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equity that he who is intrusted with the business of others cannot be allowed to make such business an object of pecuniary profit to himself. This rule does not depend on reasoning technical in its character, and is not local in its application. * *This conflict of interest is the rock, for shunning which the disability under consideration has obtained its force, by making that person who has the one part intrusted to him incapable of acting on the other side, that he may not be seduced by temptation and opportunity from the duty of his trust." Dillon Mun. Cor., Vol. 1, Sec. 444.

Cannot be permitted to vote property to a railroad company in which he is a stockholder. San Diego v. S. D. & L. A. R. R., 44 Cal. 116.

Supervisors must not be interested in nor receive pay upon any contract connected with a public improvement. Domingos v. Supervisors, 51 Cal. 608.

Supervisors are the guardians of the property interests of their respective counties, and in that relation occupy a position of trust, and are bound to the same measure of good faith towards the county which is required of an ordinary trustee towards his cestui que trust, or an agent towards his principal. Andrews v. Pratt, 44 Cal. 309; approved in Wilbur v. Linde & Hough, 49 Cal. 292.

The same rule applies to school trustees. Shakespeare v. Smith, 77 Cal. 638.

Reference to superior court.

SEC. 46. Whenever an application is made to

the board for an order, franchise, or license relating to any toll road, bridge, ferry, wharf, chute, pier, or other subject over which the board has jurisdiction, in which a majority of the board are interested, the application, by order of the board, must be transferred to the superior court of the county. The clerk of the board must thereupon certify the application, and all orders and papers relating thereto, to said superior court, and thereafter the said superior court shall have full jurisdiction to hear and determine the application.

This is the same as section 47 of acts of 1883, 1891 and 1893, and section 4078 Political Code.

Section 2852, Political Code also provides that when a supervisor is interested in an application to erect, construct, or take tolls, or alter tolls on a bridge or ferry, he shall not act in any of said matters.

Posting of notices.

SEC. 47. All public notices of proceedings of or to be had before the board, not otherwise specially provided for, must be posted at the court-house door, and two other public places in the county. Section 4079, Political Code, and section 48 of the previous county government acts.

Assessor must report.

SEC. 48. The board must require the assessor to report to the state board of equalization, annually, a true statement of the agricultural and industrial pursuits and products of the county, with such other statistical information as they may direct.

Section 4081, Political Code, and section 50 of former county government acts. Under the section of the Political Code, however, the report was required to be made to the surveyor general.

Claims of members.

SEC. 49. All claims against the county, presented by members of the board of supervisors for per diem and mileage, or other service rendered by them, must be itemized and verified as other claims, and must state that the service has been actually rendered, and before allowance such claims must be presented to the district attorney, who must indorse thereon, in writing, his opinion as to the legality thereof. If the district attorney declare the claim, or any part thereof, illegal, he must state specifically wherein it is illegal, and the claim, or such part, must then be rejected by said board.

Section 4082, Political Code did not require submission of the claims to the district attorney. Such requirement was first made in section 51 of county government act of 1891.

A commission, or compensation to members. of the board for selling shares of railroad stock belonging to the county was

unwar

ranted. The compensation of the members was fixed by law. An act of the legislature directing the sale of this stock imposed no new duties and did not authorize any charge for special compensation. And

Where several supervisors have combined to fraudulently obtain illegal warrants in their favor, they may be joined in a suit by a tax payer to enjoin payment of the warrants. Andrews v. Pratt et al, 44 Cal. 309.

Statements of finances.

SEC. 50. The board must have prepared by the clerk, and when he is not also auditor, then by that officer, and under their direction, prior to their annual meeting for levying taxes, a statement showing:

1. The indebtedness of the county, funded and floating, stating the amount of each class, and the rate of interest borne by such indebtedness, or any part thereof.

2. A concise description of all property owned by the county, with an approximate estimate of the value thereof, and the amount of cash in the county treasury and its several funds.

Section 4083, Political Code, embracing this subject matter is specially repealed by act of 1897. The same subject matter was contained in section 52 of the former county government acts.

Must recieve and apply donations.

SEC. 51. The board must receive from the United States, or other sources, lands and other property granted or donated to the county for the purpose of aiding in the erection of county buildings, roads, bridges, or other specific purposes, and may use the same therefor, and may provide for the sale of the same, and the application of the proceeds thereof. Political Code, section 4084 and section 53 of the former county government acts.

Improve streams not navigable.

SEC. 52. The board may provide for widening, deepening, straightening, removing obstructions from, and otherwise improving all streams and washes within the county and also protecting the banks and adjacent lands from overflow of such streams or washes, when the same are not declared by law to be, and in fact are not, navigable for commercial purposes, the overflow of which interferes with highways; and provide regulations for the use, repair, and control thereof; but no regulations of the board, nor improvements directed, must in any manner interfere with the private rights or privileges of riparian owners, miners, or others. Whenever, in the opinion of the board of supervisors, the

general fund is insufficient to defray the cost of the improvements provided for under this section, they may levy a tax or contract a bonded indebtedness therefor in the manner provided by this act.

Section 4085, Political Code, authorized the board to provide for widening, deepening, etc., all streams within the county, for use as public highways for rafting and floating lumber, when such streams are not declared by law to be and are not in fact navigable for commercial purposes, but that improvements and regulations of such streams should not in any manner interfere with riparian owners, miners or others.

For navigable streams see section 2348 et seq. Political Code. And provisions for floating lumber see sections 2389-2393, Political Code.

Section 54 of county government acts of 1883 and 1891 was the same as section 4085, supra, of Political Code, excepting the use of the words "private rights," in place of "riparian owners, miners and others."

By act approved March 9, 1893 [Stats. p. 111], section 4085 was restored to its former reading but included for floating lumber, "and also protecting the banks and adjacent lands from overflow of such streams." And by the same act, "An act to provide for the organization and government of levee districts," etc. [Stats. 1891, p. 30], was repealed. "Washes" were not included in any of the former acts mentioned.

Whether such regulations should be by

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