Firemen exempt from what. SEC. 2. Section three thousand three hundred and thirtyseven is hereby amended so as to read as follows: 3337. The officers and members of unpaid fire companies regularly organized, and exempt firemen, are entitled to the following privileges and exemptions, viz.: Exemption from payment of poll tax, road tax, and head tax of every description; exemption from jury duty; exemption from military duty, except in case of war, invasion, or insurrection. Manner of swamp land, levee, and reclamation districts. CHAP. CCCCLXV.-An Act to amend section three thousand The People of the State of California, represented in Senate and SECTION 1. Section three thousand four hundred and eighty-nine of the Political Code is hereby amended so as to read as follows: 3489. Swamp land, levee, and reclamation districts reorganizing formed, organized, or erected into districts under special or general laws heretofore or now in force, may reorganize and consolidate in the manner following: Whenever the owners of a majority of acres of land in each of two or more swamp land, levee, or reclamation districts, shall desire to consolidate and reorganize, they may do so by filing a notice with the County Recorder of the county in which the greatest portion of the land of the districts is situated, setting forth that they desire to consolidate and reorganize. The notice must give the exterior boundaries of the said districts, the name and number of each of them, the number of acres of land that each contains, and must be signed by the persons owning the majority of acres of land in each district, and shall designate the number of acres owned by each signer in the district in which the same is situated. The County Recorder shall record and [said?] notice in a book kept for the purpose of recording papers in relation to swamp land and levée districts. He shall make a certified copy of said notice, and forward the same to the State Land Register, who shall designate a number for the reorganized district, the same as provided for in original organizations; after which time the district shall be known as Reclamation District Number and shall be under the operation and governed by the general reclamation laws of the State, as provided in "Title Eight, Chapter One," of the Political Code, and the Acts amendatory thereof; and all proceedings thereafter shall be the same as though said district was organized upon an original petition and granted by the Board of Supervisors: provided, however, that such consolidation and reorganization shall in no manner invalidate the indebtedness of the original districts; and all the laws, rules, and regulations for the assessing, levying, and collecting taxes or assessments in said district shall remain and be in full force, and all levies, assessments, and collections required for the payment of the then outstanding indebtedness in said districts, shall be the same as though they had not consolidated and reorganized until such indebtedness shall be paid and liquidated. The owners of a majority of acres of land in a compact form, capable of being embraced in a swamp land or reclamation district contiguous thereto and not a part of another district, may, by consent of the Trustees of such district, have such land embraced within such district, by filing a notice with the County Recorder of the county in which such district is organized; the notice must give the exterior boundaries of said land, the number of acres of land therein, as near as may be, and must be signed by the persons owning the majority of acres of land therein; and there shall be attached thereto or indorsed thereon a written consent of the Trustees of said district that said land be embraced therein. Said notice shall be filed with the County Recorder of the county aforesaid, and recorded by him in a book kept for that purpose. From the time of filing of such notice, said land shall become and be held as a part of such district; provided, that the reorganization and consolidation of any two or more districts under the provisions of this Act shall not be so construed as to legalize the original organization of any said districts reorganized and consolidated under this Act; nor shall any indebtedness or any act of any of said districts, or the officers thereof, prior to the act of reorganization and consolidation, be legalized by this Act; provided further, that no land not included in some of the original districts shall be included in the reorganization and consolidation without the consent of the owner. Nor shall any land purchased of the United States Government be included in the reorganization and consolidation without the consent of the owner thereof, although the said government land may have been included in some of the original districts. CHAP. DLXVIII.-An Act to amend section three thousand five hundred and seventy-two of the Political Code, in regard to the restitution of money paid for land not the property of the State. [Approved March 30, 1878.] The People of the State of California, represented in Senate and SECTION 1. Section three thousand five hundred and seventy-two is amended to read as follows: If land sold overflowed, 3572. If the land sold was swamp and overflowed, the isswamp and County Auditor of the county in which the land is situated Auditor to must, upon the surrender to him of the certificate mentioned draw warin section three thousand five hundred and seventy-one, specified. rant for sum draw his warrant in favor of the person surrendering such certificate for the amount therein specified, upon the Treasurer of the county, who must pay the same out of the Swamp and Overflowed Land Fund of the district in which the land is situated. If the land sold was not swamp and overflowed, the Controller of State, upon the surrender to him of such certificate, must draw his warrant in favor of the person surrendering the same, for the amount therein specified, upon the Treasurer of State, who must pay the same out of the fund into which the purchase money was paid. SEC. 2. This Act shall take effect immediately. Certain terms and phrases defined. CHAP. XXVIII.-An Act to amend section three thousand six hundred and seventeen of the Political Code, defining certain terms. [Approved January 24, 1878.] The People of the State of California, represented in Senate and SECTION 1. Section three thousand six hundred and seventeen of the Political Code of this State is hereby amended so as to read as follows: 3617. Whenever the terms mentioned in this section are employed in this Title, they are employed in the sense hereafter affixed to them: First-The term "real estate" includes: 1. The ownership or claim to possession of, or rights to possession of land and trees, vines, growing crops, and plants while growing and rooted in the ground, except plants and trees grown in nurseries for propagation and sale. 2. All mines, minerals, and quarries in and under the land, and all rights and privileges appertaining thereto. 3. Improvements. Second-The term "improvements" includes all buildings, structures, fixtures, fences, and improvements erected upon or affixed to the land. Third-The term "personal property" includes every thing which is the subject of ownership, not included within the meaning of the term real estate. Fourth-The term "full cash value" means the amount at which the property would be appraised if taken in payment of a just debt due from a solvent debtor. SEC. 2. This Act shall take effect immediately. CHAP. CCCCXXII.-An Act to amend sections three thousand six hundred and ninety-six, three thousand eight hundred and sixteen, three thousand eight hundred and twenty-nine, three thousand eight hundred and sixty-six, three thousand eight hundred and sixty-eight, and four thousand and eighty-three of the Political Code, in relation to delinquent taxes and settlements of County Treasurers with the Controller of State. [Approved March 28, 1878.] The People of the State of California, represented in Senate and SECTION 1. Section three thousand six hundred and ninety-six is amended to read as follows: visors of tax to be 3696. Between the first and third Mondays in Septem- Board to ber, of each year, the Board must determine the rate of State notify Supertax to be levied and collected upon the assessed valuation of amount of the property of the State, which, after allowing twelve per levied. cent. for delinquencies in and costs of collection of taxes, must be sufficient to raise the specific amount of revenue directed to be raised by the Legislature for State purposes. The Board must immediately thereafter transmit to the Board of Supervisors and County Auditor of each county a statement of such rate, and upon its receipt the Clerk of said Board and County Auditor must each, in writing, notify the State Board of Equalization thereof. SEC. 2. Section three thousand eight hundred and sixteen is amended to read as follows: received on of property 3816. Whenever property sold to the State, pursuant to Distribution the provisions of this Chapter, shall be redeemed as herein of moneys provided, the moneys received on account of such redemp- redemption tion shall be distributed as follows: The original tax and sold to State. the fifty per cent. paid in redemption shall be apportioned between the State and county in the same proportion that the State tax bears to the county tax; the five per cent. additional, and the money received for delinquent poll tax, shall be paid to the county; the percentage allowed for the collection of the delinquent poll tax shall be paid to the Collector, and the costs to the parties entitled thereto. The County Treasurer shall keep an accurate account of all money paid in redemption of property sold to the State, and shall, on the first Monday of June, in each year, make a detailed report, verified by his affidavit, of each account, year for year, to the Controller of State, in such form as the Controller may desire. Whenever the State shall receive from the Tax Collector any grant of property so sold for taxes, the same shall be recorded, at the request of the County Treasurer, free of charge by the County Recorder, and shall be immediately reported by the County Treasurer to the State Board of Equalization. SEC. 3. Section three thousand eight hundred and twentynine is amended to read as follows: 3829. For services rendered in the collection of taxes tion of Assessors. Compensa under section three thousand eight hundred and twenty, the Assessors of the several counties shall receive six per cent. on the amount by him collected; provided, that all fees or commissions collected, under this or any other Act, by the salaried officers, except in the collection of poll taxes in and for the City and County of San Francisco, shall be, by said officers, paid into the county treasury for the use of said city and county. Time when certain settlement. SEC. 4. Section three thousand eight hundred and sixtysix is amended to read as follows: 3866. The Treasurers of the Counties of Alameda, AmaTreasurers dor, Contra Costa, Calaveras, El Dorado, Nevada, Placer, shall make Sierra, Solano, Yolo, San Francisco, Sacramento, San Joaquin, Santa Clara, Tuolumne, and Yuba, respectively, must, between the fifteenth and thirtieth days of January, April, July, and October, of each year, and the County Treasurers of the Counties of Humboldt, Del Norte, and Modoc must, between the fifteenth and thirtieth days of October and April, in each year, and the County Treasurers of other counties of this State must, between the fifteenth and thirtieth days of January and June, respectively, in each year, proceed to the State Capital and settle in full with the Controller of State, and pay over in cash to the Treasurer of State, all funds which have come into their hands, as County Treasurers, before the close of business at the end of the previous month. If, in the opinion of the Controller of State, it appears from the report of the County Auditor that sufficient property tax has not been collected to make it for the interest of the State that a settlement should be made, the Controller shall defer the settlement until the next regular settlement. No mileage, fees, or commissions shall be allowed any officer for any deferred settlement; provided, that in case any settlement is so deferred that the County Auditor, in his next report to the Controller of State, shall include therein all moneys required to be reported since the date of his last report upon which a settlement was made. Settlement of Auditors with Controller. Annual statement; SEC. 5. Section three thousand eight hundred and sixtyeight is amended to read as follows: 3868. The Auditor of each county, between the first and tenth day of each month in which the Treasurer of his county is required to settle with the Controller, must make, in duplicate, and verify by his affidavit, a report to the Controller of State, in such form as the Controller may desire, showing specifically the amount due the State from each particular source of revenue at the close of business on the last day of the preceding month. SEC. 6. Section four thousand and eighty-three is amended to read as follows: 4083. The Board must have prepared by the Clerk, and When made, when he is not also Auditor, then by that officer, and under and what to their direction, prior to their regular November meeting, a statement, in duplicate, showing: contain. First-The indebtedness of the county, funded and floating, the amount of each class, and the rate of interest borne by each class of such indebtedness, or any part thereof. |