Hobart v. Tillson

By section 9 of an act entitled “ an act in relation to the assessment and collection of taxes upon personal property in the city and county of San Francisco,” passed April 18, 1874, it was provided as follows;

“ Sec. 9. The assessor may, at any time prior to the fourth Monday in October in each year, specially assess any property which may have been omitted, and which shall not be entered upon the regular assessment roll; and, if he makes any such special assessment, he shall forthwith deliver a copy thereof to the tax collector, and the original to the auditor, who shall charge the tax…