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3 personal property claimed by or in the possession of any person 4 liable to and refusing and neglecting to pay his poll tax, as will be 5 sufficient to make the amount of such poll tax and cost of seizure, 6 which costs shall not exceed three dollars, and shall and may sell the 7 same at any time or place upon giving a written notice at least one 8 day previous to such sale; and any person indebted to another liable 9 to pay poll tax, but .who has neglected or refused to pay the same, 10 shall be liable to pay said tax for such other person, after servico 11 upon him by the Taxcollector of a notice in writing stating the 12 name or names of the person or persons so liable and owing poll 13 tax, and such debtor may deduct the amount thereof from such 14 indebtedness.
Sec. 202. The Taxcollector, after having deducted the poll tax 2 for which such property was sold, and the three dollars fees and 3 costs of sale, shall return the surplus of the proceeds, if any there 4 be, to the owner of the property. A delivery of the possession of 5 the property by the Taxcollector to the purchaser at any such sale 6 shall be a sufficient title in the purchaser, with a certificate of pur7 chase thereof signed by the Taxcollector.
SEC. 203. If any person shall give to the Taxcollector or his 2 deputy a false name, or shall refuse to give his name, he shall be 3 guilty of misdemeanor, and shall be arrested on complaint of the 4 Taxcollector or his deputy, and upon conviction before a Justice of 5 the Peace he shall be punished by a fine of not less than ten dollars 6 or more than one hundred dollars, or by imprisonment in the County 7 Jail for not less than two days nor more than three months, or by both said fine and imprisonment.
Sec. 204. Of the money collected as poll tax under the provisions 2 of this Act, after all the expenses of collection are paid, fifty per
cent. shall be paid into the County Treasury for county purposes, 4 and the remaining fifty per cent. shall be paid in for State purposes, 5 and one half of the money paid into the State Treasury from this 6 source sball be placed in the Common School Fund.
Sec. 205. On the first Monday of each month, the Taxcollector 2 sball make oath before the Auditor of the total number of poll taxes 3 collected by him during the last preceding month, and shall at the 4 same time file the County Treasurer's receipt for the total amount of 5 poll taxes collected, less fifteen per cent. allowed by this Act for 6 fees; and on the first Monday in August be shall return all the two 7 dollar poll tax receipts by him received and not used, and shall pay 8 to the Treasurer the total amount collected and not paid in thereto9 fore, subject to the deduction aforesaid ; and he sball, at the same 10 time, receive from the Controller, through the Treasurer and Auditor, 11 a sufficient number of three dollar receipts to enable him to collect 12 all the polls in his county not then paid; and on the last business 13 day of December of each year the Taxcollector and Treasurer shall 14 attend at the office of the County Auditor, and the County Auditor 15 shall then and there finally settle with the Taxcollector for all poll 16 tax receipts signed by the Treasurer and delivered to him ; and the 17 Taxcollector shall then pay over the amount of all poll tax receipts 18 received by him, and not then or theretofore returned; and all the
19 poll tax receipts returned by the Taxcollector shall be forth with 20 transmitted by the County Auditor, with bis annual statement, to
the Controller of State ; and no poll tax receipts shall be valid for 22 any year unless issued after the first day of January in such year.
SEC. 206. At the settlement with the Taxcollector, required on 2 the last day of December, it shall be the duty of the County Auditor, 3 and be is hereby required to forth with transmit to the Controller 4 of State a certified statement of the amount of poll taxes paid over 5 to the County Treasurer of his county up to that time, and the 6 number of all receipts for poll tax delivered by the County Treasurer 7 to bini, the number of such receipts issued by him to the Taxcollec8 tor, the number of such receipts returned by the Taxcollector, and 9 the number of such receipts then transmitted to the Controller of 10 State; and he shall deliver a certified copy of said statement to the
a 11 County Treasurer.
Seo. 207. There shall be levied and collected by the Taxcollector a license tax as follows:
3 First-From each proprietor or keeper of a billiard table, not 4 kept for the exclusive use of the owner or his family, for each table, 5 five dollars per quarter; for a nine or ten pin or bowling alley, five 6 dollars per quarter for each alley-licenses to be granted for a term 7 not less than three months. 8 Second—From the manager or lessee of every theater, five dol. 9 lars per day, if granted for a term less than one month; if granted 10 for one month, one hundred dollars shall be paid; if granted for 11 three months, two hundred dollars; if granted for one year, six 12 bundred dollars; and for each exhibition of serenaders, or opera or 13 concert singers the same payment for license as is required for 14 theatrical performances. 15 Third-For each exhibition of caravan or menagerie, the exhi16 bition for gain of bull or bear, or any collection of animals, for pob17 lic amusement, twenty dollars for each exhibition; and for each 18 show of any figures, or for each exhibition of circus, rope or wire 19 dancing or sleight of band for reward, ten dollars per day. 20 Fourth--From each and every insurance company, incorporated 21 in pursuance of the laws of this State and transacting an insurance 22 business therein; one hundred dollars per quarter year. 23 Fifth-From each and every insurer, or insurance company, foreign 24 or otherwise, not chartered by this State, and transacting an insur25 ance business therein, or the agent or agents thereof, one hundred 26 dollars per quarter year. 27 Sicth-From each pawnbroker, fifty dollars per quarter. 28 Seventh-From each keeper of an intelligence office, fifteen dollars 29 per quarter.
SEC. 208. Brokers, trust companies, or such persons, 2 or corporations as are engaged in one or more of the following occa3 pations, to wit: In loaning money at interest; or in buying or sell4 ing notes, bonds or other evidences of indebtedness of private per5 sons; or in buying or selling State, county or city stocks, or other 6 evidences of State, county or city indebtedness; or stocks, or notes, bonds or other evidences of indebtedness of incorporated compa8 nies; or in buying or selling gold dust, gold or silver bullion, or 9 gold or silver coin, shall be divided into six classes, as follows: 10 Those doing business in the aggregate to the amount of two hun11 dred and fifty thousand dollars per quarter and over shall constitute 12 the first class. 13 Those doing business to the amount of two hundred thousand 14 dollars and less than two hundred and fifty thousand dollars per 15 quarter shall constitute the second class. 16 Tbose doing business to the amount of one hundred thousand dol17 lars and less than two hundred thousand dollars per quarter shall 18 constitute the third class. 19
Tbose doing business to the amount of fifty thousand dollars and 20 less tban one hundred thousand dollars per quarter shall constitute 21 the fourth class. 22 Tbose doing business in any amount under fifty thousand dollars 23 and over three thousand dollars per quarter sball constitute the fifth 24 class. 25 Those doing business in any amount under three thousand dollars 26 per quarter shall constitute the sixth class. 27 The licenses shall be obtained from the Taxcollector, and shall be 28 given for the first class upon the payment of one hundred dollars 29 per quarter. 30 For the second class, eighty dollars per quarter. 31 For the third class, forty dollars per quarter. 32 For the fourth class, twenty-five dollars per quarter. 33 For the fifth class, fifteen dollars per quarter. 34 For the sixth class, three dollars per quarter. 35 Said amount for licenses to be paid to the Collector of Taxes in 36 each county in which the party applying therefor desires to or does 37 transact any or all of the occupations specified in section seventy38 four, and a separate license shall be obtained for each branch estab39 lishment or separate bouse of such business located in the same 40 county.
Sec. 209. Bankers, or such persons, associations or corporations 2 as are engaged in buying or selling foreign or domestic bills of ex3 change or drafts, or in receiving special or general deposits of gold 4 dust, gold or silver bullion, or gold or silver coin, for profit; or in 5 carrying or transmitting, as common carriers, gold dust, or gold or 6 silver bullion, or gold or silver coin, from any place within this 7 State to any place without this State, or from one place to another 8 within this State, for profit; or in keeping or conducting savings 9 banks, or savings and loan societies, shall be divided into five 10 classes, as follows: 11 Those doing business in the aggregate to the amount of five hun12 dred thousand dollars or over per month shall constitute the first 13 class.
Those doing business to the amount of three hundred thousand 15 dollars and less than five hundred dollars per month sball constitute 16 the second class. 17 Those doing business to the amount of two hundred thousandodol.
18 lars and less than three hundred thousand dollars per month shall 19 constitute the tbird class. 20 Those doing business to the amount of one hundred thousand dol. 21 lars per month and less than two hundred thousand dollars per 22 month shall constitute the fourth class. 23 Those doing business in any amount less than one hundred thou21 sand dollars per month shall constitute the fifth class. 25 The license for the first class shall be given upon the payment of 26 two bundred dollars per month. 27
For the second class, upon the payment of one hundred dollars 28 per month. 29
For the third class, upon the payment of fifty dollars per month. 30
For the fourth class, upon the payment of thirty dollars per
month. 32 For the fifth class, upon the payment of twenty-five dollars per 33 month.
Sec. 210. Each Taxcollector shall make diligent inquiry and ex2 amination as to all persons in his county liable to pay license as 3 provided in this and foregoing sections; and the Collector is hereby 4 empowered and it shall be his duty to require each person to state, 5 under oath or affirmation, the probable amount of business which 6 he, or the firm of wbich he is a member, or for which he is an 7 agent or attorney, or the association or corporation of which he is 8 President, Secretary or managing agent, will do in the next succeed. 9 ing three months, and also to make such statement under oath, if 10 required; and thereupon such person, agent, President, Secretary, 11
or other officer, shall procure a license from said Taxcollector for 12 three months, of the class of which such party is liable to pay; and 13 in all cases where an underestimate bas been made by the party 14 applying, the party making such underestimate, or the company 15 be represented, shall be required to pay for a license for the next 16 quarter double the sum otherwise required. Licenscs shall be pro17 cured immediately before the commencement of any business or 18 occupation liable to license tax under this Act. Such license shall 19 authorize the party obtaining the same, in his town, city, or partic20 ular locality in the county, to transact business as provided in such 21 license; provided, however, that nothing in this Act, nor in any 22 license issued under it, shall be construed to authorize any person 23 to carry on any business within the limits of any incorporated city 2+ or town authorized by its charter to impose or levy city or town 25 license taxes, unless such person shall, in addition to the license re26 quired by this Act, also procure the license or licenses required by 27 the ordinances or orders of such city or town; and provided further, 28 that any person or persons who shall commence or continue to carry 29 on or transact any business, trade, profession or calling, for the 30 transaction or carrying on of wbich a license is required by this 31 Act, without procuring the proper license as herein required, shall 32 be guilty of a misdemeanor, and upon conviction thereof sball be 33 fined in any sum not less than ten nor more than five hundred dol. 34 lars; and provided further, that if any person or persons required by 35 the provisions of this Act to take out a license sball fail, neglect or 36 refuse to take out such license in the manner provided in this Act, 37 ‘or sball carry on or attempt to carry on business without such 38 license, the Collector may direct suit, in the name of the people of 39 the State of California as plaintiffs, to be brought against him or 40 them for the recovery of the license money; and in such case, either 41 the Collector or attorney may make the necessary affidavit, and a 42 writ of attachment may issue, without any bonds being given on 43 behalf of the plaintiffs ; and in case of a recovery by the plaintiffs, 44 fifty dollars liquidated damages shall be added to the judgment and 45 costs, and be collected from the defendant, and when collected 46 fifteen dollars thereof shall be paid to the Collector, and thirty-five
dollars to the attorney prosecuting the suit. Upon the trial of any 48 criminal action provided for by this section, the defendant shall be 49 deemed not to have procured the proper license unless he either 50 produces it or proves that he did procure it; but he may plead in 51 bar of the criminal action a recovery against him and the payment: 52 by him in a civil action of the proper license money, together with 53 said damages and costs.
Sec. 211. Every person who has a fixed place of business, who 2 may deal in goods, wares or merchandise, wines or distilled liquors, 3 whether sold on commission or otherwise, except the agricultural or
vinicultural productions of this State, when sold by the producers 5 thereof, and except such as are sold by auctioneers at public sale 6 under license according to law, shall pay quarterly an amount of 7 money for license as required by the class in which such person is 8 placed by the Taxcollector of the county, under the provisions of
the succeeding section; provided, always, that nothing herein con10 tained shall be construed to extend to pbysicians, surgeons, apothe11 caries or chemists, as to any wines or spirituous liquors which they 12 may use in the preparation or compounding of medicines.
SEC. 212. Every person who shall sell or vend any goods, wares 2 or merchandise, wines or distilled liquors, drugs or medicines, jew3 ellery or wares of precious metals, and persons who keep horses or 4 carriages for rent or bire, except mules, horses or animals used in 5 transportation of goods, shall obtain from the Taxcollector of the 6 county in wbich such business may be transacted, for each of the 7 branches of business in this and the preceding section enumer. 8 ated, a license for the transaction of that business at the following 9 rates, to wit: All persons dealing as aforesaid shall be classed 10 according to the amount of their average monthly sales, in the fol11 lowing manner; that is to say: 12 Those who are estimated to make average monthly sales to the 13 amount of one hundred thousand dollars, or more, shall constitute 14 the first class. 15 Of seventy five thousand dollars, and less than one hundred thou16 sand dollars, shall constitute the second class. 17 Of fifty thousand dollars, and less than seventy-five thousand 18 dollars, shall constitute the third class. 19 Of forty thousand dollars, and less than fifty thousand dollars, 20 sball constitute the fourth class. 21 Of thirty thousand dollars, and less than forty thousand dollars, 22 shall constitute the fifth class.
Of twenty thousand dollars, and less than thirty thousand dol24 dollars, shall constitute the sixth class.