Deputies.

Treasurer.

Street Com. missioner.

Assessor.

and shall, upon depositing with the City Clerk the delinquent tax list, take his receipt therefor. He shall receive from the Clerk all city licenses and collect the same. He shall have charge of the City Prison and prisoners and of any chain gang which may be established by the Board of Trustees. He shall, for service of every process, receive the same fees as Constables of Petaluma Township. He may appoint, subject to the approval of the Board of Trustees, one or more deputies, for whose acts he and his bondsmen shall be responsible, whose only compensation shall be fees for the service of process, which shall be the same as those allowed to the City Marshal. He may also, with the concurrence of the President of the Board of Trustees, when the same may be by them deemed necessary for the preservation of public order, appoint additional policemen, who shall discharge the duties assigned them for one day only. He shall be entitled to receive and retain five per cent. upon all moneys collected by him on account of any tax list placed in his hands and upon all licenses collected by him. Whenever the Marshal shall make any return of money collected on any tax list, for the straightening and improving the navigation of Petaluma Creek, or pay any of the same to the Treasurer, he shall designate specifically said money as belonging to the fund for straightening and improving the navigation of Petaluma Creek.

SEC. 16. It shall be the duty of the Treasurer to receive and safely keep all moneys which shall come into his hands as City Treasurer, for all of which he shall give duplicate receipts, one of which shall be filed with the City Clerk. He shall pay out said money on warrants signed by the President and countersigned by the Clerk, and not otherwise. He shall make quarterly settlements with the City Clerk. For his compensation he shall be allowed one per cent. on all moneys received and paid out by him as such Treasurer. He may credit himself with such per cent. in his settlements with the City Clerk. Upon each quarterly settlement, he shall file a statement of his account with the City Clerk. He shall keep the money collected of any tax for the straightening and improving the navigation of Petaluma Creek in a separate fund, and warrants shall be drawn and numbered of that fund, the same as to Plaza money.

SEC 17. It shall be the duty of the Street Commissioner to ascertain and enter complaints before the Recorder of all breaches or violations of and non-compliance with any ordinance relating to or concerning streets, sidewalks, alleys and public grounds. He shall, under the supervision and direction of the Board of Trustees, have the general supervision and care of all streets, sidewalks, alleys, sewers and public grounds. He shall be allowed three dollars per day for his services while actually engaged in the business of said city. The Board of Trustees may, by ordinance, further establish and define his duties.

SEC. 18. It shall be the duty of the Assessor, between the first day of May and the first day of August, in each year, to make out a true list of all the taxable property within the city. The mode of making out of said list and all proceedings relating thereto shall be in conformity with the laws now in force regulating County Assessors, except as the same may be otherwise

list.

provided in this Act. Said list shall describe the property Assessment assessed and the value thereof, and shall contain all other matters required to be stated in such lists by County Assessors. Said Assessor shall verify said list by his oath, and shall deposit the same with the City Clerk on or before the first Monday of August in each year. The Assessor shall, during said time, also make a list of all male persons residing within the limits of the City of Petaluma, over the age of twenty-one years, and shall verify said list by his oath, and shall, on or before the first Monday of August in each year, deposit the same with the City Clerk. The said Assessor shall, during said time, make a list of all dogs owned and kept within the limits of said city, with the names of the owners and keepers thereof, and verify said list by his oath, and shall, on or before the first Monday in August of each year, deposit said list with the City Clerk. Said Assessor may appoint a deputy, and for his services shall be allowed three Deputy. dollars per day, and the same for his deputy; provided, the amount paid said Assessor and his deputy shall not in the aggregate exceed the sum of three hundred dollars. Said Assessor and his deputy shall have power to administer all oaths and affirmations necessary in the performance of his duties.

SEC. 19. It shall be the duty of the City Clerk to keep a full City Clerk. and true record of all the proceedings of the Board of Trustees and of the Board of Equalization. The proceedings of the Board of Trustees shall be kept in a book marked "Records of the Board of Trustees." The proceedings of the Board of Equalization shall be kept in a separate book, marked "Records of the Board of Equalization." He shall keep a book which shall be marked "City Accounts," in which shall be entered as a credit all moneys received by the city for licenses, the amount of any tax when levied, and all other moneys when received, and in which shall be entered upon the debtor side all commissions deducted and all warrants drawn on the Treasury. He shall also keep a book marked "Marshal's Account," in which he shall charge the City Marshal with all tax lists delivered to him and all licenses delivered to him. He shall credit the Marshal with the delinquent lists returned by him, and with his commission for collecting. He shall also keep a book marked "Treasurer's Account," in which he shall keep a full account of the transactions of the city with the Treasurer. He shall also keep a book marked "City Licenses," in which he shall enter all licenses issued by him, the date thereof, to whom issued, for what, the time when it expires, and the amount paid. He shall also keep a book marked "City Attorney's Account," and shall therein charge said City Attorney with all delinquent tax lists delivered him, and shall credit him with money paid and delinquent taxes returned. He shall also keep a book marked "City Ordinances," into which he shall copy all city ordinances, with his certificate annexed to said copy, stating the foregoing ordinance is a true and correct copy of an ordinance of the City of Petaluma, and giving the number and title of said ordinance, and stating that the same has been published or posted according to law. Said record copy, with said certificate, shall be

City Clerk. prima facie evidence of the contents of the ordinance and of the passage and publication of the same, and shall be admissible as such evidence in any Court or proceeding. Said records shall not be filed in any case, but shall be returned to the custody of the City Clerk. Nothing herein contained shall be construed to prevent the proof of the passage and publication of ordinances in the usual way. Each of the foregoing books, except the records of the Board of Trustees and the Board of Equalization, shall have a general index, sufficiently comprehensive to enable a person readily to ascertain matters contained therein. The City Clerk shall also keep a book marked "Demands and Warrants," in which he shall copy every demand filed with him against the city. He shall state therein, under the copy of the demands, the final disposition made of the same; and if the same is allowed and a warrant is drawn, he shall also state the number of the warrant, with sufficient dates. This book shall contain an index, in which reference shall be made to each demand. Upon the completion of the assessment roll of any of the taxes of the city, and the levying of the tax thereon, the City Clerk shall apportion the taxes upon such assessment roll, and make out and deliver to the Marshal a tax list in the usual form, taking his receipt therefor. He may appoint a deputy, for whose acts he and his bondsmen shall be responsible; and he and his deputy shall have power to administer oaths and affirmations, to take affidavits and depositions. to be used in any Court or proceeding in the State, and to certify the same. He and his deputy shall take all necessary affidavits to demands against the city, and certify the same without charge. He may have a seal, on which shall be engraved the arms of the State and the words "City Clerk of the City of Petaluma." He shall make a quarterly statement in writing, showing the receipts and expenditures of the city for the preceding quarter, and the amount remaining in the Treasury. He shall, at the end of every fiscal year, make a full and detailed statement of the receipts and expenditures of the preceding year, and a full statement of the financial condition of the affairs of the city, which shall be published. He shall perform such other services as this Act and the ordinances of the Board of Trustees shall require. As a compensation for all of his services, and those of his deputy, he shall receive not to exceed one hundred dollars each quarter, at the discretion of the Board of Trustees.

Deputy.

City

Attorney.

SEC. 20. It shall be the duty of the City Attorney to advise the city authorities and officers in all legal matters pertaining to the business of said city. He shall receive the delinquent lists and receipt therefor; he is authorized to bring suit in the proper Court for the collection of any tax; he shall receive for collecting taxes twenty per cent. on the amount collected, which said twenty per cent. shall be collected of the delinquent taxpayers as hereinafter provided. In case a suit shall be brought in the District Court upon a tax upon real estate to sell such real estate for the purpose of paying such tax and costs, he shall be allowed, in addition to the twenty per cent., twenty-five dollars for each suit brought, to be taxed as costs in such suit, and not to be paid to said City Attorney unless collected of the

defendant in such suit. In case of a suit in the District Court to enforce a lien of any kind on behalf of the city, if a recovery is bad in favor of said city, twenty-five dollars shall be taxed in said action as costs in favor of said city, which, if collected, shall be paid to the City Attorney. If the money sued for shall be paid at any time after suit, said twenty-five dollars shall be due and taxed as costs. Said City Attorney shall receive such other compensation as may be allowed by the Board of Trustees. SEC. 21. All ordinances shall be passed by the Board, the Ordinances. President having a vote but no veto power. Three members of the Board shall be a quorum for the transaction of business, but three members shall concur in every vote except on the question of adjournment. All ordinances shall be signed, as nearly as may be, in the following form, viz:

In Board of Trustees finally passed this

day of

A. B., City Clerk.

A. D.

C. D., President of the Board of Trustees.

They shall commence as follows, viz: "The Board of Trustees of the City of Petaluma do hereby ordain as follows." All ordinances shall be published in some newspaper in Petaluma, or posted in three public places in said city, and shall be in force in ten days after such publication or posting.

SEC. 22. The Board of Trustees shall meet at their usual Equalization place of holding meetings on the second Monday of August of each year, at ten o'clock in the forenoon of said day, and sit as a Board of Equalization, and shall continue in session from day to day until all of the returns of the Assessor have been rectified. They shall have power to hear complaints, and to correct, modify or strike out any assessment made by the Assessor, and may, of their own motion, raise any assessment upon notice to the party whose assessment is to be raised. The corrected list for each tax shall be the assessment roll for said tax for said year. It shall be certified by the City Clerk, who shall act as Clerk of the Board of Equalization, as being the assessment roll for said tax, and shall be the assessment roll upon which such tax is to be levied in said year.

SEC. 23. The fiscal year of said city shall commence on the Fiscal year. first day of April of each year and end on the last day of March of the ensuing year, which said year shall be of the same number of the year of our Lord of the first three quarters thereof. The taxes of said city shall be, annually:

taxes.

First-A general tax on all the property in the city subject to Annual taxation, not exceeding one per cent. of the assessed value thereof, for general purposes.

Second-A tax on all the property in the city subject to taxation, not exceeding one half of one per cent. of the assessed value thereof, for the purpose of straightening and improving the navigation of Petaluma Creek; provided the same be voted by the qualified voters of said city.

Collection of taxes.

Third-A street tax of three dollars on each male person over twenty-one years of age residing in said city.

Fourth-A tax not to exceed five dollars on each dog owned and kept within said city.

Each of said taxes shall be due to said city on said property, and from the owners thereof, and from said persons, whenever the same shall be levied by the Board of Trustees of said city. All taxes shall be levied during the months of August or September of each year.

SEC. 24. Whenever any tax shall be levied it shall become and be a lien upon all the real estate of the persons owing the tax situated in said city, which said lien shall take precedence of all other liens, except those held by the United States and by this State, and excepting liens in existence at the time of the passage of this Act. Whenever a tax is levied the City Clerk shall immediately make out a tax list of the same, and certify to the same and ascertain the amount of the tax, and deliver said tax list to the City Marshal and take his receipt therefor. The City Marshal shall, on the receipt of said tax list, proceed to the collection of said taxes. He shall collect no taxes on said list after the third Monday of November next following its receipt. All city taxes not paid on or before said third Monday of NoDelinquent. vember shall be delinquent taxes. At the close of the day on said third Monday of November, there shall become and be due to said city on said delinquent taxes the amount of twenty per cent. of the same in addition to said tax, which said twenty per cent. shall be collected in the same manner as the delinquent tax. Immediately after said third Monday of November, the City Marshal shall make out a list, in the same form as the tax list, of all taxes so delinquent, and shall verify the same and deposit it with the City Clerk. The City Clerk shall immediately place said delinquent list in the hands of the City Attorney, and take his receipt therefor and charge the same to him. The City Attorney shall, by suit, collect said delinquent taxes in the same manner as the District Attorney now collects delinquent State and county taxes, except as may be differently provided by this Act. In all cases where, by the laws now in force, the District Attorney brings suit before a Justice of the Peace, the City Attorney shall in similar cases bring suit before the City Recorder; and the laws now in force applicable to the District Attorney, in the collection of State and county taxes, shall be applicable to the City Attorney in the collection of city taxes, except as may be differently provided in this Act. Whenever said City Attorney has collected of said delinquent taxes all that he has been able to collect, he shall make a list of such taxes as he has not been able to collect, and deposit the same, with the delinquent list, with the City Clerk. The City Attorney shall, quarterly, make a statement of the taxes collected by him, and verify the same and file it with the City Clerk; and shall, quarterly, pay into the City Treasury all taxes collected by him, retaining the twenty per cent. additional as his fees. The Board of Trustees shall examine the list of unpaid taxes returned by the City Attorney, and abate or make such disposition of the same as they may think best.

SEC. 25. The Board of Trustees, by a vote entered on their