Year: 1874

nold sucn election, then the Board OF Supervl-
sors shall, at such November meeting, appoint
one of the qualified electors of such district to
such Office.


SEC. 3. The person so elected. or appointed,
shall, on the first Of January, proceed to take
charge Of all the roads and trails in his district
and to discharge all the duties pertaining to
such Office; receiving from his predecessor ait
moneys, hooks and papers belonging to the dis
trict and which are properly in his charge and
receipting for the same.


SEC. TO- For the purposes of assessing and
the collecting of property and poll-taxes for
road purposes, the Road Master shall be ex-of-
ficio Assessor and Collector, and SHALL within
twenty days after taking his Office, make out a
list OF all the persons residing in his district
liable to pay poll or property tax, and (unless
the electors shall have decided at the last election
that no property tax should be raised,)
LIST of property owned by each; Provided, that
in making such list he may have access to the
County Assessment Roll of the last previous
year, and he shall forward such list to the
Clerk Of the Board OF Supervisors, at the
Comfy Seat, on or before the expiration of
said twenty days.


Sec II. The Board of Supervisors shall, at
its regular meeting in February of each year. levy
a road poll-tax, not to exceed four dollars, for
the current road year, on all persons in the
county of Placer subject to pay State poll-tax,
and shall cause proper blank road pol-tax re-
ceipts to be prepared of uniform appearance,
which shall be numbered consecutively, and
signed by the Chairman of the Board who shall
| thereupon deliver the same to the County Au-
ditor, who shall countersign them. They shall
also sit at least three days. commencing with
the second Monday of February as board of
equalization, to examine any assessments that
may have been made in the several road dis
| tricts Of the county, and shall hear and deter
mine all complaints mad in reference thereto.
Sec II. After having equalized said assess
ment they shall levy road tax upon the property
of each district, in accordance with the wishes
of a majority of the electors of such district
nearly as the same can be ascertained from the
returns Of the last election (provided that where
a majority Of the electors voted "No Tax, or
where election was held, no property tax for
road purposes shall be levied in such district
for that year), and the Board shall direct the
County Auditor to carry out the amounts OF tax
so levied, upon the assessment rolls of the
several districts, opposite the names of the
several property owners in each district, and
such tax shall become lien upon such prop
erty.


| Sec. 13. The County Auditor shall, ON or
before the first Monday of March, deliver to
each Road Master the Assessment Roll, SO COM
pleted of his respective district, with a number
of blank polltax receipts, at least, equal to the
number of persons therein liable to pay road
poll-tax, charging him with the amount of prop
erty tax levy, and number and value of poll-tax
receipts.


SEC. IA. The Road Master shall thereupon
proceed to collect such poll and property tax, and
apply the same for road purposes in their re-
spective districts, such taxes to be collected
between the first Mondays in March aud No
vember of each year. He shall also collect the
road pol-tax from all persons who may become
residents of his district during the time in which
the same maybe collected, and who have not paid
the sameelsewhere; Provided, that each person
liable to pay tax for road purposes, shall be al
lowed to pay such tax by performing labor upon
the highways in his district in which case he
shall be allowed compensation at the rate OF two
dollars per day (uness the Board OF Supervisors
shall fix upon a greater or less amount OF per
diem) for each days labor performed. Such
labor to be done at such time and place as the
Road Master may direct, within the district.
Such person to receive two days notice from the
Road Master as to the time and place of per-
forming such labor; Provided, that such notice
shall be given to any person, company or cor
poration having laborers in their employ who
are liable for such tax, and to whom such per-
son, company or corporation is indebted and
thereafter such person, company or corporation
shall be liable therefor.


Sec Is. If any person owing either road,
poll road property tax, shall refuse or neglect
to pay the same, or to perform labor in lieu
thereof after having received the notice as re-
qured Section IA, then the tax shall be
deemed delinquent, and the Road Master shall
proceel to collect the same in the manner pre-
scribed in sections 3,791, 1892, 3,793, 1874, s.
795, and 3,796 of the Political Code. and the
amendments thereto.


SEC 16. The Road Master shall make re-
turn IN writing 70 the Board OF Supervisors, on
or before the first day of their regular meeting
in November. which shall contain:


1st. An account OF all taxes received.


End The amount paid in money, also the
amount paid in labor.


3d. The number Of days labor performed
by the Road Master. and the number of days
by others in his employ. and the per diem for
each class Of lobor


4th. list showing tho amount Of tax de-
'inquent and BY whom delinquent, and


9th. The amount of blank poll-tax receipts
on hand, such blank receipts TO accompany the
account, and such returns shall be duly sworn
to BY the Road Master.


Sso. II. The Board shall cause the Auditor
to credit the Road Master with the sum total OF
"Taxes Collected" Taxes Delinquent" and