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urer, who shall refuse, or who shall grossly neglect for thirty days 3 to comply with any of the requirements of this Act, or who shall 4 remove or reside out of the county for wbich he was elected, or who 5 from sickness or other cause shall become unable, for three montbs 6 consecutively, to perform the duties of his office, sball resign; or, if 7 he do not resign, the Board of Supervisors of the county may, on 8 due proof thereof, declare his office vacant and fill the vacancy by 9 appointing another in his place, wbo shall give the like official bond, 10 be subject to the like duties and penalties, and have the same pow11 ers and compensation as the officer in whose place he was appointed; 12 but no such appointment shall exonerate the officer in whose place 13 the appointment was made, nor any of his sureties, from any liabil14 ity incurred by him or them. And any and every said officer who 15 shall knowingly and maliciously perform incorrectly, or knowingly 16 and maliciously refuse to perform correctly and within a reasonable 17 time, and within the time fixed by this Act, where a time is herein 18 fixed, any act required of bim to be performed under and in virtue 19 of his office, shall be guilty of misdemeanor, and on conviction 20 thereof shall be punished, in addition to all or any other punish

ment prescribed by this Act, by imprisonment in the County Jail 22 for not less than one day nor more than six months, or by fine of 23 not less than five dollars nor more than five thousand dollars, or by 24 both such fine and imprisonment. And the judgment of conviction 25 in such case shall operate to remove the officer convicted from office, 26 and the rendition thereof shall render his office ipso facto vacant.

SEC. 46. Resignations of county officers shall be addressed to the 2 President of the Board of Supervisors of the county of which the 3 person is an officer; and on being accepted by a majority of the 4 members of said Board, the resignation shall become absolute and 5 beyond recall, and the office ipso facto vacant.

Sec. 47. All Sheriffs and Assessors, being ex officio Taxcollectors, 2 shall daily pay over to the County Treasurers of their counties, 3 respectively, all sums of money collected or received by them, 4 respectively, for taxes or licenses; provided, that when the amount 5 collected is less than one thousand dollars, they need not pay over 6 the same to the County Treasurer until tbat amount shall bave been 7 collected, except at the end of the month, as herein next provided. 8 And the County Treasurer shall immediately pay into the County 9 Treasury every and all sums by bim collected or received for taxes 10 of any kind, and shall, with all sureties on his official bonds, be liable 11 and responsible therefor the same as for other public money.

Sec. 48. On the last business day of each and every month in 2 each year, and at the last office hour on said day, every Sheriff and 3 Assessor then collecting any taxes as ex officio Taxcollector shall 4 settle with the Treasurer of his county, and pay over to him all the 5 taxes collected up to that day. And he must then and there take 6 and subscribe the following oath, to be administered by the Treas7 urer, to wit: 8 I, —, being duly sworn, depose and say, that I am the 9 (Assessor, or Sheriff and ex officio Taxcollector, as the case may be) 10 of the county of

; that I have not collected any money for 11 any taxes in said county, nor any money for interest or penalty 12 thereto added, nor any public money as such Taxcollector, which I 13 bave not now paid over to the Treasurer thereof; and tbat the word 14 "paid,” together with the month and day of the month on which 15 the same were paid, and the precise sum in each and every instance 16 which was added to the amount of tax, are now marked and shown 17 in the roll now in my office on which I have collected the same; 18 and that every tax, and every sum added thereto, which has been 19 paid in tbis said county, on the said roll in my hands for collection, 20 have now been paid to the Treasurer of said county. 21 The Treasurer sball thereupon, without delay, sign and deliver to 22 the Sheriff or Assessor, as ex officio Taxcollector (as the case may 23 be), a receipt in full for all the taxes paid by him on that day, and 24 also a duplicate receipt for all the money paid by him during the 25 whole of that month. And he shall thereupon deliver the said 26 Treasurer's receipts to the Auditor, together with any other Treas. 27 urer's receipts not previously delivered, and the Auditor shall imme28 diately credit the Assessor or the Sheriff (as the case may be), as ex 29 officio Taxcollector, with the amounts expressed on said receipts 30 (except said duplicate receipt), and charge the Treasurer with the 31

same, and mark the same “allowed,” with his initials added, and 32 file the same as vouchers in his office; and at the same time be sball 33 enter in a memorandum, or test account, the total amount admitted 34 by the Treasurer to have been paid to him by the Assessors or the 35 Sheriff (as the case may be), as ex officio Taxcollector, during that 36 month, as shown by said duplicate receipt, and file said duplicate 37 receipt as an additional voucher. And on the first of each montb the 38 Auditor shall give the Assessors or the Sheriff (as they may be enti39 tled thereto respectively) a certificate, signed by him, of the amount 40 of taxes credited to the Assessors or the Sheriff, as the case may be, 41 and charged to the Treasurer during the preceding month, and of 42 the amount of percentage allowed by law to the Assessors and Tax43 collectors for assessing and for collecting the same, and the amount 44 then due to them respectively, as appears by the accounts in his 45 office; and the Treasurer, on finding such certificates to agree with 46 the accounts in his office, shall pay the amount shown on such cer47 tificate to be then due, and thereupon mark the same paid, and it 48 shall be for him a sufficient voucher of the legality and regularity 49 of such payment. But if it does not agree with the accounts in his 50 office, then he shall not pay it, nor any part of it, but he sball at 51 once mark thereon the words "not good," and the same shall not 52 be valid for any purpose.

SEC. 49. Whenever any tax is paid to the County Treasurer, or 2 to the Assessor, or to the Sheriff, as Taxcollector, he shall mark the 3 word "paid," and the date of payment, and also the exact additional 4 amount added to the tax in the roll in bis bands for collection, and 5 opposite the name of the person or description of property liable for 6 such tax, and shall give a receipt therefor, specifying the amount of 7 the assessment, the amount of the tax and the said amount added, 8 and a description of the property assessed; but neither the Treas9 urer, nor the Assessor, nor the Sheriff, as Taxcollector, sball receive 10 any taxes on real property for any portion less than the least subdi11 vision entered on the assessment roll; and should a portion be paid

12 less than the whole amount of tax due on such least subdivision, it 13 shall not operate to remove the tax lien thereon; and any County 14 Treasurer, or Sheriff, or Assessor, as Taxcollector, who shall receive 15 or permit any one in his office to receive any tax, or give a receipt 16 for any tax, without so marking and entering the same as aforesaid 17 in the assessment roll, or information roll, as the case may be, and 18 also in the receipt delivered, shall be guilty of misdemeanor in office, 19 and shall be liable to immediate removal therefrom, and also to a 20 fine of one hundred dollars for each and every such omission, which 21 fine shall be recoverable in an action at law by any person who shall 22 discover and sue for the same.

Sec. 50. Any Sheriff or Assessor who shall refuse or neglect to 2 pay over to the County Treasurer all sums of money collected by 3 him for taxes in time and manner aforesaid, or who sball refuse or 4 neglect to settle with the County Treasurer on the last day of each 5 and every month, and pay over all money collected for taxes, and 6 also prove the regularity of his conduct by taking, subscribing and 7 delivering to the Treasurer the oath aforesaid, shall be guilty of 8 malfeasance in office, and he and all the sureties on his official bonds 9 shall be liable for the full amount of all taxes then due and unpaid, 10 as will more fully appear in the accounts between such Assessor or 11 Sheriff, as Taxcollector, and the Auditor and the Treasurer of his 12 county; and the District Attorney shall proceed to secure and 13 enforce the payment of the whole sum so due; and immediately 14 after the commencement of a suit against such Assessor or Sheriff, 15 as Taxcollector, and his sureties, the District Attorney, President of 16 the Board of Supervisors, Auditor and Treasurer, or a majority of 17 them, shall fortbwith suspend such Sheriff, or Assessor, or Assessors, 18 from office, and appoint some suitable person to act as Taxcollector 19 in place of the officer so removed, and at his expense to proceed with 20 the collection of the taxes until bis case can be heard. The person 21 so appointed shall give bonds in such sum as the said officers, or a 22 majority of them, shall preseribe, and shall open a special account 23 with the Auditor and Treasurer, and shall pay over all money col24 lected by him to the Treasurer in like manner and form, and at such 25 times as required of Taxcollectors, which sums so collected shall be 26 credited to the account of the Sheriff, or the Assessor, or Assessors, 27 so suspended from office; and if it be shown on the trial that such 28 suspended officer was guilty of malfeasance in office, that fact shall 29 be entered in the finding or judgment of the Court, and thereupon 30 the office of such Sheriff, or Assessor, or Assessors, shall become 31 vacant, and the Governor and bis advisers, aforesaid, or a majority 32 of them, are authorized to appoint a Sheriff, or Assessor, or Assess33 ors, as the case may be, to fill such vacancy, who sball give the same 34 bonds, perform the same duties, receive the same compensation pro 35 rata, and be subject to the same liabilities, as the officer so removed, 36 and continue in office until the general election for members of the 37 Assembly next following, and until his successor is duly elected and 38 qualified.

SEC. 51. Each County Treasurer shall keep all money received 2 by virtue of his office in his own possession in a secure iron or steel 3 safe in his office, or, if there be no safe therein, then he may keep

the same on special deposit, but he shall be held responsible therefor 5 wherever the same be kept; and no person except the Treasurer or 6 bis deputy shall receive or pay out any money in his office; and 7 when any money shall be paid to the County Treasurer be shall 8 give to the person paying the same a receipt therefor, which receipt 9 such person shall_forth with deposit with the County Auditor, who 10 shall charge the Treasurer therewith, and give the person paying 11 the same an acquittance.

Sec. 52. The Treasurers of the respective counties sball, at all 2 times, hold themselves in readiness to settle and pay all moneys in 3 their hands whenever required to do so by an order signed by the 4 Controller and Treasurer of State; and the Treasurer and Controller 5 of State are hereby authorized to draw such orders whenever they 6 deem it proper. The Treasurers of the Counties of Amador, Ala7 meda, Contra Costa, Calaveras, El Dorado, Nevada, Placer, Sierra, 8 Solano, Yolo, San Francisco, Sacramento, San Joaquin, Santa Clara, 9 Tuolumne and Yuba, respectively, sball, on the second Mondays of 10 November, February, May and August of each year, and the County 11 Treasurers of other counties of this State sbali, on the second Mon12 days of November and May in each year, proceed to the State Cap13 ital, and shall settle in full with the Controller, and pay over in cash 14 to the Treasurer of State all funds which shall have come into their 15 hands as County Treasurers for the use and benefit of the State, 16 taking therefor a receipt from the Treasurer of State, which receipt 17 be shall forth with file with the Controller; and any County Treas18

urer who shall fail, neglect or refuse to appear at the office of the 19 Controller and Treasurer on the days above specified, or within 20 fifteen days thereafter, and then and there settle and make payment 21 as required by tbis Act, sball forfeit all fees, percentage and mile22 age which would have otherwise been due him on said settlement; 23 and the Controller is hereby authorized and required to withhold all 24 such fees, percentage and mileage, and require the same to be paid 25 into the Treasury for the use and benefit of the State. Before mak26 ing any settlement, each County Treasurer shall produce to the Con. 27 troller of State a report from the County Auditor, together with a 28 duplicate thereof, stating specifically the amount due the State from 29 each particular source of revenue, the original of which shall be filed 30 with the Controller of State, who shall enter upon the same, and also 31 upon the duplicate, the cash paid to the Treasurer of State, and also 32 the commissions and mileage allowed to the County Treasurer for

his payments. The County Treasurer sball file the duplicate report 34 with the County Auditor of bis county, whereupon the Auditor shall 35 balance the Treasurer's account; and it shall be the duty of the 36 Auditor to furnish the Treasurer with the report which such Treas37 urer is required to produce in making bis settlements with the State.

Sec. 53. And each County Treasurer shall, at the time of making 2 his settlement with the Controller, produce to him statements of all 3. transactions had in foreign miners' licenses, State and county licenses 4 and poll tax receipts since the last settlement, which statement shall 5 be made by the County Auditor, according to the forms which sball 6 be furnished him by the Controller of State for that purpose; and 7 each County Treasurer shall, at the same time, produce to the Con8 troller of State the certified statement of the County Auditor of the 9 amount allowed and paid to the County Assessor, Taxcollector and 10 Auditor, as authorized by law, and no County Treasurer sball be 11 allowed to make any settlement with the Controller of State, or 12 in any manner to release bimself and bondsmen from liability for 13 the full amount of money by him received, unless he produce to the 14 Controller the statements required by this section.

Sec. 54. County Treasurers having money on hand belonging to 2 the State exceeding five thousand dollars, unless and until otherwise 3 directed by the State Controller, shall forward the same, in sums 4 not exceeding five thousand dollars on the same day, to the State 5 Controller, by Wells, Fargo & Co.'s Express, always taking a valid 6 and sufficient insurance policy from said company, to insure the safe 7 delivery thereof. All such sums of money so received by the Con8 troller shall be counted, if in gold, and counted, examined and 9 weighed, if in silver coin, and when found correct the Controller 10 shall immediately pay the same over to the State Treasurer, taking 11 bis receipt therefor in the name of the County Treasurer sending

the same, cbarging the State Treasurer therewith, and returning to 13 said County Treasurer the said State Treasurer's receipt for the 14 same.

Sec. 55. All payments and settlements required to be made by 2 any County Treasurer to or with the State Treasurer, under this or 3 any other Act, when the amount to be paid does not exceed the sum

of five thousand dollars, may be made and effected by forwarding 5 the money for such payment by said Wells, Fargo & Co.'s Express 6 Company aforesaid, and taking their insurance policy as aforesaid 7 (together with the official report or statement required), to the Con

troller of State ; and upon receiving such money and report, the 9 State Controller and State Treasurer shall make such settlement in 10 the same manner as though such County Treasurer were present, 11 and the Controller shall forward to the County Treasurer from 12 whom the same was received the proper statement and receipt upon 13 such settlement. And all County Treasurers sball make their pay14 ments into the State Treasury, and all their settlements with the 15 State Controller and State Treasurer, in the way and manner pro16 vided in this and the next preceding section, and shall not be allowed 17 any compensation for travelling to or from the office of the State 18 Treasurer, excepting only when they or any of them are expressly 19 directed or required by the State Controller to be present at his or 20 at said State Treasurer's office.

Sec. 56. The Auditor, the Sheriff, and one of the Assessors, and 2 the President of the Board of Supervisors, or a majority of them, 3 at least as often as once within every three months, in all counties, 4 and as often as once or twice a month, and every month in each 5 year, in counties where the revenue paid the County Treasurer 6 exceeds one hundred thousand dollars per annum (but on what par7 ticular day they sball neither agree upon beforeband nor disclose), 8 shall enter the office of the County Treasurer and proceed to exam. 9 ine and count the money therein. "The Treasurer, on being informed

of tbe object of their visit, shall immediately expose to their view 11 and afford them every facility to count all the money in the Treas12 ury; and they shall not fail nor neglect, on the ground of courtesy

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