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GENERAL LAWS

OF THE

STATE OF CALIFORNIA

ACT 1.

TITLE 1.

ABORTION.

To suppress injurious publications. [Stats. 1858, 204.] This was an act to prevent advertising to procure abortions. It was superseded by Penal Code, sec. 317.

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For the relief of debtors. [Stats. 1867-8, 31.]

This act permitted the discharge of the whole of a debt on payment of part. It was superseded by Civil Code, secs. 1521-1524. Cal. Rep. Cit. 45, 371

ACT 11.

TITLE 3.
ACCOUNTANTS.

An act to create a state board of accountancy and prescribe its duties and powers; to provide for the examination of and issuance of certificates to qualified applicants, with the designation of certified public accountant; and to provide the grade of penalty for violations of the provisions hereof.

[Approved March 23, 1901; Stats. 1901, 645.]

The people of the state of California, represented in senate and assembly, do enact as follows:

Gen. Laws-1

(1)

Section 1. Within thirty days after the passage of this act the governor shall appoint five persons, at least three of whom shall be competent and skilled public accountants who shall have been in practice as such in this state for not less than five consecutive years, to constitute and serve as a state board of accountancy. The members of such board shall, within thirty days after their appointment, take and subscribe to the oath of office as prescribed by the Political Code, and file the same with the secretary of state. They shall hold office for four years, and until their successors are appointed and qualified; save and except that one of the members of the board first to be appointed under this act shall hold office for one year; one for two years; one for three years, and two for four years. Any vacancies that may occur, from any cause, shall be filled by the governor for the unexpired term; provided, that all appointments made after the first year must be made from the roll of certificates issued and on file in the office of the governor.

Sec. 2. The state board of accountancy shall have its office in the city and county of San Francisco, and its powers and duties shall be as follows:

1. To formulate rules for the government of the board and for the examination of and granting of certificates of qualification to persons applying therefor;

2. To hold written examinations of applicants for such certificates, at least semi-annually, at such places as circumstances and applications may warrant;

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3. To grant certificates of qualification to such applicants as may, upon examination, be found qualified in theory of accounts," "practical accounting, "auditing," and "commercial law," to practice as certified public accountants;

4. To charge and collect from all applicants such fee, not exceeding twenty-five dollars, as may be necessary to meet the expenses of examination, issuance of certificates and conducting its office; provided, that all such expenses, including not exceeding five dollars per day for each member while attending the sessions of the board or conducting examinations, must be paid from the current receipts, and no portion thereof shall ever be paid from the state treasury;

5. To require the annual renewal of all such certificates, and to collect therefor a renewal fee of not exceeding one dollar;

6. To revoke for cause any such certificate, after written notice to the holder, and a hearing being had thereon; provided, that such revocation must reeive the affirmative vote of at least four members of the board;

7. To report annually to the governor, on or before the first day of December, all such certificates issued or renewed, together with a detailed statement of receipts and disbursements; provided, that any balance remaining in excess of the expenses incurred may be retained by the board and used in defraying the future expenses thereof;

8. The board may, in its discretion, under regulations provided by its rules, waive the examination of applicants possessing the qualifications mentioned in section three, who shall have been for more than three years prior to the passage of this act practicing in this state as public accountants on their own account, and who shall, in writing, apply for such certificates within one year thereafter.

Sec. 3. Any citizen of the United States, or any person who has duly declared his intention of becoming such citizen, residing and doing business in this state, being over the age of twenty-one years and of good moral character, may apply to the state board of accountancy for examination under its rules, and for the issuance to bim of a certificate of qualification to practice as a certified public accountant, and upon the issuance and receipt of such certifi cate, and during the period of its existence, or of any renewal thereof, he shall be styled and known as a certified public accountant or expert of accounts, and no other person shall be permitted to assume and use such title or to use any words, letters or figures to indicate that the person using the same is a certified public accountant.

Sec. 4. Any violation of the provisions of this act shall be deemed a misdemeanor.

Sec. 5. This act shall take effect from and after its passage.

TITLE 4.

ACKNOWLEDGMENTS.

The legislature at various times has passed statutes validating acknowledgments. See Civil Code, sec. 1207.

Consult the following acts in this connection:

АСТ 16.

Legalizing acknowledgments of deeds. [Stats. 1852, p.

166.]

This act legalized acknowledgments taken by recorders before March 26, 1851.

АСТ 17.

To legalize certain acknowledgments. [Stats. 1859, p. 212.] This act legalized acknowledgments taken by deputy clerks of the superior court and deputy county recorders.

АСТ 18.

Concerning certain acknowledgments of deeds and other instruments in writing, affecting real estate. [Stats. 1860, 179.]

This act provided for correcting defective certificates. It was superseded by Civil Code, sec. 1202.

АСТ 19.

To legalize certain acknowledgments, required by section 2 of an act to provide for the formation of chambers of commerce, boards of trade, mechanics' institutes and similar protective associations. [Stats. 1885, p. 55.] This act appears in full in Civil Code, Appendix, p. 665.

ACT 20.

To legalize certain acknowledgments. [Stats. 1891, p. 20.]

Superseded 1897, 29, chap. XXXII.

This act legalized acknowledgments by court commissioners. Cal. Rep. Cit. 97, 483; 168, 145.

ACT 21.

To legalize certain acknowledgments. [Stats. 1897, p. 29.] This act legalized acknowledgments before court commissioners and county clerks.

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