his successor in office, must make the state a deed of the property. All such deeds shall be recorded in the office of the county recorder of the county wherein the property sold is situated. Act of the Legislature approved April 28, 1911. Section 1242.-EVIDENCE OF TAX DEEDS.-The tax deed, duly acknowledged or approved, is primary evidence that the property was assessed as required by law; that the property was equalized as required by law; that the taxes were levied in accordance with the law; that the taxes were not paid; that at a proper time and place the property was sold as prescribed by law, and by the proper officer; that the property was not redeemed; that the person who executed the deed was the proper officer, and the tax deed is conclusive evidence of the regularity of all other proceedings, from the assessment by the assessor, inclusive, to the execution of the deed. There is an exception to this rule in the case of actual fraud, and if a levy of an assessment, or the assessment itself, or any other requisite proceeding leading up to the execution of the deed, was procured or done by fraudulent acts, then the deed would not be protected by the law, and would not be conclusive of the facts recited in it. Act of the Legislature approved April 25, 1911. Section 1243.-STATE LANDS SOLD FOR DELINQUENT TAXES.-When state lands, upon which the full purchase price has not been paid, have been sold to the state for delinquent taxes, and the deed therefor to the state has been forwarded to and filed with the surveyor general, the said lands shall again become subject to entry and sale, in the same manner, and subject to the same conditions, as apply to other state lands of like character; except that the former possessors or owners of the land thus deeded to the state, their heirs or assigns, shall be preferred purchasers thereof for the period of six months after the deeds are filed with the surveyor general; during which said period of six months no application by any person other than said former possessors, or owners, their heirs or assigns, shall be filed; and provided further, that the former possessors or owners of said land thus deeded to the state, their heirs or assigns, shall have the right to be restored to their former estate and title (at any time either during the said period of six months above referred to, or afterwards, and before application for said land is made and filed with the surveyor general by any other person) upon paying to the county treasurer of the county wherein the said land is situated a sum equivalent to the taxes, penalties, costs and accruing costs by virtue whereof the state became a purchaser of the said lands, and also, all delinquent taxes, penalties, and costs which may have accrued upon such lands subsequent to the date of the certificate of purchase under which the former possessors or owners, or their heirs and assigns, claim title to said lands, and also all unpaid interest up to the first day of January. If such former owner or possessor, his heirs or assigns desires to avail himself of the privileges hereof, he shall file with the surveyor general the receipt of the county treasurer, showing the payment of all such taxes, together with all unpaid interest up to the first day of January following the date when he shall make the said payment to the said county treasurer, and thereupon the surveyor general shall give to such person a certificate signed and sealed by him, but which need not be acknowledged, showing full payment of all such sums, which said receipt of the surveyor general shall be recorded by said persons in the county recorder's office of the county wherein the said lands are situated; and the said receipt, when so recorded, shall have the same effect as a deed of reconveyance of the interest conveyed by such deed, and the said former owner or possessor, his heirs or assigns, shall thereby be restored to all his rights in the said lands, and his certificate of purchase shall be in full force and effect as effectually as though no sale had been made; but the surveyor general shall not receive or file any application or make a sale of any lands thus deeded to the state, except upon the previous payment into the state treasury, as other moneys are required to be paid therein, in addition to the price of said lands as compared with the price fixed for other state lands of like character, by the person or persons proposing to file the application and make the purchase, of a sum equal to the delinquent taxes, penalties, costs and accruing costs, by virtue whereof the state became a purchaser of the lands thus sought to be entered or purchased, and also all delinquent taxes, penalties and costs which may have accrued upon such lands prior to and subsequent to the date of the sale to the state in pursuance of which the state received a deed therefor; and the surveyor general's authority for filing said application, if said lands are otherwise subject to sale, shall be the production by said applicant of the county treasurer's receipts showing full payment of the delinquent taxes, penalties and costs as herein specified. If an application for the land is not presented to the surveyor general's office by the party, or his agent, who paid the delinquent taxes, penalties and costs, by virtue whereof the state became a purchaser of said land, within a period of fifteen days after the payment thereof, the land shall be subject to sale to the first person presenting his application for said land to the surveyor general's office, accompanied by a certified copy of the auditor's estimate and treasurer's receipt, showing full payment of all delinquent taxes, penalties and costs, as herein specified. An estimate of the amount of delinquent taxes, penalties and costs, as herein specified, must be made by the county auditor of the county wherein the land is situated, upon the written request of the surveyor general, and without cost to the state. Said county auditor's estimate shall include all delinquent taxes, penalties and costs, as shown by the records in the state land office, by virtue whereof the state became a purchaser of the land thus sought to be entered or purchased, and also all delinquent taxes, penalties and costs which may have accrued upon such lands prior to and subsequent to the date of the sale to the state in pursuance of which the state received a deed therefor. Nothing in this act contained shall apply to land situated within the exterior boundaries of an Indian or Forest reservation created by authority of the United States, or of a National Monument, or within the exterior boundaries of lands withdrawn from public entry for forest purposes. Act of Legislature approved May 1, 1911. Section 1244.-SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES.-The tax collector of each county, and city and county, has the power, and it is made by law his duty, to collect the taxes due on personal property, except when real estate is liable therefor, by seizure and sale of any personal property owned by the delinquent. The sale must be at public auction, and of a sufficient amount of the property to pay taxes, percentage and cost. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper in the county, or by posting in three public places. Political Code, Sections 3790, 3791, 3792. Section 1245.-TITLE OF PERSONAL PROPERTY SOLD FOR TAXES.-On payment of the price bid for any property sold, the delivery of the property with a bill of sale vests the title in the purchaser. There is no redemption from a sale of personal property. Political Code, Section 3794. Section 1246.—PERSONAL PROPERTY AT RISK OF OWNER.-The unsold portion of any personal property sold for taxes may be left at the place of sale, at the risk of the owner. Political Code, Section 3796. Section 1247.- ERRONEOUS ASSESSMENTS. When property that is exempt from taxation has been erroneously assessed, or when improvements which did not in fact exist when the tax became a lien, have been erroneously assessed on real estate, the board of supervisors may, upon satisfactory proof, with the written consent of the district attorney, and by an order entered upon the minutes, make an order to cancel such assessment, and if exempt property has been sold to the state for nonpayment of the tax on such property or improvements so erroneously assessed, and a certificate of sale or deed has been issued to the state and the state has not disposed of the property, the board must also direct the recorder to cancel the certificate of sale or deed so issued, so far as the same relates to such exempt property or non-existing improvements. In the city and county of San Francisco the written consent of the city attorney shall have the same effect as that of the district attorney. Act of the Legislature, approved March 8, 1911. Section 1248.-TAXES ERRONEOUSLY COLLECTED.-Any taxes, penalties or costs thereon paid more than once, or erroneously or illegally collected, or any taxes paid upon an assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the assessor as to the excess in such cases, or any taxes paid upon an erroneous assessment of improvements on real estate not in fact in existence when said taxes became a lien, may, by order of the board of supervisors, be refunded by the county treasurer. Whenever any payment shall have been made to the state treasurer by the county treasurer and it shall afterwards appear to the satisfaction of the board of supervisors that a portion of the money so paid should be refunded as herein provided, said board of supervisors may refund such portion of the said taxes, penalties and costs so paid to the state treasurer, to the person entitled to the same, out of the general fund, and the auditor shall certify to the controller, in such form as the controller may prescribe, all amounts so refunded, and in the next settlement of the county treasurer with the state, the controller, if satisfied of the legality of such refunding by the said board, |