tenements, hereditaments, and appurtenances thereunto belonging, or in anywise appertaining, and the reversion and reversions, remainder and remainders, rents, issues, and profits thereof, and also all the estate, right, title, and interest, property, possession, claim, and demand whatsoever, as well in law as in equity, of the said party of the first part, and of the said defendant, Paul Sampson, of, in, and to the above-described premises, and every part and parcel thereof.

To have and to hold, all and singular, the premises above mentioned and described, and hereby conveyed, or intended so to be, together with the appurtenances, unto the said party of the second part, his heirs and assigns, to his and their own proper use, benefit and behoof forever.

In witness whereof, the said party of the first part to these presents hath hereunto set his hand and seal, the day and year first above written. CHARLES DOANE. [L. S.]

Sealed and delivered in the presence

of WM. MERRIAM.

Sheriff's Deed, for Land sold on Execution to satisfy Balance due after Mortgage Sale.

day of

This indenture, made this , A. D. one thousand eight hundred and fifty-eight, between John W. Ackerson, sheriff of the county of San Mateo and state of California, acting in his official capacity as such, party of the first part, and Horace Hawes, of the city and county of San Francisco, and state aforesaid, party of the second part, witnesseth :

Whereas, by a certain writ of execution issued out of the District Court of the twelfth judicial district in and for San Mateo county in said state, directed and delivered to the said party of the first part, sheriff' as aforesaid, tested the sixth day of March, A. D. one thousand eight hundred and fifty-eight, he, the said sheriff, was commanded to satisfy the deficiency or balance due on a certain judgment rendered and docketed in the above-named court, in the action of said Horace Hawes vs. Ephraim Bland, which said deficiency was the sum of fifty-five thousand eight hundred and eighty-eight dollars ($55,888), together with interest, costs and accruing costs, out of the personal property of the said

60

100

, or, if sufficient could not be found, then out of the real property belonging to him, on the day when the said judgment was docketed in the aforesaid county of San Mateo, or at any time thereafter: and whereas the said John W. Ackerson, sheriff as aforesaid, and party of the first part hereto, after receiving said writ, and before the return day thereof, did, by virtue of the same, levy or seize and take the lands hereinafter described, for want of sufficient personal property to satisfy the said defi

ciency or balance due on said judgment, and did, in pursuance of, and in all respects conformably with the above-recited execution and of the statute in such case made and provided, on the twenty-seventh day of March, A. D. one thousand eight hundred and fifty-eight, in front of the court-house door in Redwood city, in said county of San Mateo, sell at public auction, all and singular the premises hereinafter described, in separate and distinct tracts or parcels, as the same are hereinafter described, having first given due public notice of the time and place of sale, in the manner prescribed by law, at which sale all and singular the premises hereinafter described and mentioned as aforesaid were struck off to the said Horace Hawes, party of the second part hereto, for the aggregate amount of two hundred and fifty dollars, namely: the tract of land firstly hereinafter described, for the sum of one hundred dollars ($100); the tract of land secondly hereinafter described, for the sum of one hundred (100) dollars, and the tract of land thirdly hereinafter described, for the sum of fifty (50) dollars, the said Horace Hawes, the party of the second part hereto, being the highest and best bidder for each of said tracts of land, and those several sums being the highest sums bidden, and the whole price paid therefor, making in the aggregate the said sum of two hundred and fifty dollars. And whereas, after receiving from the said purchaser the said sum of money by him so bidden as aforesaid, the said John W. Ackerson, sheriff as aforesaid, gave to him, the said Horace Hawes, purchaser as aforesaid, a certificate of sale in the form required by law; and a duplicate thereof was duly filed in the office of the county recorder of the said county of San Mateo, the said premises sold being subject to redemption, and the time for the redemption thereof prescribed by law having now expired, and the same not being redeemed: now therefore, this indenture witnesseth, that the said John W. Ackerson, sheriff of the said county of San Mateo, and party of the first part to these presents, in order to carry into effect the said sale, made in pursuance of the execution aforesaid, and by virtue of the statute in such case made and provided, in consideration of the premises and of the sum of two hundred and fifty dollars so bidden and paid at the time of the sale, by the said party of the second part to the said John W. Ackerson, sheriff as aforesaid, the receipt whereof he doth hereby acknowledge, hath granted, bargained, sold, aliened, released, conveyed and confirmed, and by these presents doth grant, bargain, sell, alien, release, convey and confirm unto the said party of the second part, his heirs and assigns forever, the real estate described as follows, to wit: [here insert description,] and also all the estate, right, title, interest, trust property, claim and demand which the said Ephraim Bland had in the said several tracts or parcels of land, or any part thereof, on the 17th

day of August, A. D. 1857, being the day when the said judg ment was docketed in the aforesaid county of San Mateo, or upon the day when the aforesaid levy was made, under and by virtue of the hereinbefore mentioned execution, or had at any time since or now hath: to have and to hold the said above-granted and described tracts of land and premises, and every part and parcel thereof, with the rights, privileges, hereditaments and appurtenances thereto belonging, or in anywise appertaining unto the said party of the second part, his heirs and assigns forever, as fully and absolutely as the said party of the first part, in his official capacity of sheriff as aforesaid, and under the authority aforesaid, may, can or ought to grant, sell or convey the same. In witness whereof the said party of the first part has hereunto set his hand and seal, the day and year first herein before written. JOHN W. ACKERSON, Sheriff, &c. [L. 8.]

Sealed and delivered

in presence of

}

CHAPTER XXXVII.

TAXES.

ALL property of every kind and nature whatsoever, within this state, shall be subject to taxation, except:

1. All lands and lots of grounds with, buildings, improvements and structures thereon, belonging to the state or to any municipal corporation, or to any county of the state, and all lands belonging to the United States, or to this state, and all buildings and improvements belonging to the United States or to this state.

2. Court-houses, jails, town-halls, council chambers, markethouses, belonging to any county or municipal corporation; houses occupied by fire-companies, and their apparatus, and other public structures and edifices, and all squares and lots kept open for health or public use, or for ornament, belonging to any county, city, town, or village in this state.

3. Colleges, school-houses and other buildings for the purposes of education, with their furniture, libraries, and all other equipments, and the lots or lands thereto appurtenant and used therewith, so long as the same shall be used for that purpose, unless the same are private property from which a rent or valuable consideration for their use is derived, in which latter case they shall be taxed as other property.

4. Public hospitals, asylums, poor-houses, and other charitable or benevolent institutions for the relief of the indigent and af flicted, and the lots or lands thereto appurtenant, with all their furniture and equipments, so long as the same shall be used for that purpose only, and without pecuniary gain.

5. Churches, chapels, and other buildings for religious worship, with their furniture and equipments, and the lots of ground appurtenant thereto, and used therewith; provided rent is not paid for such ground, so long as the same shall be used for such purpose only, without yielding rent.

6. Cemeteries and graveyards set apart and used for the purpose of interring the dead.

7. The property of widows, or orphan children, to the amount of one thousand dollars.

8. Growing crops.

9. Mining claims.'

The following provision applies only to the city and county of San Francisco:

In all cases where property other than growing crops or mining claims is claimed as exempted from taxation under the provisions of this section, by any person, association or corporation, except the United States, or the state of California, such person, association or corporation, in order to entitle himself or themselves to the benefit of such exemption, shall make a statement in writing to the tax collector, setting forth the property claimed to be exempted, by whom such property is owned, and the reason for such exemption. Such statement shall be verified by the oath of the person claiming such exemption, or of some person on his behalf, and where the statement is made by an association or corporation, it shall be verified by the oath of some person on behalf of said association or corporation. The tax collector, or any of his deputies, is hereby authorized and empowered to administer such oath, and to prescribe the form thereof without charge. Such statement in writing, duly verified as aforesaid, shall be delivered to the tax collector prior to the third Monday of October in each year."

It is also provided, that in San Francisco, every person, corporation or company owning property in the county, or having it in his possession or under his control, must render a statement thereof to the city and county assessor between the first Monday of February and the second Monday in March, the requisites of which are set forth in the following forms, entitled "Statement of Property Rendered for Assessment," and "Affidavit to be Made to Foregoing Statement." Such statement is final and conclusive as to personal estate."

If such statement be not given in, it is the duty of the assessor of the city and county of San Francisco to assess such