Treasurer from the several taxes charged on the duplicate in a just and ratable proportion, the 5th. The Auditor shall certify in such manner as the Comptroller of State shall direct, the balance due to the State and balance due the County, which certificate he shall deliver to the Treasurer, who shall deliver the same to the Comptroller of State at the time he makes settlement with him, as hereinafter provided. County treasurer of treasurer of to pay warrants State. § 55. Each County Treasurer shall, after he commences collecting the revenue, hold himself ready to pay to the Treasurer of State, on the warrants of said Treasurer, endorsed by the Comptroller, all State revenue collected to the date of said warrant, less his lawful fees for collecting, and retain such warrant as a voucher on settlement with the Comptroller of State, and make settlement of the amount of moneys found due from him to the State, in which settlement the Comptroller shall charge the County Treasurer with the amount of money found to be due the State by the County Auditor, deducting therefrom the amount paid, if any, on the Treasurer's draft or warrant, as herein specified, as also the Treasurer's mileage, as prescribed in this Act. The residue of money left due the State Payment of resishall be forthwith paid over by said Treasurer to the Treasurer of State, in the manner designated by law. due. collecting. § 56. The County Treasurer shall be allowed for the collecting of taxes as follows, viz. Ten per Allowance for centum on the first thousand dollars collected, eight per cent. on any sum between one thousand and two thousand dollars collected, six per cent. on any sum between two thousand and five thousand dollars collected, and three per cent. on all sums above five thousand dollars, which per centage shall include all compensation for the collection of the same. § 57. The County Treasurer shall be allowed twenty cents per mile for travelling fees, in going to Travelling fees. and returning from the seat of government, in order to pay into the treasury moneys collected on account of State revenue, to be computed by the Comptroller of State according to the distance on the route most usually travelled. § 58. The revenue collected for county purposes shall be settled for with the County Auditor, who, in such settlement, shall give the Treasurer credit for the amount of the delinquent list, founded on the amount assessed for county purposes, and deduct in a ratable proportion the Treasurer's fees for collecting; said Treasurer shall be held liable for the balance, and shall pay the same out in the manner prescribed by law. § 59. Such settlement of the County Treasurer with the County Auditor shall be made annually, between the second and third Monday of January. County revenue with county to be settled for auditor. Such settlement to be annually. refusing to make § 60. If any County Treasurer shall refuse or neglect to make return or settlement with the Auditor County treasurer of his county, as in this Act specified, he and his sureties shall be held liable to pay the full amount of return or settletaxes charged on the duplicate respecting which he so neglects or refuses to make return or settlement, together with the interest and damages prescribed by law. ment. refusing to make § 61. If any County Treasurer shall neglect or refuse to make return on settlement with the Auditor County treasurer of his county, as in this Act required, he and his sureties shall be held liable to pay the full amount return on settlewhich he should have paid over, together with twenty per cent. damages. § 62. In any such case the District Attorney, on being instructed so to do by the Comptroller of State, or by the Court of Sessions of the county, shall cause suit to be instituted against such County Treasurer and his sureties, by or under the instructions of the Attorney General, and no stay of execution or appraisement of property shall be allowed on a judgment rendered on execution issued in. such suit. § 63. In all suits brought against the County Treasurer and sureties, the County Auditor shall be a competent witness, and books and papers belonging to his office shall, when proved by the oath of the Auditor, be admissible testimony. § 64. The Sheriff or other officer who shall collect any money from a delinquent County Treasurer or his sureties, shall, within ten days after the collection thereof, pay into the County Treasury such ment. District attorney against county to institute suit treasurer, &c. County treasurer may appoint deputies. County treasurer or his deputy assessor to make assessment list, portion thereof as shall belong to the county, and within thirty-days after such collection, pay to the Treasurer of State, on the warrant of the Comptroller of State, obtained for that purpose, the amount due the State, taking the Treasurer's receipt therefor, which he shall deposit with the Comptroller, who shall thereupon give him a discharge; and for his services in travelling to and from the seat of government, said Sheriff shall receive the same travelling fees herein allowed to County Treasurers for similar services, or said Sheriff shall pay the same over in such other manner as the Comptroller of State may order and direct. § 65. It shall be lawful for any County Treasurer to appoint one or more dequties to aid in collecting the State and county revenues in their respective counties, and should any deputy fail or refuse to pay over to his principal, on demand, any taxes or other money collected by him as such deputy, such Treasurer, in his own proper name, may proceed against such deputy in any Court of competent jurisdiction, and recover against him the amount due and penalties thereon, as herein provided against delinquent Treasurers. § 66. Should the County Treasurer deem it advisable, he may, by himself or deputy, accompany the may accompany County Assessor in his travels over the county to list the property subject to taxation, and assess poll tax as in this Act prescribed, and shall have power in his discretion to demand any or all taxes due the State or county from any person liabie to taxation so soon as the Assessor shall list such tax payer, and to enforce the collection of the same, and said Treasurer be and is hereby invested, as in this Act specified, for the collection of taxes on personal property. and may demand taxes, &c. Court of sessions to assess amount of taxes to be paid. When notice specified in sec. 39 need not be given. Payment for § 67. The Court of Sessions for each county shall, on or before the third Monday in April, annually, assess the amount of taxes that shall be levied for county purposes, designating the number of cents on each one hundred dollars of taxable property, real or personal, levied for each specific object of county expenditure, also the poll tax for county purposes, and shall add thereto the amount levied by law on each one hundred dollars of property taxable, real and personal, and poll tax for State purposes, which shall be entered on the records of said Court, and the clerk thereof shall forthwith make out certificates of the same, one of which he shall deliver to the County Auditor and the other to the County Treasurer; provided the assessment for the present year shall not commence until the second Monday of May. § 68. In making collections of taxes, when the Treasurer follows the Assessor, it shall not be necessary for him to give the notice specified in the thirty-ninth section of this Act, and he shall be governed in the amount of taxes collected by the amount assessed for State and county purposes by the Court of Sessions, and shall receipt therefor as in other cases. § 69. Whenever any person pays the amount of taxes with which he is chargeable to the Treasurer, in scribed in sec. 66 the manner prescribed in the sixty-sixth section of this Act, the Treasurer shall note the same paid on taxes as pre to be noted on list. County auditors to add to tax-lists all delinquents for preceding year. Delinquent taxes may be paid at any time before sale of lands. Disposition of portion of payments by delinquents which his list, opposite the name of the tax payer. § 70. It shall be the duty of the County Auditor of each County, in the year one thousand eight hundred and fifty-one, to add to the list of taxable property all delinquents for the year one thousand eight hundred and fifty, together with ten per cent. damages thereon; and annually thereafter it shall be the duty of the Auditor to carry forward the list of delinquents of the past year to the current one, with lawful damages, to be collected as other taxes; Provided, however, the Court of Sessions may, in their sound discretion, at any time cause said delinquents to be stricken from the roll. § 71. Delinquent taxes may, at any time before the land is sold therefor, with the penalty, interest, and damages thereon, be paid into the County Treasury, at any time after the delinquent list is returned as herein provided, and the person so paying taxes shall file the Treasurer's receipt therefor with the County Auditor, and take his receipt therefor, which he shall file with the Treasurer of the proper county. § 72. The portion belonging to the State, of such payments made into the County Treasury, shall be certified to the Comptroller of State by the County Auditor, and paid to the State Treasurer by the belongs to State. County Treasurer, at the time and in the manner provided for certifying and paying over State revenues. Regulations concerning the assessment of taxes on Incorporated Companies and Private Associations, and of the collection thereof. § 73. All monied or stock corporations or private associations, deriving an income or profit from their capital, whether the capital stock of such corporation or private association be located in or without the limits of this State, shail be liable to taxation in the manner hereinafter prescribed. § 74. The President, Cashier, Secretary, Treasurer, Agent, or other proper officer of every incorporated company, that is now or shall hereafter be, under and by virtue of any law of this State authorizing the same, or that may exist by virtue of the laws of any other State, who derive an income or profit on their capital in this State, and the principal person having charge of the affairs of every private association engaged in selling foreign bills of exchange, drafts, or certificates of deposit on capital within this State, shall, on or before the first Monday of May, annually, make and deliver to the Assessor of the County in which the company or private association is liable to be taxed, by virtue of the provisions of this Act, a written statement, specifying,— 1st. The real estate, if any, owned by such company, the county or counties in which it is situate, and the sums of money actually paid therefor. 2d. The capital stock actually paid in and secured to be paid in. 3d. The city, town, or place in which the principal office or place of transacting the financial business of such company or private association is situated, or if there be no such principal office, the place where its operations are carried on, and such statements shall be certified under the oath of such President or other officer or person to be in all respects just and true. Penalty for neglecting to fur nish such state ment. § 75. If the statement above required shall not be furnished within thirty days after the time above specified, the company or private association neglecting to furnish such statement, shall forfeit to the State the sum of five hundred dollars; and it shall be the duty of the Assessor to furnish the County Auditor with an account of all companies or private associations that shall neglect to render such list. $76. Such forfeiture may be recovered by action of debt in the name of the State, in any court of Penalty-how competent jurisdiction, to be prosecuted by the District Attorney, under the order and direction of the County Auditor, and when collected shall be paid to the County Treasurer, who shall pay the same over to the Treasurer of State, in the manner prescribed by law. § 77. The Assessors of the several counties shall enter all companies and private associations from which such statements have been received, and the property of such company or private association liable to taxation, on their appraisement rolls, in the same manner, as near as may be, as required in other cases, showing the names of such company or private association, the amount of capital stock paid in by such company, and the amount of such capital used by private associations without this State, on the faith of which they are transacting business in this State, the amount paid by said company for real estate then belonging to said company, wherever the same may be situate; also, a proper description of all real estate of such company taxable in their respective counties, with the value thereof. § 78. The provisions of the foregoing section shall be applicable to all lands in this State owned or claimed by any corporation, aggregate or sole, known to the laws of Mexico, and familiarly denominated as pueblos and pueblo lands, mission and mission lands, and not owned or claimed by any individual residing thereon, with such exception in behalf of mission buildings and grounds as is herein extended to churches used as places of public worship. recovered. County assessors panies, &c., makment on their to enter all com ing such state appraisement roll. To what precedapply. ing section shall § 79. The Treasurer shall demand and enforce the collection of taxes from companies and private Enforcing payassociations in the same manner as in other cases. 80. If the Treasurer shall be unable to collect the taxes from any such company or private association, he shall return the same to the County Auditor, as in other cases of delinquent taxes, noting the reason why he could not collect the same; and the County Auditor shall certify the same to the Comptroller of State, and if said corporation or private association have no real estate out of which to ment of taxes by companies. Attorney general against delin 1 file a bill queat companies. Court may order property to be sequestered. Delinquents barred from pro secuting any ac tion at law until tax paid. County trea surers er officio collectors of state and county revenues. County treasur er's officewhere to be kept, &c. Standard of weights and measures. Heaped measure. Stricken measure. Contracts to be executed by weight or measure to mean standard weight and measure. Hundredweight and ton. Grain to be sold by the bushel. Capacity of bushel. Standard weights and measures to be procured by state sealer. make such taxes, the Comptroller of State, if he deems it advisable, shall require the Attorney General to file a bill or petition against such company or private association for the discovery and sequestration of its property. § 81. The court, on filing such bill or petition, or on coming in of the answer thereto, shall order snch part of the property of such company or private association to be sequestered as they shall deem necessary for the payment of all taxes due thereon, together with the damages and costs, and may in their discretion enjoin for any given time, or perpetually, any such company or private association from further prosecuting their respective avocations. § 82. Every person liable to pay a poll tax by virtue of the provisions of this Act, who shall refuse so to do when legally demanded by the County Treasurer or his deputy, shall not be permitted to prosecute any suit in the courts of this State for the recovery of any debt or demand, or for the redress of any personal wrong, until such poll tax shall be paid. § 83. The County Treasurers shall be ex officio collectors of the State and County revenue within their respective counties. § 84. He shall keep his office at the county seat, and the same shall be open for the transaction of business from ten o'clock A. M. until four o'clock P. M. of each day in the year, Sundays excepted. Chap. 53. AN ACT to establish a Standard of Weights and Measures. Passed March 30, 1850. The People of the State of California, represented in Senate and Assembly, do enact as follows: § 1. There shall be but one standard of measure of length and surface, one of weights, and one of measure of capacity throughout this State, which shall be in conformity with the standard of measure, length, surface, and weight established by Congress. § 2. All commodities sold by heaped measure shall be duly heaped up in the form of a cone, the outside of the measure by which the same shall be measured to be the extremity of the base of such cone, and such cone to be as high as the articles to be measured will admit. § 3. The measure used for measuring dry commodities not heaped, shall be stricken with a straight stick or roller, and of the same diameter from end to end. § 4. Contracts hereafter to be executed, made within this State, for any work to be done or for any thing to be sold, delivered, done, or agreed for by weight or measure, shall be taken and construed to be made according to the standard weight and measure thus ascertained. § 5. The hundred weight shall consist of one hundred pounds, and twenty such hundreds shall constitute a ton. § 6. Whenever wheat, rye, Indian corn, barley, buckwheat, or oats shall be sold by the bushel, and no special agreement as to the weight or measurement shall be made by the parties, the bushel shall consist of sixty pounds of wheat, of fifty-four pounds of rye, of fifty-two pounds of Indian corn, of fifty pounds of barley, of forty pounds of buckwheat, and thirty-two pounds of oats. 7. The following original standards, made in conformity to the provisions of this Act, to wit: a yard, a pound, liquid gallon, and a half bushel, shall be procured by the State Sealer of Weights and Measures, and deposited in a chest or case in his office, which shall only be opened for the sole purpose of comparing such standards with the copies hereinafter described, unless by a joint resolution of the two Houses of the Legislature, or on the call of either House for information, or by the order of the Governor for scientific purposes. § 8. Copies of the said original standards, to be made of such materials as the State Sealer shall direct, shall be deposited by him in the office of the County Sealers of the respective Counties of this State, at the expense of said Counties, who shall severally be responsible for the preservation of the copies respectively delivered to them. § 9. The State Sealer shall cause to be impressed on each of the copies of such original standards the letter "C" and such other additional device as he shall direct for the particular County; which device shall be recorded in the State Sealer's office, and a copy thereof delivered to the respective County Sealers. § 10. The several County Sealers shall compare all weights and measures which shall be brought to them for that purpose, with the above mentioned copies of such standards in their possession; and when the same are found or made to conform to the legal standards, the officer comparing them shall seal and mark such weights and measures. § 11. It shall be the duty of the County Sealers of weights and measures to compare the copies in their possession, once in every ten years, with those existing in the office of the State Sealer; and every County Sealer who neglects to have the copies in his possession compared as aforesaid, shall pay into the County Treasury one hundred dollars for County purposes. Whenever any County Sealer fails for one month to pay the aforesaid sum, it shall be the duty of the County Attorney to commence suit therefor, in the name of the County, before any Justice of the Peace of the County; and when collected, the same shall be paid into the County Treasury for the uses aforesaid. sealer. § 12. Each County Sealer shall be entitled to receive for his services at and after the following rates: Fees of county For sealing and marking every beam, one dollar; for sealing and marking measures of extension, at the rate of fifty cents per yard, not to exceed two dollars for any one measure; for sealing and marking every weight, twenty-five cents; for sealing and marking liquid and dry measures, if the same be of the capacity of a gallon or more, fifty cents; of less than a gallon, twenty-five cents; they shall also be entitled to a reasonable compensation for making such weights and measures conform to the standard established by this Act. § 13. If any person or persons shall hereafter use any weights, measures, or beams in weighing or measuring, which shall not be conformable to the standards of this State established by this Act, whereby any purchaser of any commodity or article of trade or traffic shall be injured or defrauded, such purchaser may maintain an action on the case against the offender; and if judgment shall be rendered for the plaintiff, he shall recover five times the damages, with costs of suit. § 14. The Secretary of State shall be ex officio State Sealer of Weights and Measures, and the Clerks of the County Court shall be County Sealers of Weights and Measures for their several counties. § 15. This Act to take effect three months after its passage. Chap. 54. AN ACT concerning Volunteer or Independent Companies. Passed April 4, 1850. The People of the State of California, represented in Senate and Assembly, do enact as follows: § 1. Whenever a sufficient number, by the provisions of this Act, of the citizens of any one county of this State, subject to military duty, shall wish to form themselves into a volunteer or independent company, it shall be the duty of the Judge of the County Court of such county to cause some suitable person, residing in such county, to open a book, in which he shall enter the names of all persons able to perform military duty, who may make application to become members of such company; and it shall be the duty of the person so appointed, to give notice, by publication in some newspaper, or by Penalty for using weights, &c., not conformable to standards. Secretary of state sealer. ex officio state Commencement of act. |