CHAP. CLXXIX.-An Act to provide for the Redemption of Bonds issued for Expenses incurred in the Suppression of Indian Hostilities in certain counties of this State. [Approved April 9, 1862.] The People of the State of California, represented in Senate and Duty of Treasurer. Controller. SECTION 1. The Treasurer of State is hereby authorized and required, upon the receipt of the amount of United States State bonds appropriated by Act of Congress, entitled an Act for the Payment of Expenses incurred in the Suppression of Indian Hostilities in the State of California, approved March second, eighteen hundred and sixty-one, to report the amount of said bonds so received to the Controller of State, who shall charge the Treasurer with the same. The Controller of State shall, by ad- Duty of vertisement, notify all persons holding bonds, or certificates, issued by the Treasurer of State for services rendered and supplies and transportation furnished, under the provisions of an Act entitled an Act authorizing the Treasurer of State to issue Bonds for the Payment of Expenses incurred in the Suppression of Indian Hostilities in certain counties in this State, approved April twenty-fifth, eighteen hundred and fifty-seven, and of the several Acts amendatory thereto, and also all certificates issued for fractional claims audited and allowed by the Board of Examiners of War Claims, as authorized by the said Act and amendatory Acts, in payment of expenses incurred by the following expeditions, viz: the Shasta expedition of eighteen hundred and fifty-four, in the Siskiyou expedition of eighteen hundred and fifty-five, in the Klamath and Humboldt expedition of eighteen hundred and fifty-five, the San Bernardino expedition of eighteen hundred and fifty-five, the Klamath expedition of eighteen hundred and fifty-six, the Modoc expedition of eighteen hundred and fifty-six, the Tulare expedition of eighteen hundred and fifty-six-to surrender to him all such bonds and certificates issued under the Acts, and for the expeditions aforesaid. Same. SEC. 2. Upon the surrendering of any or all of such bonds or certificates to the Controller of State, he shall cancel the same, by writing across the face thereof the words, "Cancelled, this day of, eighteen hundred and sixty—, (and shall transmit them to the Treasurer of State, who shall make a similar indorsement thereon, and file the same in his office,) and shall issue to the person or persons so surrendering the said bonds or certificates, a warrant upon the Treasurer of State, directing the Treasurer to deliver to such person the bond or bonds of the United States to which he is entitled, upon his paying to said Treasurer of State, in cash, five per cent. upon the principal of said United States bond or bonds so delivered; provided, that only the amount audited and paid by the Proviso. Government of the United States upon the vouchers, for which said bonds or certificates so surrendered were issued, shall be paid in United States bonds. SEC. 3. Of the amount of cash paid to the Treasurer of ment of moneys. Apportion State, as directed by section two of this Act, two fifths shall be paid by the Treasurer of State into the General Fund, and the remaining three fifths shall be set apart as a Special Fund, and paid to William C. Kibbe, upon the order of the Controller, who shall draw his warrant for the same upon the Treasurer of State. Buty of Proviso. SEC. 4. The Controller of State, upon the receipt of the UniController. ted States bonds, as aforesaid, shall advertise for sealed proposals for the purchase of the amount paid to the Treasurer, and belonging to the State of California, for cash, and shall fix a time when the bids for the purchase of the same shall be opened, by the Controller and Treasurer, and the sale shall be awarded to the highest bidder; provided, that the same shall not be at a less rate than ninety cents on the dollar; of the proceeds of the sales of said bonds, two per cent. shall be paid by the Treasurer of State into the General Fund, and three per cent. shall be set apart and paid to William C. Kibbe, in the manner prescribed in the foregoing section, and the remainder of the proceeds shall be paid by the Treasurer of State, upon the warrant of the Controller, to the Assistant United States Treasurer, at San Francisco, as a part of the quota of the direct tax allotted to this State by Act of Congress. Duty of Treasurer, ry of State. SEC. 5. On the first Monday of July, September, January, Controller, and April next, the Controller, Treasurer, and Secretary of and Secreta- State, shall meet at the office of the Treasurer of State, and destroy all bonds and certificates surrendered under the provisions of this Act, after examining and approving the record of the same, which shall be kept by the Controller and Treasurer of State. CHAP. CLXXX.-An Act to define the Meaning of certain Terms used in the Revenue Laws of this State. [Approved April 10, 1862.] The People of the State of California, represented in Senate and SECTION 1. Wherever the terms "doing business," or "transacting business" in any amount are used in any of the revenue laws of this State, which have been heretofore passed, or which may hereafter be passed, such terms shall be construed to mean the whole value of the property in relation to which the business was done or transacted, and not the profits arising therefrom. SEC. 2. This Act shall take effect from and after its passage. CHAP. CLXXXI.-An Act amendatory of and supplemental to an Act entitled an Act to regulate the Fire Department of the City and County of San Francisco, passed March twenty-fifth, one thousand eight hundred and fifty-seven, and the several Acts amendatory thereof. [Approved April 10, 1862.] The People of the State of California, represented in Senate and SECTION 1. Section fourth of an Act entitled an Act to regulate the Fire Department of the City and County of San Francisco, passed March twenty-fifth, one thousand eight hundred and fifty-seven, is hereby amended so as to read as follows: Delegates. Section 4. At its stated meeting in October, each and every Election of engine and hook and ladder company shall elect two of its Board of members, and each and every hose company one of its members, to the Board of Delegates, which Board shall consist of two representatives from each engine and each hook and ladder company, and one representative from each hose company, who. before entering upon the duties of their office, shall take and subscribe an oath or affirmation, to be administered by the President of the Fire Department, to well and truly perform the duties of Delegates, as prescribed in the laws governing the Department. They shall assemble, on the second Wednesday of November, at seven and a half o'clock, P. M., in the room of the Board, and then and there organize, by the election of a President, Secretary, and Treasurer, whose term of office shall officers. be for one year, or until their successors are duly elected and qualified. They shall make laws for the government of the Powers and Fire Department, and all laws made by them shall be binding duties. on every company, officer, or member, of the Department; and any company, officer, or member, of the Department, who shall violate any of the said laws, or any of the provisions of this Act, or who shall refuse to obey the lawful orders of the Chief or Assistant Engineer, shall, upon complaint, be tried by the Board, and, if found guilty, be censured, suspended, removed from office, or expelled from the Fire Department, as a majority of the Board in its judgment may direct. They shall examine the returns, and declare the result, of all Engineers' elections, and give them their certificates of office. SEC. 2. Section sixth of said Act is hereby amended so as to read as follows: company. Section 6. An engine company, or a hook and ladder compa- Number to ny, shall be composed of not more than sixty-five, nor less than compose twenty-five, and a hose company, of not more than twenty-five. nor less than fifteen, males, of the full age of twenty-one years. all of whom must be duly registered members of the Department. The officers of a company shall be, a Foreman, at least one Assistant Foreman, a Secretary, and a Treasurer. A company desiring admission into the Department, must make application to the Board of Delegates, accompanying such application with a copy of their constitution, signed by at least twenty-five males, of the age of twenty-one years, the names of their Admission. officers, the residence of their members, and the location they desire, and should the Board, by a vote of a majority of all its members, decide to recommend the admission of such company, the Secretary of the Department shall forward to the Board of Supervisors a certificate of such recommendation, together with the petition of the company, the constitution of the same, the names of the officers and men, their residences, and the location desired. If such recommendation shall receive the approval of the Board of Supervisors, the company shall be declared admitted into the Department, and shall be furnished, by the city and county, with a fire apparatus, and a house for receiving the same; and no petition for the admission of any company shall be entertained by the Board of Supervisors, until it shall have received the recommendation of the Board of Delegates. SEC. 3. Section eight of said Act is hereby amended so as to read as follows: Companies may be disbanded. Exempt firemen. Badge. Section 8. Whenever, by reason of death, resignations, or expulsions, an engine, or hook and ladder company, shall have reduced its roll to less than twenty-five, or a hose company to less than fifteen, active registered members, it shall be the duty of the Secretary of the Department to forthwith notify the Chief Engineer and the Foreman of the company of the fact; and it shall be the duty of the Chief Engineer to suspend such company until the next stated meeting of the Board of Delegates, when, unless a majority of the members composing said Board decide to reinstate the company, it shall be disbanded. SEC. 4. Section fourteen of said Act is hereby amended so as to read as follows: Section 14. Any member of any fire company belonging to the said Department, who shall have served as an active fireman for the period of five years, and shall produce a certificate of the same, signed by the Chief Engineer, President, and Secretary, of the Fire Department, and sealed with the seal of said Department, which said seal is hereby made evidence in any Court of Justice within this State, shall be forever released, after the date thereof, from jury duty or militia service within this State; provided, that the service which shall entitle such person to the exemption herein provided, shall not date prior to the date of the original certificate of membership of such person, of the fire company or companies, belonging to the said Department, in which such service shall have heretofore or may hereafter be rendered; and further, that the date from which said period of five years shall begin, shall be the time when such person became a member of said Department, and shall be proven by the production by such person of a properly authenticated certificate of his membership of some fire company or companies, belonging to said Department. SEC. 5. The Board of Delegates shall have power to prescribe a badge, to be worn by duly registered members of the Department when on duty at a fire, or during an alarm of fire; and after said Board of Delegates has prescribed such badge, the Board of Supervisors shall, within sixty days thereafter, provide a sufficient number of such badges, for the use of duly registered members of the Department. Who[ever] shall wear one of said badges with intent to represent or pass himself off as a member of the Department, shall be deemed guilty of a misdemeanor, and, upon conviction therefor, shall be punished by a fine not exceeding fifty dollars, or by imprisonment in the county jail not exceeding six months, or by both fine and imprisonment. Department SEC. 6. The seal of the Fire Department shall be in the cus- seal of tody of the Secretary of the Fire Department, and a copy or impression thereof, shall, on or before the first day of May next, be filed in the office of the County Clerk of the City and County of San Francisco, and in the office of the Secretary of State. SEC. 7. All laws, or parts of laws, in any way conflicting with this Act, are hereby repealed. SEC. 8. This Act shall take effect immediately. CHAP. CLXXXII.-An Act changing the Time of Assessing the value The People of the State of California, represented in Senate and SECTION 1. The County Assessor of Sierra County shall Assessment. assess all the real and personal property in said county, between the first Monday in March, and the first Monday in June, of each year. SEC. 2. The Assessor shall, on the second Monday of June Roll. in each year, deliver to the Clerk of the Board of Supervisors, the assessment roll of his county. SEC. 3. The Assessor may, at any time subsequent to the first Monday in June, and prior to the third Monday in August, in each year, assess any property which shall not be on the regular list. SEC. 4. The Board of Supervisors of said county shall meet Board of as a Board of Equalization on the second Monday of June of Equalization each year, and shall continue in session from time to time until the business of equalization is disposed of; provided, however, that they shall not sit after the first Monday of July. At the regular meeting of the Board of Supervisors, in August, said Board shall sit as a Board of Equalization, to equalize the subsequent assessment roll, as provided in section third of this Act. SEC. 5. The Clerk of the Board of Equalization shall deliver the original or first assessment roll, as corrected, on or before Clerk of the first Monday of July, and the subsequent assessment roll, as corrected, on or before the first Monday of September, of each year, to the Auditor of the county. year, man Duty of Board. SEC. 6. The Auditor shall, on the third Monday of July of Duty of each deliver the first assessment roll, prepared in the Auditor. ner required by law, and on the second Monday in September, the subsequent assessment roll, prepared in like manner, to the |