Incidental expenses. assessed, and to order such premises to be sold on execution, as in other cases of the sale of real estate by the process of said Courts. Such premises, if sold, may be redeemed, as in other cases of real property sold on execution. In all suits brought to recover assessments levied under the provisions of this Act, the proceedings therein shall be governed and regulated by the provisions of this Act, and also, when not in conflict herewith, by the provisions of the Code of Civil Procedure. This Act shall be liberally construed to effect the ends of justice. "Appeals may be taken and prosecuted in the Supreme Court, as provided in the Code of Civil Procedure in other cases.' SEC. 10. The term "incidental expenses" shall mean the expense for work done by the City Engineer, under the provisions of this Act; also, the expense of printing and advertising, and the expense of superintending any sewer constructed under this Act. Appropriation. Deficiencies. CHAP. DCII-An Act to appropriate money for the support of the Government of the State. [Approved April 3, 1876.] The People of the State of California, represented in Senate and SECTION 1. There is hereby appropriated, out of any moneys in the treasury not otherwise appropriated, to be expended in the two succeeding fiscal years, the following sums: For the salary of the members of the Board of Transportation Commissioners, eighteen thousand dollars. For salary of Clerk of said Board, thirty-six hundred dollars. For contingent expenses of said Board, six hundred dollars. For salaries and other expenses of the Commission constituted under the provisions of "An Act to provide for an examination into the sale and disposal of State lands," approved April third, eighteen hundred and seventy-six, twelve thousand dollars. For the payment of rewards for the arrest and conviction of highway robbers, three thousand dollars. SEC. 2. There is hereby appropriated for deficiencies in the present fiscal year: For salaries of District Judges, two thousand and eighty-two dollars. For salaries and other expenses of the Transportation Commissioners, twelve hundred and seventy-five dollars. SEC. 3. This Act takes effect immediately. CHAP. DCIII.-An Act supplemental to an Act entitled an Act to protect agriculture in the County of Calaveras, approved March twenty-fourth, eighteen hundred and seventy-four. [Approved April 3, 1876.] The People of the State of California, represented in Senate and question of trespass law. SECTION 1. The Board of Supervisors of the County of Electors to Calaveras are hereby authorized, at the time they order the vote on publication of the proclamation of the Governor for the continuing general election for members of the Legislature, in the year eighteen hundred and seventy-seven, to cause to be published a notice to the electors of the several townships in said county, that at said general election there shall be submitted to the voters of each township in said county the question of the extension of the Act of the Legislature entitled "An Act to protect agriculture in the County of Calaveras, approved March twenty-first, eighteen hundred and seventyfour," to the respective townships of said county. The ballots to be used at said election may contain the words, "For extension of Act to protect agriculture," or, Against extension of Act to protect agriculture," written or printed thereon. The Inspector and Judges of Election, at each and every polling precinct in said county, shall ascertain and make return of the number of votes cast in favor of the extension of said law and against the extension of the same as aforesaid, in like manner, and with the same particularity, as other votes are required by law to be counted and returned. 66 statements. SEC. 2. Immediately after the canvass of the vote of said Clerk to county the Clerk of the Board of Supervisors must make prepare out two statements of the vote of each township in said county, upon the question submitted under this Act, and certify the same, and deliver one statement to the member of the Assembly elect from said county, and one statement to the Senator elect of the Seventeenth Senatorial District. SEC. 3. It shall not be lawful for any person or persons, Stock having possession or control of stock owned outside of the en route. County of Calaveras, to drive or herd the same upon the land of any qualified homestead or preëmption claimant within said county, except in the following case: Stock in transit may be driven over or herded upon the uncultivated and unfenced land of a qualified homestead or preemption claimant in said county; provided, that said stock, in passing over said land, is driven at the rate of at least three miles per day. meanor. SEC. 4. Every person violating the provisions of section Misdethree of this Act is guilty of a misdemeanor, and upon conviction thereof shall be fined in a sum not less than ten dollars, and costs of the action, for such offense, and shall be imprisoned in the County Jail until such fine and costs are paid, such imprisonment not to exceed three months. SEC. 5. This Act shall take effect and be in force from and after its passage. Board of Education to estimate amount of expenses for year. CHAP. DCIV.-An Act to authorize the Board of Education of the City and County of San Francisco to provide for the support of the common schools of said city and county. [Approved April 3, 1876.] The People of the State of California, represented in Senate and SECTION 1. It shall be the duty of the Board of Education of the City and County of San Francisco, on or before the second Monday of September in each year, to report to the Board of Supervisors of said city and county an estimate of the amount of money which will be required during the year for the purpose of meeting the current annual expenses of public instruction in said city and county, specifying the amount required for supplies furnished to pupils, for purchasing and procuring sites, for leasing rooms or buildings, or erecting buildings, and for furnishing, fitting up, altering, enlarging, and repairing the buildings and premises under their charge, for the support of schools which shall have been organized by the Board since the last annual apportionment, for salaries of teachers, janitors, clerks, and other employés of the Board, and for such further sum or sums as may be necessary for any of the purposes authorized by this Act; but the aggregate amount so reported shall not exceed the sum of thirty-five dollars for each pupil who shall have actually attended and been taught in the preceding year in the schools entitled to participate in the apportionments. The number of pupils who shall be considered as having attended the schools during any one year shall be ascertained by adding together the number of days' attendance of all the pupils in the common schools during the year, and dividing the same by the number of school days in the year. Said Supervisors Board of Supervisors are hereby authorized and empowered to levy and cause to be collected, at the time and in the manner of levying State and other city and county taxes, the amount of tax, not to exceed thirty-five dollars per pupil, determined and reported by the Board of Education. The amount so levied and collected by said Board of Supervisors shall not include the amounts annually received from poll to levy and collect tax. Deficiency. Auditor to allow. taxes. SEC. 2. The Board of Education of the City and County of San Francisco is hereby authorized to order paid, out of the School Funds for the fiscal year eighteen hundred and seventy-six [and] eighteen hundred and seventy-seven, any deficiency which may arise in the School Fund during the fiscal year eighteen hundred and seventy-five-seventy-six; provided, the amount of said deficiency so ordered paid shall not exceed the sum of one hundred thousand dollars. SEC. 3. The Auditor of the City and County of San Francisco is hereby authorized to audit all duly signed warrants issued and ordered paid by said Board of Education, covering the deficiency mentioned in section two of this Act. SEC. 4. The Treasurer of the City and County of San Treasurer to Francisco is hereby authorized to pay out of the School pay. Fund in his hands, for the fiscal year eighteen hundred and and seventy-six-seventy-seven, all duly issued and audited warrants drawn to cover the deficiency mentioned in sections two and three of this Act. SEC. 5. This Act shall be in force from and after its passage. CHAP. DCV.-An Act to provide for the collection of delinquent taxes in the City and County of San Francisco. [Approved April 3, 1876.] The People of the State of California, represented in Senate and Assembly, do enact as follows : for 1868-9 SECTION 1. The assessment of taxes upon all property, Assessments both real and personal, excepting solvent debts, in the City legalized. and County of San Francisco, whether for State or city and county purposes, for the fiscal year eighteen hundred and sixty-eight and sixty-nine, ending on the thirtieth day of June, A. D. eighteen hundred and sixty-nine, as equalized by the Board of Supervisors of said city and county, sitting as a Board of Equalization in said fiscal year, is hereby legalized and confirmed, and rendered valid and binding, both in law and in equity, against the persons and property assessed, and the duplicate assessment roll of said city and county, for said fiscal year, shall be prima facie evidence of such assessment. commence tax. SEC. 2. The Board of Supervisors of the City and County Counsel to of San Francisco is hereby authorized to employ special action for counsel to commence civil [action] in the name of "The recovery of People of the State of California," in any of the District Courts of said city and county, whether the defendant be a resident of said city and county, to recover unpaid taxes in said city and county, for the fiscal year mentioned in the last section hereof, or to take any proceedings under the existing laws for the recovery of the unpaid taxes for said year. In all actions commenced under the provisions of this Act, the complaint shall designate the amount of taxes due and unpaid for State and city and county purposes, separately, and shall state the kind and quantity of property assessed, both real and personal, and if real, describe the same; and the Defendants defendant shall not be allowed to set up or show any infor- may plead: mality in the levy or assessment as a defense, such defendant being allowed only to plead : First-That the taxes have been paid before suit; or, Second-That defendant was not the owner of the property mentioned in the complaint, at the time of the assessment, and had no assessable interest therein at the time of the assessment; and no answer shall be filed in any such case unless the same be verified by oath. Delinquent list to be evidence. Judgments. Code ap plied; deed, title, etc. Unknown owners. Interest. Attorney's fees. Complaint SEC. 3. The delinquent tax list for said fiscal year, duly certified by the proper officers, shall be delivered to the special counsel employed by the Board of Supervisors, under the provisions of this Act, and the said delinquent list, or the original or duplicate assessment roll, or a copy of any entry therein, duly certified, showing unpaid taxes against any person or property, shall be evidence in any Court to prove the delinquency, property assessed, the amount of taxes due and unpaid, and that all the forms of law in relation to the levy and assessments of such taxes have been complied with; and neither the delinquent tax list nor assessment roll need be filed in any case. SEC. 4. Judgments rendered in such cases in the District Court shall be docketed and become liens upon all the property of the defendants liable to taxation, and may be enforced against the same. All SEC. 5. The Code of Civil Procedure of this State, so far as the same is not inconsistent with the provisions of this Act, is hereby made applicable to proceedings under this Act; any deed derived from a sale of real property under this Act shall be conclusive evidence of title, except as against actual frauds or pre-payment of the taxes, and shall entitle the holder thereof to a writ of assistance from any District Court in said city and county to obtain possession of such property; provided, that the Sheriff, in selling said property, shall only sell the smallest quantity that any purchaser will take and pay the judgment and all costs. moneys collected under the provisions of this Act, except as hereinafter provided, shall, without delay, be paid to the Tax Collector of said city and county, to be distributed in the proper funds; and each collection, and the date thereof, shall be entered opposite the proper name of property in the delinquent tax list, which shall be open to public inspection. SEC. 6. If the name of the owner of any property upon which the taxes remain unpaid be unknown, or if the same has been assessed to an unknown owner, the person liable to pay the taxes thereon may be sued by a fictitious name and the summons be served in such manner as the Court may direct, and a deed derived from the sale of such property, under the provisions of this Act, shall be equally conclusive against the true owner of such property as if the action had been prosecuted against said owner by his real name. SEC. 7. There shall be collected on all taxes delinquent for said fiscal year, mentioned in section one hereof, interest at the rate of two per cent. per month from the time such taxes became delinquent. SEC. 8. The special counsel employed by the Board of Supervisors, under the provisions of this Act, shall be entitled to receive and retain, as compensation for his services, ten per cent. of all moneys collected under the provisions of this Act. SEC. 9. In any suit commenced, it shall not be necessary must show to set forth in the complaint the proceedings of officers as to the assessment, equalization, or levy of taxes; but it shall be sufficient to allege generally that the tax, naming the amount, |