The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1897-04-08

WHAT THE NEW LAWS ARE
INTENDED TO ACCOMPLISH.
NUMBER THREE.

and materials, employ such labor and
make contracts for the doing of such
work as may be necessary in the con-
struction, repair mad maintaining OF
the roads in their district.
t. To do and perform all acts and
things in relation to which the electors
of their district are authorized by this
Act to instruct them, when thereto so
instructed
.. To make, in the name of the dis
trict, cOnveyances of property belong
ing to it, and to appoint one or more Of
their number to collect road poll tax in
their district, and to pay him therefor
not exceeding 10 per cent. of the
amount so collected; provided, that any
person subject to the payment of road
poll tax in any district may, in lieu
thereof, work on the roads in such dis
trict at the rate of 50 per day Of eight
hours, until he shall have worked out
such road poll tax: and provided fur
Their, that no person shall be entitled
to work out his road poll tax, in lieu of
paying the same, who shall refuse to
do SO after three days notice from the
Clerk of the Board of Road Trustees.
6. To make annual reports on or be-
fore the first Monday in July, in each
year, to the Board of Supervisors of the
county, wherein they shall make a full
showing in regard to receipts and ex-
penditures; and all persons subject to
road poll tax who have not paid the
same, or did not work in lieu thereof;
also what roads have been constructed
or repaired during the last fiscal year,
the character of such construction and
the materials employed therein; what
percentage of moneys expended by
them during such fiscal year were for
the construction of permanent roads,
and in general such other things as may
be necessary to show what kind of
work and what work has been done
and Improvements made in the district
during the last fiscal year, together
with a correct inventory of all the
property owned by or in use in the
district.
Z. 1t shall be the duty of each mem
Der of every Board of Road Trustees
in every district, to view, at least once
in each year, every road in his district
throughout it's whole extent.
The Board of Trustees in any district
may, prior to the 18th day of August
fof any year, when in their judgment
it is advisable call an election, and
submit to the qualified electors of the
district the question whether a tax
shall be raised to furnish additional
funds for the use of the district in the
procuring of title to any rights of way,
or for the opening of any specific exist
Il r
performing work on any existing road,
or for the sprinkling of any road, or
for the purchase of materials or i'm
plements, or machinery, or for any two
or all of these purposes
Section 81. The Board of Supervisors
must at the time of levying the coun
ty taxes, levy a tax upon all taxable
property in the road district voting
such tax, sufficient to raise the amount
voted. The rate of taxation shall be
ascertained by deducting ID per cent.
for anticipated delinquencies from the
aggregated assessed value of the prop
erty in the district, as it appears upon
the assessment roll Of the county, and
then dividing the sum voted by the re-
mainder of such aggregated assessed
value. The taxes so levied shall be
computed and entered on the assess
ment roll by the County Auditor, and
collected at the same time and in the
same manner as State and county
taxes; and when collected shall be paid
into the County Treasury for the use of
the road district voting the same. for
the purpose or purposes for which the
same were voted.
Section 81. The maximum rate of tax
levied by the Board of Road Trustees in
any one year, for the purposes mentioned
in this article, must not exceed 40
cents on each 800 of the taxable prop
erty of the district.
Provision is also made for the bond
ing of the districts if required