The Principle of "Notice to the Agent is Notice to the Principal" and
The Principle of "Notice to the Principal is Notice to all Agents" applies hereto.

Administrative File Number: RR884076467US		 	                    Non-Negotiable 

Notice Date: The Twenty-eight day of the Sixth month, A.D. 2002

COUNTY OF FRESNO		 
TAX COLLECTOR 
PO BOX 1192
FRESNO CA 93715-1192

Re:	312-140-35S

OFFER MADE, OFFER REFUSED

I came to the County’s Tax Collector’s Office to pay the alleged debt in the amount of $1075.22 on this date out of necessity, threat, duress, and coercion due to the fact that if the bill was not discharged or paid in full, My property and land would be stolen and/or seized from Me and My family and I will be forcibly moved out of My house and forcibly removed from My land.

I said to the person at the counter that I would like to pay the $1075.22 for parcel 312-140-35S and that I am offering to pay by using IOU’s.  The person at the counter rejected My offer to pay in IOU’s.  Then I said that I would pay using Federal Reserve Notes.  The offer to pay in Federal Reserve Notes was also rejected. 

I have read extensively and have discovered the following: 

An offer of performance made to pay an alleged debt extinguishes the alleged debt.  As an aid to understanding the nature and meaning of an offer, please note the following language from the statues enacted in 1872 by the California legislature setting forth the commonly understood meaning of such an offer.  Please take note of the nature of California Civil Code, Section 1485:

	1485. Extinction of obligation.
	OBLIGATION EXTINGUISHED BY OFFER OF PERFORMANCE.  An obligation is extinguished by an offer of performance, made in conformity to the rules prescribed, and with the intent to extinguish the obligation.  (Enacted 1872)

And the nature of California Code of Civil Procedure, Section 2074:

2074. Rejected offer as equivalent to production and tender of money, instrument, or property.
AN OFFER EQUIVALENT TO PAYMENT.  An offer in writing to pay a particular sum of money, or to deliver a written instrument or specific personal property, is, if not accepted, equivalent to the actual production and tender of the money, instrument, or property.  (Enacted 1872)

It should be noted that the offer of performance has the effect of stopping the running of interest and all other incidents of the obligation.  It furthermore cancels any underlying conditions to a simple contract or a statute staple including, but not limited to, any conditions of confession of judgment or recognizance.

Merely as an aid to understanding this fact, please take note, if you will, of what the California state legislatures recognized as far back as 1872 with regard to an offer.  The nature of California Civil Code Section 1504 is as follows:  

	1504. Effect of offer on interest and incidents of obligation.
	EFFECT OF OFFER ON ACCESSORIES OF OBLIGATION.  An offer of payment or other performance, duly made, though the title to the thing offered be not transferred to the creditor, stops the running of interest on the obligation, and has the same effect upon all its incidents as performance thereof.  (Enacted 1872)

The courts in California and other states have consistently affirmed and upheld the nature, meaning, and effect of an offer such as the one made to the COUNTY OF FRESNO by Jack; Slevkoff according to the common law as codified by the California legislature:

	"A tender is an offer of performance made with the intent to extinguish the obligation  (Civ Code Sec 1485).  When properly made, it has the effect of putting the other party in default if he refuses to accept it."  (Weisenberg v Hirschhorn, 97 Cal App. 532, 275 P. 997; Lovetro v Steers, 234 Cal App. 2d 461, 44 Cal Rptr. 604;  Holland v Paddock, 142 Cal App. 2d 534, 298 P 2d 587)

	"Any tender of performance, including the exercise of an option, is ineffective if it imposes conditions upon its acceptance which the offeror is not entitled to demand.  (Civ Code Sec 1494; Schiffner v Papps, (1963) 223 Cal. Ap. 2d 526, 35 Cal. Rptr. 817).  However, the imposition of such conditions is waived by the offeree if he does not specifically point out the alleged defects in the tender. (Civ Code Sec 1501; Code Civ Proc., Sec 2076; Hohener v Gauss (1963) 221 Cal. App 2d 797, 34 Cal. Rptr. 656).  The rationale of the requirement of specific objection is that the offeror should be permitted to remedy any defects in his tender; the offeree is therefore not allowed to remain silent at the time of the tender and later surprise the offeror with hidden objections. (Thomassen v Carr (1967) 250 Cal. App. 2d 341, 350, 58 Cal. Rptr. 297)"  Riverside Fence Co. v Novak, (1969) 78 Cal. Rptr. 536.

	"A tender need not be kept good when it appears that it will not be accepted."  Hossom v City of Long Beach (1948) 189 P. 2d 787, 83 C.A. 2d 745.
	
Also, take note of the nature of UCC 3-603(b):

	"If tender of payment of an obligation to pay an instrument is made…and the tender is refused, there is discharge, to the extent of the amount of the tender…with respect to the obligation to which the tender relates."

According to the laws, statutes, codes, and regulations, the alleged debt is considered discharged in full.  

Sincerely and respectfully,

_________________________
Jack; Slevkoff