dollars for the payment of the interest on the funded debt of eighteen hundred aud fifty-one; thirteen cents on each one hundred dollars, for the payment of the interest on the funded debt of eighteen hundred and fifty-two; six cents on each one hundred dollars for the payment of the interest on the funded debt of eighteen hundred and fifty-five; four cents on each one hundred dollars, for the payment of the interest on the School Fund debt, and one cent on each one hundred dollars, for the payment of the interest on the State Prison Bonds, and to create a fund for their ultimate redemption. All the above interest tax shall be paid in legal coin of the United States. The remaining thirty-one cents on each one hundred dollars, shall be collected as other State taxes are by law required to be collected, and shall be paid into the General Fund; and such county tax, not exceeding fifty cents on each one hundred dollars, as the Supervisors of each county may direct to be levied, for the purpose of paying county indebtedness, and such special tax as may by law be authorized to be collected by any county in the State, shall be levied for county purposes upon the objects of taxation hereinafter in this article named. amended. SEC. 2. That section fourth of said Act is hereby amended so as to Section 4 read as follows: Section fourth. There shall be levied and collected License tax. a quarter yearly license tax, as follows: First, from each proprietor or keeper of a Billiard Table, not kept for the exclusive use of the owner and his family, for each table, fifteen dollars per quarter; for a Nine or Ten-Pin, or Bowling Alley, ten dollars for each alley, license to be granted for a term not less than three months, to be paid to the County Treasurer, one half for the use of the State, and one half for the use of the county. Second, from a Manager or Lessee of every Theater, ten dollars per day if granted for a less term than one month; if granted for one month, two hundred dollars shall be paid; if granted for three months, four hundred dollars; if granted for one year, twelve hundred dollars; and for each exhibition of Serenaders, or Opera, or Concert Singers, the same pay for license as required for theatrical performances, to be paid to the County Treasurer, one half for the use of the State, and one half for the use of the county. Third, for each Caravan, Menagerie, the exhibition for pay of Bull and Bear, or any collection of animals for public amusement, twenty dollars for each exhibition; and for each show of any figures, and for each Circus, Rope or Wire dancing, or Sleight of Hand exhibition for reward, ten dollars per day, to be paid to the County Treasurer, one half for the use of the State, and one half for the use of the county. Fourth, from each and every Insurance Company, incorporated by laws of this State, and transacting an insurance business therein, twenty-five dollars per quarter year, payable to the County Treasurer for State purposes. Fifth, from each and every Insurer or Insurance Company, foreign or otherwise, not chartered by this State, and transacting an insurance. business herein, or agent or agents thereof, one hundred dollars per quarter payable to the County Treasurer for State purposes. Section 10 amended. SEC. 3. That section tenth of said Act is hereby amended so as to read as follows: Section tenth. Every person who shall sell or Tax on business. vend any goods, wares or merchandize, wines or distilled liquors, drugs or medicines, jewelry, or wares of precious metals, and persons who keep horses or carriages for rent or hire, except mules, horses or animals used in transportation of goods, shall obtain from the Treasurer of the county in which such business may be transacted, for any or all the branches of business herein enumerated, a license for the transaction of Classified. Proviso. Section 11 amended. Liquor dealers. Section 13 amended. such business at the following rates, to wit: all persons dealing as aforesaid shall be classed according to the amount of the average of monthly sales or rents effected in the following manner: that is to say, those who are estimated to make average monthly sales to the amount of one hundred thousand dollars or more, shall constitute the first class; of seventy-five thousand dollars, and less than one hundred thousand dollars, shall constitute the second class; of fifty thousand dollars, and less than seventy-five thousand dollars shall constitute the third class; of forty thousand, and less than fifty thousand dollars, shall constitute the fourth class; of thirty thousand and less than forty thousand dollars, shall constitute the fifth class; of twenty thousand, and less than thirty thousand dollars, shall constitute the sixth class; of ten thousand and less than twenty thousand dollars, shall constitute the seventh class; of five thousand and less than ten thousand dollars, the eighth class; of one thousand and less than five thousand dollars, the ninth class; of all amounts under that sum, the "tenth class." The license for the first class shall be given upon the payment of fifty dollars per month; for the second class, thirty-seven dollars and fifty cents per month; for the third class, twenty-five dollars per month; for [the] fourth class, twenty dollars per month; for the fifth class, fifteen dollars per month; for the sixth class, ten dollars per month; for [the] seventh class, seven dollars and fifty cents per month; for [the] eighth class, five dollars per month; for the ninth class, three dollars seventy-five cents per month; for [the] tenth class, two dollars and fifty cents per month; provided, that the sale of liquors or wines by persons licensed under this section shall not be in less quantity than one quart measure. moneys collected for licenses, provided to be granted by this and the preceeding section of this article, shall be paid to the County Treasurer for State purposes, except classes ninth and tenth, which shall be paid into the county Treasury for county purposes. The Auditor shall furnish the Treasurer with blank licenses for each class, for which he shall take a receipt, and the Treasurer shall settle such accounts with the Auditor as often as once in each month; provided, that in the counties of Klamath and Humboldt, the Treasurer may deliver to the Sheriff blank licenses; provided, the Treasurer shall be responsible for the same, and the Sheriff shall make no extra charge for collection. The SEC. 4. That section eleven of said Act is hereby amended so as to read as follows: Section eleven. All tavern or inn keepers, and all persons who may sell or dispose of any spirituous, malt or fermented liquors or wines, in less quantities than one quart, shall, before the transaction of any such business, take out a license or licenses from the County Treasurer, as prescribed in this Act, and make therefor the following payment, to wit: Those making sales to the amount of ten thousand dollars or more as a monthly average, shall constitute the first class; sales to the extent of five thousand, and not exceeding ten thousand dollars as a monthly average, shall constitute the second class, and all sales less than five thousand dollars, shall constitute the third class; the license to be paid by the venders of the first class, shall be forty dollars per month; of the second class, shall be twenty dollars per month; of the third class, shall be five dollars month. The moneys collected for licenses, provided to be granted by this section, shall be paid into the County Treasury for county purposes. per SEC. 5. That section thirteenth of said Act is hereby amended so as to read as follows: Section thirteenth. The licenses provided to be granted by this article shall be granted for three, six and licenses. licenses. twelve months, at the option of the party applying for such licenses. Terms of Every person who shall transact or carry on any business specified in penalties for this article, without first procuring the license required, for each and violations. every offense shall be liable to an action in the name of the County or of the State, as the case may be, in any court of competent jurisdiction, for double the amount of [the] required license, with cost of prosecution; and it is hereby made the duty of the District Attorney to prosecute the suits provided for in the articles two, three and four of this Act, and violations of the provisions of article two; and in case judgment shall be obtained against the party prosecuted, the court shall tax as cost, against the defendant, the sum of fifteen dollars as District Attorney's fees, and include the same in the judgment; and the moneys, less Attorney's fees, when received, shall be paid to the County Treasurer, for State or County purposes, as the case may be. The County Auditor shall, at least once in three months, forward to Abstract of the Controller of State a full abstract of all licenses granted; to whom granted; and the amount of money paid on account of the same; the Controller shall thereupon charge the County Treasurer with the amount thereof, and the County Treasurer is hereby authorized and empowered to administer any oath which he may deem. necessary to require of parties in order to determine the amount of business transacted. The Controller of State shall cause to be Printed licenses printed a sufficient number of licenses, of all classes mentioned in this article, for three, six and twelve months, filled out completely, except a blank for the name of the County and of the County Auditor. Each license shall also contain a blank receipt, to be signed by the County Treasurer on delivery of said license to the purchaser thereof. He shall forward to the Auditor of each County a sufficient number of blanks for the use of said County, which shall be charged to said Auditor on the Controller's books. The Auditor, from time to time, shall deliver to the Treasurer as many of such licenses as may be required, and shall sign the same, and charge them to the County Treasurer, specifying the class of licenses in his charge. At Licenses not the end of each month, the Treasurer shall return to the Auditor all licenses not issued, and the Auditor shall charge him with the amount of money received for licenses issued, and open a new account with the Treasurer for the next month. Once in three months the Auditor shall report to the Controller of State the number of licenses issued by the Treasurer of [for] the preceding three months, and the amount of money paid for the same, and the Controller shall hold the Auditor responsible, on his official bond, for all licenses and receipts issued to him under this article, not accounted for or returned. If either the Auditor or Treasurer Penalty for false license. shall issue, have in his possession, or put in circulation any other licenses than those forwarded to the Auditor by the Controller, the person so offending shall be liable to indictment for a felony, and, on conviction, be sentenced to imprisonment in the State Prison for a term not less than one year nor more than four years. issued. amended. SEC. 6. That section forty of said Act is hereby amended so as Section 40 to read as follows: Section forty. Each male inhabitant of this Poll Tax. State, over twenty-one years of age and under fifty years of age, and not by law exempt from poll tax, shall pay a poll tax each year, for the use of the State and County, of three dollars; forty per cent. of the net proceeds of which shall be paid into the County Treasury for County purposes, the remaining sixty per cent. of the net pro Proviso. Section 49 amended. Poll Tax-How collected. Section 62 amended. Stock in incorporated companies. Section 63 amended. Personal estate. Section 109 amended. Auditor to report. Power of ceeds to be paid into the County Treasury for the use of the State; provided, he shall pay the same to the Assessor or his deputy, on demand; and upon the neglect or refusal of such inhabitant to pay said poll tax on demand, then the Assessor or his deputy may, in his discretion, proceed to enforce the collection of the same in the manner provided for in section forty-nine of article seven of said Act. SEC. 7. Section forty-nine of said Act is hereby amended so as to read as follows: Section forty-nine. To enforce the collection of poll taxes as provided in this Act, the Assessor may seize so much of any and every species of property, right, claim or possession whatever, claimed by any person liable to and refusing or neglecting to pay his poll tax, or in the possession of or due from any other person and belonging to such person so refusing to pay such poll tax, as will be sufficient to pay such poll tax and costs of seizure; and shall and may sell the same at any time or place, upon giving a verbal notice one hour previous to such sale; and any person indebted to another, liable to poll tax, who shall neglect or refuse to pay the same shall be liable to pay the same for such other person, after service upon him by the Assessor of a notice, in writing, stating the name or names of the person or persons so liable and owing poll tax, and may deduct the amount thereof from such indebtedness. The Assessor, after having deducted the poll tax for which such property was sold, and the necessary fees and costs of sale, shall return the surplus of proceeds to the owners of the property. A delivery of the possession of the property by the Assessor to any purchaser at any such sale, shall be a sufficient title in the purchaser without the execution of a deed therefor by the Assessor. SEC. 8. That section sixty-two of said Act is hereby amended so as to read as follows: Section sixty-two. The owner or holder of stock in any incorporated company, liable to taxation on its capital, shall not be taxed as an individual for such stock; but the property of every private or incorporated company shall be taxed in the county where the property is situated. SEC. 9. That section sixty-three of said Act is amended so as to read as follows: Section sixty-three. Every person shall be listed, in the county where he resides, for all personal estate owned by him in such county, including all real and personal estate in his possession or under his control, as trustee, guardian, executor or administrator; provided, that all property shall be assessed and taxed in the county wherein such property is situate, without respect to the residence of the owner thereof. SEC. 10. Section one hundred and nine of said Act is amended so as to read as follows: Section one hundred and nine. The County Auditor shall make a quarterly report to the Controller of State, of the amount of moneys in the County Treasury belonging to the State. For this purpose he is empowered to examine the books of the Treasurer and administer the oath as to their correctness, and the Treasurer shall also, at the time of such examination, make and subscribe an affidavit that all the moneys received by him have been properly entered into the books submitted for examination. The Controller of State shall forward to the County Auditor blank forms, to be used by such officers in making reports required of them Duty of County in this Act. It shall be the duty of the County Treasurer, in all cases, when payment of any money is made by them into the State Treasurer. Treasury, to produce to the Controller of State a report from the County Auditor, together with a duplicate thereof, stating specifically the amount due the State from each particular source of revenue; the original to be filed with the Controller of State, who shall enter upon the same, and also upon the duplicate, the cash or warrants, as the case may be, paid the Treasurer of State, and also the commission and mileage allowed to the County Treasurer on said payments. The County Treasurer shall file the duplicate report with the County Auditor of his County, whereupon the Auditor shall balance the Treasurer's account. No settlement shall be made with any County Treasurer, or money received from any County Treasurer, except in strict conformity with this section and with section ninety-eight of this Act. CHAPTER CXLII. AN ACT For the Relief of the California State Agricultural Society. [Approved April 27, 1855.] The People of the State of California, represented in Senate and SECTION 1. The sum of fifteen hundred dollars is hereby appropri- Appropriation. ated for the use and benefit of the State Agricultural Society, out of any funds not otherwise appropriated; and the Controller of State is hereby authorized to draw his warraut on the General Fund for the aforesaid amount, upon his receiving from the Treasurer of said Agricultural Society the proper vouchers for the same. 12 |