Collector of poll taxes. Sheriff's fees lector. travelling to and from the seat of government to make his quarterly or semi-annual settlement. County Auditor-Three hundred dollars per annum. County Assessor-Fourteen hundred dollars per annum; and he is hereby constituted and declared to be ex officio collector of poll taxes from the first Monday in March to the first Monday in August of each year, with all the powers, duties, obligations, and the compensation provided and prescribed by law for collecting the same. Interpreters-A sum not to exceed five dollars per day, to be allowed by the Board of Supervisors. SEC. 2. Section third of said Act is hereby amended so as to read as follows: Section 3. The Sheriff shall be ex officio Tax Collector in and as Tax Col- for said county, and shall be allowed, for collecting all taxes, except poll taxes, license tax and foreign miners' license tax, the following rates on all moneys collected and paid over by him to the County Treasurer in each fiscal year: Five per cent. on the first ten thousand dollars; four per cent. on all over ten thousand dollars and under twenty thousand dollars; three per cent. on all over twenty thousand dollars and not exceeding fifty thousand dollars; two per cent. on all over fifty thousand dollars; provided, that he shall not receive any compensation for collecting and paying over any moneys belonging to the Public Schools Fund of said county or State. Witnesses SEC. 3. Section six of said Act is hereby amended so as to read as follows: Section 6. Witnesses in civil and criminal cases in Courts of and Jurors. record shall receive two dollars per day and twenty cents per mile for travelling, one way only. Grand and trial jurors shall receive two dollars for each day's attendance in a Court of record. SEC. 4. This Act shall take effect and be in force on and from the first day in March, eighteen hundred and sixty-eight. Supervisors CHAPTER XCV. An Act to amend an Act entitled an Act to provide revenue for the support of the Government of this State, approved May seventeenth, one thousand eight hundred and sixty-one. [Approved February 29, 1868.] The People of the State of California, represented in Senate and SECTION 1. Section two of said Act is hereby amended so as to read as follows: Section 2. The Board of Supervisors of each county shall, shall assess. prior to the first Monday of April, unless otherwise provided by special Act, annually assess the amount of taxes that shall be levied for county purposes, designating the number of cents which shall, on each one hundred dollars of taxable property, paid. real or personal, be levied for each purpose, and shall add thereto the amount levied by law on each one hundred dollars of taxable property, real or personal, for either State or county purposes. All taxes levied under the provisions of this Act shall be paid in Taxes, how the legal coin of the United States, or in foreign coin at the value fixed for such coin by the laws of the United States; provided, however, that county taxes levied in accordance with the provisions of any special Act may be collected in such funds as in such special Act may be provided. The Board of Supervisors of the respective counties shall, prior to the first Monday in April of each year, cause to be prepared suitable and well bound books Assessors' for the use of the Assessors, in which he shall enter his tax lists or assessment rolls, as hereinafter provided. Said books shall contain suitable printed heads, and be ruled to conform with the form of the assessment roll, as provided in this Act. SEC. 2. Section three of said Act is amended so as to read as follows: books. on property. Section 3. Every tax levied under the provisions or authority Taxes a lien of this Act is hereby made a lien against the property assessed, which lien shall attach on the first Monday in April in each year, and shall not be satisfied or removed until the taxes are all paid, or the property has absolutely vested in a purchaser, under a sale for taxes. SEC. 3. Section thirteen of said Act is amended to read as follows: owners. Section 13. Between the first Monday in April and the first Duties of AsMonday in August in each year, the Assessor, except otherwise sessor. required by special enactment, shall ascertain, by diligent inquiry and examination, all property in his county, real or personal, subject to taxation, and also the names of all persons, corporations, associations, companies or firms owning, claiming or having the possession or control thereof, and he shall then determine the full cash value of all such property, and shall list and assess the same to the person, firm, corporation, association or company owning or having possession, charge or control thereof. For the purpose of enabling the Assessor to make such Statement of assessment, he shall demand from each person and firm, and property from the President, Cashier, Treasurer or Managing Agent of each corporation, association or company within his county, a statement, under oath or affirmation, of all the real estate and personal property within the county owned, claimed by, or in the possession or control of such persons, firm, corporation, association or company. If any person, officer or agent shall neg- Penalty for lect or refuse, on demand of the Assessor or his deputy, to give, under oath or affirmation, the statement required by this section, the Assessor shall make an estimate of the value of the taxable property which such person, officer or agent neglected or refused to render under oath or affirmation; and the value so fixed by the Assessor shall not be reduced by the Board of Equalization. If the owner of any property, not listed by another person, shall be absent or unknown, the Assessor shall make an estimate of the value of such property. If the name of such absent owner Unknown is known to the Assessor, the property shall be assessed in his, her or their name; if unknown to the Assessor, the property shall be assessed to unknown owner. neglect. owners. SEC. 4. This Act shall not apply to the City and County of San Francisco. SEC. 5. This Act shall take effect from and after its passage. Levy road tax. How expended. CHAPTER XCVI. An Act to amend section nine of an Act entitled an Act concerning roads and highways in certain counties in this State, approved May fourteenth, eighteen hundred and sixty-one. [Approved February 29, 1868.] The People of the State of California, represented in Senate and SECTION 1. Section nine is amended so as to read as follows: Section 9. The Board of Supervisors of Marin County shall, at the same time they levy a tax for county purposes, levy an additional tax of not less than one nor more than five tenths of one per cent. on all the taxable property within the County of Marin, for road purposes; which said tax shall be levied and collected, and shall be paid into the County Treasury in the same manner as other taxes, and shall constitute the Road Fund of the county, and shall be applied by the Roadmasters of the several districts in repairing roads and building and repairing bridges therein, under the direction of the Board of Supervisors, in such sums and for such repairs to the public roads and highways as they may direct. SEC. 2. All Acts and parts of Acts in conflict with this Act are hereby repealed. SEC. 3. This Act shall be in force from and after its passage. Acts legal. ized. CHAPTER XCVII. An Act to legalize the acts of the Board of Supervisors of Amador County whilst sitting as a Board of Equalization for the years eighteen hundred and sixty-six and eighteen hundred and sixty-seven. [Approved February 29, 1868.] The People of the State of California, represented in Senate and SECTION 1. The acts of the Board of Supervisors of Amador County whilst sitting as a Board of Equalization for the year eighteen hundred and sixty-six and the year eighteen hundred and sixty-seven are hereby legalized; and said acts are made of binding force upon all parties interested in their several acts of equalization for said years. SEC. 2. This Act shall take effect and be in force from and after its passage. CHAPTER XCVIII. An Act to authorize the Board of Supervisors of the County of El [Approved March 2, 1868.] The People of the State of California, represented in Senate and SECTION 1. The Board of Supervisors of El Dorado County For General are hereby authorized and allowed to levy an additional tax Fund. upon all the taxable property within said county, not to exceed sixty cents on each one hundred dollars, for General Fund purposes, in addition to the amount now allowed by law. SEC. 2. This Act shall take effect from its passage. CHAPTER XCIX] An Act to change the present official grade of Third Street, from the southerly line of Bryant Street to the northerly line of King Street, in the City and County of San Francisco, and establish the present actual grade thereof as the official grade. [Approved March 2, 1868.] The People of the State of California, represented in Senate and SECTION 1. The Board of Supervisors of the City and County official grade of San Francisco having permitted the owners of the property on the line of Third street, between Bryant and King streets, in said city and county, to reduce the grade of Third street from fourteen feet above base to twelve feet above base, at the crossing of Brannan street, and to reduce the grade of said street from twenty feet above base to eleven feet above base, at the crossing of Townsend street, and running to the established grade of the southerly line of Bryant street, and to the established grade of the northerly line of King street, the same is hereby confirmed and established as the official grade of Third street between Bryant and King streets, in said city and county. SEC. 2. This Act shall take effect from and after its passage. Grade estab lished. CHAPTER C. An Act to change the grade of the crossing of Jones and Tyler Streets, in the City and County of San Francisco. [Approved March 3, 1868.] The People of the State of California, represented in Senate and SECTION 1. The grade of the crossing of Jones and Tyler streets, in the City and County of San Francisco, is hereby established at forty-eight feet above base. SEC. 2. All Acts or parts of Acts, so far as they conflict with the provisions of this Act, are hereby repealed. Reports. How distributed. CHAPTER CI. An Act to amend section nine of an Act entitled an Act to provide for the appointment of a Reporter of the Supreme Court, and to define his duties and compensation, approved April nineteenth, eighteen hundred and fifty-six. [Approved March 3, 1868.] The People of the State of California, represented in Senate and SECTION 1. Section nine of said Act is hereby amended so as to read as follows: Section 9. The Reporter shall deliver to the Secretary of State, as soon as the same can be published, three hundred copies of each volume of the Reports of the Supreme Court, to be distributed as follows: To each State and Territory of the United States, one copy; to the United States Library, one copy; to the head of each Department of this State, and to each Supreme, District and County Judge, and to the Probate Judge of the City and County of San Francisco, one copy each; to each District Attorney and County Clerk, one copy. The surplus copies shall be deposited in the State Library. SEC. 2. This Act shall take effect from and after its passage. |