Legislation § 419. Enacted February 14, 1872. (Field's Draft, § 493, N. Y. Pen. Code, § 466.) The code commissioners say: "This section is founded upon and to carry out the spirit of an act for the punishment of contempts and trespasses. (Stats. 1862, p. 115.)” § 420. Preventing person from entering upon public lands. Every person who unlawfully prevents, hinders, or obstructs any person from peaceably entering upon or establishing a settlement or residence on any tract of public land of the United States within the state of California, subject to settlement or entry under any of the public land laws of the United States; or who unlawfully hinders, prevents, or obstructs free passage over or through the public lands of the United States within the state of California, for the purpose of entry, settlement, or residence, as aforesaid, is guilty of a misdemeanor. California Jurisprudence: See article Public Lands. Legislation § 420. 1. Addition by Stats. 1901, p. 462; unconstitu tional. See note, § 5, ante. 2. Added by Stats. 1905, p. 675; the code commissioner saying, "This is a codification of the statute of 1887, p. 147." Another section numbered 420 was added by Code Amdts. 1877-78, p. 117, and related to inciting riots; this section was repealed by Code Amdts. 1880, p. 1. § 421. National guard, discrimination against members of. No association or corporation shall by any constitution, rule, by-law, resolution, vote or regulation, discriminate against any member of the national guard of California because of his membership therein. Any person who willfully aids in enforcing any such constitution, rule, by-law, resolution, vote or regulation against any member of said national guard of California, is guilty of a misdemeanor. California Jurisprudence: See article Military. TITLE XII. Crimes Against the Revenue and Property of this State. $424. Embezzlement and falsification of accounts by public officers. § 425. Officers neglecting to pay over public moneys. $426. "Public moneys," as used in the two preceding sections defined. § 427. Failure to pay over fines and forfeitures received, a misde meanor. $428. Obstructing officer in collecting revenue. § 429. Refusing to give assessor list of property, or giving false name. $430. Making false statements, not under oath, in reference to taxes. § 431. Delivering receipts for poll-taxes, other than prescribed by law, or collecting poll-taxes, etc., without giving the receipt prescribed by law. Having blank receipts for licenses, etc., other than those prescribed by law. § 432. § 433. Selling undated foreign miners' licenses. [Repealed.] Refusing to give name of persons in employment, etc. § 436. Unlawfully acting as auctioneer. § 437. Forging state revenue stamps. [Repealed.] § 438. Making instruments on unstamped paper. [Repealed.] $439. § 440. Effecting insurance on account of foreign companies that have not complied with the laws of this state. Officer charged with collection, etc., of revenue, refusing to permit inspection of his books. § 441. Board of examiners, controller, and treasurer neglecting certain duties. § 442. Military property, unlawful conversion of. § 442. Wearing uniform of United States army except by certain persons, forbidden. Theatrical people. Civic societies. § 443. Selling state arms, etc. [Repealed.] § 424. Embezzlement and falsification of accounts by public officers. Each officer of this state, or of any county, city, town, or district of this state, and every other person charged with the receipt, safe-keeping, transfer, or disbursement of public moneys, who either: 1. Without authority of law, appropriates the same, or any portion thereof, to his own use, or to the use of another; or, 2. Loans the same or any portion thereof; makes any profit out of, or uses the same for any purpose not author. ized by law; or, 3. Knowingly keeps any false account, or makes any false entry or erasure in any account of or relating to the same; or, 4. Fraudulently alters, falsifies, conceals, destroys, or obliterates any such account; or, 5. Willfully refuses or omits to pay over, on demand, any public moneys in his hands, upon the presentation of a draft, Pt. 1, Tit. 12 order, or warrant drawn upon such moneys by competent authority; or, 6. Willfully omits to transfer the same, when such transfer is required by law; or, 7. Willfully omits or refuses to pay over to any officer or person authorized by law to receive the same any money received by him under any duty imposed by law so to pay over the same; Is punishable by imprisonment in the state prison for not less than one nor more than ten years, and is disqualified from holding any office in this state. [Amendment approved 1905; Stats. 1905, p. 53.] Embezzlement of public funds: See post, § 514. California Jurisprudence: See articles Embezzlement, vol. 10, p. 235; Officers. Legislation § 424. 1. Enacted February 14, 1872. The code commissioners say: "This section was amended so as to read as published in the text, by act of April 1, 1872, cited in note to § 391, ante. It is founded upon the following laws: §§ 66 and 67 of the Crimes and Punishment Act, Stats. 1850, p. 229; an act to punish embezzlement of the public money, Stats. 1851, p. 425; an act for the protection of the treasury, Stats. 1863, p. 97.`. . When enacted in 1872, (1) the introductory paragraph had the word "Every" instead of "Each" as the initial work of the paragraph, the change being made in 1880; (2) subd. 2 reading, "2. Loans the same or any portion thereof; or"; (3) subds. 3, 4, and 5 (omitted in 1905) read, "3. Fails to keep the same in his possession until disbursed or paid out by authority of law; or, 4. Unlawfully deposits the same or any portion thereof in any bank, or with any banker or other person; or, 5. Changes or converts any portion thereof from coin into currency, or from currency into coin or other currency, without authority of law; or"; (4) the present subds. 3, 4, 5, 6, and 7 then being numbered 6, 7, 8, 9, and 10, respectively (the change being made in 1905). 2. Amended by Code Amdts. 1880, p. 39, (1) in introductory para graph, changing "Every" to "Each" as the initial word; (2) subd. 2 reading, "2. Loans the same, or any portion thereof, or having the possession or control of any public money, makes a profit out of, or uses the same for any purpose not authorized by law: or"; the section otherwise reading as in the original code. 3. Amended by Stats. 1905, p. 53. § 425. Officers neglecting to pay over public moneys. Every officer charged with the receipt, safe-keeping, or disbursement of public moneys, who neglects or fails to keep and pay over the same in the manner prescribed by law, is guilty of felony. Fines to be paid over: Post, §§ 1457, 1570. California Jurisprudence: See articles Embezzlement, vol. 10, p. 235; Public Officers. Legislation § 425. Enacted February 14, 1872. § 426. "Public moneys," as used in the two preceding sections, defined. The phrase "public moneys," as used in the two preceding sections, includes all bonds and evidence of indebtedness, and all moneys belonging to the state, or any city, county, town, or district therein, and all moneys, bonds, and evidences of indebtedness received or held by state, county, district, city, or town officers in their official capacity. California Jurisprudence: See articles Embezzlement, vol. 10, p. 235; Public Officers. Legislation § 426. Enacted February 14, 1872. § 427. Failure to pay over fines and forfeitures received, a misdemeanor. If any clerk, justice of the peace, sheriff, or constable, who receives any fine or forfeiture, refuses or neglects to pay over the same according to law and within thirty days after the receipt thereof, he is guilty of a misdemeanor. Fines to be paid over: See post, §§ 1457, 1570. California Jurisprudence: See article Forfeitures, vol. 12, p. 636. Legislation § 427. Enacted February 14, 1872; based on Crim. Prac. Act, Stats. 1851, p. 288, § 680. § 428. Obstructing officer in collecting revenue. Every person who willfully obstructs or hinders any public officer from collecting any revenue, taxes, or other sums of money in which the people of this state are interested, and which such officer is by law empowered to collect, is guilty of a misdemeanor. Under § 862 of the Municipal Corporation Act, giving to cities of the sixth class power to impose and collect a street poll tax, money levied and collected thereunder belongs to the municipality and not to the state and the state has no interest therein within the meaning of § 428 of the Penal Code. Sam Wah, Ex parte, 91 Cal. 510, 27 Pac. 766. California Jurisprudence: See article Taxation. Legislation § 428. Enacted February 14, 1872; based on Field's Draft, § 501, N. Y. Pen. Code, § 475. § 429. Refusing to give assessor list of property, or giving false name. Every person who unlawfully refuses, upon demand, to give to any county assessor a list of his property subject to taxation, or to swear to such list, or who gives a false name or fraudulently refuses to give his true name to any assessor, when demanded by such assessor in the discharge of his official duties, is guilty of a misde meanor. Statement of property owned: See Pol. Code, §§ 3629, 3631. Legislation § 429. Enacted February 14, 1872; based on Stats. 1861, p. 424, §§ 17, 18. § 430. Making false statements, not under oath, in reference to taxes. Every person who, in making any statement, not upon oath, oral or written, which is required or authorized by law to be made, as the basis of imposing any tax or assessment, or of an application to reduce any tax or assessment, willfully states anything which he knows to be false, is guilty of a misdemeanor. Statement of value: See Pol. Code, §§ 3629, 3631. Reduction of valuation: See Pol. Code, §§ 3674, 3675. California Jurisprudence: See article Taxation. Legislation § 430. Enacted February 14, 1872 (Field's Draft, § 520, N. Y. Pen. Code, § 485); based on Stats. 1861, pp. 424, 440, §§ 17, 18, 68. The code commissioners say: "Stats. Geo. III, c. cv, § 9. False statements made under the sanction of an oath, in any of the cases referred to in the section above, fall within the definition of perjury, as given in this code, and are therefore excluded from the operation of this section. . . . " § 431. Delivering receipts for poll-taxes, other than prescribed by law, or collecting poll-taxes, etc., without giving the receipt prescribed by law. Every person who uses or gives any receipt, except that prescribed by law, as evidence of the payment of any poll-tax, road-tax, or license of any kind, or who receives payment of such tax or license without delivering the receipt prescribed by law, or who inserts. the name of more than one person therein, is guilty of a misdemeanor. Licenses: See Pol. Code, §§ 3356-3385. California Jurisprudence: See articles Licenses; Taxation. Legislation § 431. Enacted February 14, 1872; based on Stats. 1861, p. 449, § 95. The code commissioners say: "This and the nine following sections are extended to cover the several provisions of the revenue law relating to tax receipts, licenses, etc. (See Political Code.)" § 432. Having blank receipts for licenses, etc., other than those prescribed by law. Every person who has in his possession, with intent to circulate or sell, any blank licenses or poll-tax receipts other than those furnished by the controller of state or county auditor, is guilty of felony. Poll-taxes: See Pol. Code, §§ 3839-3862. California Jurisprudence: See article Licenses. Legislation § 432. Enacted February 14, 1872; based on Stats. 1861, p. 419; Stats, 1855 p, 175, § 5. § 433. Selling undated foreign miners' licenses. [Repealed.] Legislation § 433. 1. Enacted February 14, 1872. 2. Repealed by an act entitled "An Act to amend and in relation to the Political, Civil, and Penal Codes, and the Code of Civil Procedure," approved April 1, 1872, now on file in the office of the secretary of state. The code commissioners say: "This section was |