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Street assessments.

said crossing shall be made, and shall be assessed on said lots, one half upon each.

Sixth-The expense incurred for work done at the crossings. of streets on the square portion of such streets, bounded by the side lines of said streets produced, and by the central third of said streets, shall be paid by the owner of the lot cornering on such square portion of such street, and the sidewalks thereon shall be built, and the expense incurred in building thereof shall be paid by said owner. Such expense shall be assessed on said

lot.

SEC. 38. Whenever any expenses for work done by said city or by any contractor shall be assessed on any lands, or whenever the owners of any lands shall become liable to pay the same, the amount of said expenses shall be a lien upon said lands, which shall take precedence of all other liens, and which shall be foreclosed in accordance with the provisions of the Practice Act, except as herein otherwise provided. Suit to foreclose such lien shall be in the name of the City of Petaluma, and said land shall be sold under decree of the Court in accordance with the provisions of said Practice Act and in accordance with law. SEC. 39. The Board of Trustees shall have power to fix the compensation of all city officers and employés not specifically provided for in this Act.

SEC. 40. An Act entitled an Act to incorporate the Town of Petaluma, approved April twelfth, A. D. eighteen hundred and fifty-eight, and all Acts amendatory thereof and supplementary thereto, are hereby repealed; provided, that such repeal shall not affect the validity of anything done under said Act. SEC. 41. This Act shall take effect and be in force from and after its passage.

Franchise.

CHAPTER CCCXXXIII.

An Act to authorize Jerome B. Ford and his associates to construct and maintain a wharf in Mendocino County.

[Approved March 27, 1868.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Jerome B. Ford and his associates and assigns are hereby authorized to construct and maintain, for the period of twenty years from the passage of this Act, a wharf in the bay at the mouth of Big River, in Mendocino County, extending from the northern shore of said bay to a small rocky island, it being the westerly one of the two rocky islands lying side by side and extending out into said bay from opposite the north shore of said bay; thence, from the first mentioned rocky island, out into the bay a sufficient distance and to a sufficient depth of water so that vessels engaged in the commerce of said place can lie alongside thereof to receive and discharge their cargoes; and the right of way for the construction of said wharf is

hereby granted over the lands belonging to the State which may be covered thereby or which may be necessary for the construction and use thereof.

SEC. 2. The said Jerome B. Ford [and his associates and To be comassigns] shall acquire no rights under this Act unless they shall pleted. commence the construction of said wharf within six months,

and complete the same within two years from the date of the passage of this Act.

SEC. 3. Upon the completion of said wharf, the said Jerome Toll and B. Ford, his associates and assigns, shall collect and receive wharfage. such tolls and wharf fees for the use of the same as may be authorized and fixed by the Board of Supervisors of Mendocino County.

SEC. 4. This Act shall take effect immediately.

CHAPTER CCCXXXIV.

An Act to authorize the establishment of a Board of Health in the
City of Sacramento.

[Approved March 27, 1868.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. The Board of Trustees of the City of Sacramento Authorized. shall have power to establish, by ordinance, a Board of Health for the City of Sacramento. Said Board of Health shall consist of five practising physicians, who shall each be graduates of a Medical College of recognized respectablity, and the President of the Board of Trustees shall be ex officio President of the Board of Health.

SEC. 2. The Board of Health shall have a general supervision Powers. of all matters appertaining to the sanitary condition of said city; and full powers are hereby given to said Board to adopt such measures and make such orders and regulations as at any time, in their opinion, the public safety may require, and not in contravention of any law; but such orders and regulations shall not take effect until approved by resolution or order of the Board of Trustees of said city.

SEC. 3. The Trustees of said city shall by ordinance provide, Trustees to in such manner as to them shall seem best, for enforcing such enforce regorders and regulations as the Board of Health shall from time to time adopt.

ulations.

Board.

SEC. 4. The Board of Health now recognized by an ordi- Present nance passed by the Trustees of said city shall continue to perform the duties pertaining to their office until their successors are duly appointed and qualified.

SEC. 5. This Act shall take effect from and after its passage.

Repealed.

CHAPTER CCCXXXV.

An Act to repeal an Act entitled an Act regulating the assessment and taxation of railroads and other roads for revenue purposes, and other matters relating thereto, approved April fourth, eighteen hundred and sixty-four.

[Approved March 27, 1868.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. An Act entitled an Act regulating assessments
and taxation of railroads and other roads for revenue purposes,
and other matters relating thereto, approved April fourth, eigh
teen hundred and sixty-four, is hereby repealed.
SEC. 2. This Act shall take effect immediately.

Authorized.

Assessment roll.

Laws applicable.

CHAPTER CCCXXXVI.

An Act to authorize the Township Assessors of the Townships of White Oak and Mud Springs, in the County of El Dorado, to assess the property belonging to the Placerville and Sacramento Valley Railroad Company in said townships in the year A. D. eighteen hundred and sixty-six, and to provide for the collection of the unpaid taxes thereon for said year.

[Approved March 27, 1868.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. The Township Assessors of the Townships of White Oak and Mud Springs, in the County of El Dorado, are hereby authorized, empowered and required to assess the property belonging to the Placerville and Sacramento Valley Railroad Company in their respective townships in the year eighteen hundred and sixty-six, and to collect the taxes thereon for said year.

SEC. 2. The said assessment shall be made in the respective assessment rolls of said townships, under the caption of "Assessment for eighteen hundred and sixty-six," and shall be kept separate and distinct from the assessment of eighteen hundred and sixty-eight.

SEC. 3. To facilitate the assessment of said property for the year eighteen hundred and sixty-six, and the equalization and collection of taxes thereon, all the laws in force in regard to the assessment, equalization and collection of taxes in said county, except in so far as they may be inconsistent with this Act, are hereby declared to be in force and applicable to the assessment, equalization and collection of taxes authorized by

this Act.

SEC. 4. This Act shall take effect and be in force from and after its passage.

CHAPTER CCCXXXVII.

An Act to amend an Act entitled an Act in relation to roads and Roadmasters in Solano County, approved March twenty-second, eighteen hundred and sixty-four.

[Approved March 27, 1868.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1.

Section one of said Act is hereby amended so as to read as follows:

Section 1. Previous to entering upon the duties of his office, official bonds each Roadmaster in the County of Solano shall give bonds for the faithful performance of his duties, with two sureties, and in such sum as may be established by the Board of Supervisors of said county, said bond to be filed in the office of the County Clerk.

SEC. 2. Section two of said Act is hereby amended so as to read as follows:

Section 2. It shall be the duty of the Roadmaster of each Collection of road district in the County of Solano, upon taking possession of road poll tax his office, to proceed immediately to collect, in gold or silver coin, the sum of two dollars road poll tax from each person in his district liable to pay the same. Said Roadmaster shall give to each person paying said tax a receipt, to be furnished by the Board of Supervisors of said county, for which said receipts said Roadmasters shall be liable on their official bond; and that no labor shall be received for road taxes in said county, nor shall any receipt be issued by any Roadmaster to any person for labor performed on roads.

SEC. 3. Section three of said Act is hereby amended so as to read as follows:

Section 3. To enforce the collection of the poll tax aforesaid, on refusal to the Roadmaster may seize so much of any and every species of pay. personal property whatever claimed by any person liable to and refusing or neglecting to pay his road poll tax, or property in the possession of or due from any other person and belonging to such person so refusing to pay such road poll tax, as will be sufficient to pay such road poll tax and costs of seizure, which costs shall not exceed three dollars; and shall and may sell the same at any time or place, upon giving a verbal notice one hour previous to such sale; and any person indebted to another liable to pay road poll tax, but who has neglected or refused to pay the same, shall be liable to pay said tax for such other person, after service upon him by the Roadmaster of a notice in writing, stating the name or names of the persons so liable and owing road poll tax; and such debtor may deduct the amount thereof, with the costs (and for which he shall be equally responsible) from such indebtedness. The Roadmaster, after deducting the tax for which such property was sold and the costs aforesaid, shall return the surplus, if any, to the owner of the property. A delivery of the possession of the property

Proceeds.

by the Roadmaster to any purchaser at any such sale shall be a sufficient title in the purchaser.

SEC. 4. Section four of said Act is hereby amended so as to read as follows:

Section 4. The funds accruing in the hands of the Roadmaster by the provisions of this Act may be appropriated by him to the necessary repairs of roads and bridges in his district, and he shall report to the Board of Supervisors of Solano County at their regular meetings in February, May, August and November of each year, all receipts and expenditures on account of roads. The Board of Supervisors of said county is hereby authorized to make, by order entered on the minutes of their proceedings, any rules deemed by them proper for the issuance of blank road poll tax receipts, and the manner of settling for the same by the Roadmasters.

SEC. 5. This Act shall take effect from and after its passage, and all Acts or parts of Acts in conflict with the provisions of this Act are hereby repealed, so far as they affect Solano County.

Authorized.

Tax to be levied.

CHAPTER CCCXXXVIII.

An Act to provide for the payment of Mrs. E. Wright salary due her as teacher in Jefferson School District, Number One, in San Mateo County.

[Approved March 27, 1868.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. The School Trustees of Jefferson School District, Number One, and the Trustees of San Bruno School District, Number Eleven, are hereby authorized, at any time after the passage of this Act, to levy such special tax on all the taxable property in said school districts as will raise an amount sufficient to pay Mrs. E. Wright the sum of three hundred and seventy dollars in gold or silver coin and the cost of assessing and collecting said tax.

SEC. 2. Whenever the Trustees of said districts shall agree to levy the tax, as provided in section one of this Act, they shall appoint some suitable person Assessor, whose duty it shall be, within thirty days after his appointment, to assess all the taxable property within said districts and return the assessment roll thereof to said Trustees. After the receipt of said assessment roll by said Trustees, and within ten days thereafter, after giving five days notice thereof, by posting the same on the schoolhouse door in each of said districts, they shall sit as a Board of Equalization for at least one day, with power to hear and determine all complaints against the valuation, as fixed by said Assessor, of any property appearing upon said assessment roll; and said Board of Equalization shall have power to make such modifications and changes, in respect to the valuation as fixed by said Assessor, as they may deem just.

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