County Road Property road tax. Payment for toll roads. Obstruction and there make a final settlement with the Assessors for all road poll-tax receipts delivered to them. SEC. 21. The County Treasurer shall place to the credit. of each road district all moneys received by him as apportioned by the Auditor, and shall pay out the same on the warrant of the Auditor, which warrants shall be based upon allowances made by the Board of Supervisors. It shall be the duty of the County Treasurer, on the first Monday in March of each year, to transfer all moneys remaining in any of the District Road Funds, after all outstanding demands against the same have been paid, into a fund to be called the County Road Fund. SEC. 22. At the time of making the levy of State and county taxes of each year, the Board of Supervisors of Placer County may, if in their judgment it is advisable, levy a property tax in any one or more of said road districts, not. to exceed twenty-five cents on each one hundred dollars' worth of taxable property in such district, for road purposes, which shall be levied, assessed, and collected as other taxes are levied, assessed, and collected, and when paid into the treasury shall be apportioned to the several Road Funds of the road districts in which such tax was collected respectively. SEC. 23. Whenever the Board of Supervisors shall levy a property tax for road purposes in any one or more of the road districts, it shall be the duty of the District Assessors of the district or districts in which such road districts are situated, to designate on the assessment roll of his district the road district in which the property assessed thereon is situated, and it shall be the duty of the County Auditor to carry out the amount of tax so levied for road purposes in the several road districts, opposite the names of the owners or the description of such property. SEC. 24. Upon the purchase of any toll road the Board of Supervisors may direct a warrant to be drawn, payable out of the County Road Fund, for the price thereof, and said warrant shall be paid by the County Treasurer, but if there be not sufficient money in said County Road Fund to pay the full amount thereof, he shall pay whatever money there may be in said fund, indorsing the amount on said warrant and taking the receipt of the holder or owner thereof for the amount paid, and until the full amount of said warrant shall be paid all money coming into the said fund shall be set apart for its payment. SEC. 25. If any person shall obstruct any public highway of highways in the County of Placer by felling any tree across the same, or by placing any obstruction thereon, or digging or cutting any ditches or making any excavations under or across any public highway, or obstruct the crossing of any ford, or shall willfully destroy any bridge or causeway, or cause to be removed any plank or timber therefrom, or cut down or injure any tree planted or growing as a shade-tree in any public highway, such person or persons shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not less than twenty nor more than five hundred dollars, in the discretion of the Court; which fine, when collected, shall be placed in the Road Fund of the district in which such misdemeanor was committed. SEC. 26. In case of an action before a Justice of the Peace Costs of for the assessing of damages as provided in this Act, and said action. damages are assessed by the jury at a greater sum than that awarded by the Board of Supervisors, the costs of such action shall be certified to the Board of Supervisors by the Justice before whom the action was had, and the Board, at their first regular meeting thereafter, shall order a warrant drawn on the proper Road Fund for the amount of such costs. SEC. 27. All Acts and parts of Acts conflicting with the provisions of this Act, so far as relates to the County of Placer, are hereby repealed. The general provisions of the Political Code in relation to roads and highways, so far as they do not conflict with the provisions of this Act, are hereby made applicable to roads and highways in the County of Placer. SEC. 28. This Act shall take effect on and after the first Monday in November, A. D. one thousand eight hundred and seventy-six. CHAP. CCCXXII-An Act to provide for the improvement of the public roads in the County of Inyo. [Approved March 23, 1876.] The People of the State of California, represented in Senate and to Road Over seer. SECTION 1. The Board of Supervisors of the County of Supervisors Inyo shall, at their first regular meeting after the passage of point. this Act, appoint a Road Overseer for the County of Inyo, who shall hold his office during their pleasure, not exceeding four years, and until they shall appoint his successor. SEC. 2. Said Road Overseer shall be an elector of the Bond. County of Inyo, shall give an official bond in the sum of two thousand dollars, to be approved and filed as bonds of other county officers are, and shall file with the County Clerk the usual oath of office. SEC. 3. For his services he shall receive the sum of five Salary. dollars per day for each day that he is actually employed in the business of his office. Overseer. SEC. 4. The said Road Overseer shall have the entire Powers of supervision of all the public roads within said Inyo County. Road districts and District Road Overseers in Inyo County are abolished. Overseer. SEC. 5. The said Overseer of Roads, under the direction Duties of of the Board of Supervisors, and pursuant to the order of the Board of Supervisors, must: First-Take charge of the public highways within the county. Second-Keep them clear from obstruction and in good repair. Expendi tures. Road poll-tax. Proceeds, how used. Third-Cause banks to be graded and causeways to be made where necessary, keep the same in good repair, and renew them when destroyed. Fourth-Make quarterly reports to the Board of Supervisors of all labor performed upon said roads, and of all moneys expended. Fifth-Receive and present petitions for new roads, recommend or disapprove of the same, and assist in laying them out. Sixth-To render his bills quarterly for expenditures and services, verified by his oath, which bills shall be audited and allowed or disallowed, as in case of other bills, and shall be paid as herein provided. SEC. 6. The Road Overseer shall not expend, in any three months, over six hundred dollars in any one supervisor district, without previous authority from the Board of Supervisors. SEC. 7. Every male inhabitant of the County of Inyo, over twenty-one years and under fifty-five years of age, must annually pay a road poll-tax of two dollars, provided the same be paid between the first Monday in March and the. first Monday in July, but if not paid prior to the first Monday in July, then it shall be three dollars. SEC. 8. The several provisions of the Political Code for the collection of the State poll-taxes shall be equally applicable to and govern the collection of the road poll-tax. SEC. 9. The proceeds of the road poll-tax shall be paid into the county treasury, and shall constitute a fund to be known as the Road Poll-tax Fund, and shall be paid out on warrants drawn on said fund by order of the Board of Supervisors. The provisions of law applicable to other county warrants shall apply to these. SEC. 10. Warrants shall be drawn on this fund by order of the Board of Supervisors, for such bills as they may from time to time allow the Road Overseer for services and expenditures, but nothing herein shall prevent said Board from ordering the same paid out of the Road Fund, if they deem it expedient. SEC. 11. No other highway taxes or labor shall be required of, or levied upon, or collected from any person in Inyo County, except the tax on property provided by law. SEC. 12. All Acts and parts of Acts in conflict with this Act, so far as they so conflict, are hereby repealed. SEC. 13. This Act shall take effect immediately. CHAP. CCCXXIII.-An Act to amend an Act entitled an Act to provide for the location, construction, and maintenance of public roads in the County of Nevada, approved March twentyfirst, eighteen hundred and seventy-two. [Approved March 23, 1876.] The People of the State of California, represented in Senate and road tax. SECTION 1. Section fourteen of said Act is amended so as County to read as follows: Section 14. Every male resident of Nevada County over twenty-one and under fifty years of age. shall be required to pay to the Collector, or his deputy, the sum of three dollars, in gold or silver coin of the United States, as a county road tax for the year in which said road tax shall be due and shall be demanded, and shall be entitled to and it is hereby made his duty to demand from the Collector a printed road tax receipt, signed by the Auditor and countersigned by the said Collector, in return for and showing the amount so paid to such Collector; and any person, when so applied to, neglecting or refusing to pay such road tax, shall be considered as a delinquent, and the Col- Delinquents. lector may collect said tax from said delinquent by seizure and sale of any personal property owned by such person. The provisions of sections thirty-seven hundred and ninetyone, thirty-seven hundred and ninety-two, thirty-seven hundred and ninety-three, thirty-seven hundred and ninety-four, thirty-seven hundred and ninety-five, and thirty-seven hundred and ninety-six of the Political Code apply to and shall govern such seizure and sale; provided, that any person who may elect to work three days upon the public roads at such time and place as the Road Commissioner may elect shall be entitled to a road tax receipt. The Tax Collector shall fur- Work on nish the contractors with a list of persons in his district so choosing to work, and shall notify such persons to appear and work upon the public roads at such time and place as the contractor may direct, and if the contractor cannot employ such persons, they shall be allowed to work upon any road which the Road Commissioner of the district shall direct; and upon such person performing three days' labor to the satisfaction of the contractor, he shall give such person an order on the Collector, who shall thereupon issue a tax receipt, and at each regular meeting of the Board of Supervisors shall report the number of receipts issued on the order of the contractor, and the Board of Supervisors shall charge the amount of such receipts to the contractors, and the Collector shall be entitled to the same fee as for col- Collector's lecting other road taxes, payable out of the Road Fund; provided, no contractor shall be required to receive more than twenty-five per cent. of the amount of his contract in labor so expended; and provided further, that the provisions of this section, relating to the seizure and sale of the property delinquent, shall apply to all who elect to labor on the roads. fees. Auditor to settle with Collector. roads, but who neglect or refuse to appear and labor at the time and place required by the Road Commissioner. SEC. 2. Section seventeen of said Act is amended so as to read as follows: Section 17. The Auditor shall issue to the Collector annually, upon his entering upon the discharge of his duties, as many road tax receipts as he may require signed, taking his receipt for the same; and the road tax receipts so delivered shall be accounted as so much cash paid him at three dollars each. All moneys collected by the Collector for road tax shall be paid by him on the first Monday of each month into the county treasury for the benefit of the County Road Fund, less ten per cent., which he shall be allowed for the collection of said taxes, and he shall take a receipt therefor from the County Treasurer, whereupon immediately, and upon the day aforesaid, the Collector shall settle with the Auditor, and the road tax receipts returned by him to the Auditor shall be deducted from the amount issued to the Collector as aforesaid. The Collector, in said settlement with the Auditor, must present for filing with said officer his duplicate Treasurer's receipt, showing the moneys so paid into the county treasury, and the Auditor shall credit the Collector with the sums so paid, also making allowance for the fees to which he is entitled by law; and the Collector Liability of shall be liable on his official bond if he or his deputies fail to collect said road tax from each and every person liable to pay said tax, when such tax may and can be collected in the manner hereinbefore provided, for the full amount of said tax and costs of suit, and may be proceeded against in the manner and form provided in the Political Code for the collection of moneys due the county by a like delinquency of the County Tax Collector. Collector. SEC. 3. The provisions of all Acts in conflict with this Act are hereby repealed. SEC. 4. This Act shall take effect and be in force from and after its passage. Powers delegated. Trustees to give notice CHAP. CCCXXIV.-An Act to provide for opening streets in the [Approved March 23, 1876.] The People of the State of California, represented in Senate and SECTION 1. The Town of Alameda shall have the power to open and widen streets and modify the boundaries thereof within its corporate limits, and to assess the expenses of such improvements upon the property benefited, as provided in this Act. SEC. 2. The Trustees must pass a preliminary resolution of intention declaring the intention of the corporation to make the improvement, describing it generally, and also describing the lands immediately benefited by the proposed improvements, |