Said demand shall be approved before filing by the officer who directed such expenditure. If said demand be allowed by the board, the clerk of the board shall detach and file the memorandum, and shall indorse on such demand "allowed by the board of supervisors," together with the date of such allowance, the amount of such allowance, and from what fund; shall attest the same with his signature, and, when countersigned by the chairman, shall transmit the same to the auditor, who shall, in case he approves said demand, indorse upon it "approved," date, and number of the warrant, and shall, in attestation thereof, affix his signature thereto and deliver the same to the claimant; and said demand, when so approved and signed by the auditor, shall constitute the warrant on the treasury, within the meaning of this chapter, except as hereinafter provided; provided, however, that whenever a county causes its accounts to be reorganized in a manner which will enable said county to determine by its accounts the correctness of claims presented for payment, the board of supervisors of said county may modify the form hereinabove prescribed for the submission of claims by eliminating therefrom the affidavit of claimant and may dispense with the necessity of such or any affidavit; provided, further, that the board of supervisors of any county may in their discretion adopt such other form or forms for the submission and payment of claims and may prescribe and adopt warrant forms separate from demand forms, to the end that the approved demands may be permanently retained in the auditor's office as vouchers supporting the warrants issued, and may prescribe such other procedure for the allowance and payment of claims as may better meet the needs of the particular county, but in such form of claim so adopted shall provide:

First-For the approval of the officer directing the expenditure.

Second-For the approval of the purchasing agent or other officer issuing purchase orders or having charge of contracts or schedules of salaries under which claims may arise.

Third-For the certificate of the clerk of the board of supervisors or of the county auditor as to the correctness of the computations.

Fourth-For the approval of at least one member of the board of supervisors.

Fifth-For the certificate of the clerk of the board of supervisors as to the date and amount of allowance of such claim by the board. Sixth-For the county auditor's certificate of approval.

Such form of warrant, if separate from the demand, shall provide for the statement "ordered paid, by board of supervisors, (date)" or words of similar import, to be signed by the clerk of the board, before being signed and issued by the county auditor; provided, further, that demand and warrant forms and records and the procedure for allowance and payment of claims shall be subject to the approval of the state board of control. [Amendment approved 1915; Stats. 1915, p. 1186.]

Legislation § 4076. 1. Enacted by Stats. 1907, p. 379; same as former County Gov. Act 1897, p. 470, § 41, and embraces old § 4073. Original § 4076 enacted March 12, 1872; repealed by Stats. 1907, p. 354; same as present § 4031, post. 2. Amended by Stats. 1911, p. 1395. 3. By Stats. 1913, p. 836. 4. By Stats. 1915, p. 1186.

§ 4077. Improper claims to be rejected. When the board finds that any claim presented is not payable by the county, or is not a proper county charge, it must be rejected; and said rejection shall be plainly indorsed on said claim; if they find it to be a proper county charge, but greater in amount than is justly due, the board may allow the claim in part, and draw a warrant for the portion allowed, on the claimant filing a receipt in full for his account. If the claimant is unwilling to receive such amount in full payment, the claim may again be considered at the next regular session of the board, but not afterward.

Not to be interested in any contract made in official capacity: See ante, § 920.

Prohibitions applicable to certain officers: See ante, §§ 920-926. Legislation § 4077. Enacted by Stats. 1907, p. 380; same as former County Gov. Act 1897, p. 471, § 42, and substantially same as old § 4074. Original § 4077 enacted March 12, 1872; repealed by Stats. 1907, p. 354. § 4078. When claimant may sue. If the board refuse or neglect to allow or reject a claim or demand for ninety days after the same has been filed with the clerk, such refusal or neglect may, at the option of the claimant, be deemed equivalent to a final action and rejection on the ninetieth day, and a claimant dissatisfied with the rejection of his claim or demand, or with the amount allowed him on his account, may sue the county therefor at any time within six months after the final action of the board, but not afterward, and if, in such action, judgment is recovered for more than the board allowed, on presentation of a certified copy of the judgment, the board must allow and pay the same, together with the costs adjudged; but if no more is recovered than the board allowed, the board must pay the claimant no more than was originally allowed.

Legislation § 4078. Enacted by Stats. 1907, p. 381; same as former County Gov. Act 1907, p. 471, § 43, and embraces old § 4075. Original § 4078 enacted March 12, 1872; amended by Code Amdts. 1880, p. 23; repealed by Stats. 1907, p. 354; similar to present § 4323, post, except that transier was formerly to supervisors of adjoining county.

§ 4079. Claims of members. All claims against the county, presented by members of the board of supervisors for per diem and mileage, or other service rendered by them, must be itemized and verified as other claims, and must state that the service has been actually rendered, and before allowance such claims must be presented to the district attorney,

who must indorse thereon, in writing, his opinion as to the legality thereof. If the district attorney declare the claim, or any part thereof, illegal, he must state specifically wherein it is illegal, and the claim, or such part, must then be rejected by said board.

Legislation § 4079. Enacted by Stats. 1907, p. 381; same as former County Gov. Act 1897, p. 472, § 49, and embraces old § 4082. Original § 4079 enacted March 12, 1872; amended by Code Amdts. 1873-74, p. 56; repealed by Stats. 1907, p. 354; similar to present § 4324, post, except as to place of posting.

§ 4080. Provide for cultivating shade and ornamental trees. [Repealed 1907; Stats. 1907, p. 354.]

Legislation § 4080. 1. Enacted March 12, 1872. 2. Repealed by Code Amdts. 1880, p. 100. 3. Amended by Stats. 1905, p. 115. 4. Repealed by Stats. 1907, p. 354.

§ 4081.

ARTICLE XI.

Warrants on County Treasury.

What warrants must specify.

§ 4082. Claims in favor of supervisors. [Repealed.]

§ 4083.

§ 4084.

Statement of county indebtedness, assets and rate of taxation. [Repealed.]

To receive and apply donations of land, etc., for specific purposes. [Repealed.]

§ 4081. What warrants must specify. Warrants drawn by order of the supervisors on the county treasury for the current expenses during each year must specify the liability for which they are drawn, and when they accrued, and must be paid in the order of presentation to the treasurer. If the fund is insufficient to pay any warrant, it must be registered, and thereafter paid in the order of registration.

Legislation § 4081. Enacted by Stats. 1907, p. 381; same as former County Gov. Act 1897, p. 472, § 44, and old § 4076. Original § 4081 enacted March 12, 1872; repealed by Stats. 1907, p. 354; similar to present § 4050, ante.

§ 4082. Claims in favor of supervisors. [Repealed 1907; Stats. 1907, p. 354.]

Legislation § 4082. 1. Enacted March 12, 1872. 2. Repealed by Stats. 1907, p. 354; embraced in present § 4079, ante.

§ 4083. Statement of county indebtedness, assets and rate of taxation. [Repealed 1897; Stats. 1897, p. 436.]

Legislation § 4083. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1877-78, p. 66. 3. Repealed by Stats. 1897, p. 436.

4084. To receive and apply donations of land, etc., for specific purposes. [Repealed 1907; Stats. 1907, p. 354.]

Legislation § 4084. 1. Enacted March 12, Stats. 1907, p. 354; same as present § 4052, ante.

1872. 2. Repealed by

§ 4085.

ARTICLE XII.

The Several Funds.

Public revenues must be kept in separate funds.

§ 40854. Innavigable streams may be declared highways for fishing. § 4086. Moneys in fund, how used.

§ 4087.

General fund, what constitutes.

§ 4085. Public revenues must be kept in separate funds. The income and revenue paid into the county treasury shall be at once appropriated to and kept in separate funds.

Legislation § 4085. 1. Enacted March 12, 1872. 2. Amended by Stats. 1893, p. 111. 3. Repealed by Stats. 1907, p. 354. 4. Enacted

by Stats. 1907, p. 381.

§ 40852. Innavigable streams may be declared highways for fishing. On the application of any individual, association or corporation interested, the board of supervisors of any county in this state may, by ordinance, declare all or any portion of any slough, river or stream which does not lie within or run through cultivated land lying within the county waich is stocked or supplied, in whole or in part, with fish, by the state or counties and which has not been declared by law to be navigable, and which in fact is not navigable for commercial purposes, to be a public highway for the purpose of fishing in said slough, river or stream, and the same shall thereupon become and be a public highway for such purpose, subject only to the reservations hereinafter contained. In case any owner of land adjacent to or across which such slough, river or stream flows does not consent to the use of the slough, river or stream for such purpose with the right to pass along the banks for the purpose of fishing and grant the same to the county by suitable instrument in writing, on application, the board of supervisors may contract for and purchase any or all such rights; or if the same cannot be purchased at a satisfactory price, may authorize proceedings to be commenced to procure the same in the manner directed by title 7, part 3, of the Code of Civil Procedure.

Legislation § 40852. Added by Stats. 1911, p. 1389.

§ 4086. Moneys in fund, how used. The several funds in the treasury authorized by law at the time this title takes effect, or provided for by this title shall continue therein so long as there shall be oceasion therefor, and the moneys therein, or which may belong thereto shall not be used for any purpose other than that for which the same were raised, except as otherwise provided in this title.

Legislation § 4086.

1. Enacted March 12, 1872. 2. Repealed by Stats. 1907, p. 354. 3. Enacted by Stats. 1907, p. 381.

§ 4087. General fund, what constitutes. The general fund shall consist of moneys received into the treasury and not specially appropri ated to any other fund.

Legislation § 4087. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 100. 3. Repealed by Stats. 1907, p. 354. 4. Enacted by Stats. 1907, p. 382.

ARTICLE XIII.

Issuance of Bonds.

§ 4088. Issuance of bonds for certain purposes. proceedings on. § 4088a. Signature to county bonds.

§ 4088. Issuance of bonds for certain purposes; proceedings on. Any county having an outstanding indebtedness, evidenced by bonds or warrants thereof, may refund such indebtedness and issue bonds of the county therefor, and any county may incur or refund a bonded indebtedness for any purposes for which the board of supervisors are herein authorized to expend the funds of said county, or for the purpose of building or constructing roads, bridges or highways. Such indebtedness shall be refunded or incurred in the following manner, to wit: The board of supervisors thereof shall by order specify the purpose for which the indebtedness is to be incurred, the amount of bonds which they propose to issue, the rate of interest, and the number of years, not exceeding forty, the whole or any part of said bonds are to run, and shall further provide for submitting the question of the issuance of said bonds to the qualified electors of the county at the next general election, or at a special election to be called by the board for that purpose, and the words to appear upon the ballot shall be "Bonds-Yes," and "BondsNo," or words of similar import, together with a general statement of the amount and purpose of the bonds to be issued. Several separate propositions may be submitted at the same election. If a special election is called, none but qualified voters of the county shall be permitted to vote thereat, and it shall be held as nearly as practicable in conformity with the general election law of the state; provided, however, that for the holding of such special election the board may form bond election precincts by adopting the precincts established for general election purposes, or by consolidating such precincts inside of incorporated cities and towns, to a number not exceeding six in each bond election precinct, and shall appoint only one inspector, two judges and one clerk for each bond election precinct. Notice shall be given of such election by publication in one or more newspapers published in the county, once a week for at least four weeks, or daily for not less than thirty days, prior to said election. If there be no such newspaper, then by posting the same conspicuously in five public places in said county at least thirty days before said election. Such notice must contain the time and place or places of holding such election, the names of election officers to conduct the same, the amount and denomination of the bonds, the rate of interest to be paid, and the number of years, not exceeding forty, the whole or any part of such bonds are to run. If any election officers so named in such notice are not present at the opening of the polls, the electors present may appoint election officers to take the place of such election officers so absent. If two thirds of the electors of the county voting at such an election shall vote in favor of issuing such bonds, the board must proceed to issue the amount of bonds specified; provided, that the total amount of bonded indebtedness shall at no time exceed five per cent of the taxable property of the county, as shown by the last equalized assessment-book thereof. This limitation shall not apply to bonds which may be issued to refund an indebtedness existing