ment of statement Auditors. Duty of corporation or association of individuals operating the same. The depots, stations, shops, and buildings erected upon the space covered by the right of way, and all other property owned by such person, corporation, or association of persons, are assessed by the Assessor of the county wherein they are situate. Within twenty days after the first Monday of August, Apportion- the board must apportion the total assessment of the franchise, assessment roadway, roadbed, rails, and rolling stock of each railway to the counties, or cities and counties, in which such railway is located, in proportion to the number of miles of railway laid in such counties, and cities and counties. The board Transmit a must also, within said time, transmit, by mail, to the County to County Auditor of each county, or city and county, to which such apportionment shall have been made, a statement showing the length of the main track of such railway within the county, or city and county, with a description of the said track within the county, or city and county, including the right of way, by metes and bounds, or other description sufficient for identification, the assessed value per mile of the same, as fixed by a pro rata distribution per mile of the assessed value of the whole franchise, roadway, roadbed, rails, and rolling stock of such railway within the State, and the amount apportioned to the county, or city and county. The Auditor must enter the statement on the assessment roll or book of the county, or city and county, and where the county is divided into assessorial townships or districts, then on the roll or book of any township or district he may select, and enter the amount of the assessment apportioned to the county, or city and county, in the column of the assessment book or roll as aforesaid, which shows the total value of all property for taxation, either of the county, city and county, or such township or district. On the fourth Monday in September, the Board of Supervisors must make, and caused to be entered in the proper record book, an order stating and declaring the length of main track of the railway assessed by the State Board of Equalization within the county, the assessed value per mile of such railway, the number of miles of track, and the assessed value of such railway lying in each city, town, township, school and road district, or lesser taxation district in the county, or city and county, through which such railway runs, as fixed by the State Board of Equalization, which shall constitute the assessment value of said property for taxable purposes in such city, town, township, school, road, or other district; and the clerk of the Board of Supervisors must transmit a copy of each order or equalization to the city council, or trustees, or other legislative body of incorporated cities or towns, the trustees of each school district, and the authorized authorities of other taxation districts through which such railway runs. All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes, as the property of individuals within such city, town, township, school, road, and lesser taxation districts, respectively. If the owner of a rail Duty of ors. railway is not satis way assessed by the State Board of Equalization is dissatisfied Procedure with the assessment made by the board, such owner may, at when the the meeting of the board, under the provisions of section three assessment thousand six hundred and ninety-two of the Political Code, factory. between the first Monday in August and the first Monday in September, apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it so as to equalize the same with the assessment of other property in the State. If the board shall increase or lower any assessment previously made by it, it must make a statement to the County Auditor of the county affected by the change in the assessment of the change made, and the Auditor must note such change upon the assessment book or roll of the county, as directed by the board. CHAPTER CCLVII. An Act to amend section seven hundred and fifty-eight of an Act entitled "An Act to provide for the organization, incorporation, and government of municipal corporations," approved March 13, 1883. [Approved April 1, 1897.] The People of the State of California, represented in Senate and SECTION 1. Section seven hundred and fifty-eight of the Act, the title of which is recited in the title hereof, is hereby amended so as to read as follows: libraries, elected. Section 758. The trustees of any free public library created Trustees of or existing in such city under the provisions of an Act entitled free public "An Act to establish free public libraries and reading-rooms," when approved April twenty-sixth, eighteen hundred and eighty, shall be elected by the qualified electors of said city, at a general municipal election to be held therein on the second Monday in April next succeeding the passage and approval of this Act, and shall hold office for the period of four years from Term. and after the Monday next succeeding the day of such election, and until their successors are elected and qualified. In case a vacancy shall occur in the office of trustee of such free public vacancy. library and reading-room, the board of trustees of said free public library and reading-room shall choose a person to fill such vacancy, who shall serve until the next general municipal election, when, if the term does not then expire, a person shall be elected to serve for the remainder of such unexpired term. SEC. 2. This Act shall take effect immediately. Board of protect storm waters. CHAPTER CCLVIII. An Act to provide for the protection and preservation of public highways from damage by storm waters and floods, and to authorize the expenditure of public moneys for the purposes thereof. [Approved April 1, 1897.] The People of the State of California, represented in Senate and SECTION 1. Whenever it appears to the Board of Supervisors Supervise that any public road, in any road district of the county, is in danger of being damaged by storm waters or floods, or whenroads from ever any public highway has already been damaged by storm waters or floods, it is hereby made the duty of the Board of Supervisors to adopt such measures as may be necessary to prevent such damage, or to repair the same; and the Board of Supervisors is hereby authorized to construct flumes, ditches, or canals, for the purpose of carrying off such storm waters or floods to a place of safety, and may condemn the right of way for such flumes, ditches, or canals for such purpose; provided, however, that no more than the sum of one thousand dollars shall be used for such purpose in any one road district of the county in any one year. Appropria deficiency, SEC. 2. All moneys used for the purposes of this Act may be taken from the general road fund of the county. SEC. 3. This Act shall take effect and be in force from and after its passage. CHAPTER CCLIX. An Act making an appropriation to pay the deficiency in the appropriation for the contingent expenses of the Senate, thirtyfirst session, California Legislature. [Approved April 1, 1897.] The People of the State of California, represented in Senate and SECTION 1. There is hereby appropriated out of any moneys tion for in the state treasury not otherwise appropriated, the sum of contingent three hundred twenty-five dollars and seventy-eight cents, to pay Senate, the deficiency in the appropriation for the contingent expenses session. of the Senate, thirty-first session, California Legislature. expenses, thirty-first SEC. 2. The Controller is hereby directed to draw his warrant against the appropriation herein made in favor of the following persons and for the following amounts, to wit: L. H. Pedlar, forty-eight dollars; G. L. Henry, fifty dollars; C. R. Mayhew, fifty dollars; J. L. McComas, fifty dollars; Joseph McAuliffe, forty-five dollars; A. S. Baker, thirty-five dollars; R. A. May, thirty-five dollars; E. J. Niles, twelve dollars and seventy-eight CHAPTER CCLX. An Act making an appropriation for enlarging the laundry of the Southern California State Asylum for the Insane and Inebriates to double its present capacity. [Approved April 1, 1897.] The People of the State of California, represented in Senate and Assembly, do enact as follows: tion to Southern SECTION 1. The sum of two thousand six hundred dollars is Appropriahereby appropriated out of any money in the state treasury not enlarge otherwise appropriated, for the enlarging of the laundry of the laundry, Southern California State Asylum for the Insane and Inebriates California Asylum. to double its present capacity; said sum to be paid to the board of trustees of said asylum. SEC. 2. The Controller of the State is hereby authorized and directed to draw his warrant in favor of the board of trustees of the Southern California State Asylum for the Insane and Inebriates, for the amount and purpose herein specified. SEC. 3. This Act shall take effect immediately. CHAPTER CCLXI. An Act to amend sections eighteen hundred and ninety-five, eighteen hundred and ninety-seven, eighteen hundred and ninety-eight, nineteen hundred, nineteen hundred and twelve, nineteen hundred and thirteen, nineteen hundred and eighteen, nineteen hundred and nineteen, nineteen hundred and twentyfour, nineteen hundred and thirty-six, nineteen hundred and forty-five, nineteen hundred and sixty-two, nineteen hundred and sixty-five, nineteen hundred and sixty-six, nineteen hundred and seventy, nineteen hundred and seventy-three, nineteen hundred and seventy-four, nineteen hundred and seventy-six, nineteen hundred and eighty, nineteen hundred and eighty-one, nineteen hundred and eighty-two, nineteen hundred and eightyfour, nineteen hundred and eighty-six, nineteen hundred and ninety, two thousand and three, two thousand and six, two thousand and seven, two thousand and eighteen, two thousand and twenty-two, two thousand and seventy-six, two thousand and eighty-four, two thousand and ninety-four, two thousand and ninety-nine, and twenty-one hundred and five of the Political Code, and to repeal section twenty-one hundred and one thereof, and to add three new sections thereto, to be known as Citizens subject to military duty. County enroll those subject to duty. sections nineteen hundred and forty-six, two thousand and eight, and two thousand and nine, all relating to the National Guard of California. [Approved April 1, 1897.] The People of the State of California, represented in Senate and SECTION 1. Section eighteen hundred and ninety-five of the Political Code of California is hereby amended to read as follows: 1895. Every able-bodied male citizen 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. Section eighteen hundred and ninety-seven of the Political Code of California is hereby amended to read as follows: 1897. The County Assessor of each county in this State Assessor to 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, two copies of 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. Penalty for part of Assessor. SEC. 3. Section eighteen hundred and ninety-eight of the Political Code of California is hereby amended to read as follows: 1898. If any Assessor, or the Tax Collector of the City failure on 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 counties, and when recovered to be paid into the military fund of the State. If the clerk of Liability of the Board of Equalization neglects or refuses to deliver to the Board of brigadier-general of the brigade to which his county belongs a copy 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. clerk of Equalization. Duty of clerk of Super visors. SEC. 4. Section nineteen hundred of the Political Code of California is hereby amended to read as follows: 1900. The clerk of the Board of Supervisors must deliver to the brigadier-general of the brigade to which his county belongs a copy of such roll, certified by him, within ten days after the Board of Equalization have completed their corrections. |