francisco. § 12. See Matter of Dodge, 135 Cal. 512, 517, 518, 67 Pac. Rep. 973. 3. Overruled in effect by subsequent decisions. See par. 4 this note. 4. ASSESSOR OF CITY AND COUNTY OF SAN FRANCISCO is not entitled to retain to himself any fees or perquisites for performance of his official duty, and hence cannot receive to his own use percentage on poll-taxes provided for in this section; he is entitled to receive only salary fixed by charter of city and county therein declared to be "in full compensation for all his services" (Beatty, C. J., dis. op.).-In Matter of Dodge, 135 Cal. 512, 517, 67 Pac. Rep. 973. See County of Humboldt vs. Stern, 136 Cal. 63, 67, 68 Pac. Rep. 324; Agard vs. Shaffer, 141 Cal. 725, 75 Pac. Rep. 343; Humiston vs. Shaffer, 145 Cal. 195, 198, 78 Pac. Rep. 651. §3865. COUNTY TREASURERS TO SETTLE WITH CONTROLLER UPON HIS ORDER. The treasurers of the respective counties must at any time, upon the order of the controller and treasurer of state, settle with the controller, and pay over to the treasurer all moneys in their possession belonging to the state. History: Enacted March 12, 1872, founded upon § 102 Act May 17, 1861 (Stats. 1861, p. 451), as amended by Act April 4, 1864 (Stats. 1864, p. 514); as amended March 28, 1870, Stats. 1869-70, p. 423. § 3866. SEMIANNUAL SETTLEMENTS OF COUNTY TREASURERS. The treasurers of all the counties, or cities and counties, of this state, must, between the fifteenth and thirtieth days of December and May of each year, proceed to the state capitol and settle in full with the controller of state, and pay over in cash, to the treasurer of state, all funds belonging to the state which have come into their hands, as county treasurers, before the close of business on and including the first Monday of said months, except principal and interest received on account of state school lands, which shall only be settled for up to and including the last day of the month prior to the month of settlement; [Controller to notify county treasurer of state school money.] Provided, that the controller of state shall, on or before the fifteenth day of the month in which settlement is to be made, notify the treasurer of each county [of] the amount of state school money which will be due the state from his county in the then pending settlement; [County treasurer to retain same.] The county treasurer shall thereupon and thereby be authorized to retain in the treasury of his county the said amount of state school money, and shall at the time of paying over, in cash, to the treasurer of state, all other funds belonging to the state which have come into his hands as county treasurer, as aforesaid, File with the treasurer of state his certificate, stating the amount so retained; and the said certificate shall, for all purposes, be deemed and Counted as cash in the state treasury to the amount therein stated, and shall be so accepted by each county treasurer on the payment of the apportionment of school moneys due his county. Pol. C.-65 13867-3870 (1026) TREASURER TO SETTLE-REPORT TO AUDITOR. [Pt. III. [How balances are to be paid.] On the making of the apportionment of school moneys due to the respective counties, and cities and counties, if there shall be a balance due the county, the treasurer of state shall immediately pay the same, and if there shall be a balance due the state, the county treasurer shall immediately pay the same into the state treasury. [Controller may defer settlement.] If, in the opinion of the controller of state, it appears from the report of the county auditor that sufficient propertytax has not been collected to make it for the interest of the state that a settlement should be made, the controller shall defer the settlement until the next regular settlement. No mileage, fees, or commissions shall be allowed any officer for any deferred settlement; provided, that in case any settlement is so deferred, the county auditor, in his next report to the controller of state, shall include therein all moneys required to be reported since the date of his last report upon which a settlement was made. History: Enacted March 12, 1872; amended March 24, 1874, Code Amdts. 1873-4, p. 165; March 30, 1876, Code Amdts. 1875-6, p. 64; March 28, 1878, Code Amdts. 1877-8, p. 66; March 31, 1891, Stats. and Amdts. 1891, p. 450; February 28, 1893, Stats. and Amdts. 1893, pp. 56-57. § 3867. TREASURER NEGLECTING TO SETTLE, PENALTY. Every county treasurer who neglects or refuses to appear at the office of the controller and treasurer at the times specified in this chapter, and then and there to settle and make payment as required by this chapter, shall forfeit to the state of California one thousand dollars, to be recovered in an action brought by the attorney-general in the name of the controller. History: Enacted March 12, 1872; amended March 28, 1895, Stats. and Amdts. 1895, p. 337. Applied, cited, construed, referred to, etc., in: People ex rel. Attorney-General va Reis, 76 Cal. 269, 279, 18 Pac. Rep. 309 (cited). The § 3868. SEMIANNUAL REPORTS OF COUNTY AUDITORS. auditor of each county, between the first and tenth day of each month in which the treasurer of his county is required to settle with the controller, must make, in duplicate, and verify by his affidavit, a report to the controller of state, in such form as the controller may desire, showing specifically the amount due the state from each particular source of revenue at the close of business on and including the first Monday of the month in which settlement is required, except principal and interest received on account of state school lands, which shall be reported up to the end of the previous month. History: Enacted March 12, 1872, founded upon § 102 Act May 17, 1861 (Stats. 1861, p. 451), as amended by Act April 4, 1864 (Stats. 1864, p. 514); as amended March 28, 1870, Stats. 1869-70, p. 423; March 28, 1878, Code Amdts. 1877-8, p. 66; February 28, 1893, Stats. and Amdts. 1893, pp. 55-56. § 3869. AUDITOR TO TRANSMIT REPORT TO CONTROLLER BY MAIL. The auditor must at once transmit by mail or express to the controller one copy of the report, and must deliver the other copy to the treasurer of his county. History: Enacted March 12, 1872. § 3870. FAILURE OF AUDITOR TO MAKE REPORT, PENALTY. Every auditor who fails or refuses to make and transmit the report required by this |