CHAPTER CXLIX. An Act to provide for the drainage of the City of Sacramento, and of the lands of Swamp Land District Number Two. [Approved March 12, 1868.] The People of the State of California, represented in Senate and SECTION 1. The Board of Supervisors of Sacramento County Special tax are hereby authorized to, on the first Monday in April, eighteen authorized. hundred and sixty-eight, or at the time of levying the general State and county taxes, levy upon each one hundred dollars worth of taxable property in Swamp Land District Number Two, including in such levy the taxable property in the City of Sacramento, a special tax of fifteen cents, which tax shall be collected and paid into the Treasury of Sacramento County, in gold and silver coin, and shall constitute a fund to be known as the "Sacramento Drainage Fund." SEC. 2. It shall be the duty of the Assessor, Board of Equal- Duties of ization, Auditor, Tax Collector, Treasurer and District Attorney officers. of said county to perform, in relation to such tax, all those acts and things necessary to be done, which are by law required of them in the case of general taxes for State and county purposes. propriated. SEC. 3. The Sacramento Drainage Fund shall be subject to Proceeds of the control of said Board of Supervisors, and shall be used tax, how ap exclusively for the construction of a ditch or canal for drainage purposes, leading from the north line of R street, Sacramento, to the channel or slough known as Snodgrass Slough, or to Bloom's Lake, and for the construction of such levees, floodgates and bridges as may be found necessary in their judgment to render drainage effective and to guard against back-water in said district. The moneys of said fund shall not be appropriated to, or held liable for, any existing indebtedness of Swamp Land District Number Two. SEC. 4. The said Board of Supervisors are authorized to Contracts for proceed, às early as practicable, with the construction of said work. ditch or canal, by employing an engineer to make surveys and estimates, and by letting contracts in such sections as may be determined upon by them, after advertising in two daily newspapers for at least two weeks; provided, that said contracts shall be awarded to the lowest responsible bidders, who shall file satisfactory bonds for the faithful execution of said work; and provided, that the Board have power to reject all bids, and to re-advertise for proposals. SEC. 5. The Board of Supervisors aforesaid is hereby vested Powers of with all the power, privilege and authority for the construction Supervisors. of the ditch or canal herein provided for, which are granted. said Board for the construction of other swamp land improvements by an Act entitled an Act supplemental to and amendatory of an Act entitled an Act to provide for the reclamation and segregation of swamp and overflowed, and salt marsh and tide land donated to the State of California by an Act of Congress approved May thirteenth, eighteen hundred and sixty Further tax to supply deficit. one, and all Acts amendatory thereof, approved April second, eighteen hundred and sixty-six. The members of the Board shall be allowed five dollars per day each, and legal mileage for actual service under the provisions of this Act; provided, that one day per month only shall be allowed. SEC. 6. The ditch or canal herein provided for shall, after its construction, be subject to the control and management of the Board of Supervisors of Sacramento County. SEC. 7. If the moneys accruing from the tax aforesaid shall prove insufficient to defray the entire expense of constructing the canal, etc., as herein provided, the Board of Supervisors is further authorized and empowered to levy, in the year eighteen hundred and sixty-nine, a further tax of fifteen cents on every one hundred dollars worth of property in said district; which tax shall be levied, collected and disbursed in accordance with the provisions of this Act. SEC. 8. The Board of Supervisors are hereby empowered, under the provisions of this Act, to extend such immediate relief to residents along the line of the proposed canal as may be found to be practicable, by causing ditches to be dug for the purpose of temporary drainage, without complying with the requirements of section four of this Act. SEC. 9. All Acts or parts of Acts in conflict with this Act are hereby repealed, so far as they affect the provisions of this Act, and this Act shall take effect immediately. Compensation fixed. CHAPTER CL. An Act to fix the compensation of the Board of Supervisors of [Approved March 12, 1868.] The People of the State of California, represented in Senate and SECTION 1. Each member of the Board of Supervisors of the County of Tulare shall be entitled to receive for his services for each day's necessary attendance on the business of the county the sum of five dollars; provided, that no member of the Board shall receive more than two hundred and fifty dollars in the aggregate for any one year. SEC. 2. Each member of the Board shall also receive twentyfive cents per mile for each mile necessarily travelled in going to and returning from the county seat to attend to the business of the county. SEC. 3. All Acts and parts of Acts inconsistent with this Act, so far as applicable to Tulare County, are hereby repealed. SEC. 4. This Act shall take effect and be in force from and after its passage. CHAPTER CLI. An Act for the relief of James P. McFarland and his assigns. [Approved March 12, 1868.] The People of the State of California, represented in Senate and Assembly, do enact as follows: county to SECTION 1. The proper officers of the County of Los Angeles Officers of are hereby authorized and directed to sign and issue a bond or issue bond. bonds, in the manner and form as provided in an Act of the Legislature of the State of California entitled an Act to fund the indebtedness of Los Angeles County, approved April fourth, eighteen hundred and sixty-four, for and in exchange for a certain Auditor's warrant of said county, numbered three hundred and ninety-four, and dated February third, eighteen hundred and fifty-eight, drawn on the Fund for Current Expenses for the sum of four hundred and ninety-three dollars and twentytwo cents, in favor of James P. McFarland or order, including in such bond or bonds the interest accrued on said warrant from the date of its first presentment to the County Treasurer for payment until July first, eighteen hundred and sixty-four SEC. 2. The bond or bonds issued under the provisions of the preceding section shall be and become a part and portion of the funded debt of Los Angeles County created and provided for by the Act mentioned in section one, and shall be paid and bear interest in like manner as the bonds authorized by said Act. SEC. 3. This Act shall take effect from and after its passage. CHAPTER CLII. An Act to amend an Act entitled an Act creating the office of District Collectors and Assessors in the County of Butte, approved March twenty-sixth, eighteen hundred and sixty-six. [Approved March 12, 1868.] The People of the State of California, represented in Senate and SECTION 1. Section thirteen of said Act is hereby amended so as to read as follows: Section 13. During the session of the Board of Equalization Duties of the Clerk thereof shall enter upon the assessment roll of each Clerk. district all changes and corrections made by the Board, and shall, on their adjournment, forthwith deliver the assessment roll so corrected to the County Auditor, whose duty it shall be to add up the columns of valuation of each description of erty on the assessment roll of each district; and on or before ment rolls. the third Monday in September he shall deliver a true copy of all the original corrected assessment rolls, and on or before the County prop- make assess Assessors' returus. Liability of Assessors and Collectors. second Monday in November the subsequent corrected assessment rolls, to be styled the Duplicate Assessment Roll, with the State, county and other taxes and totals of taxes to each person carried out in separate columns, with his certificate thereto attached, to the County Treasurer of said county, who shall collect the taxes on said duplicate assessment roll in the manner now provided by law, and who shall perform all other acts in reference to said assessment roll now required by law. The duplicate assessment roll referred to in this section shall be one book only, into which the several rolls of the several District Assessors of said county shall be transcribed; provided, that the Board of Supervisors may, if in their judgment the public interest will not suffer thereby, dispense with the books required by section eleven of this Act, and may require the several District Assessors to make returns of their assessment lists from time to time to the Clerk of the Board of Supervisors, who shall record such lists in a book to be styled the Original Assessment Roll, from which, when corrected by the Board of Equalization, the Auditor shall make out his duplicate assessment roll as provided by law. SEC. 2. Section fifteen of said Act is hereby amended so as to read as follows: Section 15. The District Assessors and Collectors provided for herein shall be responsible in all respects to, and shall be liable under, the general laws relating to County Assessors and Collectors, where said laws are not qualified by the provisions of this Act; and the said Assessors and Collectors are hereby clothed with the same authority, in their official capacity, as are the County Assessors and Collectors, to the extent of their respective districts; and the provisions of the general law are hereby made applicable to this Act, and to all offices mentioned in this Act, and to their respective duties, except otherwise expressly provided in this Act. SEC. 3. This Act shall take effect immediately. Tax authorized. CHAPTER CLIII. An Act to provide for the levying and collection of a special tax to be used in the construction of bridges in the County of Tehama. [Approved March 12, 1868.] The People of the State of California, represented in Senate and SECTION 1. The Board of Supervisors of the County of Tehama are hereby empowered and directed to levy, annually, a special tax of twenty-five cents upon each one hundred dollars worth of taxable property in said county. Said special tax shall be levied and collected at the same time and in the same manner as State and other county taxes, and, when collected, shall be paid into the County Treasury of said county, and there to be how appro priated. set apart, to be used and known as the "Bridge Fund of Tehama Proceeds, County;" provided, always, that all sums in excess of the sum of fifteen thousand dollars which may be collected under the provisions of this Act shall be paid into the General Fund of said county; and provided further, whenever the aggregate amount of moneys paid into the said Bridge Fund of Tehama County, under the provisions of this Act, shall amount to the sum of fifteen thousand dollars, that thereafter the special tax herein before provided for shall cease to be levied and collected. SEC. 2. The Board of Supervisors of said county shall meet Advertise for on the first Monday of May after the passage of this Act, and proposals. shall cause to be published for at least thirty days, in some newspaper printed and published in said county, an advertisement for sealed proposals for the construction of bridges over Reed's Creek, Red Bank Creek, Elder Creek and Deer Creek, on the main road running through said county, or at any point near to the said main road that may be selected by the said Supervisors as suitable sites for said bridges. Said proposals shall be addressed to the Clerk of the Board of Supervisors of Tehama County, and shall be indorsed "Proposals for bridges," and shall contain a bid for the construction of each of said bridges severally, according to plans and specifications to be furnished by the bidders respectively, and which shall accompany the respective bids. SEC. 3. On the third Monday of June, Anno Domini eighteen hundred and sixty-eight, the said Board of Supervisors shall meet, and in public open all proposals that may have been received for the construction of said bridges, and shall proceed to consider the said proposals in connection with the plans and specifications accompanying each, and shall, upon the filing of the bond hereinafter provided for, award the contract for the Award conconstruction of the said bridges, or either of them, to the person or persons offering to construct the same for the lowest amount of money, due regard being always had to the merits of the plans and specifications accompanying said bids; provided, always, that said Supervisors may, in their discretion, reject any and all bids received. tracts. to file bonds. SEC. 4. The person or persons to whom the contract for the Contractors construction of said bridges, or either of them, may be awarded, shall file a good and sufficient bond, with two or more sureties, in double the amount of their respective bids, to be approved by the Board of Supervisors of said county, and conditioned to the effect that the obligors will well and truly and in workman. like manner cause the said bridge or bridges to be constructed and completed on or before the third Monday of December, Anno Domini eighteen hundred and sixty-eight, in accordance with the plans and specifications accompanying the respective proposals as adopted by the Board. ment. SEC. 5. Upon the filing of the bond provided for in the last Part paysection, the person or persons to whom the award or awards shall be made shall be entitled to receive, and the County Auditor of said county is directed to draw, a warrant on the said Bridge Fund of Tehama County, in favor of the person or persons to whom the contract or contracts shall be awarded, for |