The San Francisco directory for the year 1869, Part 201

Author: Langley, Henry G
Publication date: 1858
Publisher: San Francisco : Commercial Steam Presses, S.D. Valentine & Sons
Number of Pages: 1076

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SEC. 4. Upon receiving the tax list of personal property from the Auditor, the Tax Collec- tor shall immediately give notice, by publication in three daily newspapers published in the county, that the taxes on personal property are due and payable, and such notice shall be con- tinned until the first Monday of August next succeeding ; he shall also cause a notice to the

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like effect to be addressed to cach person, firm, corporation, or association, named in said list, and shall deposit the same in the post-office in said city, for delivery, the names of the persons, firms, corporations, or associations, alone to be considered a full address for the purposes of this Act.

SEC. 5. All taxes on personal property remaining due and unpaid on the first Monday of August in each year shall then become delinquent, and the Tax Collector shall, at the close of his official business for that day. enter upon the personal property tax list a statement that he has made a levy upon all the property assessed in said list upon which the taxes have not been paid, and thereafter he shall charge two and one-half per cent on the amount of such delin- quent taxes, and on the first Monday in September then next following he shall charge two and one-half per cent additional on all such delinquent taxes on personal property then remain- ing due and unpaid. The taxes on special assessments of personal property, provided for in section one of this Act, shall become delinquent, and be subject to the additional charges above named, and the property assessed to be levied upon in the form and manner hereinbefore de- scribed at the expiration of thirty days after notice to the persons, firms, corporations or asso- ciations assessed, that such tax is due and payable. The additional charges on delinquent taxes provided for in this section shall be paid into the county treasury, for the use of the city and county : provided, that the delinquent taxes on personal property shall not be chargeable in addition to the percentage above imposed, with the five per cent now imposed by law in section thirteen of said Act of April twenty-ninth, eighteen hundred and fifty-seven.

SEC. 6. At any time after the first Monday in August of each year, the Tax Collector is authorized and required, in person or by deputy, to seize and take possession of any personal property on which the assessed taxes have not been paid, or any personal property belonging to any person, firm, corporation, or association, delinquent for taxes on personal property, and to sell, at public auction, sufficient thereof to satisfy the taxes due, and the costs of seizure and sale, upon giving notice of the time and place of sale, by publication once in any newspaper published in the county ; said time and place of sale shall be such as the Tax Collector may select, and shall be authorized to employ an Auctioneer to conduct said sales, all expenses being chargeable to the party or parties delinquent.

SEC. 7. In seizing and selling property in accordance with section six of this Act, the Tax Collector shall be governed by his judgment as to the quantity necessary to satisfy the taxes due, and costs ; and should the quantity taken by him prove more than necessary for the purpose named, the portion remaining unsold may be left at the place of sale, at the risk of and subject to the order of the person or persons delinquent, and all proceeds of sales over and above the amount due for taxes and costs, shall be returned by the Tax Collector to the person or persons on whose account the sale was made; and in case said person or persons cannot be found, or shall decline to receive said balance, then the Tax Collector shall deposit the amount with the County Treasurer, subject to the order of said person or persons; and if the same be not de- manded within six months from the date of deposit, then the Treasurer shall pay the same into the county treasury. And when no sufficient visible property can be found to pay said taxes or costs, or when the Tax Collector is in doubt whether said visible property is owned by the party taxed, or whether he has a legal right to seize the same, or when the property of an incorporated company shall be assessed, and the owner or owners of such personal property, seizable under section six of said Act of May ninth, eighteen hundred and sixty-two, or such incorporated companies do not pay said taxes on or before the first Monday in August of each year, it shall be the duty of the Tax Collector to commence an action against the owner or owners of such personal property, or against the person or persons taxed, or such incorporated company or companies, in the name of the People of the State of California, in any Court in said city and county of competent jurisdiction, for the amount of taxes against said personal property, or said persons, or said companies. And it is hereby made the duty of the District Attorney of said city and county to prosecute said action whenever required by the Tax Collector aforesaid ; and if judgment shall be obtained against the defendants in said action, ten per cent over and above the amount due shall be taxed and added to the costs against the defendants, for Attorney's fees, and all other costs of prosecution ; said ten per cent to be paid into the Urgent Necessity Fund of said city and county .- [Amendment April 4, 1864.]

SEC. 8. For seizing or selling personal property, as provided in this Act, the Tax Collector shall be entitled to charge and retain in each case, the sum of three dollars, and the same mileage that a Sheriff would be entitled to receive for traveling to the place to make a levy, the same to be added to the costs, and to be recovered from the delinquent party.

SEC. 9. The bill of sale of the Tax Collector shall vest full title to the property sold in the purchaser.

SUPPLEMENTAL XX .- An Act to facilitate the Collection of Delinquent Taxes in the City and County of San Francisco .- Act March 31, 1866.

SECTION I. On the Saturday next preceding the second Monday in September of each year,

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796

SAN FRANCISCO DIRECTORY.

the Tax Collector of said city and county shall have completed a list of the names, alphabetically arranged, of all persons, firms, corporations, and associations, who have not paid the taxes for the current fiscal year, on the personal property assessed to them, giving the name of each person. firm, corporation, or association, so delinquent for and owing sach taxes, and giving. opposite each name, the gross amount due for such taxes and costs, inclusive of twenty-five cents in each such case, which shall be charged and collected for the purpose of defraying the expenses of pub- lication of said list. The said publication of said list shall be made by not less than one inser- tion, one time per weck, for three successive weeks, in such daily newspaper, or a supplement thereto, published in said city and county, and in such form as the Mayor, Auditor, and Tax Collector, or a majority of them, may order, such order to be filed in the office of the Clerk of the Board of Supervisors ; the first insertion herein provided for, to be on or before the third Monday in said September. The said Tax Collector shall pay into the Special Fee Fund of said city and county each and every such sum of twenty-five cents, herein provided to be charged and collected, and the Board of Supervisors are hereby empowered to authorize payment, ont of said fund, of the necessary expenses of such publication.

SEC. 2. On and after the first Monday in January, in each year, the Tax Collector shall charge, on all taxes on personal property, then and for the then current fiscal year, remaining unpaid, five per cent thereof, which shall be in addition to all other costs and charges, now by law imposed in such cases. The Tax Collector shall pay into the Special Fee Fund of said city and county all sums of money so collected by him as such five per cent.

SEC. 3. The Sheriff and cach Constable in said city and county is hereby prohibited from releasing from levy and attachment any personal property on which any taxes are due and paya- ble to the State, and said city and county, or on which any such taxes, by course of law, have become a lien; also, from paying over to any creditor or other person the proceeds of sale, or any portion thereof, of any such personal property, on which any such taxes are so due, or have become a lien.

SEC. 4. The Treasurer of said city and county is hereby required to retain from any amount of money, due and payable from said city and county, to any person or persons owing and liable for any personal property or poll tax to the State and said city and county, or either, and to pay over to the Tax Collector such sum or amount as is due for such tax and costs : provided, the said Treasurer shall have been first served by the Tax Collector with a notice that such a tax is due, the amount thereof and costs, being mentioned in such notice. An assignment of any demand on the treasury shall in no wise defeat the object of this section.

SEC. 5. No order or decree for the distribution of any property of any decedent, shall be made by the Probate Judge, until the administrator or administrators, executor or executors, executrix or executrices, (as the case may be) shall have filed in the Probate Court, his or her or their good and sufficient affidavit, that all personal property taxes due the State and said city and county, that have attached to or accrued against the estate of such decedents, have been fully paid.

SEC. 6. The District Attorney shall pay into the Special Fee Fund of said city and county, all sums of money collected by him by law, as District Attorney's fees, in suits for the collection of delinquent personal property taxes, and the Board of Supervisors are hereby empowered to authorize, by resolution, to be paid out of the said fund such amount or amounts as they may deem necessary and proper, for the payment of such professional aid to [the] District Attorney, as he may need and employ, in such suits for the collection of delinquent personal property taxes : provided, such amount or amounts, so authorized, shall not exceed the sums of money so collected as District Attorney's fees, and paid into said fund by the said District Attorney.

SEC. 7. Whenever any person, party, firm, corporation, or association, shall have been served by the Tax Collector, or by a Deputy Poll Tax Collector, with a notice, written or printed, or both, that a certain person in his or their employ, and in such notice mentioned, has refused or neglected to pay a poll tax or poll taxes. then due and payable, the amount so due and payable being mentioned in such notice, then and immediately such person, party, firin, or corporation, and his or their personal property shall become liable and responsible for the amount so due, the same and equally as if the said person, party, firm, corporation, or association, had originally, and in the first instance, owed and been responsible for such poll tax or poll taxes : provided, that such liability shall not exceed the amount due and owing from such person, party, firm, or corporation, to such certain person mentioned in said notice : and, provided. also, that such per- son, party, firm, corporation, or association, shall not be compelled to pay such poll tax or poll taxes, until the expiration of five days after the date of service of such notice, inclusive of the day of service : and, provided, further, the names of a portion of all such certain persons, so owing poll taxes, and in one and the same employ, may be mentioned in one and the same notice.

SEC. 8. The interest of any person, a non-resident of this State, in any vessel registered in this State, whether such vessel be engaged in inland, foreign, or coastwise voyages and trade, or

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CONSOLIDATION ACT.

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be unemployed, shall be liable to seizure and sale for non-payment of taxes on such interest, the same as if such interest was the property of a resident of this State.

SEC. 9. Whenever, through error or design, any person shall have paid to the Tax Collector a less sum of money than was justly due on any certain picce or parcel of real estate, in said city and county, as shown by the assessment roll, and shall have received therefor the Tax Collector's receipt, the sum so paid being mentioned in such receipt, and such receipt purporting to be in full satisfaction of all the taxes due on such certain piece or parcel of real estate, while the assessment roll shows a greater amount than that mentioned in such receipt to have been due, then and in such case, the Tax Collector may enter upon the said assessment roll, opposite the description of such certain piece or parcel of real estate, and to the credit of the person and property assessed, the amount or sum so paid and mentioned in such receipt, in which case he shall deposit in the post-office in said city and county a notice of such short payment and credit ; also of the amount of balance due : such notice to be addressed to the person or persons assessed, or to the person who so paid such less sum, and shall enter upon the assessment roll the date of such notice being so deposited in such post-office. The balance remaining due shall, if unpaid at the time the taxes become due on said certain piece or parcel of real estate, for the next succeeding fiscal year, be added to such taxes for [the] next succeeding fiscal year, and become in every respect. for all the purposes of collection, a portion, part, and parcel thereof, but, when collected, shall be entered and credited in a proper manner in the proper books of the fiscal year in which the same first became due, and to the credit of the person and property assessed.

SEC. 10. The tax sale, for non-payment of taxes on real estate in said city and county, shall, in each year, be holden either in or in front of the Tax Collector's office, in said city and county, but, during the progress of such sale, may be adjourned from one to the other such place, whenever in the judgment of the Tax Collector circumstances may render necessary such an adjournment.

SEC. 11. The delinquent tax list, which the Tax Collector is by law required to cause to be published on or before the fourth Monday in November, in each year, shall be published in such daily newspaper, (or supplement thereto) published in said city and county, and in such form, in conformity to law, as the Mayor, Auditor, and Tax Collector, or a majority of them, may order ; the order thereof to be filed in the office of the Clerk of the Board of Supervisors of said city and county.

SEC. 12. The Tax Collector shall not be required to regard any instructions given him as to what portion of any certain piece or parcel of real estate described in the delinquent list, he shall sell for non-payment of taxes, unless such instruction is accompanied by an affidavit that the person giving and signing such instruction is the owner or owner [s] in possession of such piece or parcel of land as assessed, or of the portion thereof embraced in such instructions, and unless such instructions and affidavits are filed in the office of the said Tax Collector prior to the day first set and advertised for the commencement of the tax sale for the then current fiscal year.

SEC. 13. The Tax Collector may require from each bidder at the tax sale such deposit as he may deem a sufficient earnest and guarantee of the good faith of the bidder, which deposit he may, at his option, return to such bidder, or pay into the Special Fee Fund of said eity and county, in the event of such bidder becoming the purchaser, and failing to pay the balance due in conformity to the provisions of law, or failing to pay the full amount of such purchase, in accordance with the provisions of law.

SEC. 14. In the event of the sale for non-payment of taxes, of any piece or parcel of real estate, through error, accident, or misapprehension, on which the taxes for the then fiscal year had been paid, or which by law was exempt from taxation, the Tax Collector shall place on special deposit with the Treasurer, subject to the order of the purchaser, the amount paid there- for by such purchaser, and shall file with the Auditor an affidavit signed by himself, setting forth the facts and the reasons for such special deposit, and shall serve upon the purchaser aforesaid a notice of such deposit, if conveniently found, otherwise he shall deposit such notice in the post- office in said city and county. He shall also cause to be noted properly in the books of descrip- tion in his office, and in the office of the County Recorder, a condensed statement of the facts in relation to such proceedings and deposit, which shall be legal notice thereof.

SUPPLEMENTAL XXI .- An Act to provide for the Registration of the Citizens of this State .- Approved March 19, 1866.

The following is a condensation of the provisions of the Registry Law (see Statutes of Cali- fornia 1865-66, page 288, and Statutes 1868, page 647) so far as they relate to the qualifications of voters, and the mode and manner of preparing the poll lists or voting rolls .*

1. No one can exercise the right of suffrage in California unless his constitutional qualifica- tions are established by his name being on the GREAT REGISTER, which is a book kept in the

* We are indebted to the courtesy of Hon. Horace Hawes for the condensation referred to .- COMPILER.

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798

SAN FRANCISCO DIRECTORY.

office of each County Clerk throughout the State, wherein is to be entered, upon due proof, the name of every citizen who is by the Constitution invested with the elective franchise. A single exception is allowed in favor of those becoming of age within thirty-five days next pre- ceding the election at which they may. offer to vote.

2. No one can vote at any election appointed or authorized by law, unless his name be en- rolled on the POLL LIST of the election district where he resides, which list is to be made out previous to the election.

3. Every one must have his name on the poll list thirty days before the election, or if he applies to be enrolled afterward he must show a satisfactory reason for the delay.

4. No one can vote for any officer, either general or local, except in the particular election district where he resides, nor there, unless he has resided there for thirty days next before the election, except where a voter removes within the thirty days of the election from the precinct in which he is enrolled, in such a case he is entitled to vote where he resides on the day of election on obtaining a transfer .- [Amendment March 30, 1868. See Statutes, page 653.]

5. If any one is found enrolled in two districts at the time he offers his vote, then his vote is to be rejected.

6. The poll list serves only for the particular election for which it is made up. A new and distinct poll list is made up for each subsequent election, whether general, local, or special. It is not necessary or proper to cancel names upon the old poll list after the election is over. That list has then performed its office. It is functus officio-officially dead. Consequently, certificates of such cancellation or transfer upon, or from, such former poll lists, are wholly unauthorized. If, however, one has his name enrolled to vote at a particular approaching election, and after- wards, and thirty days before that election takes place, removes to another district, then he must have such former enrollment canceled in order to be enrolled in the district which he moves into.

7. In making out the poll lists, the Great Register serves as evidence of citizenship only. The present local residence of the voter must be ascertained by other means. The Great Register is no evidence on that point, even though the residence at date of registration be noted therein as the law requires.

8. Making out poll lists by simply copying from the Great Register, or copying a former poll list, is altogether illegal. 'The mode of proceeding in making out the poll lists will be found precisely defined in the Registry Act from Sections 18-32 inclusive, which in the pamphlet entitled " Citizen's Hand-book " (1867) constitute paragraphs 114-128 inclusive, (and the amendments thereto. Act March 30, 1868. See Statutes, pages 647, 655)-also vide " Intro- ductory Explanations " to the Registry Act in said pamphlet, paragraphs 13-96 inclusive.

SUPPLEMENTAL XXII .- An Act to establish and maintain an Alms House and Hospital in the City and County of San Francisco .- Act March 10, 1866.

SECTION 1. The Board of Supervisors of the City and County of San Francisco are hereby authorized and empowered to establish and maintain an Alms House and Hospital, and for that purpose to set apart and appropriate land belonging to the said city and county, or to purchase land, not exceeding eighty acres, as said Board may deem necessary in said city and county, and erect thereon one or more buildings, suitable for alms house and hospital purposes, and they may from time to time add to and enlarge such buildings as necessity may require.

SEC. 2. For the purpose of procuring or purchasing and improving land, and erecting build- ings thereon, as provided in the preceding section, said Supervisors are hereby authorized to appropriate and order paid so much as may be necessary of the appropriation now authorized by law to be expended for purchasing land, or erecting or enlarging buildings for hospital pur- poses, or for both ; also, to expend, in addition thereto, a sum not to exceed twenty thousand dollars for furnishing the same.

SEC. 3. Said Board of Supervisors may, by ordinance, make such rules and regulations, not inconsistent with the provisions of this Act, for the government and management of said Alms House, and for the admission, discharge, and employment of the inmates thereof, as to them shall seem proper .- [Amendment March 28, 1868.]

SEC. 4. Said Board shall also have power to appoint for duty at the Alms House, a Super- intendent, Matron, Resident Physician, and such assistants and employés as they may from time to time deem necessary : provided, they shall not at any time pay more than the following sums as salary to the various employés : To the Superintendent, one hundred and fifty dollars per month ; to the Matron, fifty dollars per month; to the Resident Physician, one hundred and twenty-five dollars per month; to the Cook, sixty dollars per month ; to the chief Farmer, fifty dollars per month; to the principal Teamster, fifty dollars per month ; and to each and every other employé, not to exceed thirty dollars per month each, except nurses, when neces- sary, may be employed at a salary not to exceed fifty dollars per month .- [ Amendment March 28,1868.]

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SEC. 5. Said Board of Supervisors are hereby authorized to expend a sum not exceeding seven thousand dollars per month for the support, care, and maintenance of such persons as may be admitted to said Alms House and Hospital, which sum shall be in lieu of any sums now au- thorized by law to be expended for such purposes.

SEC. 6. Contracts for the support of the inmates of said Alms House and Hospital shall be given out in the manner now prescribed by law for the support of the inmates of the City and County Hospital.

SEC. 7. The Mayor of said city and county, the Resident Physician of said Alms House and Hospital, and the chairman of the Hospital Committee, respectively, and they alone, shall have power to admit inmates to said Alms House and Hospital, under such restrictions as are provided in section three of this Act.

SEC. 8. Authorizes the sale of the present hospital property.

SUPPLEMENTAL XXIII .- An Act to establish a Quarantine for the Bay and Harbor of San Francisco, and Sanitary Regulations for the City and County of San Francisco .- Act April 2, 1866.

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The San Francisco directory for the year 1869, Part 201

Author: Langley, Henry G Publication date: 1858 Publisher: San Francisco : Commercial Steam Presses, S.D. Valentine & Sons Number of Pages: 1076

Author: Langley, Henry G
Publication date: 1858
Publisher: San Francisco : Commercial Steam Presses, S.D. Valentine & Sons
Number of Pages: 1076