San Francisco Genealogy - Delinquent Tax List (1867)

San Francisco

Delinquent Tax List (1867)

SPECIAL PERSONAL PROPERTY DELINQUENT TAX LIST FOR THE FISCAL YEAR 1867-8

PUBLISHED IN ACCORDANCE WITH the provisions of Section 1 of an Act entitled "An Act to facilitate the Collection of Delinquent Taxes in the City and County of San Francisco," approved March 31, 1866.

N.B. That class of Personal Property Taxes known as "Mortgage Taxes," are not embraced in the list.

At the close of his official business on the first Monday in August, the Tax collector shall 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--Act of 1862.

STATE, CITY, AND COUNTY,
FOR THE FISCAL YEAR 1867-68,
STATE OF CALIFORNIA,
City and County of San Francisco.

PUBLIC NOTICE IS HEREBY GIVEN, THAT, default having been made by the persons hereinafter named, in the payment of Taxes due to the State of California, and to the City and County of San Francisco, for the fiscal year ending the 30th day of June, 1868, upon the Personal Property (including Shipping) assessed to them; as by law required, I did, upon Monday, the 5th day of August AD 1867, levy upon the said property, and shall proceed to enforce the collection of said Delinquent Taxes, with accruing costs, by seizure, sale, and otherwise according to law.

Dated this 7th Day of September, 1867.
CHARLES R. STORY,
Tax Collector of the City and County of San Francisco.

Preparatory to Summary Proceedings
FOR THE
COLLECTION OF DELIQUENT PERSONAL PROPERTY TAXES:

The attention of Delinquent Personal Property Tax Payers is called to the list hereunto appended, showing the names of parties delinquent, and respectively the amounts for the payment of which (and such other expenses may be incurred) the Tax Collector is by law required to seize and sell at auction sufficient of their

PERSONAL PROPERTY OR REAL ESTATE.

They are reminded that any real estate or personal property they may now possess, or may have possessed at the time the assessments were made, or any hereafter acquired during delinquency of such taxes, will be subject to seizure and sale, and legally liable for the amount they are delinquent on personal property.

Although the fiscal year commences July 1st, in each year, the assessment attaches on the second Monday in March prior to said July 1st.

No property is exempt from seizure and sale for personal property taxes; even the homestead and house utensils are subject thereunto The law is imperative--the Collector has no discretion and delinquents must suffer if they fail to pay.

AVOID SEIZURES, SALES, AND EXPENSES, BY IMMEDIATE PAYMENT.

DOLLARS AND CENTS.

PUBLIC NOTICE is hereby given that the figures appearing opposite, following and last after each name in this "Delinquent Tax List" were intended to and do represent respectively IN DOLLARS or IN CENTS, or IN DOLLARS AND CENTS, as the case may be, the amount due for taxes and costs, in manner as follows, to wit: When or where TWO figures thus appear therein, CENTS were intended to be and are represented; when or where MORE THAN TWO figures thus appear therein, CENTS were intended to be and are represented by the last two figures or the two figures occupying and appearing at THE RIGHT HAND, and the figures occupying and appearing at THE LEFT HAND of the said LAST TWO figures and separated therefrom by a space, were intended to and do represent DOLLARS; so that the amounts due for TAXES AND COSTS in the respective cases aforesaid are thus expressed in dollars and cents.

Source: San Francisco Daily Morning Call. 21 September 1867. Supplemental.
Notes: the original news article was divided into multiple columns and the tax amounts were right-justified in each column; any amounts that weren’t legible were interpreted as “0;” the list is completely sorted alphabetically, except for Shipping; and, the amounts under shipping originally included fractions that were probably representations of the percentage of holdings.

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