USA > California > Alameda County > Alameda > Directory of the township and city of Oakland : together with the townships of Brooklyn and Alameda, for the year 1869 > Part 3
USA > California > Alameda County > Brooklyn > Directory of the township and city of Oakland : together with the townships of Brooklyn and Alameda, for the year 1869 > Part 3
USA > California > Alameda County > Oakland > Directory of the township and city of Oakland : together with the townships of Brooklyn and Alameda, for the year 1869 > Part 3
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SEc. 11. Between the first Monday in March and the first Monday in August, in each year, he shall ascertain, by diligent inquiry and examination, all property within the corporate limits of said city, real or personal, subject to taxation, and also the names of all persons, corporations, associations, companies or firms, owning, claiming or having the possession or control thereof; and he shall determine the cash value of all such prop- erty, and shall list and assess the same to the person, firm, cor- poration, association or company, owning or having the posses- sion, charge or control thereof; provided, that real property shall be assessed to the person, firm, corporation, association or company, owning or having possession, charge or control thereof, and to all owners and claimants, known and unknown ; and, provided, further, that where the owner is unknown to the Assessor, it shall be assessed to unknown owners. For the pur- pose of enabling the Assessor to make such assessment, he shall demand from each person and firm, and from the President, Cashier, Treasurer or Managing Agent of cach corporation, association or company within the city, a statement, under oath or affirmation, of all the real estate and personal property within the city limits, owned or claimed by, or in the possession or control of, such person, firm or corporation, association or company. If any person, officer or agent, shall neglect or refuse, on the demand of the Assessor, to give, under oath or affirmation, the statement required by this section, the Assessor shall make an estimate of the value of the taxable property
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which such person, officer or agent neglected or refused to ren- der, under oath or affirmation, and the value so fixed by the Assessor shall not be reduced by the Board of Equalization.
SEC. 12 At the same time and in the same manner as the other lists of property herein required are given, each and every person shall deliver, under oath or affirmation, to the Assessor, a similar list of all the real estate, with the improvements thereon, if any, and other personal property, which he, and the firm of which he is a member, and the corporation, association or company, of which he is President, Cashier, Treasurer, Secretary, Trustee or Managing Agent, owns, claims or has charge, pos- session or control of, within the limits of the city, which list shall particularly describe each block or plot, or if less than a block, each lot, so that each may be found and known by reference to the official map of said city; also, all vessels, steamers and other water crafts; also, oyster beds, and, extent and location thereof; and shall also specify each and all deposits, and with whom such deposits are made, and the place or places in which the same may be found ; also, all bonds, notes, mortgages, due bills and other evidences of debt, together with all money and gold dust ; and shall also specify the kind and nature of all other personal property belonging to, or under the control, charge, or in the possession of, him or them.
SEG. 13. If any person shall wilfully make, or give, under oath or affirmation, a false list of his, her or their taxable prop- erty, under his or her control, such person shall be deemed guilty of perjury, and upon conviction thereof, shall be punished there- for as is by law provided for the punishment of perjury.
SEC. 14. If any person shall give the Assessor a false name, or shall refuse to give his or her name, or shall refuse to give a list of property theretofore provided, or shall refuse to swear, or affirin, to such list, he or she shall be deemed guilty of a mis- demeanor, and shall be arrested upon complaint of the Assessor, and upon conviction before the Mayor, or a Justice of the Peace, he or she shall be punished by a fine, of not less than ten dollars nor more than five hundred dollars, or by imprisonment, not less
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than two days nor more than two months, or by both such fine and imprisonment.
SEC. 15. It shall be the duty of the Assessor to prepare a tax list or assessment roll, alphabetically arranged, in the book furnished for that purpose, in which shall be listed or assessed all the real estate, and improvements on real estate and on public lands, and all personal property within the limits of the city. And he shall set down in separate columns :
First-The names of the taxable inhabitants, firms, incor- porated companies, or associations, in alphabetical order, if known; if unknown, the property shall be assessed to unknown owners; and if any person shall refuse to make a statement of his property, under oath, as required, that fact shall be noted under his name.
Second-All real estate and improvements, taxable to each inhabitant, firms, incorporated companies, or associations, de- scribed by "plots," " blocks," "lots," or fractions of lots, where it can be done; and where it is by plots, give, as near as may be, the number of acres ; and if any lands or improvements have not been plotted, then describe the same by metes and bounds, and the number of acres, and location ; provided, that when two or more parties claim, or give a description of, the same land, it shall be assessed to each party making such claim, or giving such description, according to the estimated value of the claims of each.
Third-The cash value of real estate, and the improvements thereon.
Fourth-The cash value of all the improvements on real estate, where the same is assessed to a person other than the owner of said real estate.
Fifth-The cash value of all personal property, except im- provements on real estate or public lands, taxable to each.
Sixth-The total value of all property taxable to each.
And no further description of personal property than that required by the foregoing provisions of this section shall be
(3)
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needed, or be requisite, to render the assessment binding and effective.
SEG. 16. On or before the first Monday in August, in each year, the Assessor shall complete his list or assessment roll, and shall attach his certificate thereto, and deliver it and the books, and any map he may have accompanying the same, to the Clerk of the city; and the Clerk shall thereupon notify the Board of Equalization, and the tax payers, of the facts, by posting three notices, specifying the time of the meeting of said Board for the purpose of equalizing the taxes. Said roll shall be kept open in his office, for public inspection.
SEG. 17. It shall be lawful for the Assessor, at any time sub- sequent to the first Monday in August, and prior to the last Sat- urday in October, of each year, to assess any property which shall not be on the regular list, and he shall enter such assess- ment in a separate portion of the tax list or assessment roll, under the head of "Subsequent Assessments," and shall deliver the original assessment, or a true copy thereof, to the Clerk of said city, to be by him compared with the entries on the assess- ment roll, which subsequent list shall be certified to by the Assessor.
BOARD OF EQUALIZATION.
Sic. 1S. The Mayor of said city, the President of the City Council, the City Marshal and the Clerk of the city, shall con- stitute a Board of Equalization, and said Clerk shall be the Clerk of said Board. The Board shall meet on the second Monday of August, and shall continue in session from time to time, until the business of equalization, presented to them, is disposed of ; provided, however, they shall not sit after the first Monday in September, except as hereinafter provided. The Board of Equalization shall have power to determine all complaints made in regard to the assessed value of any property, and may change and correct any valuation, either by adding thereto, or deducting therefrom, if they deem the sum fixed in the assessment roll too small or too great, whether said sum was fixed by the owner
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or the Assessor; except, that in cases where the person com- plaining of the assessment has refused to give the Assessor his list, under oath, as required under this Act, no reduction shall be made by the Board of Equalization, in the assessment made by the Assessor ; and if the Board of Equalization shall find it necessary to add to the assessed valuation of property on the assessment roll, they shall direct the Clerk to make a list of the names of all persons whose assessments have been so added, to and opposite the name of each person on said list they shall state the amount so added on the assessment roll, a copy of which list, certified to by said Clerk, shall be posted at some public or con- spienous place in said city, which list shall be posted prior to the first Monday in September; and it shall also contain a notice that the Board of Equalization will again meet, on the second Monday of September, to hear and determine any and all com- plaints in relation to said increased assessment. And the Board shall meet on the second Monday of September, for said purpose, and may. if necessary, continue in session, from time to time, during said week ; but no person shall be entitled to be heard in the matter, unless he shall make affidavit that he did not appear before said Board in Angust, or if he did so appear, that he had no knowledge of such increased assessment or valuation while said Board were in session in September; and any and all changes, which said Board shall then make, shall at once be entered on the assessment roll or list, and the same shall also be noted on the original increased assessment list.
SEG. 19. During the session of the Board of Equalization, the Clerk shall enter upon the assessment roll all the changes. and corrections made by the Board, and he shall also add up the columns of valuation of each description of property on the roll ; and on or before the third Monday in September, as to the original assessment roll, and on or before the second Monday in November, as to the subsequent assessment roll, he shall deliver a corrected roll, duly certified by him, or a certified copy thereof, to the Tax Collector.
Sto. 20. Upon the first Monday in November, the Board
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of Equalization shall again meet, to equalize the subsequent assessment made by the Assessor, and to hear complaints, as provided in the foregoing sections. A quorum of said Board shall consist of three of any of the persons composing said Board, and a quorum of said Board shall be sufficient to consti- tute the Board of Equalization, and for the transaction of busi- ness ; and, should the Clerk be absent at any of the meetings of said Board, said Board may appoint one of their number to perform his duties herein described, during his absence.
DUTIES OF TAX COLLECTOR.
SEG: 21. The City Marshal, who shall be ex officio Tax Col- lector, before entering upon the duties of his office, shall execute to the City of Oakland an official bond, with two or more suffi- cient sureties, in such sum as the City Council may direct, and to be approved by the Mayor, conditioned for the faithful per- formance of all the duties of City Marshal and all the duties of Tax Collector, as required by law, or as may be required by virtue of any ordinance of the city, and shall take the oath of office, which shall be indorsed upon his certificate of election or appointment.
SEG. 22. The Tax Collector is hereby authorized and em- powered, and it shall be his duty, upon the entry of any assess- ment of movable property, to any firm, person, corporation, association or company, who does not own real estate within the city, to demand forthwith the payment of the taxes ; and if any such person, firm, corporation, association or company, shall neglect or refuse to pay such taxes, the Tax Collector shall seize sufficient of the personal property of the party so neglect- ing or refusing to pay, to satisfy the taxes and costs, and shall post a notice of such seizure, with a description of the property, and the time and place where it will be sold, in three public places in the city, and shall, at the expiration of five days, proceed to sell, at public auction, at the time and place men- tioned, to the highest bidder for cash, a sufficient quantity of said property to pay the taxes and expenses incurred ; and for
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this service the Tax Collector shall be allowed from the delin- quent party a fee of three dollars, and the same mileage that a Sheriff would be entitled to receive for traveling to the place to make a levy ; and upon payment of the purchase money, he shall deliver to the purchaser the property sold, together with a cer- tificate of sale, and the amount of taxes or assessments and expenses thereon, for which the property was sold, whereupon the title to the property so sold shall vest absolutely in the pur- chaser.
SEC. 23. The Tax Collector shall, on the first Monday in each month, return to the Clerk a list of all collections made under the preceding section, and it shall be the duty of the Clerk to mark the word "paid " on the original, or subsequent assessment roll, opposite the name of each party whose taxes are so paid, as soon as the same shall have been delivered to him.
SEC. 24. The Tax Collector, upon receiving the assessment roll, or the duplicate thereof, shall proceed to collect the taxes, and shall forthwith give notice, by publication in a newspaper, if there be one published in the city, and if not, by posting three notices in three public and conspicuous places in the city, that the city taxes are due and payable, and that the law in re- gard to their collection will be strictly enforced. The Tax Col- lector shall be chargeable for all the taxes on the roll assessed.
SEC. 25. Whenever any tax is paid to the Tax Collector, he shall mark the work "paid," and the date of the payment. oppo- site the name of the person, or the description of the property, liable for such tax, and shall give a receipt therefor, specifying the amount of the assessment, the amount of the tax, and a de- scription of the property assessed; but the Tax Collector shall not receive any taxes on the real estate for any portion less than the least subdivision entered on the assessment roll; provided, always, that an owner of an undivided real estate may pay the proportion of taxes due on his interest there!n.
SEC. 26. On the third Monday in November, of each year, the Tax Collector, at the those of his official duties on that day, shall enter upon the assessment roll, or duplicate, as the case
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may be, a statement, that he has made the levy upon all the property therein assessed, the taxes upon which have not been paid, and shall immediately ascertain the total amount of taxes then delinquent, and he shall immediately enter in a book, to be styled "The Delinquent Tax List," a list of all persons and property then owing taxes, in the manner entered in the assess- ment roll, to which the Tax Collector shall append his certifi- cate, and in said certificate he shall set forth that the persons and property set forth in said delinquent list have not paid the taxes therein assessed, and that all those having paid taxes have been duly marked on the assessment roll "paid," and he shall certify the same, by his oath, before the Clerk of the city, who, for all purposes connected with city offices and business, is hereby authorized to administer oaths; which delinquent tax list, certificate and oath, shall be completed, and the same de- livered, together with the assessment roll, or duplicate, as the case may be, by the first Monday in December, to the City Clerk, and, after the third Monday in November, the Tax Col- lector shall receive no taxes.
SEC. 27. The Tax Collector shall, on the first Monday of each month, and oftener, if required by the City Council, pay over to the City Treasurer, all the moneys collected by him for taxes, and shall take the City Treasurer's receipt for the same, and he shall, at the same time, deliver to the Clerk of the city, a true, full, and correct account of all his transactions and receipts since his last settlement, as Tax Collector, made with the Treasurer, but he may retain duplicates of his receipts, in which statement he may set forth that all the money collected by him as Tax Collector has been paid to the Treasurer, and the Clerk shall file the same. On the first Monday of December, in each year, the Tax Collector shall attend at the office of the City Clerk, and they shall carefully examine the assessment roll, and if there be a duplicate, compare it with the original, and they shall foot up the taxes which are not marked "paid,"sand deduct said amount from the whole amount of taxes, and the Clerk shall credit the Tax Collector with the amount of the delinquent taxes, and
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charge him with the balance. The Clerk shall also Teredit the Tax Collector with the sum specified in the Treasurer's receipts, giving the amount and date of each receipt, and shall thereupon strike the balance, and make full and final settlement.
SEc. 28. If the Tax Collector shall refuse, or wilfully neglect, for a period of five days, to make full payment to the Treasurer, of all the taxes collected by him, and to present the receipt or receipts thereof to the Clerk, and make a fullland_final settle_ ment, as in this Act provided, he and his sureties shall be held liable to pay the full amount of taxes charged upon the assess- ment roll, and the City Attorney shall immediately cause suit to be brought against him and his sureties, for the full amount due on the assessment roll, and if such suit is brought, no credit or allowance whatever shall be made for the delinquent taxes outstanding.
SEC. 29. It shall be the duties of the City Marshal, the Tax Collector, the Treasurer, the Clerk, and the Assessor, whenever required by the City Council, to make their reports to the said Council, and in the manner required of them, and in their re- ports to embody all the matters and information required per- taining to the duties of their respective offices.
SEC. 30. If the Assessor, or the Clerk, or Treasurer, or Mar- shal, or the Tax Collector, shall wilfully neglect, or refuse, to perform any of the duties enjoined on him by the provisions of this charter, or the duties properly imposed upon them by virtue of any ordinance passed by the City Council, he shall be guilty of a misdemeanor in office, and, upon conviction thereof, before any Justice of the Peace, he shall be punished by a fine, of not more than five hundred dollars, or by imprisonment, not more than six months, or by both such fine and imprisonment, and his office shall forthwith become vacant.
SEC. 31. The City Clerk shall, within ten days after receiving the delinquent tax list, deliver the same, duly certified by him to be correct, as the same appears by the assessment roll, to the City Attorney.
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METHOD OF COLLECTING DELINQUENT TAXES.
SEC. 32. The City Attorney, upon the receipt of said delin- quent tax list, shall cause three notices to be posted, in the most public places in the city, setting forth that the said delinquent list has been delivered to him, and that unless the taxes are paid within five days, he will commence suits for the recovery of the same.
SEC. 33. The City Attorney is hereby authorized and re- quired immediately after the expiration of the five' days' notice in the previous mentioned sections, to commence actions, in the name of "The City of Oakland," against the persons so delin- quent, and against the real estate and improvements assessed to delinquents, and against all owners or claimants to the same, known or unknown; said actions sliall commence before the Mayor, acting ex officio as Justice of the Peace, or in any Jus- tice's Court in said city, or in the District Court of Alameda County, where the amount claimed is over two hundred dollars ; provided, that if the property be assessed to an unknown owner, then any fictitious name may be inserted, to represent such true owner or owners, as defendant in said cause.
SEC. 34. Upon filing the complaint in the District Court, or before the Mayor, or any Justice of the Peace of the city, a sum- mons shall be issued, as provided in civil cases.
SEC. 35. The summons issued upon cases in the District Court, arising under this Act, shall be served personally upon the defendant ; provided, that where the defendant does not reside in the County of Alameda, or if he is not found in the county by the Sheriff, or his deputies, it shall be served by de- positing a copy of the summons in the post office, directed to the defendant, and by posting a copy of the summons in a conspicu- ous place at the Court House door, for the period of twenty days; and it shall be the duty of the Sheriff, without order of Court, to post said summons in cases coming within this pro- vision, where the defendant does not reside, or is not found,
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within the county, and the service of the summons shall be deemed complete at the expiration of twenty days from the time of being thus posted.
SEC. 36. The summons issued from a Justice's or Mayor's Court, under the provisions of this Act, shall be made returna- ble on the tenth day from the date of its issuance, and shall. on the day of its issuance, be delivered to the Marshal or Constable, for service, and shall be served personally, at least two days be- fore the return day, and it shall be the duty of the officer in whose hands the summons is placed for service, on the second day after he has received the same, if he has been unable to find the de- fendant in the city, to deposit a copy of the summons in the post office of said city, directed to the defendant; and, also, to post a copy in a conspicuous place at the Council room door, for six days, at the end of which time the service shall be deemed com- plete, and for all purposes, shall be as effectual as if the summons had been served personally.
SEC. 37. The defendant may answer, which answer shall be verified :
First-That the taxes have been paid before suit.
Second-That the taxes and costs have been paid since suit, or that the property is exempt from taxation, under the provisions of an Act of the Legislature.
Third-Denying all claim, title, or interest in the property assessed, at the time of the assessment.
Fourth-Fraud in the assessment, or fraud in failing or neg- lecting to comply with the provisions of this Act, by which fraud, the party, or property assessed, has suffered injury.
Provided, however, that the acts herein required, after the assessment, shall be deemed directory merely, and no other answer shall be permitted.
SEC. 38. The delinquent list, or a copy thereof, duly certified as before provided, showing unpaid taxes against any person, or property, shall be prima facie evidence in any Court, to prove the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law, in rela-
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tion to the assessment and levy, have been complied with.
SEC. 39. In case judgment is rendered for the defendant, it shall be general, without costs, and may be entered in favor of some one or more of them, and against others, as in other civil cases; and in case judgment is for the plaintiff, it may be en- tered against such defendants as is found liable for the tax, and for such amount, or portion thereof, as he or they shall be ad- judged liable ; provided, no personal judgment shall be rendered, unless the person against whom it is rendered shall have been served with a summons, as in this Act provided, or unless he shall have appeared in the action. Judgment may be entered against the real estate and improvements, severally, for taxes, severally assessed and levied thereon, and when it shall appear upon the assessment roll, and not be disproved on the trial, that the real estate and improvements belong to the same person or persons, then judgment may be rendered against said real estate and improvements, jointly, for the taxes thereon, or such part thereof as may be adjudged .. Such judgments, docketed in the District Court, shall become liens against all property against which judgment is rendered, from the date of such assessment, and against all other real estate of the person assessed, subject to execution for the amount of any judgment against him from the time of such docketing, as in other civil cases, and the City Attorney may file transcripts of judgments rendered in Justice's Court, under this Act, with the County Clerk, and they shall become liens from and after such docket- ing; provided, however, that when the lien attaches against the property owing the taxes, such lien shall not be released until the delinquent taxes are paid thereon, and the Connty Clerk may issue executions thereon. Judgments may be rendered for want of an answer, as in other civil cases. In case any person shall be sued on land and improvements, of which he was the owner, or in which he had a claim, or interest, at the institution of the suit, and shall be discharged from personal liability, under an answer in conformity with the third subject matter of defence, as above referred to, and such lands, or improvements,
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