Stating Different Causes of Action.-A complaint in an action by the state to recover taxes levied upon a railroad cannot properly join causes of actions in favor of the several counties through which the road passes. Several causes of action, when properly joined, must be separately stated, and must all belong to one class, and affect all the parties to the action. (People v. Cen. Pac. R. R. Co., 83 Cal. 393, 23 Pac. 303.)

No Interest to be Recovered. In an action to recover delinquent taxes, brought under section 3670 of the Political Code, against a railroad company operated in more than one county, a judgment in favor of the plaintiff should not include interest on the taxes at the rate of two per cent per month from the time of delinquency. (People v. N. P. C. R. R. Co., 68 Cal. 551, 10 Pac. 45. Cited: 76 Cal. 278, 18 Pac. 309.)

Counsel Fees.-In an action for the collection of delinquent taxes due the state, the court is authorized to include in the assessment such sum for fees of counsel employed by the controller as may be determined to be reasonable and just; but no allowance can be made for counsel fees of an assistant engaged by the attorney general. (People v. Cen. Pac. R. R. Co., 105 Cal. 576, 38 Pac. 905. Cited: 120 Cal. 651, 53 Pac. 213.)

Action in Name of People.-Under section 3670 of the Political Code, all actions for the collection of delinquent taxes, including county, and city and county taxes upon railroads operated in more than one county of the state, assessed by the state board of equalization, must be brought by the controller in the name of the people of the state of California; and an action brought in the name of a county to collect the amount apportioned to the county, of the taxes assessed by the state board of equalization against the franchise, roadbed, rails, and rolling stock of a railroad operated in more than one county is subject to a demurrer upon the ground that the plaintiff is not authorized to maintain the action. (County of San Diego v. S. P. R. R. Co., 108 Cal. 46, 40 Pac. 1052.)

The act of 1883, amending certain sections of the Political Code, and adding new sections thereto, provides a complete and comprehensive scheme or system for the assessment and collection of taxes on the franchises, roadbeds, rails, and rolling stock of railroads operated in more than one county of the state, and being wholly inconsistent with the provisions of the act of April 23, 1880, which authorized suit in the name of the county, its effect was to supersede or repeal the latter act, in so far as it affects actions to recover taxes upon such railroads; and the remedy by suit in the name of the state, provided in the act of 1883, is specific, and must be held to be exclusive of all others. (County of San Diego v. S. P. R. R. Co., 108 Cal. 46, 40 Pac. 1052.)

RASIS OF TAXATION FOR COUNTIES.

Sec. 3671, Pol. C. The assessment made by the county assessor, and that of the state board of equalization, as apportioned by the boards of supervisors to each city, town, township, school, road, or other district in their respective counties, or cities and counties, shall be the only basis of taxation for the county, or any subdivision thereof, except in incorporated cities and towns, and may also be taken as such basis in incorporated cities and towns when the proper authorities may so elect. All taxes upon townships, road, school, or other local districts, shall be collected in the same manner as county taxes. En. 1883, 65.

Section Cited.

People v. N. P. C. R. R., 68 Cal. 552, 10 Pac. 45; San Luis Obispo v. White, 91 Cal. 434, 24 Pac. 864, 27 Pac. 756; San Bernardino v. S. P. R. R., 137 Cal. 661, 662, 70 Pac. 782.

Annotation.

Authority to County to Sue for Taxes.-Under this section a county may sue for the recovery of a tax levied upon a road district within the county. (San Luis Obispo v. White, 91 Cal. 434, 24 Pac. 864, 27 Pac. 756. To same effect: Los Angeles v. Ballerino, 99 Cal. 595, 32 Pac. 581, 34 Pac. 329. Distinguished: San Bernardino v. S. P. R. R. Co., 137 Cal. 659, 70 Pac. 782.)

But a county has no authority, under this section, to collect taxes upon a railroad operated in more than one county, which are due to a school district through which the railroad passes. (San Bernardino v. S. P. R. R., 137 Cal. 659, 70 Pac. 782.)

PART IV.

TITLE III.

THE GOVERNMENT OF CITIES.

CHAPTER III.

LEGISLATIVE POWERS.

§ 4410. To grant authority to gas and water companies.

§ 4411. Reservations by cities.

§ 4412. Contract for gas and water.

§4413. Restrictions and conditions to be imposed.

TO GRANT AUTHORITY TO GAS AND WATER COMPANIES. Sec. 4410, Pol. C. The common council, by ordinance, approved by the mayor, may grant to any gas or water company the privilege of laying down pipes in the streets and alleys of such city for supplying gas and water for the streets and buildings thereon, for a term not exceeding twenty-five years. En. March 12, 1872.

RESERVATIONS BY CITIES.

Sec. 4411, Pol. C. In exercising the authority mentioned in preceding section, the common council must reserve the right to grant similar privileges to other companies, and require the laying down of the pipes to be under the reasonable direction of the city authorities, and to be so laid as to do no injury to the proper use of the paving, planking or macadamizing of the streets and alleys, nor to private property situate thereon. En. March 12. 1872.

CONTRACT FOR GAS AND WATER.

Sec. 4412, Pol. C. The common council may contract with gas and water companies for supplying the streets and public buildings with all gas and water necessary for their proper use; the rates to be paid therefor must not be fixed for a term exceeding five years, and the city authorities must reserve the right to abrogate such contract whenever gas or water is offered to be supplied at two-thirds of such fixed contract price. En. March 12, 1872.

RESTRICTIONS AND CONDITIONS TO BE IMPOSED.

Sec. 4413, Pol. C. In granting authority to lay down pipes, and in contracting for gas and water, the common council must impose such restrictions and conditions, and provide for such locations and construction of gas and waterworks and pipes as to work the least possible public or private inconvenience, and provide for enforcing such restrictions and conditions. En. March 12, 1872.

PENAL CODE.

PROVISIONS OF THE PENAL CODE OF CALIFORNIA RELATING TO CORPORATIONS.

PART I.

TITLE VII.

CHAPTER VII.

OTHER OFFENSES AGAINST PUBLIC JUSTICE.

$ 165. Bribing boards of supervisors, etc.

§ 178. Officers of corporation not to employ Chinese. § 179. Corporations not to employ Chinese.

BRIBİNG BOARDS OF SUPERVISORS, ETC.

Sec. 165, Pen. C. Every person who gives or offers a bribe to any member of any common council, board of supervisors, or board of trustees of any county, city, or corporation, with intent to corruptly influence such member in his action on any matter or subject pending before the body of which he is a member and every member of either of the bodies mentioned in this section who receives or offers to receive any such bribe, is punishable by imprisonment in the state prison for a term not less than one nor more than fourteen years, and is disqualified from holding any office in this state. En. February 14, 1872.

Section Cited.

People v. Turnbull, 93 Cal. 631, 29 Pac. 224; People v. Cal. 372, 374, 42 Pac. 894.

Annotation.

Ward, 110

"Trustee,' How Construed.-The term "trustee' in this section is to be construed in its broadest sense, and to include the directors of an irrigation district. (People v. Turnbull, 93 Cal. 631.)

Indictment-Sufficiency of.-An indictment under this section must aver the particular acts constituting the bribery with reasonable certainty. (People v. Ward, 110 Cal. 369, 42 Pac. 894.)

OFFICERS OF CORPORATIONS NOT TO EMPLOY CHINESE.

Sec. 178, Pen. C. Any officer, director, manager, member, stockholder, clerk, agent, servant, attorney, employee, assignee, or contractor of any corporation now existing or hereafter formed under the laws of this state who shall employ, in any manner or capacity, upon any work or business of such corporation any Chinese or Mongolian, is guilty of a misdemeanor, and is punishable by a fine of not less than one hundred nor more than one thousand dollars, or by imprisonment in the county jail of not less than fifty nor more than five hundred days, or by both such fine and imprisonment; provided, that no director of a corporation shall be deemed guilty under this section who refuses to assent to such employment, and has such dissent recorded in the minutes of the board of directors.

1. Every person who, having been convicted for violating the provisions of this section, commits any subsequent violation thereof after such conviction, is punishable as follows:

2. For each subsequent conviction, such person shall be fined not less than five hundred nor more than five thousand dollars, or by imprisonment not less than two hundred and fifty days nor more than two years, or by both such fine and imprisonment. En. Stats. 1880, 1.

CORPORATIONS NOT TO EMPLOY CHINESE.

Sec. 179, Pen. C. Any corporation now existing or hereafter formed under the laws of this state, that shall employ, directly or indirectly, in any capacity, any Chinese or Mongolian, shall be guilty of a misdemeanor and upon conviction thereof shall for the first offense be fined not less than five hundred nor more than five thousand dollars, and upon the second conviction shall, in addition to said penalty, forfeit its charter and franchise, and all its corporate rights and privileges, and it shall be the duty of the attorney general to take the necessary steps to enforce such forfeiture. En. Stats. 1880, 2.