Notice to owners. Proceedings for construction of work. Duty of auditor. right of way, when necessary) and superintendence of construction by the surveyor, to the lands affected thereby, according to the benefits received, after giving notice to the owners of such lands of the time and place of making such apportionment, and giving to each a hearing. The names of such owners may be taken from the last assessment books of the county wherein such lands are situate, and such notice shall be in writing, delivered to each land-owner resident upon such land so affected, or left at his place of residence with some competent person, at least ten days before the time set for said hearing, and to each land-owner not resident upon such lands so affected, by depositing the same in the postoffice directed to him at his place of residence or address, at least twelve days before said time so set for said hearing, and in case the residence or postoffice address of such non-resident be not known, then by posting said notice in a prominent place on the lands so affected and owned by him, at least twelve days before the time. set for said hearing. All notices provided for in this act shall be given by the clerk of said board of supervisors, by and under their direction and authority. SEC. 6. After having completed said hearing and apportionment, the board shall then give notice in the same manner as provided in section five, to all the land-owners of the part of ditch apportioned to them, as described by the stakes and their numbers, and of the specifications of the ditch, and, also, of the cost of location and superintendence of construction (and right of way, when necessary); and said notice shall also specify the time set for the completion of the work and the payment of the cost of location, superintendence and right of way. SEC. 7. On the day set for the completion of the work, or as soon thereafter as is practicable, the county surveyor shall proceed to examine said ditch or ditches, and if, in his opinion, any portion thereof shall not be completed according to the specifications, he shall report the same to the board of supervisors, who shall fix a reasonable time within which the same shall be completed, and shall notify the person to whom said portion was apportioned to complete the same within such time. If not so completed, at the expiration of the time specified said board of supervisors shall advertise the construction of the same by posting notices for two weeks in three conspicuous places within the territory affected by said ditch. Upon the time specified in said notice said supervisors shall proceed to let the same to the lowest responsible bidder, who shall give such bonds as shall be required by said board, and shall proceed to complete such works in the time agreed upon. The board shall report the cost of such work to the county auditor, who shall cause the amount thereof to be entered on the tax books of the county, and the same shall be a tax upon said lands, which amount shall be collected the same as other taxes, and paid to the person performing such work. The cost of location and supervision, and right of way, if not paid at the time required, shall also be reported in like manner to the county auditor and collected as a tax upon the lands affected, and paid to the county treasurer. treasurer. SEC. 8. The county treasurer shall place such funds to the Duty of credit of each respective ditch fund and shall pay out the same , on warrants drawn by the board of supervisors. The treasurer shall receive, as compensation for his services, one per cent of all moneys by him disbursed under this act. structed, road SEC. 9. The county surveyor shall superintend the con- When construction of all ditches and drains constructed under the pro- shall be in visions of this act, and when constructed they shall be in charge of charge of the officer having charge and supervision of the roads master. in the district in which they lie. The owners of lands to whom they have been apportioned, shall keep in repair such Repairs. ditches in accordance with the apportionment, and if not so kept in repair, the board of supervisors shall direct the same to be done, and the cost thereof shall be a tax upon the land, to be collected as herein before provided. tions. SEC. 10. Any person causing an encroachment or obstruc- Obstruction to any ditch or drain created under the provisions of this act, and failing to remove the same for the space of twenty-four hours after notice shall have been given to such person by the roadmaster, if he can be found in the county, otherwise by posting by him at or near the place of encroachment or obstruction, may be fined not exceeding two hundred dollars, or imprisoned not more than thirty days in the county jail, or by both such fine and imprisonment. The fines so collected shall be placed to the credit of the district road fund where such encroachment or obstruction is had, and proceedings for such offenses may be had before any court of competent jurisdiction. SEC. 11. The provisions of this act shall not be construed so as to permit waters to be carried out of their natural course to augment other streams or drains, to the damage of the residents. along the banks of the streams or drains so augmented. be con SEC. 12. Whenever the board of supervisors cannot pur- Lands may chase, at a reasonable price, or procure the right of way, or demned. procure the consent of all parties interested to join or connect with any existing ditches or outlets, the president of the board may proceed to condemn the same under the provisions of Title VII, Part III, of the Code of Civil Procedure, and amendments thereto, which are now existing or may hereafter be made. SEC. 13. This act is not intended to supersede or repeal any other act for the construction or maintenance of ditches or for drainage purposes, but is intended as an independent and alternative means of constructing such ditches where most applicable or desirable to the parties interested. SEC. 14. This act shall take effect and be in force from and after its passage. Formation of new trict. CHAPTER CCLIX. An act to amend section fifteen hundred and seventy-seven of the Political Code of California, relating to the formation of new school districts. [Approved March 21, 1903.] The people of the State of California, represented in senate and assembly, do enact as follows: SECTION 1. Section fifteen hundred and seventy-seven of the Political Code is hereby amended to read as follows: 1577. First-No new school district shall be formed at school dis- any other time than between the first day of December and the fifth day of April, nor at that time unless the parents or guardians of at least fifteen census children, residents of such proposed new district, and residing at a greater distance than two miles by a traveled road from the public school house in the district in which said parents or guardians reside, present a petition to the superintendent of schools, setting forth the boundaries of the new district asked for; provided, that the Two-mile provision requiring that the petitioners shall reside a distance of more than two miles by a traveled road from the said public school house may be dispensed with when the petition shall be signed by the parents or guardians of fifty or more census children residents of a district containing more than three hundred census children. limit may be dispensed with. Change of boundaries Formation of joint districts. Second-The boundaries of a school district, except as provided in section one thousand five hundred and fifty-one of the Political Code, shall be changed only between the first day of January and the fifth day of April in any year, and then only when at least ten heads of families residing in the districts affected by the proposed change of boundaries shall present to the superintendent of schools a petition setting forth the changes of boundaries desired, and the reasons for the same; provided, that two or more districts lying contiguous may at any time be united to constitute but one district, whenever a petition signed by a majority of the heads of families residing in each of said districts shall be presented to the superintendent of schools. Third-Joint districts (that is, districts lying partly in one county and partly in another) may be formed at any time between the first day of December and the fifth day of April in any year, whenever a petition signed by the parents or guardians of at least fifteen census children, residents of such proposed joint district and residing at a greater distance than two miles by a traveled road from any public school house, shall be presented to the superintendent of each county affected by the proposed formation of the joint district; and provided limit may further, that the provision requiring that the petitioners shall reside a distance of more than two miles by a traveled road from any public school house may be dispensed with when the Two-mile be dispensed with. petition shall be signed by the parents or guardians of fifty or more census children residents of districts any one of which contains more than three hundred census children. All the provisions relative to the formation of joint districts shall be by concurrent action of the superintendent and the board of supervisors of each county affected; still further provided, that by concurrent action of the boards of supervisors and the county school superintendents, contiguous school districts or parts of such school districts lying in different counties may, on proper petitions as above required, be united to form a joint school district, and the school property within the territory thus united shall become the property of the newly formed joint school district. pupils. Fourth-The children residing in any newly formed district, Rights of in any district whose boundaries have been changed, or in any joint district, shall be permitted to attend the school in the district or districts from which the newly formed district was constituted until the first day of July next succeeding the formation or change. united dis Fifth-Whenever a district shall be united with a munici- Funds of pality or with another district, all funds belonging to said trict. district shall be transferred, by requisition of the superintendent of the county upon the county auditor, to the municipality or district with which said district is united. SEC. 2. This act shall take effect and be in force from and after its passage. CHAPTER CCLX. An act to amend an act entitled "An act to establish a Political Code," approved March 12, 1872, by adding a new section thereto to be numbered section six hundred and twenty-two a (622a), relating to taxation of insurance companies other than life. [Approved March 21, 1903.] The people of the State of California, represented in senate and assembly, do enact as follows: SECTION 1. A new section is hereby added to the Political Code of the State of California, to be known as section six hundred and twenty-two a, and to read as follows: foreign 622a. Every insurance company or association other than Tax on life, not organized or incorporated under the laws of California, insurance and doing business in this state, and every other insurance companies company, other than life, whose charter may be owned, or a majority of whose stock may be controlled, or whose business shall be carried on in the interest, or for the benefit of any insurance company or association not organized or incorporated under the laws of California, shall annually pay to the insurance commissioner, as taxes, two (2) per cent upon the continued amount of the gross premiums received upon its business done in this state, during the year ending on the preceding 31st day of December, less return premiums, reinsurance in companies or associations authorized to do business in this state and losses actually paid on its business in this state. This section Section 622 shall not be held or construed so as to relieve any company or organization from any tax, fee or other obligation or charge imposed upon it by the provisions of section 622 of this code, but the taxes imposed by said section, and paid to the insurance commissioner by any such company or association under the provisions of said section, shall be deducted from the amount to be paid by such company or association to the insurance commissioner under the provisions of this section. in force. In effect. SEC. 2. This act shall take effect January 1st, 1904, and all of the provisions hereof shall be construed as applying to the business done in the year 1903, and each year thereafter. County board of CHAPTER CCLXI. An act to amend section 1768 of the Political Code of the State of [Approved March 21, 1903.] The people of the State of California, represented in senate and assembly, do enact as follows: SECTION 1. Section 1768 of the Political Code is hereby amended to read as follows: 1768. First-Except in any city and county, there shall be education. a county board of education, which shall consist of the county superintendent of schools and of four other members, appointed by the board of supervisors of the county. Qualifications. Board of supervisors shall appoint. When su perintendent may appoint. Second-A majority of the members appointed by the board of supervisors shall be experienced teachers, holding not lower than grammar school certificates in full force and effect. Third-At their last regular meeting preceding the first day of July, in the year nineteen hundred and three, the board of supervisors shall appoint two persons to serve on said board of education for the period of two years; and thereafter, each and every year, the board of supervisors at the last regular meeting preceding the first day of July, shall appoint two persons to serve on said board of education for the period of two years; provided, that in all counties in which there are one or more high schools at least one of the appointive members of the board of education for such county or counties shall hold a certificate of the high school grade. Fourth-If the board of supervisors of any county refuse or neglect to appoint members of the county board of education, as provided in subdivision three of this section, it shall be the duty of the county superintendent to appoint them. Should a |