troller, is prima facie evidence that the person against whose property the tax was levied is indebted to the people of the state of California in the amount of such tax. In case of payment of any such taxes after suit as above mentioned shall have been commenced, or after the recovery of judgment therefor, such payment must be made to the county treasurer of the county in which such taxes are due, whereupon the treasurer, after distributing to the several funds of the county the portions belonging to it, and paying to the controller or his attorney the portion received as attorney's fees, and other costs, must pay the remainder to the state treasurer at the times and in the manner prescribed by law for the payment of other state taxes. [New section, approved March 24, 1874; Amendments 1873-4, 153; took effect from passage.]

The amendatory act of March 24, 1874, Amendments 1873-4, 143, from which the foregoing amendments of sections 3630, 3632, 3651, 3693, 3696, 3730, 3732, 3773, 3789, the repeal of 3801, the added sections 3811, 3812, 3813, 3814, 3815, 3816, amendments to 3820, 3823, 3829, the added sections 3897, 3898, 3899, 3900, amendments to 3737, added section 3738, and amendments to 3780, 3781, and

3785, were taken, had a separate section, referring specially to that act, as follows:

"SEC. 16. The state board of examiners are hereby directed to have five hundred copies of this act printed in pamphlet form, and to transmit by express five copies thereof to the county clerk of each county, for distribution to the revenue officers thereof."

An Act prescribing the form of complaint in actions to recover delinquent taxes, and to autnorize the bringing of suits therefor.

[Approved April 23, 1880; 1880, 136 (Ban. ed. 402),]

Form of complaint in action for delinquent taxes.

SECTION 1. In any action that may be hereafter commenced in any county, or city and county, in this state, for the collection of delinquent taxes for any fiscal year, the complaint may be in the following form, and shall be legally sufficient, and on the trial thereof the duplicate assessment roll for any said fiscal year, of said county, or city or county, or a copy of any entry therein duly certified, showing unpaid taxes against the defendant, or in cases where the defendant is sued in a representative capacity against any person or estate he represents, shall be prima facie evidence of the plaintiff's right to recover:

(Title of court.) (Name of plaintiff) vs. (name of defendant.) Plaintiff avers that defendant is indebted to plaintiff in the sum of $ (naming the amount for county, or city and county), taxes, with five per cent penalty added thereto for the non-payment thereof, and interest thereon at the rate of two per cent per month from the (date), and fifty cents costs of advertising. Plaintiff further avers that defendant is indebted to plaintiff in the further sum of $- (naming amount), for state taxes, with five per cent penalty added thereto for the nonpayment thereof, and interest thereon at the rate of two per cent per month from (date), and fifty cents costs of advertising, which said taxes were duly assessed and levied upon (the real or personal) property of said defendant, to wit (describe property as assessed), for the fiscal year (naming the year). Wherefore, plaintiff prays judgment against said defendant, for said sev eral sums, with interest and penalty as aforesaid, and costs of suit.

(Signature of attorney.)

And in any case where the defendant is sued in a representative capacity, such other further or additional allegations as may be necessary to charge him in such capacity; and it is further provided, that any county, or city and county, where such taxes are delinquent, may sue in its own name for the recovery of delinquent taxes, whether the same be for county, or city and county, and state purposes, or taxes, or either of them.

SEC. 2. This act shall take effect and be in force from and after its passage.

604

PART IV.

OF THE GOVERNMENT OF COUNTIES, CITIES, AND TOWNS.

TITLE I. OF COUNTIES..

3901

II. THE GOVERNMENT OF COUNTIES..
III. THE GOVERNMENT OF CITIES...

4000

4354

IV.

LIABILITY OF COUNTIES AND CITIES FOR INJURIES TO PROPERTY
BY MOBS OR RIOTS....

4452

SEC. 3901. A county is the largest political division of the state having corporate powers.

See "an act to establish a uniform system of county and township governments," approved March 14, 1883 (Stats. Cal. 1883, 299), appended to this code.

Government of counties: Secs. 4000 et seq.

3902. Number of counties in the state.

Constitutional provisions respecting counties: See Const. Cal. 1879, art. 11. Formation of new counties: See sec. 3975, post; and Const. Cal. 1879, art. 11, sec. 3.

SEC. 3902. This state is divided into counties, named, bounded, and constituted as provided in this title.

Const. Cal. 1879, art. 11, sec. 1, recognizes

existing counties.

3903. Due courses defined.

Boundaries: See post, secs. 3909 et seq. Disputed boundaries: Secs. 3969 et seq.

SEC. 3903. In describing courses, the words "north," 'south," "east," and "west" mean true courses, and refer to the true meridian unless otherwise declared.

3904. Other courses defined.

SEC. 3904. The words "northerly," "southerly," "easterly," and "westerly" mean due north, due south, due east, and due west, unless controlled by other words, or by lines, monuments, or natural objects.

99 66

3905. To, on, along, and with mountain ridge. SEC. 3905. The words "to," "on," "along," with," or "by" a mountain or ridge mean summit point, or summit line, unless otherwise expressed.

3906. To, on, along, with, by, up, or down a creek defined.

SEC. 3906. The words "to," "by," "along," "with," "in," "up," or "down" a creek, river, slough, strait, or bay mean the middle of the main channel thereof, unless otherwise expressed.

3907. In, to, or from ocean shore.

on " the

SEC. 3907. The words "in," "to," or "from" the ocean shore mean a point three miles from shore. The words " along," "with," "by," or ocean shore mean on a line parallel with and three miles from shore.

3908. Mouth of creek defined.

SEC. 3908. The mouth of a creek, river, or slough which empties into another creek, river, or slough is the point where the middle of the channels intersect.

3909. Del Norte.

DEL NORTE.

SEC. 3909. Situated in the north-west corner of the state, beginning at a point in the Pacific ocean on the forty-second parallel of north latitude, being southern line of Oregon; thence southerly, by ocean shore, to a point one mile south of the mouth of the Klamath river, forming south-west corner; thence easterly, on a line parallel with Klamath river to a point one mile south of the mouth of Blue creek; thence north-easterly to Siskiyou mountains; thence easterly, following the ridge that divides the waters of Clear creek from the waters of Dillon's creek, to Klamath river, at a point equidistant from the mouths of said creeks; thence across Klamath river and east to the summit of Salmon mountains, forming the south-east corner; thence northerly in a direct line to the head of the cañon on said river, about five miles above the mouth of Indian creek; thence north, crossing Klamath river, to a point on the fortysecond parallel of north latitude, forming north-east corner; thence west to the place of beginning.

SEC. 3910. Beginning at south-west corner of Del Norte, as established in section thirty-nine hundred and nine; thence southerly, by ocean shore, to a point west from the mouth of Mad river, forming south-west corner; thence east to a point in Trinity river, which forms common corner of Humboldt, Klamath, and Trinity; thence north-easterly to and along Scott's mountain to its point of intersection with the ridge dividing the waters which flow into Scott's, Shasta, and Sacramento rivers on the north from the waters which flow into Salmon and Klamath rivers on the south, forming the common corner of Siskiyou, Klamath, and Trinity; thence northerly to and along the last-mentioned ridge to the south-east corner of Del Norte, as established in section thirty-nine hundred and nine; thence westerly along the southern line of Del Norte to the place of beginning.

County seat-Orleans Bar.

Stats. 1851, 180; 1855, 200; 1856, 32; 1857, 35.

An Act to annex the territory comprised in the present county of Klamath to the counties of Humboldt and Siskiyou.

Special election.

[Approved March 28, 1874; 1873-4, 755.]

SECTION 1. The board of supervisors of Siskiyou county must meet in Yreka, the county seat of said county, on or before Saturday, the second day of May, in the year eighteen hundred and seventy-four, and issue their proclamation ordering an election to be held on Saturday, the thirtieth day of May, eighteen hundred and seventy-four, at which the qualified electors of the county may vote on the question of the annexation to Siskiyou county of that portion of Klamath county hereinafter specified in this act, and on the conditions hereinafter specified. Ballots.

SEC. 2. Voters who desire the annexation to Siskiyou county of the portion of Klamath county herein described must vote a legal ballot, with the following inscription printed or

written thereon: "Annexation-yes." And voters who oppose the annexation to Siskiyou county of such portion of Klamath county must vote a legal ballot, with the inscription printed or written thereon: "Annexation-no."

How conducted.

SEC. 3. The laws which apply to and govern general elections shall apply to and govern the elections herein provided for, except as is in this section otherwise directed. The county clerk shall procure, if practicable, a number of copies of the great register of the county prepared and printed for the general election in the year eighteen hundred and seventy-three, equal to the number of precincts in the county, and shall cause one copy of such great register to be delivered to the election board of each precinct, and such delivery of copies of the great register to the election boards of the several precincts shall be held to be a full compliance with the law in reference to providing election boards with copies of the great register. And the clerk, for the purpose of obtaining such number of copies of such great register as by this act is made necessary, is authorized and directed to open the election returns of the general and judicial elections of the year eighteen hundred and seventy-three, now on file in his office, and take therefrom such number of copies of the great register, constituting a part of such election returns, as he may require; and such copies of the great register shall be valid for this election. If enough copies of the said great register cannot in this way nor in any other manner be obtained to supply each precinct with one copy thereof, the clerk must make, and cause to be printed, precinct poll-lists of like character as those required by the registration act in force prior to the enactment of the election law of the Political Code. Such precinct poll-lists, if made, must be distributed to the election boards of the several precincts, and in the absence of copies of the great register, shall take the place thereof.

Returns and canvass.

SEC. 4. The officers of election must make the returns of election in the manner and within the time, prescribed for making the returns of general elections, and the board of supervisors, acting as a board of canvassers, must canvass the returns in the manner and within the time prescribed for canvassing the returns of general elections. If it shall be found that a majority of the legal voters voting at such election have voted for annexation, the board of supervisors must, within five days after canvassing the returns, make out two several statements of the result, one of which they must forward by mail to the board of supervisors of Klamath county, and the other to the board of supervisors of Humboldt county, and thirty days after the canvassing of the returns of the election, if a majority of the legal voters voting at such election shall have voted for annexation, the organization and government of Klamath county shall be abandoned, and such portions of the territory heretofore constituting said county shall be annexed to Humboldt and Siskiyou counties, respectively, on such conditions as are hereinafter defined, and the provisions of the subsequent sections of this act shall be in force from and after that

date.

Territory described.

SEC. 5. All that part of the territory now composing the county of Klamath situate and lying north and easterly of the following line and boundary, to wit: Commencing at the point where the present boundary of Klamath and Del Norte crosses the Klamath river; thence running easterly in a direct line to where the Salmon river enters the Klamath river; thence in a southerly direction, following the ridge of the mountain that divides the waters of the Salmon and its tributaries from the waters of Klamath and Trinity rivers, and their tributaries, to the northern boundary line of Trinity county-shall be and compose a part of the county of Siskiyou, and shall be within the jurisdiction thereof, and of the courts and officers of said county; and all that part of the territory now composing the county of Klamath situate and lying south and westerly of the above-described boundary and line, shall be a part of Humboldt county, and within the jurisdiction thereof, and of the courts and officers of the county. Indebtedness.

SEC. 6. The board of commissioners, appointed in accordance with the provisions of this act, are hereby authorized and required, immediately after their appointment, to ascertain and apportion the then outstanding and bona fide indebtedness of the county of Klamath. A majority of said commissioners may transact the business and determine the action of said board. Said board of commissioners, after ascertaining the said indebtedness, shall apportion the same between the counties of Humboldt and Siskiyou, in proportion to the assessed value of property annexed to them respectively. Said board of commissioners shall certify the amount of said indebtedness so apportioned to the boards of supervisors of said counties of Siskiyou and Humboldt, respectively, and the part of said indebtedness apportioned and certified to the county of Humboldt shall be and remain a charge upon said county, and the same shall be paid by the board of supervisors thereof; and the part of said indebtedness apportioned and certified to the county of Siskiyou shall be and remain a charge upon said county, and shall be paid by the board of supervisors thereof, and said indebtedness, so apportioned, shall in all things be as valid and binding against and upon said counties of Humboldt and Siskiyou as if the same had been originally authorized and incurred by said counties, or by the proper and authorized officers thereof. Tax therefor.

SEC. 7. The board of supervisors of the county of Humboldt, and the board of supervisors of the county of Siskiyou, each is hereby authorized to levy a tax upon the taxable property of the county, not exceeding ten cents on each one hundred dollars value per annum, for the purpose of paying the indebtedness assumed under the provisions of this act. The said tax shall be assessed, levied, and collected at the same time, in the same manner, and by the same officers as other county taxes are assessed, levied, and collected. The funds raised by such tax shall be

set apart and used by said respective boards of supervisors only for the payment of the principal and interest of said assumed indebtedness.

Records.

SEC. 8. The county clerk of Klamath county shall, immediately after the board of supervisors of said county shall have received notice from the board of supervisors of Siskiyou county that the majority of the legal voters voting on the question of the annexation of a portion of Klamath county to Siskiyou county voted in favor of such annexation, transcribe into proper books of record all the records of the new county of Klamath, relating to or evidencing the titles to the lands embraced within the territory annexed by this act to the county of Siskiyou, for which he shall receive as full compensation twenty cents per folio; one half of which shall be paid by the county of Siskiyou, and the other one half by the county of Humboldt; said amounts to be allowed and paid by said counties respectively, as other county charges are allowed and paid. Originals.

SEC. 9. After transcribing the records, as provided for in the preceding section, the said county clerk of Klamath county must deposit with the county recorder of Humboldt county the original books of record of the county of Klamath relating to the titles of lands therein. The transcript provided for in the preceding section shall be certified to as correct by the said county clerk, and shall be received as prima facie evidence of the contents thereof.

Suits.

SEC. 10. All suits now pending in the district, county, or probate courts of Klamath county shall be transferred, by the order of the judge thereof, to the district, county, and probate courts of the counties of Humboldt or Siskiyou.

Board of commissioners.

SEC. 11. There shall be a board of commissioners, to consist of four persons, electors, two of whom shall be appointed by the board of supervisors of Humboldt county, and two by the board of supervisors of Siskiyou, who shall have and execute the powers conferred by section sis of this act. Each county shall pay its own commissioners such sums as the board of supervisors shall deem just.

Sale of county property.

SEC. 12. The board of supervisors of Klamath county must sell at auction, to the highest bidder or bidders, for cash, and within thirty days after the appointment of the commissioners provided for in section eleven of this act, all the county property of said Klamath county, both real and personal; and the board of supervisors of said county, upon the sale of any real estate by authority of this section, is hereby authorized and empowered to make, execute, and deliver, in their official capacity, the necessary conveyances for such real estate. The money arising from the sale of said property must be applied by said board of supervisors of said Klamath county to the payment of the indebtedness of the county.

Assessment lists.

SEC. 13. The assessor and auditor of Klamath county must meet immediately on the annexation of the territory composing said county to the counties of Humboldt and Siskiyou, transmit the assessment lists containing the assessment of the property of the county for the revenue year eighteen hundred and seventy-four-five, and all books and papers in their possession pertaining thereto, to the county auditors of the counties of Humboldt and Siskiyou; the assessment lists containing the assessment of the property in the part of Klamath county annexed to Humboldt county, and the other papers and books pertaining thereto, to the county auditor of said county, and the assessment lists containing the assessment of the property in the part of Klamath county annexed to Siskiyou county, and the other papers and books pertaining thereto, to the county auditor of said county. Said assessor and aud tor must certify under oath to the genuineness of all papers transmitted under the provisions of this section; and the assessment of the property of Klamath county for the revenue year eighteen hundred and seventy-four-five, made by the assessor of said county and transmitted to the auditors of Humboldt and Siskiyou counties respectively, as provided in this section, shall be as valid as if made by the assessors of said counties respectively.

Compensation.

SEC. 14. The board of supervisors of Siskiyou county must allow the county clerk of said county, for the services he may perform in connection with the election herein provided for, such compensation as they shall deem proper and just, and the sums they may allow shall be in addition to the fees and compensations the clerk is allowed by law to appropriate to his own use.

Salary.

SEC. 15. In the event of the annexation of any portion of the territory of the new county of Klamath to the county of Humboldt, as provided by this act, the assessor of the county of Humboldt shall, in addition to the salary and fees now allowed by law, receive the sum of six hundred dollars per annum, after the first Monday in March, A. D. eighteen hundred and seventy-five. SEC. 16. This act shall take effect and be in force from and after its passage.

An Act amendatory of and supplementary to the foregoing act of March twenty-eighth, eighteen hundred and seventy-four.

[Approved March 31, 1876; 1875-6, 603.]

Supervisors to appoint commissioners-Same, when to meet.

SECTION 1. The board of supervisors of the counties of Humboldt and Siskiyou are directed, at their first regular meetings of said board after the passage of this act, to appoint two commissioners each, as provided in section eleven of the act to which this act is amendatory and supplementary, whose duty it shall be to meet at Orleans Bar on the fifth day of June, a. D.