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as deputies by certain officers. [Stats. 1880, p. 116.] Principal includes deputy.

SEC. 60. Whenever the official name of any principal officer is used in any law conferring power, or imposing duties or liabilities, it includes deputies. Section 62 of former county government acts. Section 4114, Political Code. "In all cases not otherwise provided for, each deputy possesses the powers and may perform the duties attached by law to the office of his principal." And see Political Code, section 865,

Under an act of the legislature making the sheriff ex officio tax collector it was held that the under sheriff could not discharge the duties. of tax collector, and that a tax deed could not be executed by the under sheriff in the name of his principal. Lathrop v. Brittain, 30 Cal 683.

But the contrary is held in People v. Otro, 77 Cal. 48, where it is said the under sheriff may be termed a vice-sheriff who acts in certain contingencies in place of the sheriff, and the bondsmen of the sheriff were held liable on account of taxes collected by the under sheriff and not turned over.

Office at county seat.

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SEC. 61. All county officers must have their offices at the county seat, and the sheriff, clerk, re corder, auditor, treasurer, and district attorney must keep their offices open for the transaction of business from nine o'clock A. M. until five o'clock P. M., non-judicial days excepted.

Political Code, section 4116. former county government acts.

Section 63, of

"The follow

ing officers must reside at the county seat of their respective counties: The county judge, the treasurer, the county clerk, the auditor, the sheriff, the tax collector, the district attorney, the recorder." Section 4119, Political Code. A violation of the section of the Political Code by a county treasurer was held not to be a misdemeanor under section 176 of Penal Code. [Compare Sec. 53 of present act.] Ex parte Harrold, 47 Cal. 130.

Liability of official bond.

SEC. 62. Whenever, except in criminal prosecutions, any special penalty, forfeiture, or liability is imposed on any officer for non-performance or mal-performance of official duties, the liability therefor attaches to the official bond of such officer, and to the principal and sureties thereon.

Section 4116, Political Code. Section 64 of former county government acts.

Who may administer oaths.

SEC. 63. Every officer mentioned in section fiftyfive, and his deputies, and every justice of the peace, may administer and certify oaths.

Section 4118, Political Code.

County judges were formerly included in section 4103 of Political Code. It will be observed that superior judges are not classed as county officers in section 55 of the county government act. Superior courts are state courts, although judges are elected by the respective counties. Section 6, article VI Constitution; Green v. Superior Court, 78 Cal.

560.

But every executive and judicial officer

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SEC. 64. A county or township officer shall in no case absent himself from the state for a period of more than sixty days in any one year, and for no period without the consent of the board of supervisors of the county, except when on business for the state; providing, that in case of illness or urgent necessity, the board of supervisors may, on a proper showing of such illness or urgent necessity, extend the time herein limited, for the absence of any such officer, not to exceed six months.

Political Code, section 4120.

Prior to amendment of 1874 the code prohibited absence for more than thirty days without consent of the legislature.

The former county government acts did not contain the proviso as to "illness or urgent necessity."

Absence from the state beyond the prescribed time creates a vacancy ipso facto under section 996 Political Code, which the appointing power has the right to fill; but the finding of vacancy by the supervisors is not conclusive of the fact of such absence. The defense that such absence was occasioned by sickness and was necessary to his health was insufficient. People v. Shorb, (erroneously indexed and headed People v. Fleming), 100 Cal. 539.

Officers not to practice law.

SEC. 65. Sheriffs, clerks, and constables, and their deputies, are prohibited from practicing law,

or acting as attorneys or counselors at law, in the counties where they reside and hold office, or from having as a partner a lawyer, or any one who acts as such, and no county officer, or his deputy, except district attorneys and treasurers, shall be eligible to the office of notary public, or perform the duties of the same.

Political Code, section 4121, and section 68 of former county government acts. The words, "and no such county officer or his deputy, except district attorneys and treasurers, shall be eligible to the office of notary public, or perform the duties of the same," are new.

Official bonds.

SEC. 66. The board of supervisors of each county shall, on or before the first Monday in September, preceding the election of the following officers, prescribe the amount in which said officers must execute official bonds: treasurer, county clerk, auditor, sheriff, tax collector, district attorney, recorder, assessor, surveyor, superintendent of schools, public administrator, coroner, justice of the peace, and constable. The judge or judges of the superior court shall, on or before the said first Monday of September, prescribe the amount in which each member of the board of supervisors must execute an official bond before entering upon the discharge of the duties of his office. The bonds and sureties of such officers must, before the bonds can be recorded and filed, be approved by the judge, or judges, if there be more than one, of the superior court. All persons offered as sureties on official bonds may be exanined on oath touching their qualifications, and no person can be admitted as surety on any such bond unless he is a resident and freeholder or householder within the state, and is worth in real or personal property, or both, situate in this state, the amount of his undertaking, over and above all sums for which he is already liable, exclusive of property exempt from execution and

forced sale. All official bonds shall be recorded in the office of the county recorder, and then filed and kept in the office of the county clerk. The official bond of the county clerk shall, after being recorded, be filed and kept in the office of the county treasurer. The tax collector shall also before qualifying give a bond as license collector in such sum as may be fixed by the board of supervisors, to be approved as herein provided.

Section 4122 Political Code provided as follows: "County officers must execute official bonds corresponding to the class of the county of which they are officers, as follows," etc. There were but three classes of counties, and the section proceeded to designate the amount of respective bonds.

Section 950, Political Code provides for approval, recording and filing official bonds "unless otherwise prescribed by statute."

Section 69 of former county government acts was substantially the same as foregoing section except that the last sentence, concerning license collector, has been added.

It was held in People v. Ferguson, 65 Cal. 290, that the supervisors, under section 27, article XI, constitution, had power to create the office of license collector and fill the office by appointment, but that case was expressly overruled in Eldorado county v. Meiss, 100 Cal. 268, and in Los Angeles v. Lopez, 104 Cal. 257. By section 55 of the present act the tax collector is made ex officio license collector. Specific duties of county treasurer.

SEC. 67.

The county treasurer must:

1. Receive all moneys belonging to the county,

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