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§ 3876. Expenses of county treasurer. Continuous appropriation. The county treasurer in the settlement shall receive from the state his actual expenses necessarily incurred in making the trip from the county seat to Sacramento and return to the county seat. The sum of seven thousand five hundred dollars is hereby continuously appropriated from the state treasury for each fiscal year to carry out the provisions of this section. The controller is hereby authorized to draw his warrant in favor of the respective county treasurers on consummation of the settlement with the state and the treasurer of state is directed to pay the same. (Amendment approved 1915; Stats. 1915, p. 499.]

Fees, mileage and commissions for making settlements: See ante, $$ 3866, 3871.

Legislation 8 3876. 1. Enacted March 12, 1872. 2. Amended by Stats. 1915, p. 499.

§ 3877. Controller may examine books of any revenue-officer. The controller may examine the books of any officer charged with the collection and receipt of state taxes.

Legislation § 3877. Enacted March 12, 1872. § 3878. Prosecution of officer defrauding state. If he believes any officer has been guilty of defrauding the state of revenue, or has neglected or refused to perform any duty relating to the revenue, he must direct the attorney-general, or other counsel, to prosecute the delinquent. (Amendment approved 1895; Stats. 1895, p. 337.)

Legislation § 3878. 1. Enacted March 12, 1872. 2. Amended by Stats. 1895, p. 337.

$ 3879. Controller may designate county in which proceedings had. When any law in relation to the revenue of the state has been so far violated as to require the prosecution of the offender for a criminal offense, or proceedings against him by civil action, the controller may designate the county in which the prosecution or proceeding may be had.

Legislation & 3879. Enacted March 12, 1872. § 3880. Special counsel may be employed; expenses. The controller or attorney-general may employ other counsel than the district attorney, and the expenses must be audited by the board of examiners and be paid out of the state treasury.

Legislation & 3880. Enacted March 12, 1872.

rers.

CHAPTER XI.

Miscellaneous Provisions. 3881. Clerical errors in assessment-books; corrections. § 3882. Omissions, etc., in delinquent-lists, how corrected. § 3883, Publication of corrected delinquent-lists. § 3884. Initial letters, abbreviations, and figures may be used. § 3885. No assessment illegal for informality or delay. $ 3886. Fines, forfeitures, and penalties paid into county treasury:

[Repealed.] 8 3887. Who liable for taxes on mortgaged or pledged personal or real

estate. [Repealed.] § 3888. Taxes payable in lawful money of United States. § 3889. Annual settlements of assessors, district attorneys, and treasui$ 3890. Officers to perform only duties of their own offices. 8 3891. When this title takes effect. § 3892. Saving clause. 3893. Compensation of assessor and auditor for extra services. [Re

pealed.] $ 3894. Deputies for assessors. [Repealed.] § 3895. Compensation of deputies. [Repealed.] § 3896. State board may dispense with duplicate assessment-book. [Re.

pealed.) § 3897. Sale of property sold to state for taxes. Publication of notice.

Copy mailed to last owner. Sale to highest bidder. When property may be sold for less than taxes and penalties. Expense of notice.

When advertising may be at county expense. § 3898. Distribution of moneys received at sale. Deed to purchaser.

Form. No charge for deed. Tax collector's report of sales.
Recorder's notations. Refund to purchaser not finally awarded

property.
$ 3898a. Transfer to university of lands acquired by tax sales.
$ 3899. Action for taxes over three hundred dollars.
§ 3900. Officials may designate where action shall be commenced.

§ 3881. Clerical errors in assessment-books; corrections. Clerical omissions or errors or defects in descriptions or defects in form in any assessment-book, when it can be ascertained from the assessment-book or from the assessor's maps or block-books, or from the list furnished by the property owner, what was intended to be assessed, or what should have been assessed, may, with the written consent of the district attorney, he supplied or corrected by the assessor at any time after the assessment was made, prior to the sale for delinquent taxes; provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the board of supervisors shall also be necessary to said change; and provided further, that where said change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least five days' notice of the time when the matter will be heard by the board of supervisors and he may-at such time present any objections he may have to such change to the board of supervisors, and their decision in the matter shall be conclusive. The date and nature of every such correction shall be entered on the assessment-book opposite said assessment and the written authority therefor shall be tiled by the assessor with the auditor and preserved by the auditor as a public record, and he shall make the proper charges or credits in his account with the tax-collector. In the city and county of San Francisco the written consent of the city attorney shall have the same force and effect as the written consent of the district attorney. [Amendment approved 1907; Stats. 1907, p. 755.]

Assessment-book.

1. Original. What to contain: Ante, $ 3650.
2. Duplicate. When delivered, and affidavit: Ante, $ 3732.

3 Errors, omissions or defects in correction: See post, $8 3882, 3883.

Legislation § 3881. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1875–76, p. 59. 3. By Stats. 1895, p. 337. 4. By Stats. 1901, p. 653. 5. By Stats. 1907, p. 755.

§ 3882. Omissions, etc., in delinquent-lists, how corrected. 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.

Errors, omissions or defects, correction of: See ante, $ 3881; post, § 3883.

Legislation § 3882. Enacted March 12, 1872. § 3883. Publication of corrected delinquent-lists. The publication must be made in the same manner as the original publication, and for not less than one week.

Errors, omissions or defects, correction of: See ante, $$ 3881, 3882.

Legislation § 3883. Enacted March 12, 1872. $ 3884. Initial letters, abbreviations, and figures may be used. In the assessment of land, advertisement and sale thereof for taxes, initial letters, abbreviations, and the figures may be used to designate the township, range, section or part thereof, and such other abbreviations as may be approved by the state board of equalization; provided, a written or printed explanation of such abbreviations shall appear on each page of the assessment roll or book. (Amendment approved 1901; Stats. 1901, p. 654.)

Legislation & 3884. 1. Enacted March 12, 1872. 2. Amended by Stats. 1901, p. 654.

§ 3885. No assessment illegal for informality or delay. 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.

Legislation § 3885. Enacted March 12, 1872. $ 3886. Fines, forfeitures, and penalties paid into county treasury. [Repealed 1895; Stats. 1895, p. 338.]

Legislation § 3886. 1. Enacted March 12, 1872. 2. Repealed by Stats. 1895, p. 338.

§ 3887. Who liable for taxes on mortgaged or pledged personal or real estate. (Repealed 1880; ('ode Amdts. 1880, p. 17.)

Legislation & 3887. 1. Enacted March 12, 1872. 2. Repealed by ('ode Amdts. 1880, p. 17.

§ 3888. Taxes payable in lawful money of United States. Taxes must be paid in the lawful money of the United States. A tax levied for a special purpose may be paid in such funds as may be directed. (Amendment approved 1895; Stats. 1895, p. 338.]

Legal tender notes to be received at par for taxes: Stats. 1880, p. 8.

Legislation § 3888. 1. Enacted March 12, 1872. 2. Amended by act of April 1, 1872. 3. By Stats. 1895, p. 338.

§ 3889. Annual settlements of assessors, district attorneys, and treasurers. 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.

Legislation § 3889. Enacted March 12,-1872. § 3890. Officers to perform only duties of their own offices. 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, per: form the duties required of any other officer under this title.

Legislation § 3890. Enacted March 12, 1872. § 3891. When this title takes effect. 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 either of the codes, or putting into effect any part of either; nor to an act approved Mareh 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 twenty-second, cighteen hundred and seventy-two, entitled an act to put into effect certain parts of the codes and provide for their publication. [Amended by Act of April 1, 1872.]

Legislation 3891. 1. Enacted March 12, 1872, 2. Amended by act of April 1, 1872.

$ 3892. Saving clause. 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 passel.

Legislation § 3892. Enacted March 12, 1872. § 3893. Compensation of assessor and auditor for extra services. [Repealed 1895; Stats. 1895, p. 338.]

Legislation § 3893. 1. Added by act of April 1, 1872. 2. Repealed by Stats. 1895, p. 338. § 3894. Deputies for assessors. (Repealed 1895; Stats. 1895, p. 338.]

Legislation & 3894. 1. Added by act of April 1, 1872. 2. Repealed by Stats, 1895, p. 338.

§ 3895. Compensation of deputies. [Repealtd 1995; Stats. 1995, p. 338.]

Legislation § 3895. 1. Added by act of April 1, 1872. 2. Repealed by Stats. 1895, p. 338.

§ 3896. State board may dispense with duplicate assessment-book. [Repealed 1895; Stats. 1895, p. 338.]

Legislation § 3896. 1. Added by act of April 1, 1872. 2. Repealed by Stats. 1895, p. 338.

$ 3897. Sale of property sold to state for taxes. Publication of notice. Copy mailed to last owner. Sale to highest bidder. When property may be sold for less than taxes and penalties. Expense of notice. When advertising may be at county expense. Whenever the state shall become the owner of any property sold for taxes and the deed to the state has been filed with the controller as provided in section 3785, the controller may thereupon by a written authorization direct the tax-collector of the county or city and county to sell the property or any part thereof as in his judgment he shall deem advisable in the manner following: He must give notice of such sale by first publishing a notice for at least three successive weeks in some newspaper published in the county or city and county, or if there be no newspaper published therein, then by posting a notice in three conspicuous places in the county or city and county, one of which shall be at the United States post-office nearest the land, in addition to a notice conspicuously posted on the land itself for the same period. Such notices must state specifically the place of and the day and hour of sale and shall contain a description of the property to be sold and shall also contain a detailed statement of all the delinquent taxes, penalties, costs, interest, and expenses up to the date of such sale and shall give the name of the person to whom the property was assessed for each year on which there may be delinquent taxes against said property or any part thereof and said notice shall also embody a copy of the authorization received from the controller. It shall be the duty of the tax-collector' to mail within five days after the publication of said notice of sale a copy of said notice, postage thereon prepaid and registered, to the party to whom the land was last assessed next before the sale, at his last known post-office address. At the time set for such sale, the tax-collector must sell the property described in the controller's authorization and said notices, at public auction to the highest bidder for cash in lawful money of the l'nited States; but no bid shall be received or accepted at such sale for less than the amount of all the taxes levied upon such property and all costs and penalties for every year delinquent as shown by the delinquent-rolls for said years to the date of the execution of the deed to the state, and all expenses accrued to the date of the sale under this section, together with interest at seven per cent per annum from the first day of July following delinquency in each of said years to the date of the sale hereunder, computed upon the aggregate amount of such delinquent taxes, penalties and costs; provided, however, that if the board of supervisors of the county, or city and county, in which any such property is situate, shall by resolution entered upon their minutes, declare that, in their judgment, the property so owned by the state, and particularly described in said resolution, is not at that time of value great enough that it can be sold by the state for a sum equal to the amount of all taxes levied upon said property, and all interests, costs and penalties and expenses up to the date of such sale, and that it would be to the best interest of the state to sell the said property for a sum to be stated in said resolution less than

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