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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 fine shall be recoverable in an action at law by any person who shall discover and sue for the same.

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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 shall 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 forthwith 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 his 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 prescribe, 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 his 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 shall 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 4 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 his deputy shall receive or pay out any money in his office; and

when any money shall be paid to the County Treasurer he shall 8 give to the person paying the same a receipt therefor, which receipt 9 such person shall forthwith 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, 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, shall, 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 shall, 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 he shall forthwith 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 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 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 mileage allowed to the County Treasurer for 33 his payments. The County Treasurer shall file the duplicate report 34 with the County Auditor of his 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 his 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 shall 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 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 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 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 his receipt therefor in the name of the County Treasurer sending the same, charging the State Treasurer therewith, and returning to 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 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 Controller 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 shall 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, 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 shall neither agree upon beforehand nor disclose), 8 shall enter the office of the County Treasurer and proceed to exam9 ine and count the money therein. The Treasurer, on being informed 10 of the object of their visit, shall immediately expose to their view 11 and afford them every facility to count all the money in the Treasury; and they shall not fail nor neglect, on the ground of courtesy



nor under any pretext or excuse whatever, to determine by actual 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 weighed, all silver coin, but not 17 before, they, or some one of them, shall swear the Treasurer as to 18 the correctness of their count; and if he cannot swear that their 19 count is correct, he shall 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 Con28 troller. Any said officer knowingly and wilfully refusing or neglect29 ing to make said examinations as aforesaid, shall be guilty of mal30 feasance in office and may be removed therefrom for that cause.





SEC. 57. If at any time any County Treasurer shall take out of 2 the County Treasury, for his own use or the use of any other person, or shall use himself or permit any other person to use, or shall take or permit any person to take, have or use, under any circumstances 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 payment of demands on said Treasury, as directed and required by law, 10 he shall be guilty of grand larceny, and on conviction thereof shall 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 14 said sum of twenty-five dollars shall be of itself prima facie proof 15 that the same was feloniously taken therefrom by the County Treas 16 urer having the care thereof. And any Clerk or employé of any 17 County Treasurer, and any officer or other person who shall see or 18 in any manner ascertain and know that a County Treasurer has 19 so unlawfully used or taken, or permitted to be used or taken, as 20 aforesaid, any money belonging to the County Treasury exceeding

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 he 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 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 his care, he shall immediately and secretly disclose the fact of such default to the District Attorney, and there6 upon the District Attorney, Auditor, Taxcollector, Assessors and President of the Board of Supervisors, or a majority of them, shall 8 forthwith privately suspend such Treasurer from office, and privately 9 proceed to thoroughly examine the question of such defalcation;


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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 shall 16 give the like official bond required of his predecessor, be subject to 17 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 have his 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 shall forthwith 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 shall order judgment against him and the sureties on 7 his 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 the payment or recov10 ery of the amount thereof; and at the same time, and in addition 11 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 see to it that the officer acting as Taxcollector has not, by over-pay4 ments to the Treasurer, or otherwise, defrauded the Government out 5 of any sum imposed as a penalty against negligent taxpayers, as 6 aforesaid. And he shall, 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 shall 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 his 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 shall 17 allow such abatement of such penalty as the Taxcollector shall 18 legally prove himself entitled to receive.

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