Powers of Commissioners. Sinking and Interest Fund to make up the deficiency; and any law, or part of any law, that prohibits the transfer in this section directed to be made, is hereby repealed, so far as to allow such transfer. SEC. 9. As, from the recent disasters by which she has so severely suffered, and her assessment roll been so greatly reduced, it will probably be impossible for the city to meet the whole claims against her, if all the bonds, accrued interest, and annuities, commence falling due at one time, the Board of Commissioners created by section three, may, in anticipation of such an emergency, and they are hereby authorized and empowered to contract, upon such terms as they deem just, for such sum or sums of the outstanding bonds as they deem necessary to be converted into deferred annuities, by increasing the principal as may be just, such deferred annuities commencing to fall due not sooner than January first, eighteen hundred and sixty-four, and not later than January first, eighteen hundred and sixty-six; and annuity bonds, upon the terms agreed upon under the provisions of this section, commencing to fall due on the first of January, eighteen hundred and sixty-four, or eighteen hundred and sixtyfive, or eighteen hundred and sixty-six, or on the first of January in each of said years, shall be issued in every respect as the other annuity bonds herein provided for, except the modification of the amount of [debt] contracted by said Commissioners; and said Commissioners, in view of an emergency, as aforesaid, occuring on the first of January, eighteen hundred and sixty-three, may limit the amount of annuities to be issued to commence falling due January first, eighteen hundred and sixty-three, and if they make such limit, the Treasurer shall not receive, for exchange for annuities commencing to fall [due] January first, eighteen hundred and sixty-three, bonds exceeding in the aggregate, principal and interest, the sum so limited. SEC. 10. This Act shall take effect immediately; and no Commissioners or officers shall receive any pay or compensation for any services rendered under this Act. Commissioners. CHAP. CCCLXXXIV.-An Act to provide for the Construction of a Public Wagon and Stage Road, in Contra Costa County, to the summit of the Divide on the Alameda County line. [Approved May 6, 1862.] The People of the State of California, represented in Senate and SECTION 1. Joel Clayton, of Clayton, and Elam Brown, of Lafayette, in Contra Costa County, are hereby appointed Commissioners, on the part of Contra Costa County, to act in conjunction with one or more Commissioners on the part of the County of Alameda, for the purpose of laying out and establishing the line, grade, and gauge, of a suitable road, to accommodate the travel between the two counties, from some point near the Walnut Creek House, in Contra Costa County, to the summit of the dividing ridge on the Alameda County line. SEC. 2. As soon as the condition of the Special Fund for the Meetings. purpose, in Treasury of the County of Contra Costa, will warrant the commencement of such a work, the above named Commissioners, on the part of Contra Costa County shall notify the Clerk of the County of Alameda, appointing a time for meeting the Commissioner or Commissioners of that county, and the Commissioners of the two counties shall then, at the time appointed, proceed, with the aid of a competent Engineer or Engineers, to locate the line, and establish the width of road, upon the best practicable grade to render it suitable for stage. and wagon travel, from such point as may be determined upon in the Walnut Creek Valley, in Contra Costa County, to such point as may be determined upon in the County of Alameda, and shall cause duplicate plats and field notes of the survey and location of said road to be filed in the Recorder's office of the respective counties. The Board of Supervisors of the County of Alameda is hereby authorized to appoint either one or two Commissioners, to act in conjunction with the Commissioners named in the first section of this Act, for the purposes herein named. Proposals. SEC. 3. The Commissioners on the part of the County of Contra Costa, upon the approved surveys, estimates, and specifications, of their own Engineer, shall, as soon as the condition of the Special Fund will warrant them, advertise for sealed proposals for the execution of the work required for the road, from the selected point in the Walnut Creek Valley to the summit of the divide on the Alameda County line; and they may invite proposals for the work, in subdivisions, or in one. piece, as they may deem most expedient; but the advertisement shall be in one newspaper, published in the County of Contra Costa; also in one published in the County of Alameda, and in one published in the City of San Francisco; and in each of said. newspapers the advertisement shall be published once a week, for four consecutive weeks; and the proposals shall be opened Lettings. at the Court House in Martinez, on the appointed day, and the contract or contracts awarded to the lowest responsible proposer, who shall enter into bonds, with good and sufficient sureties, for the satisfactory performance of the contract, the 'said bonds to be approved by the Commissioners. of construc SEC. 4. The above named Commissioners on the part of Supervision Contra Costa County shall have the entire supervision of the tion. construction of the road, from the selected point in the Walnut Creek Valley to the Alameda County line; and the County Auditor of the County of Contra Costa shall, upon their order, draw warrants upon the County Treasurer, payable out of any moneys in the Alameda Road Fund. SEC. 5. Should the persons named in this Act, as Commis- Vacancy, etc sioners for the purpose herein specified, or either of them, fail to qualify, or should any vacancy occur, from resignation or otherwise, then the Board of Supervisors of the County of Contra Costa shall make such appointment as may be necessary to fill any vacancy, and the Commissioners shall be qualified on the usual oath, and by entering into bonds, with good missioners. and sufficient sureties, to be approved by the Board of Supervisors, in the penal sum of five thousand dollars each; and for the performance of the duties enjoined by this Act, they shall Pay of Com- be entitled to receive, from the Special Road Fund, the sum of three hundred dollars each, upon the completion of the road, and upon their filing with the Clerk of the county a report, embracing a statement of the amount and character of the work executed, the cost, and such other particulars as they may deem of importance and interest; and the said report shall be entered upon the Road Record of the county, and the Commissioners discharged. SEC. 6. No money shall be drawn for any of the purposes specified in this Act, from any fund in the Treasury of Contra Costa County, except from the special fund created for the purpose, and known as the Alameda Road Fund; and any surplus which may remain in that fund, when the road shall have been finished, shall be appropriated from time to time, as may be necessary, for the repairs of bridges and culverts upon the said road, which shall remain forever a free public road, under the control, as other county roads, of the Board of Supervisors. SEC. 7. This Act shall take effect immediately. Fees to be paid into County Treasury. CHAP. CCCLXXXV.-An Act concerning Fees of certain Officers of the City and County of Sacramento. [Approved May 9, 1862.] The People of the State of California, represented in Senate and SECTION 1. The revenue hereafter derived from fees, now authorized by law to be collected by any county officer of the City and County of Sacramento, shall be received and paid into the County Treasury, as is now provided by law; and the County Treasurer shall set apart said fees, so received from each officer, into separate funds, to be applied toward the payment of the salary (as now provided for by law) of each officer and his Deputies in the office from which the fees were received; Surplus to be provided, that all moneys, derived from any source whatever, and transferred. remaining in the Salary Fund on the first Mondays in January, April, July, and October, in each year, shall, on the first Monday of each and every of said months, be transferred to the Sinking and Interest Fund and the General Fund, and shall be apportioned to said funds, as follows, namely: Fifty-seven per cent. to the General Fund, and forty-three per cent. to the Sinking and Interest Fund; provided, further, that ten per cent. of the fees, so collected, shall be paid into the School Fund, (as now provided by law,) and eight per cent. of said fees shall be paid into the Pauper Fund, as is now provided by law. SEC. 2. All Acts, and parts of Acts, in conflict with the provisions of this Act, are hereby repealed. SEC. 3. This Act shall not take effect until from and after the first Monday in October, A. D. eighteen hundred and sixty two. CHAP. CCCLXXXVI.—An Act to provide for the Collection of the cisco. [Approved May 9, 1862.] The People of the State of California, represented in Senate and SECTION 1. On or before the first Monday in June, in each Assessment year, the Assessor of the City and County of San Francisco list. shall deliver to the Clerk of the Board of Supervisors of said city and county, a list, containing the names of all persons, firms, corporations, and associations, who have given in a sworn statement, or whose personal property has been finally assessed, as provided for in section three of an Act to provide Revenue for the Support of the Government of this State, approved April twenty-ninth, eighteen hundred and fifty-seven, and the Acts. amendatory thereof and supplementary thereto, and the amount of the tax on personal property assessed to each of said persons, firms, corporations, and associations. Said list shall be certified To be by the Assessor; provided, however, that the Assessor may, at any time prior to the last Saturday in October, in each year, specially assess any property which shall not be on the regular special list, as provided in section eleven of said Act, approved April assessments. twenty-ninth, eighteen hundred and fifty-seven. As soon as the Clerk of the Board of Supervisors shall receive said list, he shall give notice of the fact, specifying therein the time of the meeting of the Board of Equalization, for the correction of errors in the assessment of personal property, as provided in section two of this Act, by publication in one or more daily newspapers published in said city, and he shall keep said list open in his office, for public inspection. certified by Assessor. Equalization SEC. 2. The Board of Equalization of said city and county, Meetings as constituted by section eight of an Act to provide Revenue of Board of for the Support of the Government of this State, approved April twenty-ninth, eighteen hundred and fifty-seven, shall meet on the first Monday in June, in each year, for the correction of errors in the assessment of personal property, and shall continue in session, from time to time, until all such errors brought to their notice shall be corrected; provided, however, that they shall not sit after the third Monday in June. Said Board shall Powers. have power to determine all complaints in regard to errors of assessment of personal property, and may change and correct any such assessment, either by adding thereto, or deducting therefrom, if they shall deem the sum fixed in the assessment roll too small or too great, whether said sum was fixed by the owner or Assessor. During the session, or as soon as possible after the adjournment of the Board, the Clerk shall enter upon said assessment roll all the changes and corrections made by the Board, Corrected roll. Form of. Duties of Collector. and thereupon deliver the assessment roll, so corrected, to the Auditor of said city and county, whose duty it shall be to add up the columns of valuation, and enter the total valuation of property on the roll, and on or before the first Monday in July, he shall deliver to the Tax Collector a true copy of the corrected roll, to be styled a "Duplicate Assessment List of Personal Property," with State, city and county, and other taxes, and totals of taxes, to each person, firm, corporation, and association, carried out in separate money columns, which said duplicate assessment list shall be duly certified by said Auditor. SEC. 3. The personal property assessment list referred to in section one of this Act, and the copy thereof named in section two of this Act, shall be made in the form, and bound in the manner, now provided by law. SEC. 4. Upon receiving the tax list of personal property Auditor and from the Auditor, the Tax Collector shall immediately give notice, by publication in three daily newspapers published in the county, that the taxes on personal property are due and payable, and such notice shall be continued until the first Monday of August next succeeding; he shall also cause a notice to the like effect to be addressed to each person, firm, corporation, or association, named in said list, and shall deposit the same in the post office in said city, for delivery, the names of the persons, firms, corporations, or associations, alone to be considered a full address for the purposes of this Act. When taxes become delinquent. Collector, duties of. Collection. SEC. 5. All taxes on personal property remaining due and unpaid on the first Monday of August in each year, shall then become delinquent, and the Tax Collector shall, at the close of his official business for that day, enter upon the personal property tax list, a statement that he has made a levy upon all the property assessed in said list, upon which the taxes have not been paid, and thereafter he shall charge two and one half per cent. on the amount of such delinquent taxes, and on the first Monday in September then next following, he shall charge two and one half per cent. additional on all such delinquent taxes on personal property then remaining due and unpaid. The taxes on special assessments of personal property, provided for in section one of this Act, shall become delinquent, and be subject to the additional charges above named, and the property assessed be levied upon in the form and manner herein before described, at the expiration of thirty days after notice to the persons, firms, corporations, or associations, assessed, that such tax is due and payable. The additional charges on delinquent taxes provided for in this section shall be paid into the County Treasury, for the use of the city and county; provided, that the delinquent taxes on personal property shall not be chargeable in addition to the per centage above imposed, with the five per cent. now imposed by law in section thirteen of said Act of April twenty-ninth, eighteen hundred and fifty-seven. SEC. 6. At any time after the first Monday in August of each year, the Tax Collector is authorized and required, in person or by Deputy, to seize and take possession of any personal property on which the assessed taxes have not been paid, or any personal property belonging to any person, firm, corporation, or association, delinquent for taxes on personal property, and to sell, at |