were levied, and a failure to begin such action is deemed a waiver of the rights of action.

SEC. 7. There is added a new section to the Political Code, as follows, numbered three thousand six hundred and seventy:

Controller to

sue

3670. After the first Monday of February of each year, Cedelin the Controller must begin an action in the proper Court, in quents. the name of the people of the State of California, to collect the delinquent taxes upon the property assessed by the State Board of Equalization; such suit must be for the taxes due the State, and all the counties, and cities and counties, upon property assessed by the Board of Equalization, and appearing delinquent upon the "Duplicate Record of Apportionment of Railway Assessments.' The demands for State and county, and city and county, taxes may be united in one action. In such action a complaint in the following form is sufficient:

(Title of Court.)

The People of the State of California

VS.

(Naming the defendant.) Plaintiff avers that on the day of, in the year (naming the year), the State Board of Equalization assessed the franchise, roadway, roadbed, rails, and rolling stock of the defendant at the sum of (naming it) dollars. That the Board apportioned the said assessment as follows: To the county of (naming it), the sum of (naming it) dollars, (and so on, naming each county).

That the defendant is indebted to plaintiff for State and county taxes for the year eighteen, in the following sums: For State taxes, in the sum of (naming it) dollars; for county taxes of the county of (naming it), in the sum of (naming it) dollars, etc., with five per cent added for nonpayment of taxes. Plaintiff demands payment for said several sums, and prays that an attachment may issue in form as prescribed in section five hundred and forty of the Code of Civil Procedure.

Form of complaint.

(Signed by the Controller or his attorney.) On the filing of such complaint the Clerk must issue the Writto issue. writ of attachment prayed for, and such proceedings shall be had as under writs of attachment issued in civil actions; no bond nor affidavit previous to the issuing of the attachment is required. If in such action the plaintiff recover judgment there shall be included in the judgment as counsel fees, and in case of judgment of taxes, after suit brought but before judgment, the defendant must pay as counsel fees such sum as the Court may determine to be reasonable and just. Payment of the taxes or the amount of the judgment in the case must be made to the State Treasurer. In such actions the Evidence of Duplicate Record of Assessments of Railways and the Duplicate Record of Apportionment of Railway Assessments, or a copy of them, certified by the Controller, showing unpaid taxes against any corporation, person, or association for property assessed by the State Board of Equalization, is prima facie evidence of the assessment, the property assessed, the

assessment.

Basis of taxation.

Tax
Collector

delinquency, the amount of the taxes due and unpaid to the State, and counties, or cities and counties, therein named, and that the corporation, person, or association is indebted to the people of the State of California, in the amount of taxes, State and county, and city and county, therein appearing unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. SEC. 8. There is added a new section to the Political Code as follows, to be numbered three thousand six hundred and seventy-one:

3671. The assessment made by the County Assessor, and that of the State Board of Equalization, as apportioned by the Boards of Supervisors to each city, town, township, school, road, or other district in their respective counties, or cities and counties, shall be the only basis of taxation for the county, or any subdivision thereof, except in incorporated cities and towns, and may also be taken as such basis in incorporated cities and towns when the proper authorities may so elect. All taxes upon townships, road, school, or other local districts, shall be collected in the same manner as county taxes.

SEC. 9. Section three thousand seven hundred and thirtyfour of the Political Code is amended so as to read as follows: 3734. On delivering the " Duplicate Assessment Book" to charged with the Tax Collector, the Auditor must charge the Tax Collector full amount. with the full amount of the taxes levied, except the taxes due upon railway assessments made by the State Board of Equalization, and forthwith transmit by mail to the Controller of State a statement of the amount so charged.

SEC. 10. So much of section three thousand six hundred and fifty of the Political Code as requires the Assessor to put in a separate column of the assessment book the assessment of railways as apportioned to his county by the State Board of Equalization, is hereby repealed.

SEC. 11. All Acts and parts of Acts so far as they conflict with this Act are hereby repealed.

SEC. 12. This Act goes into effect immediately.

CHAPTER XLI.

An Act making appropriations for the support of the government of the State of California, for the thirty-fifth and thirtysixth fiscal years.

[Approved March 9, 1883. ]

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

SECTION 1. The following sums are hereby appropriated out of any money in the State treasury not otherwise appropriated, for the objects hereinafter expressed, for the thirtyfifth and thirty-sixth fiscal years:

For the per diem and mileage of the Lieutenant-Governor Senate and and Senators, twenty thousand dollars;

For the per diem and mileage of the Speaker of the Assembly and Assemblymen, forty thousand seven hundred dollars; For pay of officers and clerks of the Senate, five thousand five hundred dollars;

For pay of officers and clerks of the Assembly, six thousand five hundred dollars:

For contingent expenses of the Senate, ten thousand dollars;

For contingent expenses of the Assembly, fifteen thousand dollars;

For salary of the Governor, twelve thousand dollars;

For salary of the Governor's Private Secretary, six thousand dollars:

For salary of the Executive Secretary, four thousand dollars;

For pay of porter in office of the Governor, twelve hundred dollars;

For special contingent fund for Governor's office (secret service), five thousand dollars;

For postage, expressage, and telegraphing in the Governor's office, one thousand dollars;

Assembly.

Governor.

State.

For salary of the Secretary of State, six thousand dollars; Secretary of For salary of the Deputy Secretary of State, four thousand eight hundred dollars;

For salary of bookkeeper in office of the Secretary of State, four thousand dollars;

For salaries of clerks in office of the Secretary of State, seven thousand four hundred dollars;

For pay of porter in office of the Secretary of State, six hundred dollars;

For postage, expressage, and telegraphing in office of the Secretary of State, three thousand dollars (not subject to section four of this Act); contingent expenses of Secretary of State, two hundred dollars;

For salary of the Controller, six thousand dollars;

For salary of the Deputy Controller, four thousand eight hundred dollars;

For salary of the bookkeeper in the Controller's office, four thousand dollars;

For salaries of clerks in the Controller's office, nine thousand six hundred dollars;

For pay of porter in Controller's office, six hundred dollars:

For contingent expenses in Controller's office, nine thousand six hundred dollars;

For postage, expressage, and telegraphing in the Controller's office, six hundred dollars;

For salary of the Treasurer, six thousand dollars;

For salary of the Deputy Treasurer, four thousand eight hundred dollars;

For salary of the Clerk in the Treasurer's office, three thousand two hundred dollars;

Controller.

Treasurer.

Attorney-
General.

Surveyor-
General.

For salaries of watchmen in the Treasurer's office, four thousand eight hundred dollars;

For pay of porter in the Treasurer's office, six hundred dollars;

For postage, expressage, and contingent expenses in the Treasurer's office, three hundred dollars;

For salary of Attorney-General, six thousand dollars; For salary of the Deputy Attorney-General, four thousand eight hundred dollars;

For pay of the porter in the Attorney-General's office, three hundred dollars;

For postage, expressage, and contingent expenses in the Attorney-General's office, two hundred dollars;

For traveling expenses of the Attorney-General, one thousand dollars;

For costs and expenses of suits, in which the State is a party in interest, six thousand dollars;

For salary of the Surveyor-General, six thousand dollars; For salary of the Deputy Surveyor-General, four thousand eight hundred dollars;

For salary of clerks in the office of the Surveyor-General and of the Register of the State Land Office, nine thousand six hundred dollars;

For pay of porter in the Surveyor-General's office, six hundred dollars;

For postage and expressage in the Surveyor-General's office, six hundred dollars; and for contingent expenses, two hundred dollars;

For purchase of maps for, and copying maps in, the Surveyor-General's office, eight hundred dollars;

Superintend For salary of the Superintendent of Public Instruction, six Instruction. thousand dollars;

ent of Public

General.

For salary of the Deputy Superintendent of Public Instruction, three thousand six hundred dollars;

For salary of clerk for the Superintendent of Public Instruction, three thousand two hundred dollars;

For pay of porter in the office of the Superintendent of Public Instruction, four hundred dollars;

For postage and expressage in the office of the Superintendent of Public Instruction, two thousand four hundred dollars; and for contingent expenses, two hundred dollars;

For traveling expenses of the Superintendent of Public Instruction, two thousand dollars;

Adjutant- For salary of the Adjutant-General, six thousand dollars; For salary of the Assistant Adjutant-General, three thousand six hundred dollars;

For pay of porter in the Adjutant-General's office, six hundred dollars;

For postage and expressage in the Adjutant-General's office, two hundred dollars;

For care of State Armory, cleaning and transportation of arms, traveling and contingent expenses of Adjutant-General, one thousand five hundred dollars;

For payment of armory rents, and other expenses of the

Guard.

National Guard, one hundred and thirty-five thousand National dollars:

Librarian.

For salary of the State Librarian, six thousand dollars; State For salaries of the deputies of the State Librarian, seven thousand two hundred dollars;

For pay of a porter in the State Library, one thousand eight hundred dollars;

For postage, expressage, and contingent expenses in the State Library, four hundred dollars; for carpets, furniture, and repairs in State Library, one thousand dollars; provided, that the whole amount may be expended in either of the fiscal years;

For salary of Superintendent of the State Printing Office, State Printfour thousand eight hundred dollars;

For support of the State Printing Office, including the pay of the employés, one hundred and forty-five thousand dollars, (exempted from provisions of section four of this Act);

For salaries of the Railroad Commissioners, twenty-four Railroad thousand dollars;

For salary of the Secretary of the Board of Railroad Commissioners, four thousand eight hundred dollars;

For salary of the Bailiff of the Board of Railroad Commissioners, two thousand four hundred dollars;

For the payment of a stenographer who may be employed by the Board of Railroad Commissioners, three thousand dollars;

For fuel, lights, postage, expressage, subscriptions to publications on the subject of transportation, traveling, and other incidental expenses of the Board of Railroad Commissioners, and employés in the discharge of their official duties, two thousand five hundred dollars;

Commission

ers.

State

For salary of the State Engineer, twelve thousand dollars; Engineer. For salary of the Secretary of the State Engineer, three thousand two hundred dollars;

For completion of the State Engineer's irrigation investigation report and maps, and the State maps as per the estimate on Third Progress Report of the State Engineer; for the making of a correct outline map of each county in the State, and for the revision of the legal descriptions of all such county boundaries to correspond with said outline maps, together with a report on the same to the Legislature of eighteen hundred and eighty-five, twenty thousand dollars; For office rent of Board of Railroad Commissioners, two thousand four hundred dollars;

For salaries of members of the State Board of Equaliza- State Board tion, twenty-four thousand dollars;

For salary of the Clerk of the State Board of Equalization, three thousand six hundred dollars;

For pay of a porter for the State Board of Equalization, six hundred dollars;

For postage, expressage, telegraphing, and contingent expenses of the State Board of Equalization, one thousand dollars:

For traveling expenses of members of the State Board of

of Equalization.