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Amount, how fixed,

Excess to be returned.

Excess to be the proceeds of any such sale must be returned to the owner returned to of the property sold, and until claimed must be deposited in

the city treasury, subject to the order of the owner, heirs, or
assigns.
SEC. 9. The unsold portion of any property may be left

.
at the place of sale at the risk of the owner.

SEC. 10. The City Assessor shall be governed, as to the amount of taxes to be by him collected on personal property, by said city rate of the preceding year.

SEC. 11. When the rate is fixed for the year in which such collection is made, then if a sum in excess of the rate has been collected, the excess must be repaid to the person

from whom the collection was made or to his assignee. Deficiency, Sec. 12. If a sum less than the rate fixed has been col

lected, the deficiency must be collected as other taxes on per

sonal property are collected. Duty of

SEC. 13. The Assessor, on the first Monday of each month, must make a settlement with the City Clerk, and must pay into the city treasury all moneys collected by him for such

taxes during the preceding month. Duty of SEC. 14. The City Clerk must, as soon as the assessment

roll for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof.

SEC. 15. As soon as the rate of taxation for the year is fixed, the City Clerk must note, in connection with the entry made under the provisions of the preceding sections his Act, the amount of the excess or deficiency.

Sec. 16. This Act shall take effect immediately.

how collected.

Assessor.

City Clerk.

Same.

Provision for deficiency made.

CHAP. XLIV.-An Act to authorize the Board of Supervisors

of the City and County of San Francisco to make provision for deficiency in the Street Department Fund of fiscal year eighteen hundred and seventy-seven and seventy-eight.

[Approved February 1, 1878.] The People of the State of California, represented in Senate and

Assembly, do enact as follows: SECTION 1. The Board of Supervisors of the City and County of San Francisco are hereby authorized and empowered, in estimating the amount required for the Street Department Fund for the fiscal year eighteen hundred and seventyeight and seventy-nine, to include in said estimate any amount, not to exceed in the aggregate the sum of one hundred thousand dollars, that may remain due or unpaid for street work performed or contracted for on accepted streets, from and including the third day of December, eighteen hundred and seventy-seven; and in the same manner and at the same time as other taxes in said city and county are levied, to make such levy upon the taxable property of said city and county for the fiscal year eighteen hundred and seventy-eight and seventy-nine as may be sufficient to pay off said one hundred thousand dollars.

SEC. 2. The Auditor of the City and County of San Fran- Auditor to cisco is hereby authorized and empowered, upon receiving audit sume. demands on the treasury, allowed and ordered paid by the Board of Supervisors of said city and county, under the provisions of this Act, for street work performed, to audit the same.

Sec. 3. Nothing in this Act shall be so construed as authorizing the Board of Supervisors, or other officers of said city and county, to contract any liability, or audit or pay any demands, other than provided for by this Act, after the expiration of the fiscal year eighteen hundred and seventy-sevenseventy-eight, in excess of the amounts prescribed by statute.

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

CHAP. XLV.-[See volume of Amendments to the Codes.]

bonds.

CHAP. XLVI.-An Act to provide for the payment of certain outstanding road bonds of Plumas County.

[Approved February 1, 1878.] The People of the State of California, represented in Senate and

Assembly, do enact as follows: SECTION 1. The Board of Supervisors of Plumas County Board of

. are hereby authorized to issue and sell road bonds to an Supervisors amount not exceeding twelve thousand dollars, payable at sell road the option of the said Board of Supervisors at any time within twenty years from the date of the issuance of said bonds, in gold coin of the United States, and to bear interest at the rate of eight per cent. per annum, payable annually, on the first day of March of each year, in gold coin of the United States.

SEC. 2. Said bonds shall be in sums of not less than one Denominahundred dollars nor more than five hundred dollars, and tonds? shall be signed by the Chairman of the said Board and the Treasurer of said county, and shall have the seal of the Board affixed thereto by the Clerk of said Board. Coupons for the interest shall be attached to each bond, signed by the Chairman of said Board and the Treasurer of said county.

SEC. 3. Before the sale of said bonds, the said Board shall, Sale of at a regular meeting of the Board, cause to be entered on the record thereof an order directing the sale of a specified amount of said bonds, and the day and the hour of such sale, and shall cause a copy of such order to be inserted in a newspaper published in said county, for at least four weeks,

.

bonds.

Amount of

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Proceeds of sale.

and in any other newspaper published in the State, at their
discretion, and a notice that sealed proposals will be received
by said Board for the purchase of said bonds on the day and
hour named in said order. The said Board shall open all
sealed proposals received by them, and shall award the pur-
chase of said bonds to the highest responsible bidder or bid-
ders; provided, that the said Board may reject all bids; and
provided further, that no bonds shall be sold for less than
ninety-five cents in gold coin on the dollar, par value.
SEC. 4. The said Board may sell bonds at not less than

.
par value without the notice provided for in the previous
section.

SEC. 5. The amount of bonds sold, their number, date, be recorded and amount, shall be entered upon the records of said Board,

in a book kept for that purpose, and a certified copy of such entries shall be furnished the Treasurer by the Clerk of said Board.

SEC. 6. The proceeds of the sale of said bonds shall be paid into the county treasury, to the credit of the “Bond Fund” provided for by the provisions of an Act of the Legislature of the State of California entitled “An Act authorizing the Board of Supervisors of Plumas County to aid in constructing certain wagon roads in said county, approved March thirty-first, one thousand eight hundred and sixty-six; and the County Treasurer shall proceed immediately to apply said money to the redemption of all bonds outstanding against Plumas County, issued under the provisions of said entitled Act, said bonds to be paid and canceled in all respects as is provided by sections twenty and twenty-one of said Act.

SEC. 7. Until all the bonds issued under the provisions of this Act are redeemed, the Board of Supervisors are hereby authorized, and it shall be their duty, to levy annually, at the same time and in the same manner that other county taxes are levied, a tax on all the taxable property in the county, sufficient to pay the interest on said bonds. Said tax, when collected, shall constitute a fund for the payment of the interest on said bonds, and shall be called the “Redemption Road Bond Interest Fund;" and if any interest shall be due on said bonds, and there be no money in the said fund to pay the same, the Board of Supervisors shall order the Treasurer to transfer from any or all other funds of said county, except the School Fund, a sufficient sum to pay said interest. All moneys remaining in the said interest fund after all interest has been paid shall be applied to the redemption of bonds as hereinafter provided.

SEC. 8. The Board of Supervisors may, at their discretion, in each year, until the year eighteen hundred and ninetysix, levy a tax, not to exceed in each year three cents on each one hundred dollars in value, on all taxable property in said county. The said tax, when collected, shall constitute a fund, which shall be called the “Redemption Road Bond Fund," and whenever there shall be in said fund five hundred dollars, or over, the Treasurer shall advertise in a newspaper published in said county, for the space of three weeks,

Interest
Fund.

Redemption
Fund.

for sealed proposals for the redemption of said bonds, and Notice of in one week from the expiration of the time of such pub- redemption. lication the said Treasurer shall open the sealed proposals, and shall pay the bonds offered at the lowest price as far as the money in said fund will go; provided, that no bids shall be considered for more than par value of said bonds. Should no proposals be made for par value, or less, then the money in said fund shall be used for the redemption of said bonds, according to the number of their issue, of which the Treasurer shall give notice by publication as aforesaid; and after four weeks from the first publication of said notice the bonds so proposed to be redeemed shall cease to draw interest.

SEC. 9. In the year eighteen hundred and ninety-six, the Provision of said Board are authorized, and it shall be their duty, to levy burstanding a tax sufficient to pay one-half of the bonds then outstand- bonds. ing and not paid; and in the year eighteen hundred and ninety-seven, they shall provide in the same manner for the payment of all bonds issued under this Act and then not paid.

Sec. 10. Whenever any bonds shall have been paid, the Treasurer shall mark the same * Canceled,” over his signature, and return the same to the Board of Supervisors, with the interest coupons not then due attached.

Sec. 11. This Act shall take effect and be in force from and after its passage.

payment of

CHAP. XLVII.-An Act to amend an Act entitled an Act to

enable the Board of Supervisors of the County of Alameda to erect the county buildings of said county upon Washington and Franklin Plazas, in the City of Oakland, approved February fourth, eighteen hundred and seventy-four.

[.\pproved February 6, 1878.] The People of the State of California, represented in Senate and

Assembly, do enact as follows: SECTION. 1. Section three of an Act entitled an Act to enable the Board of Supervisors of the County of Alameda to erect the county buildings of said county upon Washington and Franklin Plazas, in the City of Oakland, approved February fourth, eighteen hundred and seventy-four, is hereby amended so as to read as follows: Section 3. In Reconvey. case such plazas shall be conveyed to the County of Alameda, ac in caso as herein before provided, and the same or either of them usage. shall not be occupied by the County of Alameda for the purposes aforesaid, within six years from the delivery of such grant, the City of Oakland may have and maintain an action against the County of Alameda for a reconveyance to it of the property not thus occupied.

SEC. 2. All Acts or parts of Acts, so far as they conflict with the provisions of this Act, are hereby repealed.

ance

SEC. 3. This Act shall be in force from and after its passage.

CHAP. XLVIII.-An Act to authorize the District Attorney of the

City and County of San Francisco to appoint a Second Assistant
District Attorney.

[Approved February 6, 1878.]
The People of the State of California, represented in Senate and

Assembly, do enact as follows: SECTION 1. The District Attorney of the City and County deputy and of San Francisco may, in writing, appoint a deputy, who shall,

while in office, receive a salary of two hundred and fifty dollars a month, payable as the salary of the District Attorney is now payable by law.

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

Appolnt

salary.

Appropriation.

CHAP. XLIX.- An Act to confer additional powers upon the

Board of Supervisors of the City and County of San Francisco, and upon the Auditor, Treasurer, and Superintendent of Public Streets, Highways, and Squares thereof, and to authorize an appropriation of money by said Board.

[Approved February 6, 1878.] The People of the State of California, represented in Senate and

Assembly, do enact as follows: SECTION 1. The Board of Supervisors of the City and County of San Francisco is hereby authorized and directed to appropriate, from the General Fund of said city and county, the sum of thirty thousand dollars, to be expended as directed in section two of this Act.

SEC. 2. The Superintendent of Public Streets, Highways, ments to be and Squares, in and for the City and County of San Francisco,

is hereby authorized and directed to have Lobos Square, or Plaza, in said city and county, graded to the official grade of the streets bounding said square or plaza. After the grading, there shall be a top-dressing, of not less than one foot in depth, of well rotted manure and loam. Water pipes shall be laid under the same, with a sufficient number of hydrants to water the grounds. Shade trees shall be planted at proper distances, and the ground seeded down with grass and clover. The whole to be enclosed with a substantial fence, with one or more gates.

SEC. 3. The Auditor of said city and county is hereby directed to audit, and the Treasurer to pay out of the General

Improve

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