§ 10. Sales, etc., not to be taxed. The provisions of this act requir ing the payment of license fees shall not be held or construed to apply to motor vehicle fuel imported into this state in interstate or foreign commerce and intended to be sold in the original and unbroken tank cars or other original receptacles, containers or packages and so sold while the same are in interstate or foreign commerce nor to any motor vehicle fuel exported or sold for exportation and exported for use outside this state, nor to any motor vehicle fuel delivered under contracts entered into prior to the fourteenth day of May, 1923, nor to any motor vehicle fuel sold to the government of the United States or any department thereof.

§ 11. Refund of tax on certain sales. Any person, firm, association or corporation who shall buy and use any motor vehicle fuel for purposes other than in motor vehicles operated, or intended to be operated upon the public highways of the state of California or export the same for use outside of this state; also any person, firm, association or corporation who shall buy any motor vehicle fuel and use the same exclusively in the transportation of rural free delivery mails, and who shall have paid any license tax for such motor vehicle fuel hereby required to be paid, either directly or to the vendor from whom it was purchased, or indirectly by the adding of the amount of such tax to the price of such fuel, shall be reimbursed and repaid the amount of such tax paid by him or it upon presenting to the state controller an affidavit accompanied by the original invoices showing such purchase, which affidavit shall be verified by the oath of the claimant and shall state the total amount of such fuel so purchased and used by said consumer other than in motor vehicles operated or intended to be operated upon any of the public highways in the state of California. The said state controller, upon the presentation of such affidavits and such invoices or vouchers, shall cause to be paid to such consumer, from the license taxes collected in accordance with the provisions of this act, an amount equal to the license taxes collected hereunder on the motor vehicle fuel so purchased or so used. All such applications shall be filed with the state controller within six months from the date of the purchase of such motor vehicle fuel. Any application filed after such six months shall not be considered for any purpose by the state controller, the treasurer or the state of California.

§ 12. Examination by board of equalization. The state board of equalization shall have the power and it is hereby authorized to make any and all such examinations of the records of distributors as it may deem necessary in carrying out the provisions of this act. The cost if any of such examination to be payable from the regular appropriation for clerical assistance of said board.

§ 13. Motor vehicle fuel fund created. Amount to go to counties for road purposes. Semi-annual distribution to counties. Supervisors to report distribution of moneys. Remainder paid into state highway maintenance fund. All moneys received by the state controller in payment of license taxes under the provisions of this act shall be by him deposited in the state treasury and credited to the "motor vehicle fuel fund," which fund is hereby created. One-half of all moneys remaining in said "motor vehicle fuel fund" after the refunds herein

provided for have been paid shall be paid, therefrom to the counties of the state as hereinafter provided in the proportion which the number of vehicles registered in each of said counties bears to the total number of such vehicles registered in the state as determined by the places of residence of the owners to whom the registration certificates for such vehicles have been issued by the state during the current year, and it is hereby made the duty of the motor vehicle department to furnish to the state controller a record of the number of such registrations by counties. All such amounts so paid to the several counties shall be paid into a special road improvement fund. Such fund shall be expended by the county receiving it exclusively in the construction and maintenance of roads, bridges and culverts in each such county. In the event that any county has not established such a road fund, its proportion of such fund shall be retained by the state until provision for such a road fund has been made, and it shall then be paid over to such county.

Semi-annual distribution to counties. In the months of May and November of each year, the treasurer shall make a report to the state controller setting forth the gross amounts received and the net receipts remaining after the payment of the refunds herein provided for for the preceding six months, and thereupon the controller shall draw his warrant upon the "motor vehicle fuel fund" in favor of each county in the state for the amount to which each such county is entitled. The controller shall not draw such warrant in favor of any county which shall not have established such a road fund as is herein required or which shall be delinquent in its annual report to the state department of public works as hereinafter required.

Supervisors to report disposition of moneys. The board of supervisors of each county shall make an annual report to the state department of public works not later than three months after the close of the county's fiscal year upon forms to be provided by such department, showing the amount of moneys received from the "motor vehicle fuel fund" during the preceding fiscal year and the disposition of said moneys, giving such details as to the disposition of said moneys as may be required by said department. Whenever such report shall not have been duly filed in the manner and form herein provided for at or before the time herein specified, the state controller shall not draw his warrant in favor of the treasurer of such county until said report has been filed.

All moneys

Remainder paid into state highway maintenance fund. in the "motor vehicle fuel fund" other than those hereinbefore appropriated, are hereby appropriated to and shall by the state treasurer be paid into the "state highway maintenance fund," which fund is hereby created, and shall be used for the maintenance, repair, widening, resurfacing and reconstruction of the state highways, and for the maintenance, repair, widening, resurfacing and reconstruction of roads and highways in state parks, subject to the approval of the official or officials charged by law with the management and control of such parks, such moneys to be drawn from the state highway maintenance fund for the purpose of such maintenance, repair, widening, resurfacing and reconstruction upon warrants drawn by the state controller

upon demands made by the state highway commission and allowed and audited by the state board of control.

§ 14. Penalties. Any person, firm, association or corporation or any officer or agent thereof violating any of the provisions of this act, or unlawfully making any false statement, or concealing any material fact in any record, report, affidavit or claim provided for herein, shall be guilty of a misdemeanor, unless such act is by any other law of this state declared to be a felony, and upon conviction thereof shall be punished by a fine of not less than five hundred dollars nor more than five thousand dollars, or by imprisonment in the county jail not exceeding six months, or by both such fine and imprisonment.

The state board of equalization shall have power to revoke the license of any distributor refusing or neglecting to comply with the provisions of this act.

§ 15. Constitutionality. If any section, subsection, sentence, clause or phrase of this act is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act. The legislature hereby declares that it would have passed this act and each section, subsection, sentence, clause and phrase thereof irrespective of the fact that any one or more of the sections, subsections, sentences, clauses or phrases be declared unconstitutional. § 16. Repealed. All acts and parts of acts inconsistent with the provisions of this act are hereby repealed.

§ 17. In effect when. This act shall go into effect upon the thirtieth day of September, one thousand nine hundred twenty-three, provided there shall have been theretofore enacted that certain act to be known and cited as the "California vehicle act" introduced in the forty-fifth session of the legislature as Senate Bill No. 743.

TITLE 221.

GEOLOGICAL SURVEY.

ACT 2974.

To continue the geological survey of the state of California. [Stats. 1871-72, p. 355.]

"Probably intended to be repealed by 1873-74, p. 694, c. CDLXIII."Code Commissioners' Note.

ACT 2975.

State geological survey, preservation of material of. [Stats. 1873-74,

p. 694.]

This act provided for the delivery by the state geologist of the material of the survey to the president of the University of California and its preservation by the Regents of the University.

ACT 2985.

TITLE 222.
GETTYSBURG.

An act to provide for the celebration of the fiftieth anniversary of the battle of Gettysburg; appointing a commission in connection there

with; and making an appropriation therefor. [Approved May 31, 1913. Stats. 1913, p. 278.]

This act appropriated $15,000 for the purpose indicated.

TITLE 223.
GIFTS.

ACT 2995.

To provide for the receipt of donations to the state, counties, cities and counties, or towns. [Stats. 1880, p. 29.]

Codified by § 453a, Political Code. See, also, § 4052a, Political Code.

ACT 2996.

To authorize the several counties, cities and counties, cities, and towns to receive gifts. [Stats. 1881, p. 2.].

See § 1275, Civil Code, and note. §§ 453a and 4052a, Pol. Code; also Act 2995.

ACT 2997.

An act authorizing board of supervisors of any county, or city and county, or the trustees or other governing body of any municipality in the state of California to receive devises, bequests, donations and gifts, also to levy taxes, for the purpose of erecting monuments in memory of California pioneers. [Approved June 3, 1913. Stats. 1913, p. 377.]

§ 1. Gifts for pioneer monuments. The board of supervisors of any county, or city and county, or the trustees or other governing body of any municipality, in the state, may receive devises, bequests, donations and gifts, for the purpose of erecting within such county, or city and county, or city, a monument in memory of California pioneers.

§ 2. Erection of monuments. When, in the opinion of such board of supervisors or of such trustees or other governing body of a municipality, the devises, bequests, donations and gifts received are sufficient therefor, they may erect such monument.

§ 3. Question of tax levy for monuments. Such board of supervisors, or trustees, or other governing body of a municipality, may submit to the qualified electors of the county, or city and county, or of the city, as the case may be, whether taxes for the erection of a monument to the California pioneers shall be levied on the taxable property of the county, or city and county, or city, as the case may be. The question of levying such tax for such purpose shall be submitted to the qualified electors of the county, or city and county, or municipality, as the case may be, at a general or other election that may be held in such county, or city and county, or municipality. Twenty days' notice

thereof shall be previously given by posting in at least three public places in such county, city and county, or municipality. Such notices shall state specifically the amount to be raised and the purpose. If a majority of all the votes cast at such election are in favor of the proposal, the tax herein provided for shall be considered authorized.

§ 4. Ballots. The electors voting at such election shall have placed on their ballots the words "Tax for pioneer monument-Yes" or "Tax for pioneer monument-No."

§ 5. Levy of tax in county. When such tax has been voted in a county, or city and county, the board of supervisors in the next annual levy of taxes, shall levy a tax on the property in such county, or city and county, sufficient to produce the amount voted for for the purpose, and the same shall be assessed and collected in the same manner as other taxes are levied and collected.

§ 6. Levy of tax in city. When such tax has been voted in a city, the trustee[s] or other governing body thereof in the next annual levy of taxes, shall levy a tax on the property in such city, sufficient to produce the amount voted for for the purpose, and the same shall be assessed and collected in the same manner as other taxes are levied and collected.

§ 7. Duty of supervisors and trustees. The board of supervisors in case of monuments for a county and the trustees or other governing body of a city, in case of monuments for a city, shall when the taxes so raised and collected are available, proceed to carry out the purpose for which the money was voted by the county, or city and county, or city.

ACT 3007.

TITLE 224.
GILROY.

Incorporating Gilroy. [Stats. 1869-70, p. 263.]
Amended 1871-72, p. 356; 1875–76, p. 724.

Charter of. [Stats. 1921, p. 2204.]

Amended 1923; Stats. 1923, p. 1646.

To create the county of Glenn, establish the government and provide for its organization. [Stats. 1891, p. 98.].

Amended 1893, p. 158.

This act is not unconstitutional as special legislation: People v. County of Glenn, 100 Cal. 419, 38 Am. St. Rep. 305, 35 Pac. 302.