Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1880-02-07

for shall be made in amounts to cover the
separate estimates of expenditures Ill pursu-
ance with such divisions. And the bonds
issued from time to time to meet such ex-
penditures shall bear date so as to run twenty
years from the date Of the proposed expend-
itures under such divisions. But in all other
respects they shall be considered as bonds Of
the first issue. And the mode and manner of
their preparation, issue and sale, the custody
and disbursement of the proceeds thereof,
shall be the same as provided for with bonds
of the first issue. The provisions of this Act
for sinking fund las hereinafter provided)
for the redemption of bonds, shall be so APP
piled as to cover the change of time in the
date and maturity of any bonds issued.
INSUFFICIENT ESTIMATES.
Section y. In case in any drainage district
the original estimates of the cost OF the works
made by the State Engineer should prove ia
sufficient for the completion OF such works,
then additional estimates of the amount OF
such deficiency shall be made in the same
manner in which the original estimates Were
made, which shall be filed with the Board of
Directors of the district. If the additional
estimates are approved by the Board of
Directors then notice of them shall be given
to the Board of Trustees in the same man
ner as directed for original estimates. Bonds
dated at the time these additional estimates
are made shall then lie prepared, issued and
sold in the same manner as bonds OF the first
issue, and the provision of Section q shall
equally apply to the additional bonds con-
templated in this section.
Section %. The State Treasurer shall, on
the first day of January of each year, report
to the Board of Directors of each drainage
district the amount and number OF out
standing bonds issued for that district.
ASSESSMENT AND LEVY TAX.
Section "a. The Assessors of the several
counties embraced in whole or in part in any
drainage district shall be ex oticio Assessors
of the district for the portion of said district
inclosed in their respective counties. and
each such Assessor shall annually assess and
make duplicate assessment book of
all the property of that portion of the
county of which he is Assessor, embraced with
in such drainage district, and shall deliver
the said duplicate assessment book at the
same time and in the same manner and to
the same officer or Board that he delivers the
assessment book made for the purpose of
State and county taxation ; and the assess
ment so made shall be equal Zed at the same
time and by the same officers or Board, as
assessments made for State and county taxes
are equalized. The said duplicate assess
ment Book shall be treated in all respects by
the State and county officers the same as the
book made for State and county
purposes. When the said assessment has
been finally equalized by the proper authority,
as hereinbefore provided, it shall be the duty
of the Auditor of the county in whole or in
part embraced in any drainage district, on or
before the first day of October of each year,
to forward by mail or express to the Board of
Directors of said district, at their office, state
nent showing the total value of all property
embraced in said duplicate book, after the
same has been properly equalized as before
stated.
Section %. In order to provide for the
payment of the principal and interest of all
bonds issued under the authority of this Act,
it shall be the duty of the Board of Directors
of each drainage district to prepare on some
day during the month of October of each year
a statement showing the whole amount re-
quired to pay the interest on the bonds out
standing of said district for such year, and to
provide for sinking fund for the redemption
of said bonds, as hereinafter especially pro-
vided, and also showing the amount of tax
able property in said district, computed from
the statement or statements of the Auditor or
Auditors of the county, or counties, embraced
in whole, or in part, in said district. And
the said Directors shall at the same
time levy tax upon all property in such
drainage district sufficient to pay the inter-
est upon the outstanding bonds of that dis
trict for the year, and to create sinking
fund for the redemption of the bonds of the
district as required by this Act. They shall
levy said tax annually until all the said bonds.
both principal and interest, shall have been
paid.
COLLECTION OF TAX.
.. ,Ia.l f0r
in Section % shall have been levied on the
in each drainage district, the
Board of Directors levying the same shall at
once notify the Auditor of each county in
which any portion of any drainage district
is embraced, of the tax and rate so levied
and each of said Auditors shall compute and
enter upon the duplicate assessment book OF
each district the respective sums to be col
lected, in the same manner that lie makes
and entry upon the assessment
book for State and county purposes, and shall
turn the same over to the Tax Collector at
the same time and in the same manner that
he does the assessment book for State and
county purposes. The Tax Collectors shall
collect said tax, or taxes, at the same time
and in the same manner that they collect
State and county taxes and all laws for the
and collection of State and
taxes now in force, or hereafter en-
acted, shall be applicable to the enforcement
and collection of all taxes in this Act provided
for The Tax Collectors shall pay the same
over to the County Treasurer at the same
time and in the same manner as State and
taxes are paid. The County Treasurer
shall pay the same over to the State Treasurer
at the same time and in the same manner as
State taxes are paid. And the State Treasurer
shall place the same to the credit of the proper
fund, to be known as " Interest and Sinking
Fund of Drainage District No. l, 2 B." etc.,
as the case may be.
Section q. In'ca any drainage district is
organized after the time provided by law for
making assessments for State and county
purposes, then the Board of Directors of such
districts shall, if they deem it available so to
do, notify the Auditor or Auditors of the
county or counties embraced in whole or in
part in said districts, and thereupon each of
said Auditors shall make copy of the last
assessment book of that county for State and
county taxation, as finally corrected and
equalized by the proper authority, of all the
property in the county embraced in said dis
trict, and shall Immediately thereafter pre-
pare and forward, by mail or express, to said
Directors, statement showing the total val
ulation of the property thus assessed and
included in said copy; the said Directors
shall thereupon, some day before the
LIST day of November of that year,
after they have received the notice
from the State Treasurer, stating the amount
of bonds of that district which have been sold,
prepare statement showing the amount of
interest which will become due on said bonds
for the ensuing year, and shall, at the same
time, levy tax upon all property in said
drainage district sufficient to pay the interest
upon said bonds for the year. They shall
then notify the Auditor or Auditors of the
county or counties embraced in part or in
whole in the district, of the tax and rate so
levied. The Auditor of each county so noti-
fed shall thereupon compute and enter upon
said copy of the assessment book this tax, in
the same manner that he does taxes for State
and county purposes. The said copy shall
then be turned over to the Tax Collector. and
the taxes embraced in same shall be collected
and finally paid over to the State Treasurer
in the same manner, and at the same times, as
fully stated in the preceding section of this
Act; and such taxes contemplated by this
section shall in a like manner be lien upon
the property embraced in said copy of the
assessment book