examine district. the usual oath of office and file the same with the Recorder of Sacramento County, and shall each give such bonds as the Board of Trustees of said district shall direct, to be approved by them, and filed and recorded with the said Recorder; and shall have, after said oath and bonds have been filed, while in the discharge of his duties, all the powers and authorities given by law to the County Assessor and Tax Collector of Sacramento County. Trustees to SEC. 6. The Board of Trustees of said district shall, immediately after their organization, and at least annually thereafter, make a thorough examination of said district and its necessities for drains and levees, and other works of protection, and shall determine the amount of money required for all purposes in said district for the ensuing year, and for the purpose of paying any indebtedness remaining unpaid from the preceding year. Duty of Trustees to give notice. Power to determine complaints. Tax to be levied. SEC. 7. It shall be the duty of the Assessor, between the first Monday in May and the first Monday in July, in each year, to assess all the real and personal property in said district, and to place the same in separate columns, in the same manner as required by law for the county assessment roll, and shall deliver the same, when completed, to the Board of Trustees; provided, that said Board of Trustees may, on the last Monday in April of each year, when it appears that no funds are required for the payment of preexisting indebtedness, nor for the expenses of the ensuing year, dispense with the assessment for one year, in which case the Assessor and Tax Collector shall receive no compensation for such year. SEC. 8. As soon as the Board of Trustees receive said district assessment roll, they shall at once give notice, by publication for ten days in one daily newspaper published in Sacramento City, that said roll has been completed and received by them, and that they will meet at some designated date and place as a Board of Equalization, and will sit from day to day until the equalization has been completed; not, however, to exceed in all five days, and will hear and determine all complaints as regards valuation and assessments thereon. The Board shall have power to determine all complaints and objections to valuation and assessment that may come before them, and shall have power to change, in any manner, any valuation or assessment. Their Secretary shall note all alterations in valuations or assessments, and within ten days after the session have the total values, as finally equalized by the Board, extended in proper columns and added up, and shall so report to the Board. The Board of Trustees are hereby authorized and required, as soon as said equalization is completed, to levy such rate per cent. of tax as to them may seem necessary, which rate must, however, in all cases, be sufficient to pay the quota which said district has agreed to pay, or which has been awarded against it as its proportion of the expense of constructing, maintaining, or repairing any levee, drain, canal, or other work of reclamation in which it is jointly interested with the City of Sacramento; and said rate, when levied, shall be properly extended by the Secretary of the Board upon said assessment roll, and the amounts so extended shall thereafter, until paid, be a lien on the real and personal property assessed. SEC. 9. Within twenty days after the fixing of the rate Concerning per cent. of tax, or sooner, if the proper extensions have payment of been made by the Secretary, the assessment roll shall be delivered by the said Board to the Tax Collector. The Tax Collector, immediately upon receiving said roll, shall give notice thereof by publishing the same in one daily newspaper in Sacramento City, that he will be at his office for the next thirty days to receive payment of said taxes, and that unless said taxes are paid within said thirty days they will become delinquent. Within fifteen days after the expiration of said thirty days, the Tax Collector shall make out a delinquent list and deliver the same to the District Attorney of Sacramento County for collection, who shall then bring actions, in the name of said levee district, against the persons and property delinquent, which actions shall be in all respects prosecuted and controlled in the same manner as are actions brought to collect taxes levied in and for the City of Sacramento. The taxes levied and collected by virtue of this Act shall be called the "Levee District Number One Tax," and shall be paid into the county treasury of Sacramento County, and placed to the credit of said district, and the moneys so paid into said treasury shall be known as the "Levee District Number One Fund," and shall be paid out only in the manner hereinafter provided. The Tax Collector shall make his settlement with the Secretary of the Board of Trustees in the same manner as provided in the Political Code for the settlement of County Tax Collector with County Auditor. how paid. SEC. 10. All bills and accounts against said levee district Bills against shall be presented to the Board of Trustees, and be by them strict approved, and certified to be correct by their Chairman and Clerk, before payment can be made, and the County Auditor is required to draw his warrant on the County Treasurer for the amount of any account so approved and certified in the same manner as if ordered by the Board of Supervisors. Whenever the City of Sacramento shall have done any work for which said district is liable to contribute, it shall present to the Board of Trustees of said district a verified statement, showing in general terms the work done, and specifying the cost thereof, and at the same time present to said Trustees a bill against said district for its proportion of the cost of such work. Said Trustees must then allow said bill, and its Clerk and Chairman must certify the same as correct to the County Auditor, who must draw his warrant on the County Treasurer for the amount thereof, in favor of said city, and the County Treasurer must pay said warrant in preference to all other warrants against said Levee District Number One Fund. Each warrant must be dated and numbered, and must specify when ordered, and for what purpose. SEC. 11. The District Attorney of Sacramento County District is hereby required to give the Board of Trustees and the Attorney to advise. Per diem of officers. Meetings held. Trustees to borrow money. Board to Assessor and Tax Collector any and all legal advice and assistance in his power, whenever requested by them, and generally to act as their counsel, all without compensation, except that in actions to collect delinquent taxes he shall be compensated in the same manner as he is now compensated for bringing like actions to collect city taxes. SEC. 12. The Trustees shall receive three dollars per day for each day actually and necessarily employed upon the duties of their office, not to exceed five days in any one calendar month, except when making the examination of said district required in section six of this Act, and except when sitting as a Board of Equalization. The Assessor shall receive three dollars per day for each day actually and necessarily employed, not to exceed three hundred dollars. The Tax Collector shall receive two hundred dollars per year salary, payable in such manner as the Board of Trustees may direct. All accounts of every nature must be verified by the party presenting the same, and must receive the votes of at least two Trustees before the same can be ordered paid. SEC. 13. The Board of Trustees shall hold regular meetings at least once in each month, and other meetings, as they may provide by rule or resolution. All their meetings shall be open to the public. They shall procure some suitable office, which shall also be the office of the Assessor and Tax Collector. They shall, each year, on the second Monday in November, present to and file with the County Clerk of Sacramento County a full and detailed report of all their doings of every kind for the previous year, and their plans for the ensuing year, which shall be signed and verified by each member of the Board. SEC. 14. For the purpose of enabling the Board of Trustees to immediately commence necessary work and make necessary repairs, they are hereby authorized to borrow money and to issue warrants in payment thereof to an amount not to exceed dollars, prior to the levying and collection of the tax herein provided for. SEC. 15. If the Board of Trustees shall adopt any plan or adopt plan. scheme, or project any work of reclamation, drainage, or protection which, in their judgment, is more beneficial to one part of the district than to another, they may report such plan to the Board of Supervisors of said county, in the manner provided by section three thousand four hundred and Proceedings fifty-five of the Political Code. All subsequent proceedings prosecuted. for the purpose of assessing and collecting the moneys neces sary to complete the work specified in said report shall be prosecuted under sections three thousand four hundred and fifty-six, three thousand four hundred and fifty-nine, three thousand four hundred and sixty, three thousand four hundred and sixty-one, three thousand four hundred and sixtytwo, three thousand four hundred and sixty-three, three thousand four hundred and sixty-five, and three thousand four hundred and sixty-six, of the Political Code. The moneys assessed and collected under this section shall be known as "Levee District Number One" Special Assessment Fund Number, and shall be devoted, exclusively, to pay ing for the work embraced in said report, and no part of said work shall be paid for out of any other fund, and each warrant drawn for such work shall specify the fund out of which it is payable, and the number of the special assessment. This section shall not apply to any work to which said district and the City of Sacramento are jointly required to contribute. SEC. 16. This Act shall be in force from and after its passage. CHAP. DLII.-An Act to provide for the maintenance and con- The People of the State of California, represented in Senate and SECTION 1. All roads in the County of Fresno are hereby Highways declared to be public highways, which are used as such, and declared. which have been so declared as such by the Board of Supervisors of said county. made cable. SEC. 2. Articles Six and Seven of the Political Code, Articles relative to laying out, altering, and discontinuing roads, erec- le appli tion and maintenance of bridges, is hereby made applicable to Fresno County. SEC. 3. For all the purposes of this Act, the road districts Districts as now established shall be the road districts of said county changed. within the meaning of this law. Said districts may be changed or new ones created by the Board of Supervisors of said county, whenever they may deem it necessary. to levy road poll tax. SEC. 4. The said Board of Supervisors are hereby empow- Supervisors ered and authorized to levy a road poll tax on all able-bodied male persons between the ages of twenty-one and fifty years, residents of said county, which persons shall pay a road poll tax of two dollars per annum, for the use of the Road Fund of the county; and provided, the same be paid between the first Monday in March and the first Monday of August; but if such poll tax is not paid prior to the first Monday in August it shall be three dollars per annum. levied. SEC. 5. The Board of Supervisors, at their last regular Taxes to be meeting in each year succeeding, shall levy a road poll tax, which shall be due and payable as provided for in section four in this Act; and the said Board of Supervisors may, in their discretion, levy a property tax for road purposes upon all taxable property in said County of Fresno, not to exceed more than thirty cents upon each one hundred dollars of the valuation of the taxable property of the county, to be levied and collected at the same time, and in the same manner, and by the same officers, as other property taxes, except as hereinafter provided. SEC. 6. The said Board of Supervisors shall cause to be concerning issued proper blank road tax receipts, to be printed in a uni- blank form manner, which shall be numbered consecutively, and receipts. Penalty for bogus receipts. Supervisors to advertise for bids. upon issuance shall be signed by the Chairman and the Clerk of said Board, and shall deliver the said receipts from time to time to the Collector, taking his receipt therefor, and the said Clerk shall keep an account of the transactions of the Board, open to the inspection of the public. SEC. 7. Any person who shall willfully issue, pass, or sell, or transfer, or who shall forge, or fraudulently issue any receipt or receipts for said road poll tax, contrary to the spirit of this Act, shall be guilty of a felony, and punished as in other cases of forgery. SEC. 8. It shall be the duty of the Board of Supervisors of said county, at their regular meeting in August, A. D. eighteen hundred and seventy-eight, and on each regular meeting in the month of August in the succeeding years, to advertise for bids for the keeping of the roads of the county in good and efficient repair for the period of two or three years; provided, there may be any contracts to let, as the Board may determine from time of awarding_the_contracts. Each bid must be accompanied by a bond, with two or more sureties, for the faithful performance of the contract, subject to the approval of said Board of Supervisors. Such advertisements shall be inserted in some paper published in Fresno County for the period of thirty days. Such advertisements shall clearly designate the roads for which contracts are to be given. At the next regular meeting of how award the said Board, in November following, the Board shall proceed to open the bids or proposals, and shall award the contracts to the lowest responsible bidder; provided, that the Board shall have the right to reject any and all bids or proposals, if, in their judgment, they are exorbitant; but in any road district where no bids have been made, or where any and all bids have been rejected, the Board shall appoint some suitable person to do the requisite work, or supervise its performance, at a salary of three dollars per day for such time as he is actually engaged; and the Board may employ any assistance as, in their judgment, may be necessary; provided, that the contracts and work herein authorized shall not exceed, in the aggregate, the amount of the money in the Road Fund herein provided for, in any one year. Contracts; ed. Collector to give bond; compensation of. SEC. 9 The Assessor of Fresno County is hereby constituted the Road Poll Tax Collector of said county. He shall receive, as compensation for such services, fifteen per cent. on the amount collected. He shall, on entering upon the discharge of his duties as Road Poll Tax Collector, take an oath of office, and execute a bond for the faithful performance of his duties, in a sum of money fixed by the Board of Supervisors, which bond shall be approved by the County Judge, and be filed and recorded as other official bonds. He shall, on the first Monday of each month, make a settlement with the County Auditor, and must pay into the county treasury all moneys collected by him during the preceding month, less the compensation allowed him for making such collection, taking a receipt therefor. SEC. 10. It shall be the duty of the Collector, upon entering into office, to proceed to collect the road poll tax from all |
