commenced on its own motion, or on motion of any party interested therein, whether named in the complaint as a party or not, unless summons shall have been issued within one year; and all such actions shall be in like manner dismissed, unless the summons shall be served and return thereon made within three years after the commencement of said action. But all such actions may be prosecuted, if appearance has been made by the defendant or defendants within said three years, in the same manner as if summons had been issued and served.

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

CHAPTER XXVII.

An Act to amend an Act entitled "An Act to authorize the husband or wife, or next of kin, of a deceased person, to collect and receive of any savings bank any deposit in such bank, when the same does not exceed the sum of three hundred dollars," approved February 18, 1874.

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. The surviving husband or wife of any deceased person, or if no husband or wife be living, then the next of kin of such decedent, may, without procuring letters of administration, collect of any bank any sum which said deceased may have left on deposit in such bank at the time of his or her death; provided, said deposit shall not exceed the sum of five hundred dollars.

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

Section 2. Any bank, upon receiving an affidavit stating that said depositor is dead, and that affiant is the surviving husband or wife, as the case may be, or stating that said decedent left no husband or wife, and that affiant is next of kin of said decedent, and entitled to distribution, and that the whole amount that decedent left on deposit in any and all banks of deposit in this State does not exceed the sum of five hundred dollars, may pay to said affiant any deposit of said decedent, if the same does not exceed the sum of five hundred dollars, and the receipt of such affiant shall be a sufficient acquittance therefor.

SEC. 3. Any person who shall make a false affidavit in regard to the matters specified in this Act, shall be deemed to be guilty of perjury.

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

[Became a law, under constitutional provision, without Governor's approval, March 8, 1895.]

CHAPTER XXVIII.

An Act to amend sections two, six, eleven, fifteen, seventeen, and eighteen of an Act entitled "An Act to establish a tax on collateral inheritances, bequests, and devises, to provide for its collection, and to direct the disposition of the proceeds," approved March 23, 1893.

[Approved March 9, 1895.]

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

SECTION 1. Section two of an Act entitled "An Act to establish a tax on collateral inheritances, bequests, and devises, to provide for its collection, and to direct the disposition of the proceeds," approved March twenty-third, eighteen hundred and ninety-three, is hereby amended to read as follows:

Section 2. When any grant, gift, legacy, or succession upon which a tax is imposed by section one of this Act shall be an estate, income, or interest for a term of years, or for life, or determinable upon any future or contingent event, or shall be a remainder, reversion, or other expectancy, real or personal, the entire property or fund by which such estate, income, or interest is supported, or of which it is a part, shall be appraised immediately after the death of the decedent, and the market value thereof determined, in the manner provided in section eleven of this Act, and the tax prescribed by this Act shall be immediately due and payable to the Treasurer of the proper county, and, together with the interest thereon, shall be and remain a lien on said property until the same is paid; provided, that the person or persons, or body politic or corporate, beneficially interested in the property chargeable with said tax, may elect not to pay the same until they shall come into the actual possession or enjoyment of such property, and in that case such person or persons, or body politic or corporate, shall execute a bond to the people of the State of California, in a penalty of twice the amount of the tax arising upon personal estate, with such sureties as the said Superior Court may approve, conditioned for the payment of said tax, and interest thereon, at such time or period as they or their representatives may come into the actual possession or enjoyment of such property, which bond shall be filed in the office of the County Clerk of the proper county; provided further, that such person shall make a full and verified return of such property to said Court, and file the same in the office of the County Clerk within one year from the death of the decedent, and within that period enter into such security, and renew the same every five years.

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

Section 6. Any administrator, executor, or trustee having in charge or trust any legacy or property for distribution, subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money he shall collect the tax thereon,

upon the market value thereof, from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon; and whenever any such legacy shall be charged upon or payable out of real estate, the executor, administrator, or trustee shall collect said tax from the distributee thereof, and the same shall remain a charge on such real estate until paid; if, however, such legacy be given in money to any person for a limited period, the executor, administrator, or trustee shall retain the tax upon the whole amount; but if it be not in money he shall make application to the Superior Court to make an apportionment, if the case require it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require.

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

Section 11. When the value of any inheritance, devise, bequest, or other interest subject to the payment of said tax is uncertain, the Superior Court in which the probate proceedings are pending, on the application of any interested party, or upon his own motion, shall appoint some competent person as appraiser, as often as and whenever occasion may require, whose duty it shall be forthwith to give such notice, by mail, to all persons known to have or claim an interest in such property, and to such persons as the Court may by order direct, of the time and place at which he will appraise such property, and at such time and place to appraise the same and make a report thereof, in writing, to said Court, together with such other facts in relation thereto as said Court may by order require to be filed with the Clerk of said Court; and from this report the said Court shall, by order, forthwith assess and fix the market value of all inheritances, devises, bequests, or other interests, and the tax to which the same is liable, and shall immediately cause notice thereof to be given, by mail, to all parties known to be interested therein; and the value of every future or contingent or limited estate, income, or interest shall, for the purposes of this Act, be determined by the rule, method, and standards of mortality and of value that are set forth in the actuaries' combined experience tables of mortality for ascertaining the value of policies of life insurance and annuities, and for the determination of the liabilities of life insurance companies, save that the rate of interest to be assessed in computing the present value of all future interests and contingencies shall be five per centum per annum; and the Insurance Commissioner shall, on the application of said Court, determine the value of such future or contingent or limited estate, income, or interest, upon the facts contained in such report, and certify the same to the Court, and his certificate shall be conclusive evidence that the method of computation adopted therein is correct. The said appraiser shall be paid by the County Treasurer out of any funds that he may have in his hands on account of said tax, on the certificate of the Court, at the rate of five dollars

per day for every day actually and necessarily employed in said appraisement, together with his actual and necessary traveling expenses.

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

Section 15. Whenever the Treasurer of any county shall have reason to believe that any tax is due and unpaid under this Act, after the refusal or neglect of the persons interested in the property liable to said tax to pay the same, he shall notify the District Attorney of the proper county, in writing, of such failure to pay such tax, and the District Attorney so notified, if he have probable cause to believe a tax is due and unpaid, shall prosecute the proceeding in the Superior Court, as provided in section fourteen of this Act, for the enforcement and collection of such tax.

SEC. 5. Section seventeen of said Act is hereby amended to read as follows:

Section 17. Whenever the Superior Court of any county shall certify that there was probable cause for issuing a citation, and taking the proceedings specified in section fifteen of this Act, the State Treasurer shall pay, or allow, to the Treasurer of any county, all expenses incurred for services of citation, and his other lawful disbursements that have not otherwise been paid.

SEC. 6. Section eighteen of said Act is hereby amended to read as follows:

Section 18. The County Clerk of each county shall keep a book in which he shall enter the values of inheritances, devises, bequests, and other interests subject to the payment of said tax, and the tax assessed thereon, and the amounts of any receipts for payments thereon filed with him, which books shall be kept by him as public records.

SEC. 7. This Act shall go into effect on and after its approval.

CHAPTER XXIX.

An Act to amend section four hundred and eighty-seven of an Act entitled "An Act to establish a Penal Code," approved February 14, 1872, defining grand larceny.

[Approved March 9, 1895.]

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

SECTION 1. Section four hundred and eighty-seven of the Penal Code of the State of California is amended hereby so as to read as follows:

487. Grand larceny is larceny committed in either of the following cases:

1. When the property taken is of a value exceeding fifty dollars.

2. When the property is taken from the person of another. 3. When the property taken is a horse, mare, gelding, cow, steer, bull, calf, mule, jack, or jenny.

CHAPTER XXX.

An Act to amend section two thousand two hundred and eighteen of the Political Code of the State of California, relating to the commitment of insane persons.

[Approved March 9, 1895.]

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

SECTION 1. Section two thousand two hundred and eighteen of the Political Code of the State of California is hereby amended so as to read as follows:

2218. The insane person, together with the order of the Judge and certificate of the physicians, must be delivered to the Sheriff of the county, and by him must be delivered to the officer in charge of the insane asylum; but no female insane person shall be taken to the asylum without the attendance of some other female, or some relative of such insane person. SEC. 2. This Act shall take effect immediately.

CHAPTER XXXI.

An Act to amend section six hundred and seventy-one of the Code of Civil Procedure, relating to the lien of judgments, their enforcement and revivor.

[Approved March 9, 1895.]

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

SECTION 1. Section six hundred and seventy-one of the Code of Civil Procedure is hereby amended so as to read as follows: 671. Immediately after filing the judgment roll, the Clerk must make the proper entries of the judgment, under appropriate heads, in the docket kept by him; and from the time the judgment is docketed it becomes a lien upon all the real property of the judgment debtor not exempt from execution in the county, owned by him at the time, or which he may afterwards acquire, until the lien ceases. The lien continues for five years, unless the enforcement of the judgment be stayed on appeal by the execution of a sufficient undertaking as provided in this Code, in which case the lien of the judgment and any lien by virtue of an attachment that has been issued and levied in the action ceases.

SEC. 2. This Act shall take effect immediately.