Special tax CHAPTER CLXXIV. An Act to provide for the payment of the debt of Inyo County, and for other purposes. [Approved March 13, 1868.] The People of the State of California, represented in Senate and SECTION 1. The Board of Supervisors in and for the County for Contin- of Inyo, in addition to other taxes which they may levy under gent Fund. Sinking Proposals for surrender of warrants. Redemption authority of law, shall annually levy a special tax of fifteen cents on the one hundred dollars, on the taxable property of Inyo County; and the money derived from said special tax shall constitute a Contingent Fund for the purpose of paying the actual cash outlay of the county officers of said county, and for other contingent expenses of the county, to be paid out by order of the Board of Supervisors. SEC. 2. Said Board of Supervisors shall annually levy a special tax of twelve cents on the one hundred dollars, on the taxable property of said county; and the money derived from said special tax shall constitute a Sinking Fund for the extinguishment of the present and accruing indebtedness of said county, and shall be held and disbursed in pursuance of the provisions of this Act. SEC. 3. Whenever there shall accumulate in the County Treasury, from proceeds of the special tax as provided for in the foregoing section, the sum of two hundred dollars or over, it shall be the duty of the County Treasurer to give at least twenty-one days notice before the regular meeting of the Board of Supervisors, either by publication in some newspaper published at the county seat, or by posting four public notices in four public places in said county, of the amount of money in said Sinking Fund as above provided, and that sealed proposals directed to him and marked "Sinking Fund," for the surrender of county warrants, will be received by him up to the time when the Board of Supervisors and County Treasurer shall commence opening said proposals, as hereinafter provided. SEC. 4. On the first day of the regular meeting of the Board of warrants. of Supervisors, after said twenty-one days notice, between the hours of two and four o'clock P. M., the Board of Supervisors and County Treasurer shall attend at the office of the latter and then and there open all proposals; and the Board of Supervisors shall accept those proposals offered at the lowest rate, and most favorable to the county, for the surrender of county warrants; provided, that no bid for more than par value of said warrants, or any bid, unless accompanied by the warrant or warrants proposed to be surrendered, shall be considered. And provided there be no quorum present to act upon the proposals at the time and place and in the manner specified in this section, then as soon thereafter as there be a quorum present they shall proceed as herein before provided. SEC. 5. If, upon the final settlement of the Sheriff for taxes collected during the year, an amount less than two hundred dollars shall remain in the said Sinking Fund, the Board of Super visors and Treasurer may proceed in the same manner as if there were two hundred dollars in said fund. redeemed. SEC. 6. Whenever any bids are accepted, it shall be the duty Warrants of the County Treasurer to take a description of the number and amount of the warrant or warrants to be redeemed, specifying the amount to be paid each warrant, and make a record thereof in his office; and thereupon the Board of Supervisors shall make an order directing the County Treasurer to purchase the warrants designated in the accepted bids and pay for the same out of the Sinking Fund. Said order shall specify the number and amount of each warrant, and the sum to be paid therefor; and the warrants so redeemed shall be cancelled, as other redeemed warrants, except that the County Treasurer shall write on the face of said warrants purchased the amount paid for the same, and shall sign his name thereto; and said cancelled warrants, together with the order of the Board of Supervisors directing the County Treasurer to purchase said warrants, shall be sufficient vouchers for the County Treasurer in the settlement of his accounts. The bids being at equal rates, the preference shall be given to the person offering the smallest amount of warrants; and the bids and amount of warrants being equal, each shall be accepted pro rata, or as nearly so as possible. The County Treasurer shall return all unaccepted bids, together with the warrants therein contained, to the owners, on demand. SEC. 7. The County Treasurer shall keep a separate account, Account. under the head of "Sinking Fund," of all moneys received from the source specified in the first section of this Act; and the said moneys shall never be used or mixed with other funds. tion. SEC. 8. The Collector of Taxes shall be allowed three per cent., Remunera. and no more, for collecting; and the County Treasurer shall be allowed three per cent., and no more, for receiving and disbursing all money's collected under this Act; provided, the revenue raised under this Act shall not be deemed or taken as a revenue for current expenses, further than as provided in this Act. And whenever the Board of Supervisors shall ascertain that there is no existing indebtedness of the county exceeding the available means on hand to pay the same, then their powers to levy taxes under this Act shall cease. SEC. 9. These taxes shall be collected at the same time and in like manner as other taxes are collected in said county. SEC. 10. This Act shall take effect and be in force from and after its passage. 20 Levy road poll tax. Property road tax. CHAPTER CLXXV. An Act to amend an Act entitled an Act concerning roads and highways in the Counties of Mariposa and Tulare, approved January seven. teenth, eighteen hundred and sixty-six. [Approved March 13, 1868.] The People of the State of California, represented in Senate and SECTION 1. Section four of said Act shall be amended so as to read as follows: Section 4. The said Board shall have power to levy a road poll tax on all able-bodied men, except Indians, between the ages of twenty-one and fifty years, which tax shall not exceed four dollars per annum, payable in coin; provided, that any person liable to pay said tax may pay the same, when called on by the Roadmaster, in labor on the road, under the direction of said master, at the rate of two dollars per day; and having fully worked out his road poll tax, the Roadmaster shall deliver to him a receipt therefor. Said road poll tax shall be levied by the said Board at the same time that other taxes are levied, for the year succeeding, which tax so levied shall be due and payable on or after the first Monday in March thereafter; provided further, that upon the filing of a petition with the said Board, signed by a Roadmaster and ten residents of his road district, praying for an additional road poll tax to be levied in the road district of the Roadmaster so petitioning, the said Board shall have power to levy, from time to time, additional road poll taxes, not exceeding in the aggregate the sum of eight dollars per annum, upon each and every person liable to pay the same within the road district of the Roadmaster so petitioning, which additional tax shall be payable immediately upon its being levied, and in the same manner as other road poll tax, and may be levied at any regular or special meeting of said Board for the three months next ensuing. And said Board may, in their discretion, levy a property tax for road purposes, upon all taxable property in said county, of not more than thirty cents upon the one hundred dollars, which said property tax shall be levied and collected at the same time, in the same manner, and by the same officers, as other property taxes; provided, the said Board may levy the road poll tax for the year eighteen hundred and sixtyeight at any regular or special meeting of the said Board in said year. SEC. 2. This Act shall take effect from and after its passage. CHAPTER CLXXVI. An Act to authorize the County of Sutter to give its bonds to the California Pacific Railroad Company, a corporation organized and working by and under the general railroad laws of this State, and to provide for the payment of said bonds. [Approved March 13, 1868.] The People of the State of California, represented in Senate and SECTION 1. The Board of Supervisors in and for the County Issue bonds. of Sutter are hereby authorized and required to issue the bonds of the County of Sutter, as a donation, for the purpose of aiding in the construction of the California Pacific Railroad from Knight's Landing to Marysville. SEC. 2. The bonds that are authorized to be issued under this Election. Act shall not be issued unless upon a proposition to issue said bonds being submitted to the electors of Sutter County at the next general election, to be held for election of Presidential Electors, the majority of the electors voting upon said proposition shall be in favor of issuing said bonds. And it is hereby made the duty of the Board of Supervisors of said county to submit to the qualified electors at said election the proposition to issue said bonds. Those voting for said proposition shall have written or printed on their ballots "County bonds in aid of the California Pacific Railroad Company-Yes;" and those voting against said proposition shall have written or printed on their ballots "County bonds in aid of the California Pacific Railroad Company-No." Said vote shall be canvassed by the Board of Supervisors of said county at their next meeting after the said election, and the result of said voting shall be entered upon the records of the said Board; and if said proposition shall receive a majority of said votes cast, in favor thereof, it shall be their duty to issue said bonds; and if a majority of said votes are cast against said proposition, it shall not be lawful to issue said bonds. SEC. 3. If the majority of said votes shall be found in favor Preparation of the issue of said bonds, it shall be the duty of the said Board of bonds. of Supervisors to have prepared county bonds to the amount of fifty thousand dollars, each of said bonds being for the amount of one thousand dollars, payable twenty years from the date thereof, bearing interest at the rate of seven per cent. per annum, payable annually, on the first day of January in each year-the principal and interest payable in gold coin of the United States-at the office of the County Treasurer of said county. SEC. 4. None of the said bonds shall be issued to the said Date of company until the road of said company shall be completed, in bonds. good running order, from Knight's Landing to Marysville; and said bonds shall bear date of the day of such completion. Coupons for the interest shall be attached to each bond. SEC. 5. The bonds and their coupons shall be consecutively Description. numbered, signed by the Chairman of the Board of Supervisors, Tax for In the County Treasurer and County Auditor; and when so signed, the County Clerk of said county shall countersign said bonds and affix thereto the seal of the County Court of said county, who shall thereafter deliver the same to the Chairman of said Board of Supervisors; and the fact of such signing, attestation and sealing shall be entered upon the records of said Board of Supervisors, and the said bonds and coupons shall thereupon be delivered by the said Clerk to the President of the said the California Pacific Railroad Company, taking his receipt therefor containing a description of said bonds in the book of records. of the proceedings of the said Board of Supervisors at a regular meeting of the said Board. SEC. 6. It shall be the duty of the said Board of Supervisors terest Fund. of said county, and they are hereby authorized and empowered, to levy a yearly tax, to be styled the "Interest Fund Tax," on the assessed property of said county, sufficient to pay the yearly interest on said county bonds and five per cent. of the principal thereof, to constitute a "Sinking Fund," the same to be assessed and collected at the same time and in the same manner as the other property tax is assessed and collected; and the Treasurer of said county shall pay, or cause to be paid, out of the said Interest Fund, the interest on the said county bonds, as it falls due; and the said five per cent. shall be set apart as a Sinking Pay interest. Fund for the redemption of said bonds. Whenever the amount to the credit of the said Interest Fund shall equal or exceed one thousand dollars, the Treasurer shall apply the same to the purRedemption chase of said bonds from the lowest bidder, provided the same shall be offered at a price not exceeding the par value thereof, upon advertising for twenty days in some newspaper published in said County of Sutter for bids; but if none of said bonds are offered at par, or under, then it shall be the duty of the said Treasurer, with assent and approval of the said Board, to loan the amount standing to the credit of the said Sinking Fund, at interest upon said county bonds, in bonds of this State, or bonds of the United States, payable in gold coin, giving preference in the order named. The said Interest Fund and Sinking Fund shall not be appropriated or applied to any other purposes than those specified in this section." of bonds. Term extended. CHAPTER CLXXVII. An Act supplemental to an Act entitled an Act to provide for changing the location of the California Institution for the Education of the Deaf, Dumb and Blind, approved March thirty-first, eighteen hundred and sixty-six. [Approved March 14, 1868.] The People of the State of California, represented in Senate and SECTION 1. The term of the Commissioners appointed by virtue of said Act is hereby extended, together with all the powers, |