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by such person. (Amendment approved 1874; Code Amdts. 1873-74, p. 162.]

Legislation § 3846. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 162.

§ 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, thirtyseven hundred and ninety-five, and thirty-seven hundred and ninety-six, apply to such seizure and sale. [Amendment approved 1874; Code Amdts. 1873-74, p. 162.]

Legislation § 3847. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 162.

$ 3848. Debtors of persons owing poll-tax to pay poll-tax for such persons. Every person indebted to one who neglects or refuses, after demand, to pay 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.

Legislation § 3848. Enacted March 12, 1872. § 3849. What officers 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 pre. ceding section.

Legislation § 3849. Enacted March 12, 1872. § 3850. Debtor may charge his 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.

Legislation § 3850. Enacted March 12, 1872. § 3851. Receipt, delivery to purchaser or to person paying 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.

Legislation § 3851. Enacted March 12, 1872. § 3852. Receipt only evidence of payment. The receipt so delivered is the only evidence of payment.

Legislation § 3852. Enacted March 12, 1872. $ 3853. Monthly settlement of assessor with auditor for poll-taxes. 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 monthi, 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.

Officers neglecting to pay over public moneys: See Per. Code, $ $ 12.5, 426.

Legislation & 3853. Enacted March 12, 1872.

§ 3854. Assessor to return unused poll-tax receipts. On the first Monday in August, 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 three-dollar 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. [Amendment approved 1909; Stats. 1909, p. 363.]

Legislation § 3854. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 163. 3. By Stats. 1895, p. 336. 4. By Stats. 1909, p. 363.

§ 3855. Auditor to return receipts not used to the treasurer. The auditor must, as soon as the settlement is made, return to the treasurer the receipts not used.

Legislation & 3855. Enacted March 12, 1872. $ 3856. Treasurer, duty in relation to receipts. 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.

Legislation § 3856. Enacted March 12, 1872. § 3857. Assessor to keep roll of persons liable, and of 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 polltax, 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. (Amendment approved 1878; (ode Andts. 1877–78, p. 69.]

Legislation § 3857. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 163. 3. By Code Amots, 1877–78, p. 69.

§ 3858. Duties of auditor when roll returned to him. 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 poll-tax 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. "[Amendment approved 1897; Stats. 1897, p. 436.]

Legislation § 3858. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 163. 3. By Code Amdts. 1877–78, p. 70. 4. By Stats. 1895, p. 337. 5. By Stats. 1897, p. 436.

§ 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, 1j.on proof thereof, order the necessary correction to be made on the poll-tax roll and the assessment-roll whereon the same may appear.

Legislation § 3859. Added by Stats. 1901, p. 653. The original code § 3859, entitled “Assessor to note on assessment-roll persons refusing to pay poll-tax," was repealed by Code Amdts. 1873-71, p. 164,

§ 3860. Unpaid poll-tax a lien. 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. lected in the same manner and at the same time as delinquent taxes are collected. [ Amendment approved 1874; Code Amdts. 1873–74, p. 161.]

Legislation § 3860. 1. Enacted March 12, 1872. 2. Amended by ('ode Amdts. 1873–74, p. 164.

§ 3861. Proceeds paid to county treasurer for state school fund. 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. [Amendment approved 1880; Code Amdts. 1880, p. 17.]

Legislation § 3861. 1. Enacted March 12, 1872. 2. Amended by (ode Amdts. 1880, p. 17.

§ 3862. Compensation for collecting tax. 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. (Amendment approved 1878; ('ode Amdts. 1877-78, p. 70.]

Legislation § 3862. 1. Enacted March 12, 1872. 2. Amended by (ode Amdts. 1873–74, p. 164. 3. By Code Amdts. 1877–78, p. 70.

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CHAPTER X. Settlements With the Controller and Payments into the State Treasury.

$ 3865. County treasurer, settlements and payments by. $ 3866. Semi-yearly settlement of county treasurers, with state treas

Deferred settlements. $ 3867. Treasurer neglecting to settle, penalty. $ 3868. Semi-annual reports of county auditors. $ 3869. Auditor to send report to whom. $3970). Failure of auditor to make report, penalty. $ 3871. Deductions by controller on settlement. $ 3872. Manner of making payments into state treasury. $ 3873. Controller's statement, to contain what. $ 3871. County treasurer to file copy with auditor. $ 3873, Auditor to make certain entries. $ 3876. Expenses of county treasurer. Continuous appropriation, $ 3877. Controller may examine books of any revenue officer. $ 3878. Prosecution of officer defrauding state. $ 3879. ('ontroller may designate county in which proceedings had. $ 3880. Special counsel may be employed; expenses.

$ 3865. County treasurers, settlements and payments by. 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 possesion belonging to the state.

Legislation § 3865. Enacted March 12, 1872; based on Stats. 186970, p. 1233, § 102.

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§ 3866. Semi-yearly settlement of county treasurers with state treasurer. Deferred settlements. The treasurers of all of the counties, and 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 be settled for up to and including the last day of the month prior to the month of settlement. If, in the opinion of the controller of state, it appears from the report of the county auditor that sufficient taxes or other revenues have 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. (Amendment approved 1915; Stats. 1915, P. 660.]

Fees, mileage and commissions in making settlement: See post, $$ 3871, 3876.

Legislation § 3866. 1. Enacted March 12, 1872; based Stats. 1869-70, p. 423, § 102. 2. Amended by Code Amdts. 1873–74, p. 165. 3. By Code Amdts. 1875–76, p. 64. 4. By Code Amdts. 1877-78, p. 66. 5. By Stats. 1891, p. 450. 6. By Stats. 1893, p. 56. 7. By Stats. 1915, p. 660.

§ 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. (Amend ment approved 1895; Stats. 1895, p. 337.)

Legislation § 3867. 1. Enacted March 12, 1872; based Stats. 1869-70, p. 423, § 102. 2. Amended by Stats. 1895, p. 337.

§ 3868. Semi-annual reports of county auditors. The 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 aflidavit, 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. [ Ameniment approved 1893; Stats. 1893, p. 55.]

Legislation § 3868. 1. Enacted March 12, 1872; based Stats. 1869-70, p. 423, $ 102. 2. Amended by Code Amdts. 1877-78, p. 66. 3. By Stats. 1893, p. 5.).

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§ 3869. Auditor to send report to whom. 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.

Legislation & 3869. Enacted March 12, 1872; based on Stats. 1869.. 70, p. 423, § 102.

§ 3870. Failure of auditor to make report, penalty. Every auditor who fails or refuses to make and transmit the report required by this chapter, or any report or statement required by this title, forfeits 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. (Amend. ment approved 1895; Stats. 1895, p. 337.)

Legislation § 3870. 1. Enacted March 12, 1872. 2. Amended by Stats. 1895, p. 337.

§ 3871. Deductions by controller on settlement. In the settlement, the controller must deduct the mileage allowed to the county treasurer in making settlement, the state's portion of the repayments made under section three thousand eight hundred and twenty-four, the state's portion of all amounts refunded under section three thousand eight hundred and four, and any other amounts due the county, or city and county. (Amendment approved 189.5; Stats. 1895, p. 337.)

Fees, mileage and commissions for making settlement: See ante, § 3866; post, 3876.

Legislation § 3871. 1. Enacted March 12, 1872; baseil on Stats. 1869–70, p. 423, § 102. 2. Amended by Stats. 1895, p. 337.

§ 3872. Manner of making payments into state treasury. The manner of making payments into the state treasury is prescribed by sections four hundred and thirty-three, four hundred and thirty-four, four bun. dred and fifty-two, and four hundred and fifty-three of this code.

Legislation § 3872. Enacted March 12, 1872. § 3873. Controller's statement, to contain what. The controller must, after the treasurer has made settlement and payment, enter upon each copy of the auditor's report a statement showing:

1. The amount of money by the county treasurer paid into the state treasury.

2. The amounts authorized to be deducted under section three thousand eight hundred and seventy-one.

And must then return one copy of the report to the county treasurer. [ Amendment approved 189.5; Stats. 1895, p. 337.)

Legislation § 3873. 1. Enacted March 12, 1872; based Stats. 1969–70, p. 423, $ 102. 2. Amended by Stats. 1895, p. 337.

§ 3874. County treasurer to file copy with auditor. The county treas. urer must file with the auditor of his county the copy returned to him by the controller.

Legislation § 3874. Enacted March 12, 1872; based on Stats. 186970, p. 423, § 102.

§ 3875. Auditor to make certain entries. The auditor must then make the proper entries in his account with the treasurer,

Legislation § 3875. Enacted March 12, 1872; baseil Stats. 1869–70, p. 423, $ 102.

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