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. [Approved April 1, 1878.] 3858. On the third 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. [Approved April 1, 1878.] 3859. Section three thousand eight hundred and fiftynine is hereby repealed. [In effect March 30, 1874.] 3860. 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 collected in the same manner and at the same time as delinquent taxes are collected. [In effect March 30, 1874.] 3861. 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. [In effect March 22, 1880.] 3862. 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. [In effect March 28, 1878.] CHAPTER X. Settlements with the Controller and Payments into the State Treasury. $ 3865. County Treasurers to settle with Controller for, and pay over $3867. Penalty imposed on Treasurers neglecting to settle. $3869. Auditor to send report to State Controller and County Treas urer. $3870. Penalty for failure of Auditor to make or transmit report. $3871. Deductions by Controller on settlement. $3872. Manner of making payments into State Treasury. $3873. Controller's statement on Auditor's report and return of copy thereof. 3874 County Treasurer to file with Auditor such returned copy. $3875. Auditor to make certain entries. $3876. Rate of mileage allowed Treasurer. $3877. Controller may examine books of any revenue officer $ 3878. Directing prosecution of delinquent revenue officers for fraudulent or other misconduct. $3879. Controller may designate county in which such proceeding shall be had. § 3880. Special counsel may be employed; provision for expenses. 3865. 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. Basis of section--Stats. 1870, p. 423. Settlement with the Controller-allowance for extra services on, when not to be retained by County Treasurer, 51 Cal. 275. 3866. The Treasurers of the Counties of Alameda, Amador, Contra Costa, Calaveras, El Dorado, Nevada, Placer, Sierra, Solano, Yolo, San Francisco, Sacramento, San Joaquin, Santa Clara, Tuolumne, and Yuba, respectively, must, between the fifteenth and thirtieth days of January, April, July, and October, of each year, and the County Treasurers of the Counties of Humboldt, Del Norte, and Modoc must, between the fifteenth and thirtieth days of October and April, in each year, and the County Treasurers of other counties of this State must, between the fifteenth and thirtieth days of January and June, respectively, in each year, proceed to the State Capital and settle in full with the Controller of State, and pay over in cash to the Treasurer of State, all funds which have come into their hands, as County Treasurers, before the close of business at the end of the previous month. If, in the opinion of the Controller of State, it appears from the report of the County Auditor that sufficient property tax 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 that 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. [In effect March 28, 1878.] 3867. 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, forfeits all fees, percentage, and mileage which would have otherwise been due him on such settlement; and the Controller is required to withhold all such fees, percentage, and mileage, and require the same to be paid into the Treasury for the use and benefit of the State. Basis of section-Stats. 1870, p. 423. 3868. The Auditor of each county, between the first and tenth day of each month in which the Treasurer of his county if 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 the last day of the preceding month. [In effect March 28, 1878.] 3869. 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. 3870. Every Auditor who fails to make and transmit the report required by this chapter, or any report or statement required by this title, forfeits all compensation which would bo otherwise due him from the State; and the Controller is required to withhold such compensation. 3871. In the settlement the Controller must deduct the commissions and mileage allowed to the County Treasurer for his services, the State's portion of the repayments made under Section 3824, and any other amount due the county or the officers thereof. Basis of section-Stats. 1870, p. 423. POL. CODE-50. 3872. The manner of making payments into the State Treasury is prescribed by Sections 433, 434, 452, and 453 of this Code. 3873. 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 amount deducted for commissions and other allowances; -And must then return one copy of the report to the County Treasurer. Basis of section-Stats. 1870, p. 423. 3874. The County Treasurer must file with the Auditor of his county the copy returned to him by the Controller. 3875. The Auditor must then make the proper entries in his account with the Treasurer. Basis of section-Stats. 1870, p. 423. 3876. The Controller must, in the settlement, allow the Treasurer for mileage at the rate of forty cents per mile from the county seat to the Capital; such mileage not to exceed at any settlement one hundred dollars. 3877. The Controller may examine the books of any officer charged with the collection and receipt of State taxes. 3878. 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 District Attorney or other counsel to prosecute the delinquent. 3879. 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. 3880. 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. CHAPTER XI. Miscellaneous Provisions. § 3881. Defects, etc., in form of assessment books, may be supplied or corrected with written consent of People's Attorney. $3882. Omissions, etc., in delinquent lists, how corrected. $3883. Publication of corrected delinquent lists, etc. $3884. Initial letters, abbreviations, and figures may be used in certain cases. § 3885. No assessment illegal on account of informality or delay of completion. $2886. Fines. forfeitures and penalties paid into County Treasury. $3887. Who liable for taxes on mortgaged or pledged personal or real estate property. (Repealed.) $3888. Taxes payable only in gold or silver coin; exception. $3289. Annual settlements of Assessors, District Attorneys, and Treasurers with Auditor. $ 3890. Officers to perform only the duties pertaining to their own offices. $3891. When this Title takes effect. $3392. Saving clause. $3893. Compensation of Assessor and Auditor for extra services. $3894. Deputies for Assessors. $3895. Compensation of Deputies. $3896. State Board may dispense with duplicate assessment book. $ 3897. Action to recover lands sold to State for taxes. Sale of property so recovered. $ 3898. $ 3899. Disposition of proceeds of such sales. Expenses of recovery and sale. When delinquent tax is three hundred dollars, after single offer of property for sale, suit may be brought. $3900. Form of complaint in such cases. Attachment, judgment, evidence. Subsequent payment. 3881. Omissions, errors, or defects in form in any original or duplicate assessment book, when it can be ascertained therefrom what was intended, may, with the written consent of the District Attorney, be supplied or corrected by the Assessor at any time prior to the sale for delinquent taxes, and after the original assessment was made. In the City and County of San Francisco, the written consent of the City and County Attorney shall have the same force and effect as the written consent of the District Attorney. [In effect April 3, 1876.] Assessment book-original, $ 3650; duplicate, § 3732. Revenue Validating Statutes-Time of sale for delinquent taxes in 1874 not to affect validity, Stats. 1874, p. 140. Assessments of 1872 and 1873, validated, Stats. 1874, p. 749. Proceedings of 1873 and 1874 legalized, Stats. 1874, p. 832. Rate and levy in San Diego confirmed, Stats. 1876, p. 390. Defective and invalid assessments-of delinquent taxes, Legislature has power to legalize, 25 Cal. 300; 34 Cal. 432; curative act, when |