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dred and eighty-six, one thousand eight ńundred and eighty-seven, and one thousand eight hundred and eightyeight, of the Political Code, shall be valid in the same manner and to the same extent as if said sections used the words “board of education, board of trustees, or other governing body," in place of the words “board of trustees," whenever the words “board of trustees" occur in said sections. En. Stats. 1881, 63. Am'd. 1895, 246.
$ 1887. Tax for interest and redemption of bonds. The board of supervisors, at the time of making the levy of taxes for county purposes, must levy a tax for that year upon the taxable property in such district, for the interest and redemption of said bonds, and such tax must not be less than sufficient to pay the interest of said bonds for that year, and such portion of the principal as is to become due during such year, and in any event must be high enough to raise, annually, for the first half of the term said bonds have to run, a sufficient sum to pay the interest thereon; and during the balance of the term, high enough to pay such annual interest, and to pay, annually, a proportion of the principal of said bonds equal to a sum produced by taking the whole amount of said bonds outstanding and dividing it by the number of years said bonds then have to run; and all moneys so levied, when collected, shall be paid into the county treasury to the credit of the building fund of such district, and be used for the payment of principal and interest on said bonds, and for no other purpose. The principal and interest on said bonds shall be paid by the county treasurer, upon the warrant of the auditor, out of the fund provided therefor; and it shall be the duty of the auditor to cancel and file with the treasurer the bonds and coupons as rapidly as they are paid. En. Stats. 1881, 64.
Cal.Rep.Cit. 99, 151 ; 108, 284.
$ 1888. Failure to levy tax, how remedied. If the board of supervisors of any county which bas issued bonds under the provisions of this act. shall fail to make the levy necessary to pay such bonds or interest coupons at maturity, and the same shall have been presented to the county treasurer, and the payment thereof refused, the owner may file the bond, together with all unpaid coupons, with the state controller, taking his receipt therefor, and the same shall be registered in the state controller's office; and the state board of equalization shall, at their next session, and at each annual equalization thereafter, add to the state tax to be levied in said district, a sufficient rate to realize the amount of principal or interest past due prior to the next levy, and the same shall be levied and collected as a part of the state tax, and paid into he state treasury, and passed to the special credit of such district bond tax, and shall be paid by warrants, as the payments mature, to the holder of such registered obligations as shown by the register in the office of the state controller, until the same shall be fully satisfied and discharged; any balance then remaining being passed to the general account and credit of said district. En. Stats. 1881, 64.
$ 1889. Canceling unsold bonds. Whenever any bonds issued under the provisions of this title shall remain unsold for the period of six months after having been offered for sale in the manner prescribed by the board of supervisors, the board of trustees, or board of education of the school district for or on account of which such bonds were issued, or of any school district composed wholly or partly of territory which, at the time of holding the election mentioned in section eighteen hundred and eighty-three, was embraced within the district for or on account of which such bonds were issued, may petition the board of supervisors to cause such unsold bonds to be withdrawn from market and canceled. Upon receiving euch petition, signed by a majority of the members of said board of trustees or board of education, the supervisors shall fix a time for hearing the same, which shall not be more than thirty days thereafter, and shall cause a notice, stating the time and place of hearing, and the object of the petition in general terms, to be published for ten days prior to the day of hearing, in some newspaper published in said school district, if there is one, and if there is no newspaper published in said school district, then in a newspaper published at the county seat of the county in which such school or some part thereof is situated. At the time and place designated in the notice for hearing said petition, or at any subsequent time to which said hearing may be postponed, the supervisors shall hear any reasons that may be submitted for or against the granting of the petition, and if they shall deem it for the best interests of the school district named in the petition that such unsold bonds be canceled, they shall make and enter an order in the minutes of their proceedings that said unsold bonds be canceled, and thereupon said bonds, and the vote by which they were authorized to be issued, shall cease to be of any validity whatever. En. Stats. 1889, 197. $ 1890. Fire escapes.
Each school building in the state shall, if two or more stories in height, be provided with suitable and sufficient fire escapes. The trustees ot each school district and the board of education of each municipal corporation must provide sufficient and suitable fire escapes for each school building two or more stories in height under their jurisdiction. En. Stats. 1899, 47.
$ 1891. School district in different counties.-Concurrent action of supervisors. When any school district is situated partly in different counties, all returns, reports, certificates and petitions required to be made to the board of supervisors by the terms of sections one thousand eight hundred and thirty-six, one thousand eight hundred and eighty-four, and one thousand eight hundred and eightynine of the Political Code, and all action required to be taken by the board of supervisors, by the terms of sections one thousand eight hundred and eighty-four, one thousand eight hundred and eighty-five, and one thousand eight hundred and eighty-nine, shall be by concurrent action of the respective boards of supervisors of every county in which any portion of said district may be situated. And the assessor of any such county or counties, other ihan the county in which the schoolhouse in said district is or is to be located, shall, prior to the time when the board of supervisors meets to make the levy for county purposes in each year, during the term any bonds issued under the provisions of sections one thousand eight hundred and eighty-four, and one thousand eight hundred and eighty-five of the Political Code are to run, or in any year when a district school tax shall have been authorized under the provisions of sections one thousand eight hundred and thirty, one thousand eight hundred and thirty-one, one thousand eight hundred and thirty-two,
one thousand eight hundred and thirty-three, one thousand eight hundred and thirty-four, one thousand eight hundred and thirty-five, one thousand eight hundred and thirtysix, one thousand eight hundred and thirty-seven, and one thousand eight hundred and thirty-nine of the Political Code in any district of his county, certify to the board of supervisors of the county in which the schoolhouse in any such district is or is to be located, a stato ment of the total value of all the taxable property of said district, situated in his county, as appears from the last assessment roll of said county; and the board of supervisors of the county in which the schoolhouse in said district is or is to be located shall determine the rate of taxation necessary to be levied upon the property of said district, and for that purpose is vested with all ihe authority and is subject to the same rules and limitations as boards of supervisors in cases where the district is not joint. After such board of supervisors shall have made such determination, the clerk of said board of supervisors shall certify such rate under the seal of said board to the auditor of each county in which any portion of said district is situated, and said auditors shall thereupon compute the tax and enter the same upon the assessment roll of the said respective counties. And when any money shall have been collected for taxes under the provisions of the Political Code, providing for the collection of taxes levied for a school district tax, or to pay the principal and interest upon bonds of any school district situated in more than one county, and such money shall have been placed in the treasury of any county cther than the one in which the schoolhouse in said district is or is to be located, the treasurer of such county must, when requested so to do by the board of trustees of said district, forward all money in such treasury to the county treasurer of the county in which the schoolhouse in said district is or is to be located, who shall receive and receipt for the same, and place such money in the treasury of such county to the credit of the proper fund of said school district. En. Stats. 1901, 683.
II. The National Guard, 88 1912-2032.
vice, $8 2039-2066.
V. The Board of Military Auditors, 8% 2093-2105.
ENROLLED MILITIA. $ 1895. Who are subject to military duty.
1896. Who are exempt from military duty.
Tax collector in San Francisco. $ 1898. Penalty for dereliction as to enrollment.
1899. Board of equalization to correct the roll. 1900. Clerk of supervisors to deliver copy to brigadier-general. 1901. Compensation of assessors. 1902. Muster roll to be made by brigadier-general.
$ 1895. Who are subject to military duty. Every ablebodied male citizen of this state, except Mongolians and Indians, between the ages of eighteen and forty-five years, not exempt by law, is subject to military duty. But no alien is obliged to serve or bear arms against the state to which his allegiance is due. En. March 12, 1872. Am'd. 1897, 406.
Constitution, article VIII, devoted to.
Military subordinate to civil power: See Const. Cal., art. I, sec. 12.
$ 1896. Who are exempt from military duty. The following persons are exempt from military duty, and enrollment:
1. Ministers of religion.
5. All persons exempted from military duty by the laws of the United States. En. March 12, 1872.