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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, wbich 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 shall, at all 2 times, bold 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 sball, 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
he 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 this Act, shall forfeit all fees, percentage and mile22 age which would have otherwise been due bim 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 make26 ing any settlement, each County Treasurer shall produce to the Con27 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 niileage allowed to the County Treasurer for 33 his payments. The County Treasurer sball file the duplicate report 34 with the County Auditor of his county, whereupon the Auditor sball 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 his settlements with the State.
Sec. 53. And each County Treasurer sball, at the time of making 2 bis 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 sball, 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 shall be 11 allowed to make any settlement with the Controller of State, or 12 in any manner to release himself 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 weigbed, 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 12 the samo, charging 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 4 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 Con8 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 sucb 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
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 par
ticular day they shall neither agree upon beforehand 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 10 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 por neglect, on the ground of courtesy
13 nor under any pretext or excuse whatever, to determine by actual 14 examination the total sum of money in the Treasury; and after having 15 themselves made an actual and bona fide count of all gold coin, and 16 actually examined and counted, or weigbed, all silver coin, but not 17 before, they, or some one of them, sball swear the Treasurer as to 18 the correctness of their count; and if he cannot swear that their 19 count is correct, he sball swear to the amount which a correct 20 count would show, and shall then and there point out to them the 21 · mistake, if any, which they had made. Having ascertained with 22 certainty the amount of the money, they shall each sign a statement 23 of the total sum of money in the County Treasury on that day, and 24 deliver such statement to the Auditor. The Auditor shall thereupon 25 ascertain the amount of said money belonging to the State, and the 26 amount thereof belonging to the county, or any part or division 27 thereof, and forward a statement thereof by mail to the State Con. 28 troller. Any said officer knowingly and wilfully refusing or neglect29 ing to make said examinations as aforesaid, sball be guilty of mal30 feasance in office and may be removed therefrom for tbat cause.
Sec. 57. If at any time any County Treasurer sball take out of 2 the County Treasury, for his own use or the use of any other person, 3 or shall use bimself or permit any other person to use, or shall take 4 or permit any person to take, bave or use, under any circumstances 5 or pretext whatever, any sum of money paid to him as County 6 Treasurer, or collected by him as ex officio Taxcollector, or in any 7 way appertaining or belonging to the County Treasury under his care, 8 and exceeding in all the sum of twenty-five dollars, except in pay. 9 ment of demands on said Treasury, as directed and required by law, 10 he shall be guilty of grand larceny, and on conviction thereof sball 11 be punished by imprisonment in the State Prison for not less than 12 six months nor more than ten years ; and any defalcation in 13 the sum of money belonging to any County Treasury exceeding
said sum of twenty-five dollars shall be of itself prima facie proof 15 that the same was feloniously taken therefrom by the County Treas16 urer having the care thereof. And any Clerk or employé of any 17 County Treasurer, and any officer or other person who sball see or 18 in any manner ascertain and know that a County Treasurer bas 19 so unlawfully used or taken, or permitted to be used or taken, as 20 aforesaid, any money belonging to the County Treasury exceeding 21 the sum of twenty-five dollars, as aforesaid, and who shall not report 22 the same to the District Attorney of the county as soon as be can 23 after knowing of the commission of such crime, shall be deemed and 24 adjudged an accomplice and particeps criminis of such Treasurer, and 25
on conviction thereof shall be punished in the same manner and to 26 the same extent as the principal offender, as aforesaid.
Sec. 58. At any time when the Auditor or any other officer or 2 person shall discover any defalcation in the accounts of the County 3 Treasurer, or any deficiency in the amount of money which should 4 be in the Treasury under bis care, he shall immediately and secretly 5 disclose the fact of such default to the District Attorney, and there. 6 upon the District Attorney, Auditor, Taxcollector, Assessors and 7 President of the Board of Supervisors, or a majority of them, shall 8 forth with privately suspend such Treasurer from office, and privately 9 proceed to thoroughly examine the question of such defalcation;
10 and before taking any steps, if such defalcation seem probable, the 11 District Attorney, on his own complaint, shall cause the Treasurer
to be privately arrested and safely confined until said examination 13 be had. If any defalcation be found to actually exist, the officers 14 aforesaid, or a majority of them, shall remove such Treasurer from 15 office and appoint a suitable person to fill the vacancy, who sball 16 give the like official bond required of his predecessor, be subject to
like duties and responsibilities, be paid the same compensation, and 18 continue in office until the general election next following, and until 19 his successor be duly elected and qualified.
Sec. 59. The District Attorney is commanded and required to 2 receive every disclosure of any such defalcation as aforesaid as a 3 confidential communication made to counsel, and he shall never be 4 required to disclose the name of the person making the same, under 5 oath or otherwise; and if he make such disclosure to any one con6 trary to the express request of the person making the same, he 7 shall be removed from the Bar and bave bis license taken from him, 8 or be suspended from the right to practice in any of the Courts of 9 this State for a term of months or years, as the Court, on applica10 tion, may deem best and may by order prescribe.
Sec. 60. Whenever any County Treasurer shall be found in 2 default, as aforesaid, the District Attorney sball forth with bring an 3 action against such Treasurer and his sureties to recover the amount 4 of such defalcation; and if it shall appear on the trial that such 5 defalcation occurred by the criminality of the Treasurer as afore6 said, the Court sball order judgment against him and the sureties on 7 bis official bond for the amount of the defalcation, together with 8 interest thereon at the rate of five per cent. per month from the 9 time of such felonious taking to the time of tbe payment or recov10 ery of the amount thereof; and at the same time, and in addition
thereto, the District Attorney shall institute criminal proceedings 12 against such Treasurer, and see to it that, without fear or favor, he 13 be punished according to law.
Sec. 61. The Auditor shall take care, in making up the informa2 tion roll, to note the dates of each and all payments for taxes, and 3 see to it that the officer acting as Taxcollector bas not, by over-pay4 ments to tbe Treasurer, or otherwise, defrauded the Government out 5 of any sum imposed as a penalty against negligent taxpayers, as 6 aforesaid. And he sball, by noting the amount of taxes paid each 7 month into the County Treasury, by swearing the officer acting as 8 Taxcollector, and by such other proofs and such other means as may 9 be devised, see to it that the Taxcollector be not charged too much 10 nor too little on account of the additions of such penalties. And 11 on and after the first of October the Auditor sball charge the officer 12 receiving any roll as Taxcollector the additional sum of five per 13 cent. per month on all taxes not theretofore collected and paid over 14 to the Treasurer, as per the Treasurer's receipts in bis office. And 15 on all final settlements with any officer acting as the Taxcollector, 16 and on the making out of the information roll as aforesaid, he sball 17 allow such abatement of such penalty as the Taxcollector shall 18 legally prove himself entitled to receivo.
Sec. 62. If any Assessor or Sheriff, as ex officio Taxcollector, 2 sball, either directly or indirectly, use, loan, employ, or in any man3 ner place out of his possession, otherwise than as on special deposit, 4 any funds belonging to, or collected by, or paid to him, for the use 5 and benefit of the State, or of any county, or town, or city, or vil. 6 lage, or school district, he shall be guilty of a misdemeanor, and 7 upon conviction thereof shall be forth with removed from office, and 8 sball also be punished by a fine in any sum not exceeding five thou9 sand dollars, or imprisonment in the County Jail for any time not 10 exceeding one year, or by both such fine and imprisonment.
Sec. 63. Whenever any allowance is made to any Auditor, as in 2 this Act authorized, the Clerk of the Board of Supervisors shall cer3 tify the account so allowed to the Auditor, who sball draw his war4 rant on the County Treasury for the same; and the Auditor shall 5 make a certified copy of the account, and furnish such copy to the 6 County Treasurer, who shall pay such account to the Auditor, and ī take his receipt thereon; and the Treasurer, on making bis quar8 terly or semi-annual settlement, shall present, with the Auditor's 9 statement, such copy of the account allowed by the Board to the 10 Auditor, indorsed and receipted as herein provided, and the Con11 troller shall allow him, on the part of the State, one half the amount 12 so paid.
Sec. 64. No Sheriff, or other officer acting as Taxcollector, shall 2 respect any order of injunction, except so far as the same is applica3 ble to the taxes for which the parties suing out such injunction are 4 liable, unless satisfied the Court has enjoined the entire roll in his 5 hands for collection. In such event, the time during which his 6 whole collections are enjoined shall not run, but he is given the same 7 time after such injunction is removed as he had when it was 8 imposed. In case of any such action, it is made the special duty of 9 the Attorney-General and the District Attorney of the county to 10 see to it that injustice be prevented; and all persons procuring such 11 injunction to be issued, the Judge signing the same, and the Sheriff 12 or other officer serving it, and all and every the persons engaged in 13 aiding and abetting the same, shall be each severally individually 14 liable, in a civil action, for the entire amount of the taxes enjoined, 15 provided it be judicially decided and determined that such injunction 16 was issued in violation of law and without probable cause; and said 17 injunction being issued without probable cause, they shall be each 18 further liable in a criminal action for a conspiracy to cheat, defraud 19 and harass the Government, and on conviction sball be each sev. 20 erally punished by imprisonment in the State Prison for not less 21 than six months nor more than six years.
SEC. 65. The County Treasurer and the County Auditor sball 2 each, separately, perform the daties required of him in his office, and 3 shall not perform the duties of any two offices under this Act, except 4 as provided by law for the County Treasurer to collect taxes on the 5 duplicate assessment roll; and any officer who shall at the same 6 time perform the duties of any two offices in any manner connected 7 with the public revenue, except in the manner expressly authorized 8 by law, shall be guilty of a misdemeanor, and on conviction thereof 9 shall be punished by imprisonment in the County Jail for not more
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