25 Of ten thousand dollars, and less than twenty thousand dollars, 26 shall constitute the seventh class. 27 Of five thousand dollars, and less than ten thousand dollars, shall 28 constitute the eighth class. 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Of one thousand dollars, and less than five thousand dollars, shall constitute the ninth class. Of all amounts under one thousand dollars, the tenth class. The licenses for the first class shall be given upon the payment of fifty dollars per month. For the second class, thirty-seven dollars and fifty cents per month. For the third class, twenty-five dollars per month. For the sixth class, ten dollars per month. For the seventh class. seven dollars and fifty cents per month. For the ninth class, three dollars and seventy-five cents per 43 month. 44 45 For the tenth class, two dollars and fifty cents per month. Provided, that the sale of liquors and wines by persons licensed 46 under this section shall not be in less quantity than one quart meas47 ure. The moneys collected for licenses under this and the preceding 48 sections of this Act shall be paid into the County Treasury-one 49 half for State purposes, and one half for county purposes, except 50 classes ninth and tenth, which shall be paid into the County Treas 51 ury for county purposes alone. 4 SEC. 213. Every travelling merchant, hawker or peddler, who 2 shall carry a pack and vend wares, goods or merchandise of any 3 kind, shall pay, for each license, five dollars per month; and every such travelling merchant, hawker or peddler who shall use a wagon, 5 boat or other water craft, or one or more animals, for the purpose 6 of vending any wares or merchandise of any kind, shall pay for each license fifteen dollars per month; provided, that nothing in this sec 8 tion shall be construed to apply to the agricultural productions of 9 this State. The Auditor shall issue to the Taxcollector the licenses 10 contemplated in this section, which licenses so issued shall authorize 11 the holders of the same to vend goods, wares and merchandise in the 12 county where such licenses are obtained. And it is hereby made. the duty of every Justice of the Peace, Constable, Sheriff, Taxcol14 lector and peace officer, to demand the license of any such peddler 15 or hawker; and if such person be found not to have a license, as 16 directed by law, the person so offering any goods or wares for sale 17 shall be guilty of misdemeanor, and on conviction shall be fined in 18 any sum of not less than fifty nor more than one hundred dollars. 19 The moneys collected under the provisions of this section shall be 20 paid into the County Treasury for county purposes. It is prohibited. 21 and shall not be lawful for any hawker or peddler to sell any wines, or fermented or spirituous liquors, or ale or beer; and if he be guilty 23 thereof, he shall be punished as provided in this section in case he 24 sell any goods without a license. 22 SEC. 214. All tavern and inn keepers, and all persons who may 2 sell and dispose of any spirituous, malt, or fermented liquors or wine, 3 in less quantities than one sixth of one gallon, shall, before the trans4 action of any such business, take out a license or licenses from the 5 Taxcollector, as prescribed in this Act, and make therefor the fol6 lowing payment, to wit: 7 1189 Those making sales to the amount of ten thousand dollars or more, as a monthly average, shall constitute the first class. Sales to the extent of five thousand dollars, and not exceeding ten 10 thousand dollars, as a monthly average, shall constitute the second 11 class; 12 And all sales less than five thousand dollars shall constitute the third class. 13 14 The license to be paid by venders of the first class shall be fifty 15 dollars per month. 16 17 18 Of the second class shall be thirty dollars per month. The moneys collected for licenses under the provisions of this 19 section shall be paid into the County Treasury for county purposes. SEC. 215. The licenses to be granted by this Act (except foreign 2 miners' licenses) shall be granted for three, six or twelve months, at 3 the option of the party applying for such licenses. 2 SEC. 216. The Controller of State shall cause to be printed a sufficient number of blank licenses of all classes mentioned in this 3 Act, except where the entire amount is paid in for county purposes, 4 for three, six and twelve months; each license shall also contain a 5 blank receipt, to be signed by the County Taxcollector on delivery 6 of said license to the purchaser thereof. He shall forward to the 7 Treasurer of each county a sufficient number of blanks for the use 8 of the county, which shall be charged to said Treasurer on the Con9 troller's books. The Treasurer shall countersign the same and 10 deliver them to the County Auditor, taking his receipt therefor. SEC. 217. The Auditor shall from time to time deliver to the 2 Taxcollector as many of such licenses as may be required, and shall 3 sign the same and charge them to the Taxcollector, specifying the 4 class of licenses in the charge. SEC. 218. On the first Monday in each month, the Taxcollector 2 shall return to the Auditor all licenses not issued, and the Auditor 3 shall credit him with the amount so returned, so that the account 4 will show the amount of money received for licenses issued, and 5 open a new account with the Taxcollector for the next month. SEC. 219. Once in three months, as in the preceding section pro2 vided, the Auditor shall report to the Controller of State the num3 ber of State licenses issued by the Taxcollector for the preceding 4 three months, and the amount of money paid for the same; and the 5 Controller shall hold the Treasurer responsible on his official bond 6 for all licenses and receipts issued to him under this Act, not ac7 counted for at the end of each year. SEC. 220. If either the Treasurer, Auditor, Taxcollector or any 2 other person shall issue, have in his possession with intent to circu3 late or put in circulation, any other licenses than those forwarded 4 to the Treasurer by the Controller, or the Auditor of any county 7 9 of this State, the person so offending shall be guilty of felony, 6 and on conviction be sentenced to imprisonment in the State Prison for a term not less than one year nor more than four years; 8 and any Taxcollector who shall receive the money for a license without delivering to the person paying for the same the license 10 paid for, or who shall insert the name of more than one person or firm therein, or knowingly and wilfully insert a wrong name therein, 12 shall be guilty of a misdemeaner, and on conviction thereof shall be 13 punished by a fine of not less than one hundred dollars nor more 14 than one thousand dollars, and by imprisonment in the County Jail 15 not less than three months nor more than one year, or by both such 16 fine and imprisonment. 4 5 9 SEC. 221. All and every the licenses aforesaid shall be printed by 2 the State Printer, without any blanks whatever therein except for 3 signatures, and be sent by the Controller to all County Treasurers. The Treasurer, having countersigned them and charged them to the Auditor for the full amounts thereof, according to their several 6 classes and amounts, shall thereupon deliver the same to the Auditor, 7 taking his receipt therefor, and the Auditor shall thereupon be liable 8 for all such licenses so issued until they are accounted for by him. And he shall in like manner issue the same to the Taxcollector, or 10 the Assessors as ex officio Taxcollectors, unless some other collector 11 be authorized thereto, taking his receipt therefor, after he shall in 12 like manner have charged the collector with the full amounts 13 thereof, according to their several classes and the sums represented 14 by each. And every such license shall have the length of time for 15 which it is good clearly printed or written on its face before it shall 16 be issued from the Treasurer's office; and if the Treasurer shall 17 issue and put in circulation any other licenses than such as is pro18 vided in this Act, he shall be liable, on conviction therefor, to be 19 imprisoned in the County Jail for any term not exceeding six 20 months, and fined in any sum not exceeding five hundred dollars. SEC. 222. All sums of money received for licenses, as well for2 eign miners' licenses as all others, shall, until this section be re3 pealed, be paid into the County Treasuries of the county wherein 4 the same are collected, respectively, for county purposes. SPECIAL PROVISIONS. SEC. 223. All County Assessors and County Taxcollectors, and 2 other State revenue officers, are commanded and required not to 3 molest nor interfere in any manner with any kind of property ac4 tually in transitu through their counties, respectively, and not in 5 any manner belonging to or assessable therein, as provided by this 6 Act; nor with any persons whomsoever whilst sojourning in any 7 county. SEC. 224. Goods, wares or merchandise imported and not ac2 tually and bona fidely bonded for re-shipment shall not be deemed 3 in transitu, nor shall any such property actually held for sale in this 4 State be exempt from equal and uniform assessment and tax in this 5 State, under any claim or pretext whatever. 4 5 6 SEC. 225. No person shall be deemed a sojourner in any county 2 wherein he carries on his regular business; or wherein he transacts 3 the greater amount or a considerable amount of his business; or wherein his principal business is located or carried on; or wherein any considerable portion of his personal property or wealth is kept, or held or owned; but every such person, though his actual place of 7 residence be in some other county, shall, nevertheless, for the purposes of his Act, be deemed and held to reside in different counties; 9 and he shall be assessed and shall make his statement, as required 10 by this Act, as well in such county where he has business or per11 sonal property, as aforesaid, as in the county containing his resi12 dence; and his personal property shall be assessed in each county 13 according the amount and value thereof, each, respectively. 8 2 3 SEC. 226. All persons, companies and corporations taxed on proceeds shall be taxed in the several counties as follows, to wit: When derived from mines or mining ground, then in the counties, 4 respectively, where the same are situated. 5 6 When derived from supplying water or gas, then in the county where the supplies are furnished; or if furnished in more than one 7 county, then in each county where such proceeds are paid, in pro8 portion to the amount paid in each. 9 When derived from steamers making any trips or voyages on salt 10 water out of any port in this State, then in the county out of which such trips or voyages commence or end. 11 12 When derived from rent, then in the counties, respectively, where 13 the leased lands or tenements are situated. 14 When derived from business conducted by any company or cor15 poration, and extending into various counties, or to places out of 16 the State, then in the counties in this State, respectively, where the head office or principal business of such company or corporation is located. 18 19 In all other cases the same shall be assessed in the county where 20 the business is carried on, or the person, company or corporation 21 receiving or entitled to receive the proceeds, resides or is located. SEC. 227. It is made the duty of the Boards of Supervisors of 2 the several counties, and they are, respectively, authorized and re3 quired, to make all necessary provision to meet the expenses and 4 disbursements necessary to pay for the rent of offices and the fuel 5 and stationery required for the Assessors, and the postage, printing 6 and advertising required of the Treasurers, Clerks, Sheriffs and 7 other ex officio Taxcollectors, and to pay for extra services required 8 of the Auditor; and in counties where said officers, or either of 9 them, are paid by salaries, then and in such counties to further pro10 vide for the compensation and payment of all needful deputies and 11 assistants in and about the duties required by this Act, except where 12 the same is already provided for by law, or by such Boards of Su13 pervisors; and in all respects said Boards of Supervisors shall exer14 cise rigid economy in making said provision for the indispensable 15 expenses required by this Act and not otherwise provided for. Suffi 16 cient percentages are added to the tax to meet all needful expenses 17 for the collection thereof, but the same are not imposed for the ad18 vantage of any person in office, but to meet payments of the debts 19 of the counties, respectively, and provide for lessening the amount. 20 of taxation therein. SEC. 228. The Acts prescribing the mode of assessing and col2 lecting public revenue, passed March thirtieth, eighteen hundred 3 and fifty, and May first, eighteen hundred and fifty-one, and April 4 twenty-third, eighteen hundred and fifty-two; 5 And the Acts to provide revenue for the support of the Govern6 ment of this State, passed May eighteenth, eighteen hundred and 7 fifty-three, and passed May fifteenth, eighteen hundred and fifty8 four; 9 And the Acts amendatory of the last recited Act, approved April 10 fifteenth, eighteen hundred and fifty-five, and April twenty-seventh, 11 eighteen hundred and fifty-five, and April nineteenth, eighteen hun12 dred and fifty-six; 13 The Act amendatory, of the Revenue Laws, approved March 14 twenty-fifth, eighteen hundred and fifty-seven; 15 The Act entitled an Act to provide revenue for the support of the 16 Government of this State, approved April twenty-ninth, eighteen 17 hundred and fifty-seven; 18 And the Acts amendatory of the last above recited Act, approved 19 April seventeenth, eighteen hundred and fifty-eight, and April 20 twenty-fourth, eighteen hundred and fifty-eight, and April nine21 teenth, eighteen hundred and fifty-nine; 22 24 And the Act to provide revenue for the support of the Government 23 of this State, approved April thirtieth, eighteen hundred and sixty; And the Act entitled an Act to provide revenue for the support of 25 the Government of this State, approved May seventeenth, eighteen 26 hundred and sixty-one; 27 28 29 And the Act to amend the repealing section of the last mentioned Act, approved May fourteenth, eighteen hundred and sixty-two; And the Act entitled an Act in relation to suits brought for the 30 collection of delinquent taxes, approved May twelfth, eighteen hun31 dred and sixty-two; 32 And the Act entitled an Act to amend an Act to provide revenue 33 for the support of the Government of this State, approved April 31 twenty-ninth, eighteen hundred and fifty-seven, and of an Act 35 amendatory of and supplementary to said Act, approved April nine36 teenth, eighteen hundred and fifty-nine, approved March eighteenth, 37 eighteen hundred and sixty-two; 38 And an Act concerning the duties of County Treasurers, approved 39 April twenty-ninth, eighteen hundred and sixty-two. 40 And the Act entitled an Act to provide for the collection of the 41 taxes on personal property in the City and County of San Francisco, 42 approved May ninth, eighteen hundred and sixty-two; 43 And the Act entitled an Act to amend an Act entitled an Act to 44 provide revenue for the support of the Government of this State, 45 approved May seventeenth, eighteen hundred and sixty-one, and an 46 Act amendatory thereof, approved May fourteenth, eighteen hundred 47 and sixty-two, approved March third, eighteen hundred and sixty48 three; 49 And the Act entitled an Act to amend an Act entitled an Act to |