First-The amount paid to said Treasurer for money collected for property taxes.

Second-The amount paid to said Treasurer for money collected for foreign miners' licenses sold.

Third-The amount paid to said Treasurer for money collected for State and county licenses, that shall have been issued to him by the County Treasurer, designating how much is received for each class and kind.

Fourth-The amount paid to said Treasurer for money collected for poll taxes.

Fifth-The total receipts. One of said receipts the Collector shall forthwith deliver to the Auditor, and shall settle with said officer.

Collectors.

SEC. 7. Each Collector shall be allowed, at each monthly set- Pay of tlement, five per cent. upon all moneys collected for property tax; twenty per cent. upon all moneys collected for foreign miners' licenses; fifteen per cent. upon all moneys collected for poll taxes; and ten per cent. upon all moneys collected for State and county license, in the preceding month, and the fees now allowed by law for enforcing the same. Seventy-five cents of the extra dollar collected on poll taxes after the first Monday in August, shall be paid to the County Treasurer, for the School Fund of the county, and twenty-five cents be retained by the Collector, as fees, in addition to fifteen per cent. on the first two dollars, which it shall be lawful for him to retain, as compensation for the collection of said poll tax.

SEC. 8. Each Collector shall, at each monthly settlement with the County Auditor, and the County Treasurer, and before each of them, take the following oath:

"I do solemnly swear, that I have, for the month preceding Oath of this settlement, diligently and faithfully, and to the best of my Collectors. ability, performed the duties of Collector in and for

Township, in

County, and that I have not knowingly permitted any person or persons to escape from, avoid, or evade, the payment of any property tax, foreign miners' license tax, poll tax, or any license for State and county purposes, that I have the authority to enforce the collection of, and that the sum of- - dollars, paid over by me to the County Treasurer, is the just and true sum received by me for the preceding month, from all sources whatever, for State and county revenue, less the fees allowed me by law for collecting the same, and that I have not issued, or caused or permitted to be issued, any foreign miners' license, poll tax receipts, or State and county licenses, not furnished me by the proper officers; and that I have, in no instance, taken from any person or persons, any sum of money, or other valuable thing whatever, or promise of reward, and allowed the said person or persons to evade the payment of their foreign miners' license tax, or their poll tax, or their property tax, or their State or county license. So help me, God."

to admin

And each, the said Treasurer and Auditor, are expressly Treasurer authorized and required to administer the preceding oath to and Auditor each Collector aforesaid, at each monthly settlement; and any ister oath. Collector who shall, knowingly, wilfully, or corruptly, swear falsely to any matter in said preceding oath contained, shall

Failure to pay over

moneys.

Vacancy.

Appointment.

Bond.

Vacancy.

Duty of
District
Attorney.

Ex officio
Assessors.

Bond.

be deemed guilty of perjury, and, upon conviction, shall be punished accordingly.

SEC. 9. If any such Collector shall fail to pay over to the County Treasurer of his respective county, on the first Monday of each month, or within five days thereafter, all moneys by him collected, for State and county purposes, in the preceding month, less his fees allowed by law, or if he shall fail, on the first Monday of each month, or within five days thereafter, to make the settlement with the County Treasurer, and County Auditor, as in this Act provided, the County Auditor shall forthwith, in writing, notify the Chairman of the Board of Supervisors, of such failure, who shall forthwith call a special meeting of said Board of Supervisors, by notice, to be served by the Sheriff on each member of the Board, to be held on the Monday succeeding the failure, at which meeting the Board, or a majority thereof, shall, unless they are satisfied that the act of God, or some unavoidable accident, prevented the said Collector from making such settlement, declare the office of said Collector vacant, and publish the same in some newspaper published in said county, and shall appoint some competent person residing in the township where the vacancy exists, Collector for the township, who shall be forthwith notified of his appointment, by the County Clerk, and who shall take the oath of office, and file the bonds by this Act required, within ten days, to be approved by the County Judge; and on the filing of the bonds, duly approved, shall immediately enter upon the duties of his office, and shall hold the same for the unexpired term of the defaulting Collector, and until his successor is elected and qualified, as in this Act provided.

SEC. 10. Immediately upon the Board of Supervisors declaring the office of Collector vacant in any township, for the causes specified in this Act, the Clerk of said Board shall immediately notify the District Attorney of the same, who shall forthwith commence suit, in any Court of competent jurisdiction, upon the bond of said Collector, against him and his sureties, for the amount of his defalcation as said Collector, and shall file in the office of the County Recorder, who shall record the same, a notice of the commencement of said suit, which shall, from the hour in which the same is filed, be a lien upon all real and personal property of the said officer, and his sureties, until the said officer or his sureties shall have fully settled the full amount of whatever judgment may be recovered against them in said suit, or shall have settled with the proper officer of the county, as provided in this Act.

SEC. 11. The Township Collectors of each township in the County of El Dorado, shall, on and after the first Monday in March, in the year A. D. eighteen hundred and sixty-four, and in the County of Amador, shall, on and after the first Monday in March, A. D. eighteen hundred and sixty-three, be ex officio Assessors in the township for which they are elected.

SEC. 12. Each Township Assessor, before entering upon the duties of his office, shall execute to The People of the State of Californa a bond, in addition to his bond as Collector, in the penal sum of two thousand dollars, or in a greater sum, if the Board of Supervisors of said county shall require it, with two

or more sufficient sureties, to be approved by the County Judge, conditioned for the faithful performance of all the duties of his office required by law, and shall take the oath of office, which shall be indorsed upon his certificate of election or appointment.

SEC. 13. The County Auditor of the county shall, with the Assessment advice and assistance of the District Attorney, prepare an as- roll. sessment roll, with the proper headings, in a well bound book, for each Assessor, and shall, on or before the first Monday in March, in each year, deliver the same to the Assessor.

SEC. 14. On or before the first Monday in June, each Town- Duty of ship Assessor shall complete his assessment roll, and make and Assessors. subscribe before the Clerk of the Board of Supervisors of his county, an affidavit, which shall be attached to his assessment roll, which shall be substantially in the following form:

"I, A 'B, do solemnly swear, that the foregoing is a true and Form of oath correct assessment roll of my township, in the County of

;

that I have diligently and faithfully performed all the duties required of me by law; that I have made diligent search for all taxable inhabitants, and in every case demanded from each person and firm, and from the President, Cashier, Treasurer, Secretary, or Managing Agent, of each corporation, association, or company, within my township, when such person could be found, a statement, under oath, of all the taxable property of such person and firm, corporation, association, or company, and that I have impartially assessed the value of all property within my township. So help me, God."

And at the same time he shall deliver it to the Clerk of the Board of Supervisors, who shall from that time keep the same open for inspection in his office until the meeting of the Board of Equalization.

to be entered

SEC. 15. During the session of the Board of Equalization, Changes and the Clerk thereof shall enter upon the assessment roll of each corrections township all changes and corrections made by the Board, and on roll. shall, on their adjournment, forthwith deliver the assessment rolls, so corrected, to the County Auditor, whose duty shall be to add up the columns of valuation of each description of property on the assessment roll of each township; and on or before the first Monday of July, he shall deliver a true copy of the corrected assessment roll of each township, to be styled a "Du- Duplicate plicate Assessment Roll," with the State, county, and other taxes, and totals of taxes, to each person, carried out in separate columns, with his certificate and seal attached thereto, to the Collector, for which the assessment roll was made.

roll.

SEC. 16. On delivering the duplicate assessment roll to the Duty of Collector, the Auditor shall charge him with the full amount of Auditor. taxes assessed and uncollected in his township, and shall forthwith transmit by mail to the Controller of State a statement of the total amount so charged in his county, together with the aggregate assessed value of the property upon which the same is due, which statement shall be verified by the oath of the Auditor, and entered by the Controller in the proper records of his office.

SEC. 17. The Township Assessors, provided for herein, shall

Responsibility of

Assessors.

Payment.

Act

applicable.

Office of County Assessor

abolished.

be responsible in all respects, and shall be liable under the general laws relating to County Assessors, where the same is not qualified by the provisions of this Act; and the said Assessors are hereby clothed with the same authority, in their official capacity, as are County Assessors, to the extent of each particular township.

Each Township Assessor shall receive a per diem, to be fixed by the Board of Supervisors, not exceeding three dollars; provided, that the Board of Supervisors may limit the number of days to which each Assessor may be allowed for assessing his township; and, provided, further, that such compensation shall not exceed one hundred dollars in any township, each year.

SEC. 19. The provisions of an Act entitled an Act to provide Revenue for the Support of the Government of this State, approved May seventeenth, eighteen hundred and sixty-one, shall be applicable in all its provisions to the Township Collectors and Assessors, in their respective townships, as in said Act provided for, for County Collectors and Assessors, except wherein said Act conflicts with the provisions of this Act.

SEC. 20. On and after the first Monday in March, A. D. eighteen hundred and sixty-four, the offices of County Collector and County Assessor, in and for the County of El Dorado, and on and after the first Monday in March, A. D. eighteen hundred and sixty-three, the offices of County Collector and County Assessor, in and for the County of Amador, shall be abolished.

SEC. 21. Constables may be eligible to election for the office of Collector and Assessor in the Counties of El Dorado and Amador.

Advertisement.

Governor

form

CHAP. CCCXVII.-An Act to provide for the submission of the proposed Amendments to the Constitution of the State, as proposed by the Legislature of eighteen hundred and sixty-one, and adopted by the Legislature of eighteen hundred and sixty-two, to the votes of the qualified electors at the next General Election.

[Approved April 25, 1862.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. It shall be the duty of the Governor to advertise the proposed Amendments to the Constitution, as proposed by the Legislature of eighteen hundred and sixty-one, and adopted by the Legislature of eighteen hundred and sixty-two, in the same manner as he is now directed, by law, in the case of proclamations and official notices, for the space of three months next preceding the next general election.

SEC. 2. The Amendments to each article of the Constitution to prescribe shall be voted upon separately from the others, in the manner and form prescribed by the Governor, which manner and form shall be printed, with the proposed amendments, and for the

voting.

same length of time that they shall be advertised, as provided in section one of this Act.

of votes.

SEC. 3. The votes cast for and against said proposed amend- Canvass ments shall be canvassed in the same manner as now provided by law in the election of State officers, other than Governor and Lieutenant-Governor, and if it shall appear that a majority of all the votes cast upon the question of such amendment or amendments, at said next general election, are in favor of such amendment or amendments, as a part of the Constitution of the State, then the Governor shall issue his proclamation, declaring Governor such fact, and the said amendment or amendments thus adopted shall become and be a part of the Constitution of this State. SEC. 4. This Act shall take effect and be in force from and after its passage.

to issue proclamation.

CHAP. CCCXVIII.-An Act to appropriate Money to the Ladies'
Relief Society, and other Benevolent Societies.

[Approved April 25, 1862.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

ation.

SECTION 1. Nine thousand dollars are hereby appropriated, Appropriout of any money in the Treasury not otherwise appropriated, as follows: Three thousand dollars to the San Francisco Ladies' Relief Society; three thousand dollars to the San Francisco Samaritan Society; and three thousand dollars to the Howard Benevolent Society, of Sacramento. And the Controller of State is hereby directed to draw his warrant for the aforesaid sums, upon the Treasurer, who is hereby authorized to pay the

same.

CHAP. CCCXIX.-An Act to grant the Right to construct a Turn-
pike Road, between the Town of Grass Valley, in the County of
Nevada, and a point on Bear River, at or near Mc Courtney's
Crossing.

[Approved April 25, 1862.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. J. R. Rush, together with such associates as he Franchise. may admit, shall take, have, and enjoy, all the rights, privileges, right of way, franchises, and immunities, hereinafter mentioned, upon condition that he and his associates shall incorporate themselves, under the general laws of the State regulating corporations and providing for the incorporation of turnpike roads, and shall adopt the name of "The Grass Valley and Bear River Turnpike Road Company," and shall abide by and fulfil the further conditions hereinafter mentioned.