The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1898-03-03

at an election legally called and held
for that purpose on the 4th day of De-
cember, 1891.
The order thus recited shows that the
Board of Supervisors submitted to the
qualified electors of the county of Sac
ramento on the 4th day of December.
1897, the proposition. whether the coun-
~ of Sacramento should issue $15. 900
of bonds for the purpose of improving
and macadamizing the public wagon
road, to-wit: the highway in Sacra-
mento County between the City of Sac
ramento and the town Of Folsom in said
county, which is now situated and runs
closely to the line Of the Sacramento
and Placerville Railroad, which now
extends between said Sacramento City
and the town of Folsom"
This highway between these points is
provided for in the aforementioned
Act of March 30, 1887, and presumably
is the line of the State highway contem-
plated to be provided by the said last
mentioned Act The records of the
Board of Supervisors show that the
surveys and estimates were made by
their County Surveyor in connection
With the State Highway Commission
ers appointed under the said Act of
March 20, 1897, who reported that the
said highway would cost the sum of
SI2.00O, or Whereabouts.
AS said above. if this is the State
highway mentioned and provided for
in said Act. these bonds are unauthor
lied. If, however, it be assumed that
it is not the said State highway, but
a county highway; then, in view of the
provisions contained in the said Act for
the establishment of uniform system
Of county and township governments,
and the further Act of April 1, 1897.
being an Act for the establishment of
a uniform road government and admin
istration in the counties of the State,
which aforementioned Act provides for
the issue of road district bonds. while
the former Act provides only for the
levy and collection of road taxes out
side of an incorporated city or town,
We cannot assure you that the general
provision of paragraph IS of Section
% of the Act of 1897 above quoted,
which authorizes the issue of county
bonds for any purpose for which the
Board of Supervisors are herein au-
thorized to expend the funds of the
county" authorizes the issue of the
struction of the highway here in ques-
ton.
We have been unable to find any au-
thority in the aforementioned Act to
take funds Of the whole county that is,
the funds collected from all the taxable
property of the county. as we'll within
municipalities as without them. for the
purpose Of constructing county roads.
nHF1 fVsav~x h.
ions of paragraph 3S OF the same Sec
ton p is that the Supervisors have
power to levy a special road fund tax
not to exceed two mills on the dollar
of assessed valuation on All tbs prop
erty IL such counties outside of any
incorporated town or city
This seems to exclude the county au-
thorities from levying road taxes upon
property within the limits of munich
palitfes in the county. as. for example.
the city of Sacramento.
This is also shown by the further pro-
vision IN the same paragraph. that the
funds so created shall be expended for
the construction and maintenance of
the main public roads or county high
ways in the several road districts III
proportion to the amount collected from
such districts"
For the reasons above briefly stated.
we cannot advise you to invest your
money in these bonds in the absence of
a decision Of the Supreme Court of the
State OF California deciding the ques-
ton.
If the County Auditor can point out
any legislation which we have over
looked. of course we shall be glad to
consider the question further: but we
imagine that it will be found that there
Is no other source of power for the is
sue OF these bonds than the one above
stated. Very truly yours,
DILLON & HUBBARD.