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Supervisors, misconduct in office, 189.
must not be interested, 183.

must cause financial statements to be prepared,
186.

must classify for purposes of election, 196.
must let contract on plans and specifications, 89.
must publish financial statements, 103.
must receive donations, 187.

no common law action against, 16, 27.
no jurisdiction over railroad assessments, 41.
number of composing board, 69.

occupy a position of trust, 85, 184.
official residence of, 47.

of new counties, duties of, 430.

of San Francisco, are municipal officers, 290.
organization of board, 76.

own record under control of, 33.

personal liability of, 47, 189.

persons dealing with deemed to know extent of
authority, 54.

possess mixed powers, 47.

POWERS, appointing powers of, 132.
are limited by statute, 131.

as to burying indigent dead, 106.

as to county printing, 139.

as to consolidation of offices, 85.
as to election precincts, 85.

as to fish and game, 105.

as to franchises, ferries and bridges, 85.

as to gunpowder and other explosives, 106.

as to immigration, 106.

as to irrigation districts, 110.

as to printing and supplies, 102.

as to official bonds, 85.

as to size of wagon tires, 107.

as to swamp land dists, 110.

as to tolls on roads, etc., 107, 108.

as to trees along highways, 109.

as to working prisoners, 106.

can only be exercised by, 52.

expressly granted or necessarily implied,

Supervisors, validity of records of, 49.
what powers may not be delegated, 50.
what records to be kept, 80.

when act judicially, 40, 41.

when acts not judicial, 27, 36, 38.

when may be sued, 27.

when may fix compensation of officers, 48.

Sureties, liabilities of, 205.

on official bonds, 202.

Surveyor, as agent of the state, 254.

duties of, 254.

duties as to state lands, 254.

ex officio deputy recorder, 256.
fees and duties of, 255.

fees of county, 445.

must assist surveyor general, 255.
office and supplies for, 257.

other duties of, 255.

Surveyors, to be licensed, 254.

Surveys, of county roads, 257.

Sutter, county of forty-fourth class, 269.
System, not applicable to entire state, 52.
Tax, and assessment, distinction between, 45.
by irrigation districts, 148.

county may sue to recover in road district, 123.
distinguished from assessment, 128.

in road district, proceedings for, 154.

in school districts, 148.

for road fund, 109.

none to be levied in district except upon elec-
tion, 130.

poll, to be levied, 110.

power to refund illegal, 45.

school tax, and special school tax, 110.
special not necessary to erect jail, 46.
Tax Assessments, sufficiency of, 44.

Tax Collector, duties of, 261.

of Monterey county, 50.
percentage allowed, 277.

remedy for failure to make a deed, 31.

Tax List, is county printing, 45.

Taxes, assessment of to be equalized, 100.

Taxes, levied by supervisors, 93.

power of supervisors to cancel, 27.
power to levy and collect, 53.
when may be cancelled, 27, 31.
Tehama, county of thirty-sixth class, 268.
Tia Juana Flood, appropriation void, 56.
Time, book and page of recorded instruments, 247.
Toll Road, a public highway, 114, 120, 124.
expiration of franchise, 124.

injunction in behalf of owner, 121.

Tolls, licenses for may be granted, 107, 108.
right to collect is a franchise, 123.

supervisors compelled by mandamus to fix
rates, 123.

"Torrens act," 633.

Township, a geographical subdivision, 195.

census of, 93.

Township Offices, what are, 194.

Township Organization, none, 195.

Transfer of Real Estate, act for simplification of,
633.

Traylor Act, 6.

Treasurer, action against, 60, 213.

action against and bondsmen, 204.

and auditor, joint statement of finances by, 237.
books, etc., to be examined, 214.

bound by his monthly settlements, 210.

burden of proof upon, 22.

death of, duty of representatives. 213.

duty as to payment of warrants. 176, 177.

duty as to property received from coroner, 212.
duty as to warrants surrendered for redemp-
tion, 29.

insufficiency of fund, 34.

may make special deposits, 213.

may refuse to pay illegal warrants, 60.

must keep in possession all public moneys, 212.

must make detailed reports, 211.

must make settlements, 210.

must sue district attorney, when, 211.

penalty for not reporting financial condition,

Supervisors, validity of records of, 49.
what powers may not be delegated, 50.
what records to be kept, 80.

when act judicially, 40, 41.

when acts not judicial, 27, 36, 38.

when may be sued, 27.

when may fix compensation of officers, 48.
Sureties, liabilities of, 205.

on official bonds, 202.

Surveyor, as agent of the state, 254.

duties of, 254.

duties as to state lands, 254.

ex officio deputy recorder, 256.

fees and duties of, 255.

fees of county, 445.

must assist surveyor general, 255.

office and supplies for, 257.

other duties of, 255,

Surveyors, to be licensed, 254.

Surveys, of county roads, 257.

Sutter, county of forty-fourth class, 269.

System, not applicable to entire state, 52.
Tax, and assessment, distinction between, 45.
by irrigation districts, 148.

county may sue to recover in road district, 123.
distinguished from assessment, 128.

in road district, proceedings for, 154.

in school districts, 148.

for road fund, 109.

none to be levied in district except upon elec-
tion, 130.

poll, to be levied, 110.

power to refund illegal, 45.

school tax, and special school tax, 110.

special not necessary to erect jail, 46.

Tax Assessments, sufficiency of, 44.

Tax Collector, duties of, 261.

of Monterey county, 50.
percentage allowed, 277.

remedy for failure to make a deed, 31.
Tax List, is county printing, 45.

Taxes, assessment of to be equalized, 100.

Taxes, levied by supervisors, 93.

power of supervisors to cancel, 27.
power to levy and collect, 53.
when may be cancelled, 27, 31.
Tehama, county of thirty-sixth class, 268.
Tia Juana Flood, appropriation void, 56.
Time, book and page of recorded instruments, 247.
Toll Road, a public highway, 114, 120, 124.
expiration of franchise, 124.

injunction in behalf of owner, 121.

Tolls, licenses for may be granted, 107, 108.
right to collect is a franchise, 123.

supervisors compelled by mandamus to fix
rates, 123.

"Torrens act," 633.

Township, a geographical subdivision, 195.

census of, 93.

Township Offices, what are, 194.

Township Organization, none, 195.

Transfer of Real Estate, act for simplification of,
633.

Traylor Act, 6.

Treasurer, action against, 60, 213.

action against and bondsmen, 204.

and auditor, joint statement of finances by, 237.
books, etc., to be examined, 214.

bound by his monthly settlements, 210.

burden of proof upon, 22.

death of, duty of representatives. 213.

duty as to payment of warrants. 176, 177.

duty as to property received from coroner, 212.
duty as to warrants surrendered for redemp-
tion, 29.

insufficiency of fund, 34.

may make special deposits, 213.

may refuse to pay illegal warrants, 60.

must keep in possession all public moneys, 212.

must make detailed reports, 211.

must make settlements, 210.

must sue district attorney, when, 211.

penalty for not reporting financial condition,

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