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3896. The State Board of Equalization may, by Stato an order entered upon its minutes, and certified to the dispense County Auditor of any county in the State, dispense books with the duplicate assessment book in such county, in which event the original assessment book shall perform all the offices of such duplicate, and shall have like force and effect.

NOTE.—This section was added by Act of April 1st,
1872, cited in note to Sec. 18, ante. This entire Title was
put into immediate effect by Act of March 16th, 1872
(Stats. 1872, p. 382.).The following sections of the Penal
Code of Cal. were put into effect in connection with this
Title by the Act above recited.-Stats. 1872, p. 382, Secs.
17, 18, 19, 176; and also the following others, constituting
crimes against the revenue laws, viz: Sec. 424, embez-
zlement and falsification of accounts by public officers;
id. 425, officers neglecting to pay over public moneys;
id. 426, “public moneys," as used in the preceding sec-
tion, defined; id. 427, failure to pay over fines and for-
feitures received, a misdemeanor; id. 428, obstructing
officer in collecting revenue; id. 429, refusing to give
Assessor list of property, or giving false name; id. 430,
making false statements, not under oath, in reference
to taxes; id. 431, delivering receipts for poll taxes, other
than prescribed by law, or collecting poll taxes, etc.,
without giving the receipt prescribed by law; id. 432,
having blank receipts for licenses, etc., other than
those prescribed by law; id. 433, selling undated for-
eign miners' licenses; id. 434, refusing to give name of
persons in employment, etc.; id. 435, carrying on busi-
ness without license; id. 436, unlawfully acting as auc-
tioneer; id. 439, effecting insurance on account of foreign
companies that have not complied with the laws of this
State; id. 440, officer charged with collection, etc., of
revenue, refusing to permit inspection of his books; id.
441, Board of Examiners, Controller, and Treasurer
neglecting certain duties; id. 442, having State arms,
etc. The following Acts were passed at the session of
1871-2, to be found on the pages given below; the most
of them are of a local character. Those passed prior
to March 16th, 1872, are superseded by this Title when
the subject of such enactment is covered by this Title;
those passed subsequently, purporting to amend a
former statute superseded by this Title, are void; and

only those which are enacted independently, subsequent
14_VOL. II.

to March 16th, 1872, have any effect whatever upon the Code, and they supplement its provisions when they are not repealed or superseded.

Tax COLLECTOR.-Alameda, duty concerning delinquent taxes, p. 38; El Dorado, election of, p. 377—this provides for the election of a Tax Collector, passed after the Code, and is now in operation; see Sec. 4106, post; Placer, relative to collection of personal property and poll tax, p. 656; duties of, p. 586.

Taxes, COUNTY.-Alameda, Alameda Township, to be levied in, p. 83; Alameda, delinquent in, p. 38; Alameda, squirrels and gophers, for destruction of, p. 432; Amador, county expenditures for, p. 172; Amador, special continued, p. 698; Butte, road, p. 322; Calaveras, bonded indebtedness, for redemption of, p. 719; Calaveras, road, p. 164; Colusa, road, p. 832; Colusa, special, Supervisors to levy, p. 98; Contra Costa, road, p. 788; El Dorado, County Current Expense Fund, special for, p. 793; El Dorado, road, additional, p. 376; El Dorado, road, property, and poll, p. 373; El Dorado, road, poll, and property, p. 704; Humboldt, road, p. 105; Humboldt, special, p. 541; Inyo, bridge, alternative tax to build, p. 330; Kern, General Fund, special for, p. 699; Kern, McFarland's Toll Road, special to purchase, p. 708; Klamath, boundary line, for survey of, p. 842; Klamath, road from Scott Valley to Sawyer's Bar, p. 552; Lassen, road, poll, and labor, p. 67; Los Angeles, bridge, pp. 211, 480; Marin, Court House and Jail, special for, p. 27; Mariposa, county purposes, additional, p. 30; Mendocino, county buildings, for, p. 25; Mendocino, road, p. 132; Mendocino, wagon road, p. 125; Merced, bridge across Merced River, p. 390; Merced, road, p. 714; Nevada, county road, p. 453; Nevada, road property, p. 456; Placer, road, property, and poll, p. 147; Plumas, county purposes, p. 322; Plumas, hospital, p. 321; Plumas, Red Clover bond interest, p. 770; Plumas, road, poll, and labor, p. 67; Sacramento, road poll, p. 702; Sacramento, Sacramento City and Swamp Land District Number Two, for protection of, p. 514; Sacramento, Sinking Fund, special for, p. 250; Sacramento, Swamp Land Districts Fifty and Fifty-four, special to bonds of, p. 884; San Bernardino, county buildings, for erection of, p. 103; San Diego, county purposes, p. 195; San Francisco, House of Correction, for payment of bonds to build, p. 879; San Francisco, Laguna survey, to pay indebtedness incurred in opening streets within limits of, p. 950; San Francisco, Mongomery Avenue, to pay indebtedness of, p. 181; San Francisco,

Montgomery Avenue bonds, for Sinking Fund, for payment of, p. 919; San Francisco, Montgomery street south, special to pay claims incurred in extending, p. 648; San Francisco, revenue interest, p. 774; San Francisco, school, p. 849; San Joaquin, road special, p. 627; San Joaquin, Swamp Land District Seventeen, special for, p. 906; San Luis Obispo and Santa Barbara, road, pp. 89, 134; San Mateo, road, p. 298; Santa Barbara, bonds of, to pay interest, p. 56; Santa Barbara, bonds of, for redemption, p. 57; Santa Barbara, San Buenaventura School District for, pp. 395, 396; Santa Barbara, Santa Barbara School District for, p. 124; Santa Clara, road, poll, and property, p. 518; Santa Cruz, assessment of 1871 and 1872 legalized, p. 17; Santa Cruz, county purposes, pp. 86, 87; Santa Cruz, squirrels and gophers, for destruction of, p. 92.See Subd. 23, Sec. 4046, post. Siskiyou, road, from Scott Valley to Sawyer's Bar, p. 552; Siskiyou, school, p. 3; Solano, road, p. 4; Sonoma, road property, p. 497; Sonoma, road special, p. 505; Stanislaus, Court House and Jail, for payment of bonds to build, p. 42; Stanislaus, highway and ferry on San Joaquin River, p. 585; Sutter, Court House and Jail, to build, p. 320; Tehama, bridge, p. 535; Tehama, cemetery purposes, p. 872; Tehama, school, p. 130; Trinity, bridge, special for free, p. 414; Trinity, county additional, p. 415; Trinity, surveying purposes, p. 763; Tuolumne, redemption purposes for, p. 284; Tuolumne, Sonora and Mono road bonds to pay, p. 320; Yolo, Plainfield School District, for, p. 699; Yuba, County Wagon Road and Bridge Interest Sinking Fund, p. 663; counties to receive moneys derived from taxing mortgages, p. 762.-See note to Sec. 3761, ante. In certain counties, for destruction of squirrels and gophers, pp. 474-532.-See Subd. 23, Sec. 4046, post. Yolo County, Supervisors to levy special, for county purposes, p. 270.

Taxes, STATE.-Insane Asylum, branch for, p. 680; licenses, to enforce collection of, p. 539; rate of taxation for twenty-fourth and twenty-fifth fiscal years, p. 887; requirements in sales of real property on execution for delinquent taxes, p. 399; State Capitol, for completion of, p. 695; State Normal School, for completion of, p. 672.

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