tary Fund incurred by the organized troops in the service of this State, and officers attached to the same, and all other just claims required to be paid under the provisions of this Act; it shall be the duty of the Controller of State to draw his warrants for the amounts thus audited and allowed, and the Treasurer of State is hereby required to pay the same out of the Military Fund. SEC. 13. Section fifty-five of the above recited Act is hereby amended so as to read as follows: Section 55. The Organized and Enrolled Militia of this State Brigades. shall be organized into one division and six brigades. brigades shall be as follows: The First Brigade-San Diego, Los Angeles, San Bernadino, Santa Barbara, San Luis Obispo, and Monterey Counties. Second Brigade-Santa Cruz, Santa Clara, San Mateo, San Francisco, Alameda, Contra Costa, Marin, Sonoma, Solano, Napa, and Lake Counties. Third Brigade-San Joaquin, Mariposa, Tuolumne, Fresno, Stanislaus, Calaveras, Merced, Mono, Buena Vista, and Tulare Counties. Fourth Brigade-Sacramento, Yolo, Sutter, El Dorado, Amador, Placer, Nevada, Yuba, and Sierra Counties. Fifth Brigade-Butte, Plumas, Colusa, Tehama, Shasta, Trinity, and Siskiyou Counties. Sixth Brigade-Mendocino, Humboldt, Del Norte, and Klamath Counties. SEC. 14. The sum of three hundred dollars annually shall be Payments to audited by the Board of Military Auditors, and paid out of the companies. Military Fund, to each duly uniformed company of sixty active members, and in the same proportion to all uniformed companies, and be receipted for by the Captain or commanding officer of said company; and also, the sum of one hundred dollars to each detachment of Engineers, which shall be placed in and known as the Company Fund of said company, and be used for such purposes as the company officers may direct. A quarterly statement of the manner in which any portion of the same has been expended, shall be made to the Adjutant-General of the State, duly certified by the commanding officer of the company; provided, that no company of the Organized Militia of this State shall be entitled to the benefits of this Act which have not complied with all its provisions; a certificate of which, signed by the commanding officer of the company, and approved by the commanding officer of the battalion, regiment, and brigade, to which such company may be attached, shall be filed with the Board of Military Auditors. Adjutant SEC. 15. The Adjutant-General of this State, under the Duties of direction and with the approval of the Governor, shall pur- General. chase the necessary camp equipage for the use of the Camps of Instruction and Military Encampments hereby ordered; the same to become the property of the State, and to be paid for out of the Military Fund, upon orders drawn by the Board of Military Auditors. He shall also, in the same manner, provide the necessary transportation and company stores required for the militia of the State, while marching to and from each Camp of Military Fund. Poll tax. Collection. Controller to furnish receipts in blank. Instruction and Military Encampment, and while in attendance at the same. SEC. 16. For the purpose of creating a State Military Fund, an annual poll tax of two dollars is hereby levied upon each male inhabitant of the State, of the age of twenty-one years and upwards, (California Indians alone excepted,) to be known as the " Military Poll Tax;" which shall be assessed and col lected in the same manner and at the same time as is now or may be prescribed by law for the assessment and collection of State poll taxes. For the purpose of collecting said tax, the officers hereby authorized to collect the same shall have all the powers which are now or may hereafter be conferred by law on the Collectors of State poll taxes; and any person who shall neglect or refuse to pay said military poll tax, or who shall forge or fraudulently issue any military poll tax receipt, or give a false name, or refuse to give his proper name, shall be subject to all the pains and penalties imposed by law on persons who neglect or refuse to pay the State poll tax, or who forge or fraudulently issue any State poll tax receipt, or who give a false name, or refuse to give their proper names, to the officer collecting the same; provided, that volunteers serving in the army of the United States be and they are hereby exempted from the provisions of this Act. SEC. 17. The said military poll tax shall be due and payable on and after the first Monday of March in each year, and the officers hereby authorized shall proceed to collect the same as soon as it becomes due; and the said officers, and County Auditors and Treasurers, shall make their statements, settlements, and payments, at the same time and in the same manner as is now or may hereafter be required by law in making statements, settlements, and payments of the State poll tax, except that the return and exchange of blank receipts shall not be required to be made on the first Monday in August, as directed by the law as to State poll tax receipts; provided, that the officers authorized to collect the military poll tax shall be allowed to retain for their services fifteen per cent on all sums collected by them and paid over to the County Treasurers. SEC. 18. The officers herein authorized to collect said military poll tax shall keep a book, in which they shall enter the name of every person on whom said tax is assessed, who, when called upon, shall refuse or neglect to pay the same, and shall, on the first Monday in March of each year, deposit the same with the County Auditor, who shall carefully preserve the same. and said book shall, at all times during office hours, be open to the free inspection of all persons desiring it. SEC. 19. The Controller of State shall, immediately after the passage of this Act, for the year one thousand eight hundred and sixty-three, and before the first Monday of March in each succeeding year, cause proper blank receipts for military poll taxes, to be printed by the State Printer, of a uniform appearance, changing the style thereof each year; and said Controller, after numbering and signing them, shall cause a number thereof, equal to the probable number of inhabitants in each county liable to pay the military poll tax, to be immediately forwarded to the County Treasurer of each county, who shall sign them, or so many of them as may be required, and make an entry thereof in a book to be kept by him for that purpose, and thereupon deliver them to the Auditor, who shall likewise sign them, and make an entry of the number he receives in a book to be kept by him for that purpose; and he shall, from time to time, issue to the Tax Collector, or the District Collectors in those counties divided into Collection Districts, so many of the military poll tax receipts as they may need, taking their receipts therefor, and the said Auditor shall immediately charge the same to the Collector so receiving them. SEC. 20. Any officer, non-commissioned officer, or private, Persons who shall have faithfully served in the Organized Militia of this exempt. State for the term of seven consecutive years, shall be thereafter exempt from military service, except in time of war, and shall be entitled to such other exemptions as are provided in the Act of which this is amendatory and supplemental, and he shall be entitled to a certificate of such exemption from the AdjutantGeneral of this State. officers. SEC. 21. Commissioned officers, while on active duty in the Pay of service of the State, shall receive the same pay and emoluments as is paid to officers of the United States Army of similar grade, the same to be audited by the Board of Military Auditors upon the pay roll, properly made up, and signed by the officer so serv ing. SEC. 22. All Acts and parts of Acts conflicting with the Acts pro- repealed. visions of this Act are hereby repealed. SEC. 23. This Act shall take effect and be in force from and after its passage. CHAP. CCCX.-An Act to authorize the City and County of Sacramento to subscribe to the Capital Stock of the Central Pacific Railroad Company of California, and providing for the payment of the same, and other matters relating thereto. [Approved April 25, 1863.] The People of the State of California, represented in Senate and SECTION 1. It shall be the duty of the Board of Supervisors Election. of the City and County of Sacramento to order a special election to be held in said county, at the several places for holding elections therein, on the tenth day, unless such day shall be Sunday, in which event on the eleventh day, after the passage of this Act, unless there is an election provided by law to be held on that day; and at the election held on such day there shall be submitted to the qualified electors of said county the proposition for said Board of Supervisors to take and subscribe for three thousand shares of the capital stock of the Central Pacific Railroad Company of California, a corporation duly organized under the laws of this State, on the twenty-eighth day of June, eighteen hundred and sixty-one, for the purpose of constructing a railroad from the City of Sacramento, over the Sierra Nevada Ballots. Mountains, to the eastern boundary of the State of California; and it shall be the duty of the said Board of Supervisors to cause notice of at least seven days to be published in one or more newspapers printed and published in said county, stating the proposition to be submitted to said electors, and the time and manner of voting thereon. SEC. 2. Each of the voters at said election shall have written or printed upon his ballot the words "Pacific Railroad Subscription-Yes," cr the words "Pacific Railroad Subscription-No." Said election shall be conducted in the same manner, and subject to the same regulations, as provided for general elections, and the votes cast on said proposition shall be made up, certified, returned, opened, counted, and the result declared, within the same periods of time, and in the same manner, as the votes for county officers at a general election; and if at said election a greater number of the electors of said City and County of Sacramento voting upon said proposition shall vote "Yes" than shall vote "No," then said Board of Supervisors are hereby Subscription authorized, directed, and required, to subscribe and pay for three thousand shares of the capital stock of said company, as hereinafter provided. Bonds. Interest. Coupons. How payable. Reports of Chief Engineer. SEC. 3. The said subscription shall be made upon the stock books of said company by the President of the Board of Supervisors, within ten days after the result of said election shall have been ascertained, or in case of his inability to act, by any member of the Board, appointed by the Board for that purpose. Such subscription shall be in the name of The City and County of Sacramento, and such subscription shall only be paid in the manner provided in this Act. SEC. 4. The said Board of Supervisors are hereby authorized, directed, and required, immediately, or as soon as practicable after said election, should the same be in favor of said proposi tion as aforesaid, to prepare and issue to the said company the bonds of the said City and County of Sacramento to the number of six hundred, in the sum of five hundred dollars each, payable to the said company, or to the holder thereof, at the expiration of thirty years from the date thereof, with interest thereon at the rate of eight per cent per annum, payable semiannually, on the first day of July and January of each year, upon interest coupons to be attached to such bonds, which coupons shall express the amount and time of payment of such interest, and the principal and interest shall be made payable at the office of the Treasurer of said City and County of Sacramento, in United States gold coin, dollar for dollar; said bonds shall be signed by the President of the Board of Supervisors, and by the Auditor and Treasurer of the City and County of Sacramento, and shall be sealed with the county seal; and said interest coupons shall be signed by the Treasurer of said city and county; and said bonds shall be transferable by delivery, and shall bind the said City and County of Sacramento to the payment of the principal and interest as therein expressed. SEC. 5. Whenever said bonds shall have been thus prepared, and from time to time thereafter, as said bonds are required to be issued by said company, it shall be the duty of the Chief Engi neer and Secretary of said company, to make reports, under oath, in writing, and lay the same before the Board of Supervisors, showing the progress of the work in the construction and equipment of said railroad, the amount thereof done and performed, and the amount of funds and other means expended thereon obtained by said company from other stockholders, or otherwise, or that may have been furnished and supplied by the contractors who are or may be engaged in the construction and equipment of said road for said company, as near as the same can be ascertained; and thereupon the President of said Board Issuance and of Supervisors shall, immediately after the filing of such reports, bonds." delivery of from time to time, deliver to said company, and take their receipt therefor, an amount of said bonds thus executed, equal to, as near as may be, and not exceeding the amount thus expended on said road from other stockholders and other sources, reported as aforesaid, which shall be received by said company as payments on said subscription on said capital stock at par, dollar for dollar; and when said subscription shall have thus been fully paid, it shall be the duty of the Board of Directors of said company to issue to said City and County of Sacramento a certificate or certificates for said shares of stock, but not for less than five shares to each certificate, which shall be deposited with the County Treasurer of said city and county. And if, after the issuance of the first instalment of said bonds on such subscription, as aforesid, there should be at any time any failure or refusal in the expenditure of said bonds, with other funds, in the mode and manner provided by this section, in the construction of said road, then, and in that event, the said Board of Powers of Supervisors may, at their option, withhold any further payments on such subscription, and shall not thereafter be liable to any further calls for assessments thereon; and if so declared by said Board of Supervisors, the said subscription shall be held void and of no effect, and the said company shall be liable to said city and county for any amount that may have been previously paid on such subscription at the time of such failure or refusal, recoverable at law in any Court having jurisdiction. And the holder of any of said bonds shall have the right, at any time, to present the same, with all the unpaid coupons belonging thereto, to said County Treasurer, in exchange for shares of said capital Bonds may stock at par, dollar for dollar; and upon the payment to said be exchangCounty Treasurer, for the use of said county, by such holder, of of company. the amount of the interest paid on such bond or bonds, said County Treasurer shall thereupon receive such bond or bonds, and duly assign to such holder a sufficient number of said certificates of stock equal in amount to the principal of such bond or bonds, and shall thereupon cancel such bond or bonds with the unpaid coupons attached thereto, and said bonds shall express upon their face that they are exchangeable for said capital stock as aforesaid. The sums received by the County Treasurer under the provisions of this section, shall be paid into the Sinking and Interest Fund of said county. SEC. 6. It shall be the duty of said Board of Supervisors of said City and County of Sacramento, previous to the making Supervisors. ed for stock |