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13 in one or two newspapers believed by him to be most circulated 14 therein, for at least once a week for said period of four months, 15 unless the same be sooner redeemed; and the Board of Supervisors 16 of the county shall audit and order paid the expenses of such pub17 lications.
Sec. 180. Between the thirty-first day of August and the thirty2 first day of November in each year, it shall not be proper nor neces3 sary for any County Recorder to record or receive for record any 4 deed or mortgage of any real property, unless be knows or shall see 5 a Taxcollector's or Deputy Taxcollector's statement thereon, signed 6 by bis name or initials, proving to the satisfaction of the Recorder 7 that the taxes due, on the real property therein described bave been 8 paid; and any County Recorder wilfully or knowingly disregarding 9 this requirement may be removed from office for that cause ; but 10 the recording of any deed in violation of this provision sball in no 11 way impair the notice or bave any other or further effect tban sub12 ject such Recorder to removal from office.
Sec. 181. Any person who shall remove from one county in this 2 State into another county of this State after having been assessed 3 on personal property and become individually and solely liable for 4 the tax due thereon, and without being liable in any other county 5 for the same tax, shall remain equally liable for the payment of such 6 tax into whatsoever county he may remove; and the Taxcollector 7 of the county where such tax is owing, and having the information 8 roll therein to collect, finding into wbat county such person has 9 removed, may send into such county and there domand the pay10 ment of such tax, and if the same be not paid, may bargain with 11 any attorney to sue for and collect the same in the name of such 12 Taxcollector; and on the trial a certified copy of the assessment, 13 signed by the Auditor of the county where the same was made, 14 together with the affidavit thereto attached of the Taxcollector that 15 said tax in said certificate mentioned bas not been paid, but is due 16 and owing on the assessment roll, or the information roll (as the 17 case may be), in bis possession, shall be sufficient evidence to estab18 lish, prima facie, that such tax is due and payable, with the penalty 19 thereto attaching, and shall entitle the plaintiff to judgment for the 20 recovery thereof, unless the defendant shall prove by competent 21 evidence that the tax was paid. And the Treasurer and Auditor 22 sball deduct and allow the expenses of so collecting such tax, pro23 vided they do not exceed one third of the amount of such tax so 24 collected and paid into the Treasury.
Sec. 182. If any person shall make and serve on the Sheriff an 2 affidavit that any tax in the information roll in his hands bas been 3 paid, and that he is prepared to prove the same, the Sheriff sball 4 notify the Auditor of such affidavit, and shall proceed without delay 5 and without form before any Judge and demand that such proof be 6 at once produced. If such proof be at once made by producing a 7 valid Taxcollector's receipt therefor, or by other evidence equally 8 indisputable, the Judge shall so certify, and the Auditor shall 9 thereon credit the Sheriff therewith and demand the immediate 10 payment thereof to the Treasurer from the person found to bave 11 received the same, and he shall mark the same paid on the roll in
12 his office. And any Taxcollector or other person having so falsely 13 received the same shall be liable to tbe person so wronged in any 14 sum not exceeding twenty times the amount of the tax so paid and 15 not marked paid in the roll.
Sec. 183. No person, unless he is a citizen of the United States, 2 or shall have declared his intention to become such (California In- 3 dians excepted), shall be allowed to take or extract gold, silver or 4 other metals from the mines of this State, or hold a mining claim 5 therein, unless he shall have a license therefor, as hereinafter pro6 vided.
Sec. 184. It shall be the duty of the Controller of State to pro2 cure a sufficient number of blank licenses, which shall be substan3 tially in the form heretofore in use; but the form thereof may be 4 changed by the Governor and bis advisers whenever deemed by 5 them advisable. These licenses shall be numbered consecutively, 6 and a record thereof be made and filed in the Controller's office.
Sec. 185. The Controller of State sball sign and issue to the 2 Treasurer of each mining county (tbe name of which shall be stated 3 in the license), from time to time, when required by such Treasurer, 4 a sufficient number of licenses for the use of such county, and take 5 à receipt therefor, and charge the Treasurer with the same. The 6 County Treasurer shall, in a book to be by him kept for that pur7 pose, keep an account of all foreign miners' licenses received by 8 him, and shall from time to time deliver them to the County Audi9 tor, taking bis receipt therefor. The amount to be paid for such 10 licenses shall be at the rate of four dollars per month; and said 11 licenses shall in no case be transferred or transferrable. The Audi. 12 tor shall, on the first Monday in each month, write the name of the 13 month in all foreign miners' licenses issued by him for tbat month, 14 and shall deliver to the Taxcollector of his county a sufficient num15 ber of said licenses for the use of his county for that month.
Sec. 186. The Collectors sball collect the foreign miners' license 2 tax provided for in this Act, from all persons liable to pay the same, 3 and may seize the property of any such person refusing to pay such 4 tax, and sell the same at public auction on one hour's potice by 5 proclamation, and shall deliver the property to the purchaser, 6 together with a bill of sale with the license attached, wbich shall 7 transfer the title thereof to the person paying the highest price 8 therefor; and after deducting the tax and necessary expenses 9 incurred by reason of such refusal and sale of property, the Col10 lector shall return the surplus of the proceeds of the sale, if any, to 11 the person or persons whose property was sold; provided, that 12 should any person liable to pay such tax in any county of this 13 State escape into any other county, with the intention to evade 14 the payment of such tax, then and in that event it shall be lawful 15 for the Collector to pursue such person and enforce the payment of 16 such tax in the same manner as if no such escape had been made. 17 Any foreigner not registered and representing bimself to be a citi18 zen of the United States shall, in the absence of his certificate to 19 that effect, satisfy the Collector of the correctness of his statement 20 by affidavit or otherwise, and for that purpose the Collector is em21 powered to administer such oath or affirmation. All foreigners pot 22 eligible to become citizens of the United States, residing in any 23 mining district in this State, shall be considered foreign miners 24 under the provisions of this Act. Every subsequent license after 25 the first, when issued to the same person, shall be dated from the 26 expiration of the former license.
Sec. 187. The Collector shall receive for his services twenty per 2 cent. of all moneys collected from foreign miners' licenses; and fifty 3 per cent of the net proceeds of all moneys collected for foreign 4 miners' licenses shall be paid into the County Treasury for the use 5 of the State; the remaining fifty per cent. of the net proceeds shall 6 be paid into the Treasury for the use of the county; provided, that 7 in counties where the Taxcollector receives a specific salary, be may 8 retain for his use the fees allowed for collecting foreign miners' 9 and other licenses under the provisions of this Act, which sball be 10 paid to the principal or deputy, as the case may be, who sball ae11 tually engage in the collection of such tax or license.
Sec. 188. Any person charged with the collection of foreign 2 miners' license tax who shall give any receipt other than the receipt 3 prescribed in this Act, or receive money for such license without 4 giving the necessary receipt, or who shall insert more than one name 5 in the same receipt, or who shall knowingly and wilfully insert the 6 wrong name therein, sball be guilty of a felony, and upon convie7 tion shall be fined in a sum not exceeding one thousand dollars, 8 and be imprisoned in the State Prison not exceeding one year.
Sec. 189. Any Taxcollector who shall sell or cause to be sold any 2 foreign miners' license with the date of the sale left blank, or which 3 shall not be dated and signed by the Controller, Auditor and the 4 Taxcollector, and any person who shall make any alteration, or 5 cause the same to be made, in any license; shall be guilty of felony, 6 and upon conviction shall be fined in a sum not exceeding one thon7 sand dollars, and imprisoned in the State Prison not exceeding three 8 years; and the license so sold with blank date, or which shall not 9 be signed and dated, and have blanks filled as aforesaid, or wbich 10 shall have been altered, shall be received in evidence in any Court 11 of competent jurisdiction.
Sec. 190. Any person or company biring foreigners, or inter2 ested with them as partners, or renting, or on sbares, or in any 3 manner connected with any foreigner or foreigners in working or 4 in possession of any miping ground in this State, sball be held liable 5 for the amount of license of each and every foreigner with whom 6 such person or company is so connected or interested. All mining 7 ground worked or possessed, all improvements, all tools and ma8 chinery used in working such ground by said person or company, 9 shall be subject to sale for the payment of said license tax, in the 10 manner provided in this Act. The Collector shall bave power to 11 require any person or company believed to be indebted to, or to 12 have money, gold dust or property of any kind belonging to, any 13 foreigner, or in which any foreigner is interested, in his or their
14 possession, or under his or their control, to answer, under oath, as
to such indebtedness or the possession of such money, gold dust or 16 other property. In case a party is indebted, or has possession or 17 control of any moneys, gold dust or other property, as aforesaid, of 18 such foreigner or foreigners, he may collect from such party the 19 amount of such license, and may require the delivery of such money, 20 gold dust or other property, as aforesaid ; and in all cases the re21 ceipt of the Collector to said party shall be a complete bar to any 22 demand made against said party or bis legal representative for the 23 amounts of money, gold dust or other property embraced therein ; 24 and provided, that whenever, from any cause wbatever, the Collector 25 shall be unable to collect the foreign miners' license from any per26 son liable to pay the same, he shall certify to the Road Overseer of 27 the district the name or description of the person and the amount 28 due, and such person shall, upon the requisition of the Overseer, 29 work upon the public roads of the district a sufficient number of 30 days to exhaust said sum by crediting against it one dollar for each 31 day's work; and every person so liable to work, and refusing so to 32 do, shall be guilty of a misdemeanor, and upon conviction shall be 33 punished by imprisonment for not less than five por more than 34 thirty days.
Sec. 191. Any person or company hiring such foreigners, as 2 aforesaid, to work in the mines of this state shall be liable for the 3 amount of the license for each person so employed.
Sec. 192. All licenses mentioned in this Act for State and county 2 purposes (except where the entire amount received is paid into the 3 County Treasury for county purposes), all poll tax receipts and all 4 foreign miners' licenses shall be issued from the Controller's office, 5 and such foreign miners' licenses shall be numbered consecutively, 6 commencing with number one, on the second Monday in November 7 of each year; and all such licenses for State and county purposes, 8 and all foreign miners' licenses and all poll tax receipts, shall be 9 signed by the Controller of State, or by a deputy appointed by him 10 especially for that purpose.
SEC. 193. The Controller of State shall prepare printed forms of
each class, kind and description of licenses, poll tax receipts and 3 foreign miners' licenses, where such forms are not herein specially 4 provided for, upon such paper and in such manner as be shall think 5 advisable; and he sball from time to time furnish such licenses and 6 poll tax receipts to the officers of the several counties as herein 7 directed, when the same shall be required, and charge the respective 8 officers therewith.
Sec. 194. Every male inhabitant of this State over twenty-one 2 and under sixty years of age shall pay a poll tax for the use of the 3 State and county, of two dollars; provided, the same be paid between 4 the first Monday in March and the first Monday in August; but if 5 said poll tax is not paid prior to the first Monday in August, it shall 6 be three dollars; and the extra dollar shall be paid to the County 7 Treasurer for the School Fund of the county, less fifteen per cent.
8 on all poll taxes collected, which it shall be lawful for him to retain 9 as compensation for the collection of said poll tax.
SEC. 195. The Controller of State shall, before the first day of 2 January in each year, cause proper blank receipts for poll taxes to 3 be printed by the State Printer, of a uniform appearance, changing 4 the style thereof each year; and said Controller, after signing and 5 numbering them, shall cause a number thereof, equal to the probable 6 number of inbabitants in each county liable to pay poll tax, to be 7 immediately forwarded to the County Treasurer of each county, 8 who shall sign them, or so many of them as may be required, and 9 make an entry thereof in a book to be kept for that purpose, and 10 thereupon deliver them to the Auditor, who shall likewise sign them
and make an entry of the number he receives in a book to be kept 12 by him for that purpose.
Sec. 196. The Auditor shall from time to time issue to the Tar. 2 collector so many of the receipts for poll tax as he may need, taking 3 his receipt therefor.
Sec. 197. No receipts for poll tax, other than those mentioned 2 aforesaid, shall be used or given for the payment of any such tax; 3 and any Taxcollector who shall receive any poll tax witbout deliv. 4 ering the proper receipt required by law, shall be guilty of a misde. 5 meanor for each poll tax so received, and on conviction thereof shall 6 be punished by imprisonment in the County Jail not less than three 7 months, nor more than one year, and by a fine of not less than one 8 hundred, nor more than one thousand dollars for each offence, or by 9 both such fine and imprisonment.
Sec. 198. Upon receiving such receipts from the Auditor, the 2 Taxcollector receiving the same shall give a receipt to said Auditor
for the same, and the said Auditor shall immediately charge the same to the Taxcollector so receiving them. All receipts delivered to the Taxcollector before the first Monday in August shall be filled
out with the sum of two dollars, and two dollars shall be charged to 7 him for each one so delivered ; and all such receipts delivered to the 8 Taxcollector after the first Monday in August, in each year, shall be 9 filled out with the sum of three dollars, and three dollars sball be 10 charged to him for each one so delivered.
Sec. 199. No person sball be deemed or held to have paid bis poll 2 tax unless he be able to exhibit a receipt therefor, issued from the 3 office of Controller of State, or otherwise legally prove the payment 4 of the same.
Sec. 200. Any person or persons who shall pass, sell or transfer, 2 or attempt to pass, sell or transfer, or who shall forge or fraudulently 3 issue, any receipt or receipts for poll tax, or any other tax, contrary 4 to the spirit and intention of this Act, sball be guilty of felony, and 5 on conviction thereof shall be punished by imprisonmont in the State 6 Prison for not less than one year nor more than two years.
SEC. 201. To enforce the collection of poll taxes as provided in 2 this Act, the Taxcollector may levy on and sell only so much of any