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cqualized assessment book of the county. In effect March 7, 1881.]

1885. The Board of Supervisors, by an order entered upon its minutes, shall prescribe the form of said bonds, and of the interest coupons attached thereto, and must fix the time when the whole or any part of the principal of said bonds shall be payable, which shall not be more than ten years from the date thereof. [In effect March 7, 1881.]

1886. Said bonds must not bear a greater amount of interest than eightper cent.; said interest to be payable annually, and said bonds must be sold in the manner prescribed by the Board of Supervisors, but for not less than par, and the proceeds of the sale thereof must be deposited in the County Treasury to the credit of the Building Fund of said school district, and be drawn out for the purpose aforesaid, as other school moneys are drawn out. (In effect March 7, 1881.]

1887. The Board of Supervisors, at the time of making the levy of taxes for county purposes, must levy a tax for that year upon the taxable property in such district, for the interest and redemption of said bonds, and such tax must not be less than sufficient to pay the interest of said bonds for that year, and such portion of the principal as is to become due during such year, and in any event must be high enough to raise, annually, for the first half of the term said bonds have to run, a sufficient sum to pay the interest thereon; and during the balance of the term, high enough to pay such annual interest, and to pay, annually, a proportion of the principal of said bonds equal to a sum produced by taking the whole amount of said bonds outstanding and dividing it by the number of years said bonds then have to run; and all moneys so levied, when collected, shall be paid into the County Treasury to the credit of the Building Fund of such district, and be used for the payment of principal and interest on said bonds, and for no other purpose. The principal and interest on said bonds shall be paid by the County Treasurer, upon the warrant of the Auditor, out of the fund provided therefor; and it shall be the duty of the Auditor to cancel and file with the Treasurer the bonds and coupons as rapidly as they are paid. [In effect March 7, 1881.]

1888. If the Board of Supervisors of any county which has issued bonds under the provisions of this Act, shall fail to make the levy necessary to pay such bonds or interest coupons at maturity, and the same shall have been presented to the County Treasurer, and the payment thereof refused, the owner may file the bond, together with all unpaid coupons, with the State Controller, taking his receipt therefor, and the same shall be registered in the State Controller's office; and the State Board of Equalization shall, at their next session, and at each annual equalization thereafter, add to the State tax to be levied in said district, a sufficient rate to realize the amount of principal or interest past due prior to next levy, and the same shall be levied and collected as a part of the State tax, and paid into the State Treasury, and passed to the special credit of such district bond tax, and shall be paid by warrants, as the payments mature, to the holder of such registered obligations as shown by the register in the office of the State Controller, until the same shall be fully satisfied and discharged; any balance then remaining being passed to the general account and credit of said district. 7, 1881.]

POL. CODE-24.

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Enrolled Militia.

$ 1895. Who are subject to military duty.
$1896. Who are exempt from military duty.

§ 1897.

Assessor to enroll persons subject to military duty. Tax
Collector to make enrollment in San Francisco.

$1898. Penalty for dereliction as to enrollment.
§ 1899. Board of Equalization to correct the roll.
§ 1900. Triplicate forwarded to Brigadier General.
$ 1901. Compensation of Assessors.

§ 1902. Muster roll to be made by Brigadier General.

1895. Every able-bodied male inhabitant of this State, except Mongolians and Indians, between the ages of eighteen and forty-five years, not exempt by law, is subject to military duty. But no alien is obliged to serve or bear arms against the State to which his allegiance is due.

Militia, Constitutional provisions as to-in State Constitution. Article devoted to, art. 8. Banners or flags of other State or nation not to be carried, art. 8, §2 (1879). Commissions of officers, Governor to sign, art. 5, § 14: art. 8, § 1. Duty, electors' exemption from on day of election, art. 2, § 3. Fine, no imprisonment for, in time of peace, art. 1, § 15. Governor is Commander-in-Chief of, art. 5, §5; when empowered to call forth, art. 8, §1; to sign commissions, see Commissions. Officers not disqualified for civil office, art. 4, § 20; election or appointment, art. 8, $1; commissions of, see that head. Organization and discipline, Legislature to provide for, art. 8, § 1.

Military-subordinate to civil power, see Const. Cal., art. 1, § 12; same for interdiction of standing army and quartering of soldiers.

1896. The following persons are exempt from military duty and enrollment:

1. Ministers of Religion.

2. Civil and military officers of the United States.

3. Officers of foreign Governments.

4. Civil officers of the State of California.

5. All persons exempted from military duty by the laws of the United States.

1897. The District or County Assessor of each and every revenue district or county in this State must, at the same time in each year when he prepares a roll containing the taxable inhabitants of his district or county, enroll all the inhabitants thereof subject to military duty, which roll must be sworn to by him and delivered to the Clerk of the Board of Supervisors at the same time he delivers the assessment roll. In the City and County of San Francisco the Tax Collector must perform the duties by this section imposed upon Assessors.

1898. If any Assessor, or the Tax Collector of the City and County of San Francisco, neglects or refuses to perform any of the duties required of him by this chapter, he is subject to the same liabilities as are provided by law for a neglect or refusal to perform any of the duties required of him in the assessment of taxes, and, in addition, forfeits not less than three hundred nor more than one thousand dollars, to be sued for in the name of the people of the State by the District Attorney of the respective county, and when recovered to be paid into the Military Fund of the State. If the Clerk of the Board of Equalization neglects or refuses to make and deliver to the Brigadier General of the Brigade to which his county belongs the triplicate of the military assessment roll, as directed in this chapter, he forfeits not less than three hundred nor more than five hundred dollars, to be sued for, recovered, and disposed of in the same manner.

1899. The Board of Equalization must correct the roll at the same time and in the same manner as is prescribed by law for the correction of the assessment roll.

1900. The Clerk of the Board of Supervisors must deliver to the Brigadier General of the Brigade to which his county belongs, a triplicate of such roll, certified by him, within ten days after the Board of Equalization have completed their corrections.

1901. The compensation of Assessors for making out the military roll must be determined by the Boards of Supervisors of the several counties, at the rate of five dollars for each one hundred names of persons returned by the Assessors as subject to military duty.

1902. Each Brigadier General must, on the first Monday in October of each year, make from the rolls received by him a muster roll, showing the number of persons within the limits of his command subject to military duty, the original of which, signed by him, must be filed in his office, and a copy thereof transmitted at once to the Adjutant General.

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