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The auditor must carefully compare the list with the assessment book or roll, and if satisfied that it contains a full and true statement of all taxes, penalties and costs due and unpaid, he must foot up the total amount of taxes, penalties and costs so remaining unpaid, credit the tax collector who acted under it therewith, and make a final settlement with him of all taxes, penalties and costs charged against him on the delinquent tax list, and must require from him an immediate account for any existing deficiency. (Prior code § 6.04.650)