Grand Jury. by the County Clerk, and the Clerk shall then, in the presence of the Board of Supervisors, draw from the box the names of twenty-four persons to serve as Grand Jurors until discharged by the Court. The Clerk shall keep a correct list of the names placed in the box, and also the names of those so drawn, and the list shall be signed by the Board of Supervisors, and certified to by the Clerk, and entered upon the minutes of said Board. SEC. 3. When, of the persons summoned, not less than seventeen and not exceeding twenty-three attend, they shall constitute the Grand Jury. If, of the persons summoned, less than seventeen attend, they shall be placed on the Grand Jury, and the Court shall order the Clerk of the said county to draw from the names selected by the Board of Supervisors a sufficient number of names to make, with those already selected and present, the requisite number, and a list of such names so drawn by the Clerk shall by him be given to the Sheriff, who shall at once proceed to summon them in the manner provided by law. No person shall be obliged to serve more than one term upon any Grand Jury during any one year. SEC. 4. Sections four, five, and nine, of an Act entitled an Act concerning Jurors, approved May third, eighteen hundred and fifty-two, also an Act amending an Act entitled an Act concerning Jurors, approved May third, eighteen hundred and fiftytwo, approved April eighth, eighteen hundred and fifty-nine, so far as they provide for the drawing, summoning, and forming of Grand Juries, shall not hereafter be applicable to the County of Tuolumne. SEC. 5. This Act shall take effect and be in force from and after its passage. State ad va lorem tax. CHAP. XXXI.-An Act to amend an Act entitled an Act to provide [Approved March 3, 1863.] The People of the State of California, represented in Senate and SECTION 1. Section one of an Act entitled an Act to provide revenue for the support of the Government of this State, approved May seventeenth, one thousand eight hundred and sixtyone, is amended so as to read as follows: Section 1. An advalorem tax of eighty cents upon each one hundred dollars value of taxable property, which tax shall include the taxes provided by law to be levied for the payment of the funded debts of this State and the interest thereon, is hereby levied and directed to be collected and paid, for State purposes, upon the assessed value of all property in this State, not by this Act exempted from taxation; and upon the same taxes. property the Board of Supervisors of each county is also hereby authorized and empowered to levy and collect annually a tax for county expenditures, not exceeding sixty cents on each one hundred dollars; and upon the same property the Board of Su- Special pervisors of each county is also hereby authorized and empowered to levy and collect annually such additional and special taxes as the laws of this State may authorize or require them to levy and collect; provided, however, that whenever the Board Duties of of Supervisors levy any tax, they shall cause such levy to be Supervisors entered on the record of their proceedings, and shall direct their Clerk to deliver a certified copy thereof to the Assessor, Tax Collector, Auditor, and Treasurer, each of whom shall file said copy in his office. SEC. 2. Section twenty-four of said Act is amended so as to read as follows: Board of Section 24 During the session, or as soon as possible after Duty of the adjournment of the Board of Equalization, its Clerk shall Clerk of enter upon the assessment roll all the changes and corrections Equalization made by the Board, and thereupon deliver the assessment roll so corrected to the County Auditor, whose duty it shall be to add up the columns of valuation, and enter the total valuation of each description of property on the roll, and also carry out in a separate money column the totals of taxes, composed of State, county, and other taxes, to each person, and on or before the third Monday in September he shall deliver the original assessment roll, and on or before the second Monday in November the subsequent assessment roll, with his certificate thereto attached, and also the map or plot book, to the tax collector; provided, that for the services of the Auditor, rendered accord- of Auditor. ing to the provisions of this section, in carrying out the totals of taxes to each person, he shall receive a sum, to be fixed by the Board of Supervisors of his county, not to exceed fifty cents a folio, counting each necessary figure as equivalent to one word; provided, that no compensation shall be received by the Proviso. Auditor for any other work required of him in this section; provided, also, that nothing in this section shall be construed to give any additional compensation to those Auditors who are paid by salaries. SEC. 3. Section thirty-three of said Act is amended so as to read as follows: lector. Section 33. Whenever any tax is paid to the Tax Collector, Duties of he shall mark the word "paid" and the date of payment in Tax Colthe assessment roll, opposite the name of the person or description of property liable for such tax, and shall give a receipt therefor, specifying the amount of the assessment, the amount of the tax, and a description of the property assessed; but no Tax Collector shall receive any taxes on real estate for any portion less than the least subdivision entered on the assessment roll; provided, always, that an owner of an undivided interest in real estate may pay the proportion of taxes due on his interest therein. SEC. 4. Section thirty-four of said Act is amended so as to read as follows: Section 34. On the third Monday of November in each same. year, the Tax Collector shall, at the close of his official business Duties Same. Duties of on that day, enter upon the assessment roll a statement that he has made a levy upon all the property therein assessed, the taxes upon which have not been paid, and shall immediately ascertain the total amount of taxes then delinquent, and file in the office of the Auditor a statement of said amount, verified by the oath of himself, or Deputy, and shall proceed to make out, and file in the office of the Auditor, a list of all persons and property then owing taxes, verified by the oath of himself, or Deputy, which list shall be completed by the first Monday in December, and shall be known as the "Delinquent List." And to enable the Tax Collector to make out said list, no taxes shall be received by him on the assessment roll after the entry provided for in this section; provided, that in counties where the Tax Collector receives a salary, he shall be allowed for his own use the amount provided by law for making said delinquent list; provided, however, that in the Counties of Fresno, San Luis Obisbo, Santa Barbara, and San Diego, the Tax Collector shall not make his levy until the third Monday in December, and that the delinquent list need not be filed with the Auditor until the first Monday in January, and that in these counties the provisions of section thirty-seven shall not apply until the third Monday of December in each year; and provided, further, that in the Counties of Tulare, Los Angeles, and San Bernardino, the Tax Collector shall not make his levy until the third Monday in February, and that the delinquent list need not be filed with the Auditor until the first Monday in March, and that in these counties the provisions of section thirty-seven shall not apply until the third Monday in February in each year. SEC. 5. Section thirty-five of said Act is amended so as to read as follows: Section 35. The Tax Collector shall, on the first Monday in each month, pay to the County Treasurer all the money in his hands belonging to or collected for the use of the State or county, and shall, on the same day, present to the Auditor the Treasurer's receipt for said moneys, and shall, at the time, deliver to the Auditor, under oath, a true and correct account of all his transactions and receipts since his last settlement as Collector of State and county taxes, and shall also state, under oath or affirmation, that all the money collected by him as Tax Collector has been paid, which account and statement shall be filed in the office of the Auditor. On the first Monday in December in each year, the Tax Collector shall attend at the office of the County Auditor with his assessment roll, and the Auditor shall then and there administer to the Tax Collector an oath, which shall be written and subscribed on the assessment roll, to the effect that each person, and all property assessed in said roll, on which taxes have been paid, has the word "paid" marked opposite the name of such person, or the description of such property; and the Auditor shall then foot up the amount of taxes remaining unpaid, and credit the Tax Collector with the amount, and shall make a final settlement with the Tax Collector of all taxes charged against him on account of said assessment roll. Within ten days after such final settlement, the Auditor shall transmit by mail to the Controller of State a statement, in such form as the Controller may require, of all and of each particular kind of property assessed, and a statement of all and each particular kind of property delinquent, and of the total amount of delinquent taxes. For the services required by this section, the Tax Collector shall receive no fee or compensation whatever. SEC. 6. Section fifty-three of said Act is amended so as to read as follows: Auditor. Section 53. On delivering the assessment roll to the Tax Col- Duties of lector, the Auditor shall charge the Tax Collector with the full County amount of the taxes levied, and shall forthwith transmit by mail to the Controller of State a statement of the amount so charged, and shall also, at the same time, transmit to the Controller of State a statement of the number of poll tax receipts delivered to the Tax Collector, and the number of said receipts returned to him on settlement, which said returned receipts he shall forward to the Controller by such conveyance as the Controller by general or special order may direct, and shall, at the same time, make out and transmit by mail a statement of all State and county licenses issued in the county since his last settlement in regard thereto, giving the number and aggregate amount of each kind of I cense issued. SEC. 7. Section thirty-two of said Act, as amended by section one of an Act entitled an Act to amend sections thirty-two and thirty-eight of an Act entitled an Act to provide revenue for the support of the government of this State, approved May seventeenth, one thousand eight hundred and sixty-one, approved May fourteenth, one thousand eight hundred and sixty-two, is amended so as to read as follows: Collector. Section 32. Upon receiving the assessment roll from the of Tax Auditor, the Tax Collector shall proceed to collect the taxes, and shall forthwith give notice to the tax payers of his district, by posting, or causing to be posted, in each township of said district, in three public and conspicuous places, three written or printed notices, that the State and county taxes are due and payable, and that the laws in regard to their collection will be strictly enforced; that in twenty days from the date of such notice he will be and remain at least one day in some public place in said township to receive their taxes, the time and place to be designated in such notice; and he shall also, at the same time, cause to be printed in at least one county newspaper, if there be one in said county, a copy of such notice, and it is hereby made the duty of the Tax Collector to attend pursuant to such notice. SEC. 8. The Act entitled an Act to provide for the collection Act snsand payment of the quota of the direct tax apportioned to this pended. State by an Act of Congress entitled an Act to provide increased revenue from imports to pay interest on the public debt and for other purposes, passed August fifth, one thousand eight hundred and sixty-one, approved April twelfth, one thousand eight hundred and sixty-two, is hereby suspended until the first day of January, one thousand eight hundred and sixty-five; provided, Proviso. that all assessments made in pursuance of the provisions of said Act, in the year one thousand eight hundred and sixty-two, shall be collected, and paid into the General Fund, in accordance with the provisions of said Act; and, provided, further, that such suspension shall in no manner affect any violation of such Act, or any penalty for such violation. SEC. 9. This Act shall take effect from and after its passage. Real estate held by Trustees. Proviso. CHAP. XXXII.-An Act to amend an Act entitled an Act concerning Corporations, passed April twenty-second, one thousand eight hundred and fifty, and the several Acts amendatory thereof and supplemental thereto. [Approved March 6, 1863.] The People of the State of California, represented in Senate and SECTION 1. Section one hundred and eighty-two of chapter eight of an Act concerning corporations, passed April twentysecond, one thousand eight hundred and fifty, and the several Acts amendatory thereof and supplemental thereto, are hereby amended so as to read as follows: Section 182. The real estate held by the Trustees in trust for such organization, shall in no case exceed four whole lots in a town or city, or twenty acres in the country, nor shall the annual increase of such real and personal property held in trust by them exceed the sum of twenty thousand dollars; provided, that the Grand Lodge of the ancient order of Free and Accepted Masons, in this State, or any subordinate lodge thereof, and the Society of California Pioneers, may acquire and hold such property, real and personal, as may be deemed necessary by the proper authorities thereof to carry out the charitable purposes of said Grand Lodge, or subordinate lodges, or said Society of California Pioneers, or for the establishment and endowment of a college, school, or schools, libraries, cabinets, and other literary and scientific objects in said State, and for the necessary use and ceremonies of said order and of said society, and may sue and be sued, and have a common seal, and such other general powers as are granted to corporations under an Act entitled an Act concerning corporations, passed April twenty-second, one thousand eight hundred and fifty. SEC. 2. This Act shall take effect and be in force from and after its passage. |