Year: 1864

The People of the State of California repre-


sented in Senate and assembly do enact as


toUo,cs:


SECTION l. The County of Placer is hereby di-
vided into Supervisor and revenue Districts as
follows: Township No. l, 2. and 10 shall CON
stitute District No. One; Townships No 3 and 4
shall constitute District No. Two; Townships No.
s, 6, Z and shall constitute District No. Three.


Sec. 2. At the Presidential election to be held
in the year A. D. 1864, there shall be elected by
the qualified electors of District No. l. one Su-
pervisor, who shall hold his office from and after
the expiration of the term ofthe present incum-
bent of Supervisor District No. l, in said county,
and until the first Monday of October A. D. 1865.
and until his elector shall be elected and quail
fed. And at the General election for County
officers to be holden in said county in the year
A. d. 1865, aud at said elections to be holden
each two years thereafter There shall be elected
in each Of said Supervisor and Revenue Districts,
one Supervisor whose term of office shall be two
years, commencing on the first Monday of October,
and shall hold said Office for two years and until
his successor is elected and qualified. And at
said Presidential election in the year A. D. 1864,
there shall be elected in each of said Supervisor
and Revenue Districts by the qualified electors in
each District One Assessor and One Tax Collect
or, whose term OF office shall commence on the
first Monday of March, A. D. 1866 and shall
continue until the first Monday of March, A. D.
1868, and until their successors are elected and
qualified.


Aud at the general election for County officers
to be holden in said county in the year A. D.
1867, and at such election to be held in said
County every two years thereafter, there shall be
elected by the qualified Electors in each of said
Supervisors and Revenue Districts for each of
said Districts, one Assessor and one Tax Collector,
whose term of Office shall be two years commenc
ing on the first Monday of March, A. D. 1863 on
the first Mondays of March of each two years
thereafter, and shall hold said offices for said
two years and until their successors are elected
and qualified.


Sec. 3. The members of the Board of Supervi-
sors provided to be elected under the provisions
Of this Act, shall at their first meeting elect one
Of their number Chairman Of said Board, and said
Supervisors shall each give the bond for the faith
full performance of his duties as required by law,
and shall exercise the powers and perform the
duties and be subject to the rules and penalties
that now or hereafter may be prescribed by
law concerning said offices.


SEC f. The District Assessors shall before en-
terng upon the duties of their offices or ut such
times as may be required by law. each give a
bond in the sum of $4,000, or a greater amount
If the Board of Supervisors shall require it, for
the faithful performance of all the duties re-
quired of them by law, and shall each receive
ST 500 per annum. to be audited and allowed
as like accounts are now allowed after complet-





Provided, The Board of Supervisors shall in
no case allow the account OF an Assessor until
they shall have issued a proclamation notifying
Taxpayers of the completion Of the Assessment
rolls for the current fiscal year, and calling upon
taxpayers, or other persous who have knowledge
OF the omission from the Assessment rolls of
taxable property by either of the Assessors, to
file notice of such omission with the Clerk Of
laid Board. and at the expiration of the time
named in said proclamation for filing such noti-
ces Said Board shall examine into said omis-
sions if any there be- and if in their judgment
said omissions were caused by the fault or care
lessness OF the Assessor or Assessors guilty Of
such neglect, an amount equal to the total taxes
due from the person or persons, or property so
omitted and five dollars additional for each Of
said omissions which latter sum or sums shall
be paid by the Treasurer to the person or per-
sons giving the information, and the tax upon
the omitted property shall be added to the amount
collected by the Collector of the same District at
his next settlement.


The proclamation provided for in this section
shall be published for at least fifteen days from
the time when the Assessors return their rolls,
in some newspaper published in the County seat.
and by posting bills in at least three public places
in each Township.


Prorided, That nothing herein contained shall
be deemed to exempt such omitted property. or
the owner thereof from the assessment and the
collection of said taxes is or may be prescribed by
law, and


Provided further. That it shall be the duty of
the Board of Supervisors to ascertain rs nearly
as may be the true amount and value of such
omitted property and compute these on the true
amount of the taxes that would be due thereon
had the same been duly assessed as required by
law and the amount in each case thus ascertain
ed shall be the amount to be deducted from the
account for salary of the Assessor in the cases
provided for in this Section.


SEC. 5. The Tax Collectors named in this Act
shall each give bond TO the sum of $4,000
or such greater sum the Supervisors may di-
rect for the faithful performance of all the du-
ties required of them by law, provided, that at
each monthly or other regular settlement with
the County Treasurer the Collector Of District
No. shall pay into the County Treasury for
the use of said county, fifty per cent; the Col
lector of District No. 2 shall pay into the
County Treasury fifteen per cent. end the Collec-
tor Of District No. shall pay into the County
Treasury fifteen per cent of the amount of all
fees and percentage to which they may be en-
titled 10y law, onethird of which shall be placed
in the County School Fund, and the remainder
in the General Fund Of said county.


Provided, That if any reduction shall be made
by law in the fees of said Collectors. the proper
Iion of said fees required to be paid into the
Treasury as aforesaid, shall be reduced in like
ratio and it shall be unlawful for the Auditor to
give any Collector his acquittance until he shall
have exhibited to said Auditor the Treasurer re-
ceipt Tor said amount.


Any officer who shall fail to comply with this
provision. shall be liable to such amount on his
official bond, shall be guilty OF misdemeanor and
shall forfeit his office.


Sec. 6, Each officer named in this Act shall be
resident elector OF the District for which he is
elected.


SEC 7, All Acts and parts of Acts are hereby
repealed so far as the same conflict with the provi
sons of this Act.


Sec 8, This Act shall take effect from and after
its passage.