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13 nor under any pretext or excuse whatever, to determine by actual 16 examination the total sum of money in the Treasury; and after having 15 themselves made an actual and bona fide count of all gold coin, and 16 actually examined and counted, or weigbed, all silver coin, but not 17 before, they, or some one of them, sball swear the Treasurer as to 18 the correctness of their count; and if he cannot swear that their 19 count is correct, he sball swear to the amount which a correct 20 count would show, and shall then and there point out to them the 21 · mistake, if any, which they had made. Having ascertained with 22 certainty the amount of the money, tbey shall each sign a statement 23 of the total sum of money in the County Treasury on that day, and 24 deliver such statement to the Auditor. The Auditor sball thereupon 25 ascertain the amount of said money belonging to the State, and the 26 amount thereof belonging to the county, or any part or division 27 thereof, and forward a statement thereof by mail to the State Con. 28 troller. Any said officer knowingly and wilfully refusing or neglect29 ing to make said examinations as aforesaid, sball be guilty of mal30 feasance in office and may be removed therefrom for that cause.
Sec. 57. If at any time any County Treasurer shall take out of 2 the County Treasury, for his own use or the use of any other person, 3 or shall use himself or permit any other person to use, or shall take 4 or permit any person to take, bave or use, under any circumstances 5 or pretext whatever, any sum of money paid to bim as County 6 Treasurer, or collected by him as ex officio Taxcollector, or in any 7 way appertaining or belonging to the County Treasury under his care, 8 and exceeding in all the sum of twenty-five dollars, except in pay. 9 ment of demands on said Treasury, as directed and required by law,
he shall be guilty of grand larceny, and on conviction thereof shall 11 be punished by imprisonment in the State Prison for not less than 12 six months nor more than ten years; and any defalcation in 13 the sum of money belonging to any County Treasury exceeding
said sum of twenty-five dollars shall be of itself prima facie proof 15 that the same was feloniously taken therefrom by the County Treas16 uror having the care thereof. And any Clerk or employé of any 17 County Treasurer, and any officer or other person who sball see or 18 in any manner ascertain and know that a County Treasurer bas 1980 unlawfully used or taken, or permitted to be used or taken, as 20 aforesaid, any money belonging to the County Treasury exceeding 21 the sum of twenty-five dollars, as aforesaid, and who shall not report 22 the same to the District Attorney of the county as soon as be can 23 after knowing of the commission of such crime, shall be deemed and 24 adjudged an accomplice and particeps criminis of such Treasurer, and 25 on conviction thereof shall be punished in the same manner and to 26 the same extent as the principal offender, as aforesaid.
Sec. 58. At any time when the Auditor or any other officer or 2 person shall discover any defalcation in the accounts of the County 3 Treasurer, or any deficiency in the amount of money which should 4 be in the Treasury under his care, be shall immediately and secretly 5 disclose the fact of such default to the District Attorney, and there. 6 upon the District Attorney, Auditor, Taxcollector, Assessors and 7 President of the Board of Supervisors, or a majority of them, shall 8 forth with privately suspend such Treasurer from office, and privately 9 proceed to thoroughly examine the question of such defalcation;
10 and before taking any steps, if such defalcation seem probable, the 11 District Attorney, on his own complaint, shall cause the Treasurer
to be privately arrested and safely confined until said examination 13 be had. If any defalcation be found to actually exist, the officers 14 aforesaid, or a majority of them, shall remove such Treasurer from 15 office and appoint a suitable person to fill the vacancy, who sball 16 give the like official bond required of his predecessor, be subject to 17 like duties and responsibilities, be paid the same compensation, and 18 continue in office until the general election next following, and until 19 his successor be duly elected and qualified.
Sec. 59. The District Attorney is commanded and required to 2 receive every disclosure of any such defalcation as aforesaid as a 3 confidential communication made to counsel, and he shall never be 4 required to disclose the name of the person making the same, under 5 oath or otherwise; and if he make such disclosure to any one con6 trary to the express request of the person making he same, he 7 shall be removed from the Bar and bave his license taken from him, 8 or be suspended from the right to practice in any of the Courts of 9 this State for a term of months or years, as the Court, on applica10 tion, may deem best and may by order prescribe.
Sec. 60. Wbenever any County Treasurer shall be found in 2 default, as aforesaid, the District Attorney shall forth with bring an 3 action against such Treasurer and his sureties to recover the amount 4 of such defalcation; and if it shall appear on the trial that such 5 defalcation occurred by the criminality of the Treasurer as afore6 said, the Court sball order judgment against him and the sureties on 7 bis official bond for the amount of the defalcation, together with 8 interest thereon at the rate of five per cent. per month from the 9 time of such felonious taking to the time of the payment or recov10 ery of the amount thereof; and at the same time, and in addition • 11 thereto, the District Attorney shall institute criminal proceedings
12 against such Treasurer, and see to it that, without fear or favor, he 13 be punished according to law.
Sec. 61. The Auditor shall take care, in making up the informa2 tion roll, to note the dates of each and all payments for taxes, and 3 see to it that the officer acting as Taxcollector bas not, by over-pay4 ments to the Treasurer, or otherwise, defrauded the Government out 5 of any sum imposed as a penalty against negligent taxpayers, as 6 aforesaid. And he sball, by noting the amount of taxes paid each 7 month into the County Treasury, by swearing the officer acting as 8 Taxçóllector, and by such other proofs and such other means as may 9 be devised, see to it tbat the Taxcollector be not charged too much 10 nor too little on account of the additions of such penalties. And 11 on and after the first of October the Auditor sball charge the officer 12 receiving any roll as Taxcollector the additional sum of five per 13 cent. per month on all taxes not theretofore collected and paid over 14 to the Treasurer, as per the Treasurer's receipts in bis office. And 15 on all final settlements with any officer acting as the Taxcollector, 16 and on the making out of the information roll as aforesaid, he shall 17 allow such abatement of such penalty as the Taxcollector shall 18 legally prove himself entitled to receive.
SEC. 62. If any Assessor or Sheriff, as ex officio Taxcollector, 2 sball, either directly or indirectly, use, loan, employ, or in any man3 ner place out of his possession, otherwise than as on special deposit, 4 any funds belonging to, or collected by, or paid to him, for the use 5 and benefit of the State, or of any county, or town, or city, or vil. 6 lage, or school district, he shall be guilty of a misdemeanor, and 7 upon conviction thereof shall be forth with removed from office, and 8 shall also be punished by a fine in any sum not exceeding five thou
sand dollars, or imprisonment in the County Jail for any time not 10 exceeding one year, or by both such fine and imprisonment.
Sec. 63. Whenever any allowance is made to any Auditor, as in 2 this Act authorized, the Clerk of the Board of Supervisors shall cer3 tify the account so allowed to the Auditor, who sball draw his war4 rant on the County Treasury for the same; and the Auditor shall 5 make a certified copy of the account, and furnish such copy to the
County Treasurer, who shall pay such account to the Auditor, and ī take his receipt thereon; and the Treasurer, on making his quar8 terly or semi-annual settlement, shall present, with the Auditor's 9 statement, such copy of the account allowed by the Board to the 10 Auditor, indorsed and receipted as herein provided, and the Con11 troller shall allow him, on the part of the State, one balf the amount 12 so paid.
Sec. 64. No Sheriff, or other officer acting as Taxcollector, shall 2 respect any order of injunction, except so far as the same is applica3 ble to the taxes for which the parties suing out such injunction are 4 liable, unless satisfied the Court has enjoined the entire roll in his 5 hands for collection. In such event, the time during which his 6 whole collections are enjoined shall not run, but he is given the same 7 time after such injunction is removed as he had when it was 8 imposed. In case of any such action, it is made the special duty of 9 the Attorney-General and the District Attorney of the county to 10 see to it that injustice be prevented; and all persons procuring such 11 injunction to be issued, the Judge signing the same, and the Sheriff
or other officer serving it, and all and every the persons engaged in 13 aiding and abetting the same, shall be each severally individually 14 liable, in a civil action, for the entire amount of the taxes enjoined, 15 provided it be judicially decided and determined that such injunction 16 was issued in violation of law and without probable cause ; and said 17 injunction being issued without probable cause, they shall be each 18 further liable in a criminal action for a conspiracy to cheat. defraud 19 and harass the Government, and on conviction shall be each sev. 20 erally punished by imprisonment in the State Prison for not less 21 than six months nor more than six years.
Sec. 65. The County Treasurer and the County Auditor sball 2 cacb, separately, perform the duties required of him in his office, and 3 shall not perform the duties of any two offices under this Act, except 4 as provided by law for the County Treasurer to collect taxes on the 5 duplicate assessment roll; and any officer who shall at the same 6 time perform the duties of any two offices in any manner connected 7 with the public revenue, except in the manner expressly authorized 8 by law, shall be guilty of a misdemeanor, and on conviction thereof 9 shall be punished by imprisonment in the County Jail for not more
10 than one year, and by a fine of not less than two hundred dollars 11 nor more than one thousand dollars, or by both such fine and im12 prisonment, and shall forth with be removed from office.
Sec. 66. Thé books, papers and accounts of each officer in regard 2 to the assessment or collection of taxes, or to the receiving, auditing, 3 or disbursing moneys collected for the use or benefit of the State, 4
or of any county, or city, or town, or village, or school district, 5 shall at all times during office hours, when not necessarily in use by 6 the officers, be open
any person to inspect or copy, without fee or 7 charge.
SEC. 67. Any Assessor, or Deputy Assessor, or Auditor or mem2 ber of the Board of Equalization, or Clerk of said Board, or other 3 person having access to the rolls or papers as clerk or copyist, or 4 otherwise, who sball knowingly make out, or consent to or permit 5 the making out of any assessment roll, transcript of assessment 6 roll, or any individual assessment, or the copy of any roll or the 7 amount of any assessment, knowing the same to be grossly false, 8 incomplete or deficient, or who shall alter or change the amount of 9 any assessment or the description of any property stated therein, 10 except as required or authorized by law, sball, together with all 11 sureties on their official bonds, respectively, be liable to the State in 12 any action at law for tbe full amount of the deficiencies therein; 13 and shall also be guilty of misdemeanor, and on conviction thereof 14 shall be punished by a fine of not less than one hundred dollars nor 15 more than five thousand dollars, and by imprisonment in the county 16 jail for not less than one month por more than two years.
Sec. 68. The Auditor and Treasurer of every county sball, on 2 the first Monday in January and July in each year, make a joint 3 statement to the Board of Supervisors, showing the whole amount 4 of collections (stating particularly the source of each portion of the 5 revenue) from all sources paid into the County Treasury; the funds 6 among which the same was distributed, and the amount to each ; 7 the total of warrants drawn and paid, and on what fund; the total
amount of warrants drawn and unpaid; and accounts and claims 9 audited, or allowed and unpaid, and the fund out of which they are 10 to be paid; and generally make a full and specific showing of the 11 financial condition of the county.
Sec. 69. The compensation allowed to the County Assessors and 2 the ex officio County Taxcollector of each and every county in the 3 State is six per cent. of the entire gross amount received into the 4 Treasury of the county from all and any kind of taxes collected by 5 the ex officio County Taxcollectors respectively, two per cent. thereof 6 to be paid to the said Taxcollectors on the amount each respectively 7 collects and pays over according to law, and two per cent. thereof 8 to be paid to cach of the Assessors of the county wherein the same 9 are collected; provided, however, that no county shall exact nor 10 County Treasurer withhold from the moneys coming to the State 11 more than the sum of eight per cent. for the entire expenses of the
collection thereof; and provided further, that whenever any county 13 shall pay, or be lawfully required to pay to said officers, or to any of 14 them, a salary or fixed compensation, then the said percentages 15 shall not be paid to such officer or officers so paid by salary or a 16 fixed compensation, but in that case the same shall be reserved as a 17 fund out of which to pay such officers the compensation to which 18 they may be respectively entitled ; and provided further, tbat said 19 percentages, when allowed and paid to said Assessors and Taxcol.
lector, shall be in complete payment for all and every kind of labor 21 performed by such Assessors and Taxcollector, or their, or either or 22 any of their deputies or assistants, and for all and every kind of ex23 penses by them, or either or any of them, in any manner paid or 24 incurred in or about the labor of assessing all the persons or prop25 erty in their county, as required by this Act, or in or about the 26 labor of collecting all the taxes due and collectable thereon as pro27 vided by this Act, said percentages being, and being intended to be, 28 in full compensation for assessing and for collecting the same.
Sec. 70. There shall be allowed and paid to the County Assessors 2 as ex officio Taxcollectors, for collecting all poll taxes and license 3 tax and foreign miners' license tax, the following rates on all moneys 4 collected and paid over by them in each fiscal year, commencing on 5 the first day of January in each year : Six per cent. on the first ten 6 thousand dollars; four per cent. on all over ten thousand dollars and 7 under twenty thousand dollars; three per cent. on all over twenty 8 thousand dollars and under fifty thousand dollars; and two per cent. 9 on all sums over fifty thousand dollars. The said collectors of taxes 10 shall also receive one dollar for each business license sold, one half 1l of which sball be paid to the County Auditor. The Assessor and 12 his deputies and the other ex officio Taxcollectors and tbeir deputies, 13 respectively, in the counties where each respectively is paid by the 14 month or day, or year, and not by the percentages allowed by this 15 Act, shall keep a correct account of the number of days they bare
been employed in the discharge of their official duties, and shall 17 verify the same on oath, and present said account to the Board of 18 Supervisors, who, if satisfied of the correctness of the same, shall 19 allow it, and order payment to be made at the rate of six dollars 20 per day when employed in any city or incorporated town, and eight 21 dollars per day when employed without the limits of such city or 22 incorporated town; provided, that in the Counties of lumboldt, 23 Napa, Los Angeles, Santa Barbara, Monterey, San Louis Obispo and 24 Sacramento, the Assessors shall be allowed by the Board of Super25 visors a reasonable compensation for their services, not exceeding 26 five dollars per day; provided further, that in the counties of Marin,
Contra Costa, Calaveras, Mendocino, Sutter, Tulare, Sonoma, Ala28 meda, Solano and Santa Clara, 'the Assessors shall be allowed a rea29 sonable per diem for their services, not exceeding six dollars per 30 day; provided further, that nothing in this Act, as to percentage for 31 the collection of property taxes, shall be construed to alter, amend, 32
or in any wise interfere with the laws now regulating the compensa33 tion of officers in counties where specific salaries are allowed by law. 34 All county officers who are required under this Act to copy any 35 assessment roll or delinquent list shall receive in payment for the 36 same an amount, to be allowed by the Board of Supervisors of the 37 respective counties, not to exceed the rate of ten cents per folio of 38 one hundred words. The County Treasurer shall be allowed two 39 per cent. on all money disbursed by him; he shall also be allowed 40 twenty cents per mile for travelling to and from the seat of govern.