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office of the person or persons so elected at the first election shall commence on the reception of a certificate of election and qualifying as herein provided, and shall continue until the first Monday in July in the fourth year after his or their election; and thereafter the term of said officers shall commence on the first Monday in July after their election, and continue for four years, and until their successors are elected and qualified. The person or persons elected to said offices, Oath of within ten days after receiving their certificates of election, office. must each qualify by taking the oath of office and executing and filing with the District Clerk an official bond in the sum of four thousand dollars; said bonds to be executed in official the same manner as other official bonds, and to be approved by the Board of Trustees of said district.

bond.

Assessor.

SEC. 5. It shall be the duty of the District Assessor, im- Duty of mediately after his election as such Assessor, and thereafter District on the second Monday in July in each year, to commence making an assessment of all property in said district, both real and personal, liable to taxation. Such assessment shall be made in the same manner as the assessment for State and county purposes is required by law to be made; and said District Assessor, within his district, shall have and exercise all power conferred by law upon County Assessors. Said assessment in each year shall be finished, and the assessment roll delivered to the Board of Trustees of said district, on the last Monday in August of each year.

Board of
Equaliza-

SEC. 6. The Trustees, after receiving the assessment roll Trustees to from the Assessor, must give five days' notice thereof, by give notice. posting notices in three public places in said district, and at such times and places as have been named in such posted notices they must sit as a Board of Equalization. Their sessions as such must continue for at least two days, and not more than five days. During their session they must equal- Power of ize said assessment, and for that purpose they have the same power as the County Board of Equalization to make any tion. change in said assessment roll, as soon as the work of equalization has been completed. The Trustees must levy a tax Interest tax. upon the property in said district sufficient in each year to pay all the interest accruing on all the bonds issued under the provisions of this Act during the year, and all the expenses of assessing and collecting said tax; also, sufficient Redemption to create a redemption fund of not less than four hundred fund tax. dollars, nor more than one thousand dollars annually. They shall also compute the rate to be levied, as required by the Political Code in relation to other district taxes, and said Taxes to be taxes, when so levied, shall be a lien upon all the property aroperty. in said district upon which they are assessed, which lien shall attach in each year on the second Monday in July, and shall continue until said taxes are fully paid, or until the property upon which the same has been assessed rest absolutely in a purchaser under a valid sale for the satisfaction of such taxes.

lien on

property.

District

SEC. 7. Immediately after the levy of the taxes aforesaid, Duty of the District Clerk and the Assessor must compute and carry Clerk and out on the assessment roll the amount of taxes due from Assessor.

Duty of District

taxes.

each person or each parcel of property assessed, in the same manner as the law requires the Auditor to do in the county assessments; and on the first Monday in October of each year the Clerk of the district must deliver to the District Collector the district assessment roll, duly certified by the said Clerk, and he must take a receipt therefor from said Collector, and must charge him with the full amount of the taxes due thereon; and said District Clerk must immediately forward a copy of said receipts, certified to by him, to the County Auditor of said Lake County.

SEC. 8. The District Collector, after receiving said assessment roll, must collect the taxes due thereon from the perCollector. sons and property assessed, in the same manner as the County Tax Collector is by law required to collect State and Delinquent county taxes; and the taxes remaining unpaid on said district assessment roll shall, in each year, become delinquent at the same time State and county taxes become delinquent, and on said delinquent taxes the same percentage shall be allowed, and they shall be collected in the same manner as delinquent State and county taxes. For the purpose of colDistrict Tax lecting said taxes, the District Tax Collector shall have and exercise, within said district, the same powers that are by law conferred upon the County Tax Collector. The District Tax Collector must pay over all moneys collected by him to the County Treasurer, and must make settlement therefor, with both the County Auditor and the District Clerk, at the same time and in the same manner as the County Tax Collector is required by law to do in relation to State and county taxes.

Power of

Collector.

Duty of County Auditor.

Duty of
County
Treasurer.

Power of
School
Trustees.

SEC. 9. The County Auditor, upon receiving the copy of the receipt of the Tax Collector, provided for in section seven. of this Act, must charge the District Collector with the amount of taxes receipted for, in an account to be kept by him, and must make settlement with him, in relation to said district assessment roll, in the same manner that he is required to charge the County Tax Collector and settle with him on account of State and county taxes; and upon receiving from said Collector the Treasurer's receipts for moneys paid him on account of such taxes, the County Auditor must charge the County Treasurer with the amounts specified in such receipt.

SEC. 10. It shall be the duty of said County Treasurer to place all moneys paid into the county treasury, by virtue of this Act, to the credit of said school district, and shall be subject to and be used by said Trustees for the payment of the interest of said bonds, and for their redemption, in the manner hereinafter provided, and for the expense of assessing and collecting said taxes.

SEC. 11. The said School Trustees of Lower Lake School District are hereby empowered to use the said bonds, or the money realized from the sale thereof, or any part of either the bonds or said money so realized, for the payment of all debts incurred in the construction of said "Nichols" School building, and for no other purpose.

SEC. 12. The said bonds shall be sold by the said School

Trustees to the person or persons offering the highest price sale of therefor; provided, that said bid or bids shall not be less than bonds. ninety per cent. of the par value thereof. For the purpose of selling said bonds it shall be the duty of said School Trustees to advertise the same for sale at least six days in some daily newspaper published in San Francisco, and for two weeks in some newspaper published in Lake County, inviting proposals for the purchase thereof; and the purchasers whose bids shall be accepted shall pay to the Trustees of the district the amount bid by them, and shall be entitled to receive from said Trustees the bonds so purchased; and the Trustees of said school district must appropriate and disburse said money so received as directed by section eleven of this Act, and for no other purpose. Whenever Redemption there shall be four hundred dollars in said interest and of bonds. redemption fund in excess of the amount required to pay the interest for that year, the School Trustees shall give notice, by one week's publication in some newspaper published in Lake County, that sealed proposals, directed to them, for the surrender of the bonds of said school district, will be received by them until a certain time, to be designated in said notice. On the day and at the place named in said notice, they shall open all proposals received for the surrender of said bonds, and accept the lowest bids offered until they shall have accepted an amount sufficient to exhaust the money in said fund not then required for the payment of said interest; provided, that no bid for more than par value shall be accepted, nor any bid unless the bonds to be surrendered accompany the bid. All bonds so redeemed Cancellashall be canceled by writing the word "paid" across the face tion. of the bond, with the date of the surrender of the same, which shall be signed by the Chairman of the Board of Trustees. Should no bids be received for par value or less, the money in said fund shall be used for the redemption of said bonds according to their number and the date of their issue, and the said School Trustees shall give the same notice as is by law required in the case of redemption of county warrants, and after thirty days from the date of said notice the bonds proposed to be redeemed shall cease to draw interest, and if any such bonds shall not be presented for redemption within three months from the date of such notice, said Trustees shall apply the money for the redemption of bonds next in order according to the number of their issue. In the year eighteen hundred and ninety, provided Bond said bonds shall not have been all previously redeemed, redemption there shall be levied and collected in said school district, in the manner herein before provided, an amount of money sufficient to redeem and pay all the said bonds then remaining unpaid. Each of the officers named herein shall be responsible on his official bond for all acts performed by him. under the provisions of this Act.

District

SEC. 13. The District Assessor and District Tax Col- Salary of lector, for the services required of them under the provis- Assessor ions of this Act, shall each receive a salary of fifty dollars and Tax per annum, which shall be payable annually, on the first

Collector.

No compensation allowed

to other officers.

Vaeancy.

Boundaries shall not be

Monday in January of each year, out of the moneys received from taxes in the Lower Lake School District Interest and Redemption Fund, under the provisions of this Act, and on the first Monday in January of each year the Trustees of said Lower Lake School District shall audit the salaries then due the said Assessor and Collector, and order the same paid, and, upon the filing of such order with him, the County Superintendent shall issue his warrant for the amount therein specified, in the same manner as he is required to issue other warrants, and upon presentation of such school warrant the County Treasurer shall pay the salaries of said Assessor and Collector out of the moneys in the Lower Lake School District Interest and Redemption Fund, as above provided.

SEC. 14. No other officers, except the Assessor and Collector, charged with any duties under the provisions of this Act, shall be allowed to receive any compensation for any service. In case of vacancy occurring by death, resignation, or otherwise, in the offices of Assessor or Collector, or both, the Board of Trustees shall, ten days thereafter, order an election to fill the vacancy, as provided in section four of this Act.

SEC. 15. From the time of the issuance of any bonds, as diminished. herein before authorized, until their payment and redemption, the boundaries of said Lower Lake School District, as now constituted, shall not be diminished. The moneys to be raised for the payment of principal and interest of the bonds provided for in this Act shall be raised exclusively by taxes, to be levied upon the property within the Lower Lake School District, as defined by the Board of Supervisors of Lake County.

SEC. 16. All Acts and parts of Acts in conflict with this Act are hereby repealed.

SEC. 17. This Act shall take effect and be in force from and after its passage.

Extension

of time allowed.

CHAP. XLII.-An Act to extend the time for publishing the
delinquent tax list in the Counties of San Luis Obispo,
Santa Barbara, San Benito, Ventura, Fresno, Tulare, Kern,
Merced, Mariposa, Inyo, and Stanislaus.

[Approved January 28, 1878.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. The time for publishing the delinquent tax list, as provided for in section thirty-seven hundred and sixty-four of the Political Code, in the Counties of San Luis Obispo, Santa Barbara, San Benito, Ventura, Fresno, Tulare, Kern, Merced, Mariposa, Inyo, and Stanislaus, for the fiscal year ending July, A. D. eighteen hundred and seventy-eight, is hereby extended from the first Monday in February, as

provided in said section of the Political Code, to the first Monday in July in said year. This Act shall only apply to said fiscal year named above.

quent list.

SEC. 2. On said first Monday in July, eighteen hundred Publication and seventy-eight, or within one week thereafter, the respect- of delin ive Tax Collectors, in and for said counties, shall proceed to publish said delinquent list, including only assessments that at that time remain unpaid, and shall, in all other respects, then, as herein provided, proceed as directed in the Political Code to enforce the collection of the tax due on said delinquent list.

SEC. 3. This Act shall take effect and be in force from and after its passage.

CHAP. XLIII.-An Act to confer

City Assessor of the additional powers upon the

City of

[Approved February 1, 1878.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. In addition to the powers now conferred upon Additional the City Assessor of the City of Stockton, he shall have, and powers. may lawfully exercise, the power and authority, and shall perform the duties in this Act named.

tax.

SEC. 2. The City Assessor of the City of Stockton must Personal collect the taxes on all personal property when, in his opin- property ion, said taxes are not a lien upon real property sufficient to secure the payment of the taxes, and every tax due to said city upon personal property is a lien upon the real property of the owner thereof from and after the time the same becomes delinquent.

by seizure

SEC. 3. In the cases provided for in the preceding section collection of this Act, at the time of making the assessment, or at any de time before the first Monday in April in each year, the Assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed.

SEC. 4. The sale must be made at public auction, and of Sale, how sufficient amount of the property to pay the taxes, percent- made. age, and costs.

SEC. 5. The sale must be made after one week's notice of Publication the time and place thereof, given by publication in a news- of notice. paper in the City of Stockton, or by posting in three public places.

SEC. 6. For seizing and selling personal property the Fee. Assessor may charge, in each case, the sum of three dollars.

SEC. 7. On payment of the price bid for any property Bill of sale. sold, the delivery thereof, with a bill of sale, vests the title thereto in the purchaser.

SEC. 8. All excess over the taxes, per cent., and costs of

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