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Sec. 9. Each member of the Board of Supervisors, and the Compensa. Clerk of said Board, and the Treasurer, shall be entitled to the tion of Su
pervisors and sum of six dollars for each day that he may be actually engaged Clerk. in funding said indebtedness, and in recording the bonds.
Sheriff not to
CHAP. LXIII.-An Act concerning the Officers of Calaveras County
and the collection of Poll-taxes, License-taxes, and Foreign Miners' License-taces, in suid County.
[Approved February 26, 1859.] The People of the State of California, represented in Senate and
Assembly, do enact as follows: SECTION 1. The Sheriff of Calaveras County, who is now ex officio Collector of foreign miners' license-tax in said County, collect forshall cease to be Collector of said tax on the first day of March, tiks in the year eighteen hundred and fifty-nine; and the Assessor of Calaveras County shall cease to be Collector of poll-taxes, to collect either for State or County purposes, and all other taxes, licenses poll-taxes. or dues, on the first day of March, A. D. eighteen hundred and fifty-nine; and the County Treasurer of Calaveras County shall Treasure cease to be Collector of State and County license or licenses, tax.s of any taxes, or dues, for any purpose whatever, on the first day of March, A. D. eighteen hundred and fifty-nine.
SEC. 2. All foreign miners' license-taxes, and all poll-taxes, for either State or County purposes, or for County purposes alone, and all State and County licenses, in and for the County Taxes for all of Calaveras, shall, from and after the first day of March, A. D. De election eighteen hundred and fifty-nine, be collected in each of the by Township Townships of said County, by an officer in each Township of said County, who shall be known as Collector in said Township. There shall be appointed, in each Township in the Collector for
Township to County of Calaveras, by the Board of Supervisors, at their regu- be appointed lar meeting, in February, A. D. eighteen hundred and fifty-nine, by supervia Collector, who shall be Collector of foreign miners' licensetaxes, poll-taxes for State and County purposes, or for County purposes alone, and State and County licenses, in his Township, who shall hold his office for twelve months, and until his successor is elected and qualified, unless sooner removed from his said office in pursuance of law; and there shall be elected at the At next gennext general election, and annually thereafter, in said County of shipion Calaveras, a Collector for each Township in said County, by the Collectors to qualified electors of each Township, to be voted for as other Township officers, and who shall enter upon the duties of their office on the first Monday of March succeeding said election, and shall hold their office for twelve months, or until their successors are elected and qualified, unless sooner removed, in pursuance of law. And any vacancy occurring in said office, by death, resignation, removal or otherwise, shall be filled by appointment of the Board of Supervisors of said County.
Sec. 4. Each Collector shall, before he enters upon the disgive bonds. charge of the duties of his office, make and file his bond, with
two or more sureties, in the penal sum of five thousand dollars, conditioned for the true and faithful performance of the duties of his office, that he will well and truly pay over to the Treasurer of the County of Calaveras, on the first Monday of each month, all moneys belonging to the State of California, or County of Calaveras, or both of them, that may have been collected by him in the preceding month, from any source whatever; and that he will at the same time surrender to the County Treasurer all licenses for State and County purposes in his hands unsold, and make a final settlement of the State and County license account with said Treasurer for the preceding month; and that he will, at each monthly settlement with the County Treasurer, immediately present the Treasurer's receipts for all moneys paid to him at each monthly settlement with the County Treasurer, to the Clerk of the Board of Supervisons and the County Auditor, and surrender to them all unsold foreign miners' licenses and polltax receipts, and all other tax-receipts received from them, and make a final settlement on the first Monday of each month with the said Clerk of the Board of Supervisors; and the bonds of said Collector shall be approved by the Supervisors of said County as other bonds are required by law to be approved, and it shall be the especial duty of said Supervisors to be satisfied of the sufficiency of the sureties on said bonds.
Sec. 5. It shall be the duty of each Collector to collect from each person within the Township liable to pay the same, all poll. taxes for State and County purposes, and for County purposes only, and all foreign miners' license-taxes, and all other licensetaxes, and other dues now collected by the Assessor, or County Treasurer.
SEC. 6. Each Collector shall keep a book in which he shall enter :
First—The name of each person, or persons, from whom he
shall have collected any tax or license, the amount so collected, taining a list
and for what particular tax or license the same was collected :
Second-He shall enter in said book the names of all persons who are engaged in any business, the carrying on of which is by law required to be done under a license from either State or County, and shall correct said list from time to time, as any person or persons cease to be engaged in such business, or as any person or persons shall engage in any business, trade, or occupation, or profession, for which, before engaging therein, they should have procured a license. Said book shall be the property of the County, and open for public inspection at the office of said Collector on Saturday of each week, from eight o'clock, A. M., to four o'clock, P. M., and shall be by said Collector delivered over to his successor in office.
SEC. 7. Each Collector shall, on the first Monday of each make settic- month, make a final settlement with the County Treasurer, the
County Auditor, and the Clerk of the Board of Supervisors. He shall first pay over all moneys collected by him for foreign miners' licenses, and poll-taxes, and State and County licenses, less his fees for collections, to the County Treasurer, and
To keep a book con.
of persons taxable and taxes collected.
take from the said Treasurer two duplicate receipts for the same. The said receipts shall show, first, the amount paid to said Treasurer for money collected for foreign miners' licenses sold; second, the amount paid to said Treasurer for money collected for poll-taxes; third, the annount paid to said Treasurer for money collected for State and County licenses that shall ha been issued to him by the County Treasurer, designating how much has been received for each class and kind; fourth, the total receipts; fifth, that the Collector has returned all unsold State and County licenses for the preceding month, and has settled and paid in cash for all not returned. One of which receipts the Collector shall forth with deliver to the Clerk of the Board of Supervisors, and settle with said officer, taking said officer's receipt of final monthly settlement with him, if his accounts are found correct, and the other receipts, together with the receipt of final settlement with the Clerk of the Board of Supervisors, he shall forth with deliver to the County Auditor, and settle with said officer; and, if said Auditor shall find, on final settlement with said Collector, that he has accounted to the County Treasurer for all State and County licenses received from him, and has paid over to the said Treasurer all moneys by him collected for foreign miners' licenses, and poll-taxes, and State and County licenses, and that said Collector has settled with the Clerk of the Board of Supervisors, and that the accounts of said Collector are correct, he shall give to said Collector a receipt in full; and, on the presentation of said Auditor's receipt in full and final settlement for the preceding month, to the County Treasurer and Clerk of the Board of Supervisors, and to the Auditor, they may then, and not before, deliver to said Collector so many foreign miners' licenses, and poll-tax receipts, and State and County licenses, as may be required by him for the next succeeding month.
SEC. 8. Each Collector shall be allowed fifteen cents on each compensadollar for foreign miners' licenses collected, and fifteen cents for each dollar on poll-taxes collected, and ten cents on each dollar collected for State and County license-tax, and the fees now allowed for the enforcing of the collection of the same, and no other compensation whatever, direct or indirect.
SEC. 9. Eighty-five cents of the extra dollar for all poll-taxes for State and County purposes which may now by law be collected between the first Monday of August, and the first Monday in January, in each year, sball, so far as the County of Calave. ras is concerned, go to the County School Fund of said County, and the remaining fifteen cents shall go to the Collector, for his fees for collecting the same.
Sec. 10. Each Collector shall, at each monthly settlement with Oath. the County Auditor, and Clerk of the Board of Supervisors, and the County Treasurer, and before each of them, take the following oath : “I do solemnly swear that I have, for the month preceding this settlement, diligently and faithfully, and to the best of my ability, and according to law, performed the duties of Collector in and for Township No. —, in Calaveras County, and that I have not, knowingly, permitted any person or persons to escape from, or avoid, or evade, the payment of any foreign miners'
In case of failure.
license-tax, or poll-tax, or any license for State and County purposes, that I have the authority to enforce the collection of, and that the sum of dollars and cents, this day paid over by me to the County Treasurer, is the just and true sum received by me, for the preceding month, from all sources whatever, for State and County revenue, less the fees allowed me by law for collecting the same; and that the foreign miners' li. censes and poll-tax receipts, and licenses for State and County purposes, which I now surrender, are all that remain in my hands unsold; and that I have not issued, or caused, or permitted to be issued, any foreign miners' licenses, or poll-tax receipts, or State or County licenses not furnished me by the proper officers; and that I have, in no instance, taken from any person or persons any sum of money, or any valuable thing whatever, or promise of reward, and allowed the said person or persons to evade the payment of their foreign miners' license-tax, or their poll-taxes, or their State and County licenses--so help me God." And cach, the said Treasurer, County Auditor, and Clerk of the Board of Equalization, are expressly authorized and required to administer the preceding oath to each Collector aforesaid at each monthly settlement; and any Collector who shall, knowingly, willfully, and corruptly, swear falsely to any matter in said preceding oath contained, shall be deemed guilty of perjury, and, on conviction, shall be punished accordingly.
Sec. 11. If any such Collector shall fail to pay over to the County Treasurer of Calaveras County, on the first Monday of each month, or within three days next succeeding, all moneys by him collected for State and County purposes, in the preceding month, less his fees allowed by law; or, if he shall ful, on the first Monday of each month, or within three days next succeeding, to make the settlement with the County Treasurer, the Clerk of the Board of Supervisors, and the County Auditor, as in this Act provided, the County Auditor shall forth with, in writing, notify the Chairman of the Board of Supervisors of such failure, who shall forth with call a special meeting of said Board of Supervisors, to be held on the succeeding Monday of the mon h in which the failure shall oceur, by special summons to each member of the Board, issued by the County Clerk, and forwarded by mail to the nearest Post-office to the residence of each member of said Board, and, on the said Monday succeeding the failure aforesaid, the said Board, or a majority thereof, shall, unless they are satisfied that the act of God, or unavoidable accident, prevented the said Collector from making such settlement, delare the office of said Collector vacant, and publish the same in some newspaper in said (outy, and shall appoint some competent person in the Township where the vacancy exists, Collector for the Township, who shall be forth with notified of his appointment, by the Clerk of the Board of Supervisors, and who shall take the oath of office, and file the bonds by this Act required, within ten days, to be approved by the said Board of Supervisors, and shall, on the filing of the bonds, duly approved, forth with enter npon the discharge of the duties of his office, and shall hold the same for the unexpired term of the defaulting Collector, or until his successor is elected and qualified, as in this Act provided.
Deprived of othice.
Appoint. ment of suc. cessor,
Sec. 12. Immediately upon the Board of Supervisors declar- Suit against ing the office of Collector vacant, in any Township, for the causes specified in this Act, the Clerk of the said Board shall forth with notify the District-Attorney for said County of the same, who shall forth with commence suit, in any Court of competent jurisdiction, upon the bond of said Collector, against him and his sureties, for the amount of his defalcation, as said Colloctor, and shall file, in the office of the Recorder, who shall record the same, a potice of the commencement of said suit, which shall, from the hour in which the same is filed, be a lien on all real and personal property of the said officer and his sureties, until the said officer or his sureties shall have fully settled the full amount of whatever judgment may be recovered against them in said suit, or shall have settled with the proper officers of the County, as herein provided, and surrendered up to them all the foreign miners' licenses and poll-tax receipts, and State and County licenses, in the hands of the said Collector remaining unsold.
Sec. 13. The time and manner of the settlemont between the various County officers of Calaveras County, or between the aforesaid officers and the State officers, shall not be changed by this Act.
Sec. 14. Section forty-fire of "An Act to provide revenue for the support of the Government of this State," approved April twenty.ninth, A. D. eighteen hundred and fifty-seven, shall apply as well to Collectors under this Act as to the officers now in said Act named, so far as the County of Calaveras is concerned, except on failure to settle as in this Act provided, when the pro- . ceedings shall be as provided in section eleven of this Act.
Sec. 15. The Auditor of Calaveras County shall be entitled Compensato demand and receive one dollar, one-half of which shall be for the use and benefit of the County Treasurer, for each license issued by him, under an Act entitled “An Act to provide rerenuo for the support of the Government of this State," passed May fifteenth, A. D. eighteen hundred and fifty-four, to be collected from the person receiving such license, and in no case shall
any other fee be allowed to the Auditor of said County, for any service connected with the issuance of licenses; and it shall be the duty of each Collector of said county, to demand and collect the said sum of one dollar from each person who shall receive license from him, and he shall pay the same to the County Auditor, at each settlement made, according to the provisions of this Act.
Sec. 16. All laws, and parts of laws, applicable to the collec- Repealing. tion of foreign miners' licenses, by the Sheriff of Calaveras County, and all laws, and parts of laws, applicable to the collectio of poll-taxes by the Assessor of said County, and all laws, and parts of laws, applicable to the collection of State or County licenses or dues, by the Treasurer of said County, are hereby repealed, so far as the County of Calaveras is concerned.
Sec. 17. The per diem pay of the Board of Supervisors of Per diem of Calaveras County shall not exceed one thousand dollars each, in Supervisors. any twelve months.