longing to the estate of the deceased to pay the necessary expenses of the burial, the expenses are a legal charge against the county.

Section 4286, Political Code, and section 148 of former county government acts.

Must keep official register.

SEC. 144. It shall be the duty of the coroner of each county to keep an official register, to be labeled "Coroner's Register," in which he shall enter the date of holding all inquests, the name of the deceased, when known, and when not, such description of the deceased as may be sufficient for identification; property found on the person of deceased, if any; what disposition was made of the same by the coroner; the cause of death, when known, and such other information as may pertain to the identity of the deceased.

Section 149 of former county government acts.

Duties as to property of decedent.

SEC. 145. The coroner must, within thirty days after an inquest upon a dead body, deliver to the county treasurer, or the legal representatives of the deceased, any money or other property found upon the body, and at the same time file an affidavit with the treasurer, showing:

1. The amount of money or other property belonging to the estate of the deceased person which has come into his possession since his last statement.

2. The disposition made of such property.

3. If the coroner, or any justice of the peace acting as coroner, fail to deliver to the treasurer, within thirty days after any inquest upon a dead body, all money and property found upon such body, unless claimed in the meantime by the public administrator, or other legal representative of the decedent, as required by this section, the district attorney must proceed against the coroner, or jus

tice of the peace acting as coroner, to recover the same, by civil action, in the name of the county.

Sections 4287, 4288 of Political Code, and section 150 of former county government acts. The third paragraph of this section is new. Section 4288 of the Political Code required that the affidavit of the coroner should be filed before the supervisors audited or allowed his accounts.

Justice of the peace as coroner.

SEC. 146. If the office of coroner is vacant, or he is absent, or unable to attend, the duties of his office may be discharged by any justice of the peace of the county, with the like authority, and subject to the same obligations and penalties as the coroner. Section 4289, Political Code, and section 151 of former county government acts.

Coroner as sheriff.

SEC. 147. In the cases specified in section one hundred and four, the coroner must discharge the duties of sheriff.

Section 4290, Political Code, and section 152 of former county government acts. See section 4191, Political Code, and section 104 of this act.

Coroner as ex officio public administrator: Stats. 1872, p. 796.

Post mortem examinations and chemical analyses by: Stats. 1872, p. 81.

Coroner in San Francisco:

Stats. 1872, p. 403, amended by act 1874, p. 908, and 1876, p. 397, and 1893, p. 199.

COUNTY ASSESSOR.

SEC. 148. The assessor must perform such duties as are prescribed in title nine, part three, of

the Political Code, and such other duties as are required by law; provided, that where any salary is allowed to the assessor, by law, then where such officer is charged, or to be charged, with the making of maps or block books, he shall be allowed the actual cost of making the same, and must file with the county auditor a sworn statement, monthly, showing in detail the names of persons, and amounts paid to each for such expense, and the assessor must thereupon pay over and account to the county, or city and county, for the difference between any amount allowed for such purpose, and the amount actually expended by him therefor.

Sections 3627-3663, 3820-3830, 3839-3862, Political Code, as amended in 1895 and 1897. Section 153 of former county government acts.

TAX COLLECTOR.

SEC. 149. The tax collector must perform such duties as are prescribed in title nine, part three, of the Political code, and as license collector shall collect all county licenses, and shall perform such other duties as are required by law. He shall, at least once a month and oftener, in his discretion, pay the public money in his hands into the county treasury, taking the receipt of the treasurer therefor.

Sections 3746, 3810, Political Code, as amended in 1895, and 1897. Section 154 of former county government acts.

Section 154 of the county government act of 1883 (reenacted in 1891), read: "The tax collector must perform such duties, as are prescribed in title nine, part three, of the Political Code." Under this law it was held to be the duty of the tax collector to collect license taxes, and that there was no authority for the supervisors to appoint a license tax collector.

Express authority was given to the tax collector as in the present section 149, by an amendment of 1887, in a new section numbered 110, which was in turn repealed in 1889 [Stats. p. 302]. Ventura County v. Clay, 112 Cal. 73. In County of San Luis Obispo v. Graves, 84 Cal. 71, it was held unconstitutional to direct that the county license taxes collected in an incorporated city or town should be paid into the municipal treasury to be expended on the streets.

The tax collector has no authority to contract for publication of the delinquent list. Section 3766 of the Political Code as amended in 1895 is controlling upon that question. Smetzler v. Miller, 113 Cal. 163. But see cases collected under subdivision 21, section 25 of this act, ante.

Superintendent of schools.

SEC. 150. The school superintendent must perform such duties as are prescribed in title three, part three, of the Political Code, and shall perform such other duties as are required by law.

Sections 1543, 1553, Political Code, and section 155 of former county government acts. Public administrator.

SEC. 151. The public administrator must perform such duties as are prescribed in chapter thirteen, title eleven, part three, of the Code of Civil Procedure, and shall perform such other duties as are required by law.

Sections 1726, 1743, Code of Civil Procedure. Section 156 of former county government acts. Duties of administrator as to reports of con

ditions of estates [Stats. 1895, pp. 157, 124], and duties of district attorney with reference to. [Stats. 1895, p. 38, Palm edition.] Sections 1736, 1739, 1744, respectively of Code of Civil procedure as amended in 1895. Duties of public administrator.

SEC. 152. It shall be the duty of the public administrator to keep a book, to be labeled "Register of Public Administrator, " in which he shall enter the name of every deceased person on whose estate he shall administer, the date of granting letters, money received, the property appraised and its value, proceeds of all sales of property, the amount of his fees, the expenses of administration, the amount of estate after all charges and expenses have been paid, the disposition of property on distribution, the date of discharge of administrator, and such other matters as may be necessary to give a full and complete history of each estate administered by him. The publication of the semi-annual report required to be made by the public administrator shall be a county charge.

Section 157 of former county government acts. The last sentence in this section is new.

Constables.

SEC. 153. Constables must attend the courts of justices of the peace within their townships whenever so required, and within their counties execute, serve, and return all processes and notices directed or delivered to them by justices of the peace of such county, or by any competent authority, and shall charge and collect for their services such fees as are now or may be hereafter allowed by law.

Section 4314, Political Code, and section 158 of former county government acts. See Code of Civil Procedure, sections 85, 115, 839, 926.