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January first, eighteen hundred and eighty. The board of supervisors, by an order entered upon its minutes, shall prescribe the form of said bonds, and of the interest coupons attached thereto, and fix the time when the whole or any part of the principal of said bonds shall be payable, which shall not be more than forty years from the date thereof; and said board may also, at their option, by a provision in such bonds, make such principal payable on or before a specified date, at the pleasure of the county. Said bonds may be issued in denominations not to exceed one thousand dollars and not less than one hundred dollars; principal and interest payable in gold coin of the United States, either at the treasury of said county, or at such place within the United States as such board may designate, or both at such treasury or such designated place, at the option of the bondholder. Interest on said bonds shall not exceed six per cent per annum, payable annually or semiannually, as said board may designate. Said bonds shall be signed by the chairman of the board of supervisors, and attested by the auditor of said county, and have the seal of the board of supervisors attached, and said coupons shall be signed by said auditor by original or lithographed facsimile signature; and said bonds shall be sold at the times, in the amounts and in the manner prescribed by said board of supervisors, but for not less than par. The board of supervisors, at the time of making the next general tax levy after incurring the indebtedness of any bonds issued under the provisions of this title, and annually thereafter until all of said bonds are paid, or until there shall be a sum in the treasury of the county set apart for that purpose sufficient to meet all sums coming due for principal and interest on such bonds, must levy a tax for that year upon the taxable property of said county for the interest and redemption of said bonds, which shall be in addition to all other taxes, and such tax must not be less than sufficient to pay the interest on said bonds, and such portion of the principal, if any, as is to become due before the time for making the next general tax levy, and in any event must be sufficient 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 sufficient to pay such annual interest, and to provide 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 the board of supervisors, before or at the time of issuing said bonds by ordinance shall provide for the levy of an annual tax sufficient to effect the objects of this provision. Such tax, when collected, shall be paid into the treasury of the county, and used solely to pay the interest and principal of said bonds as they respectively, become due.

The revenue derived from the sale of said bonds shall be applied to the purpose specified in the order of the board, and no other. Should there be any surplus, it shall be applied toward the payment of said bonds. The board of supervisors of any county can contract a bonded indebtedness for county purposes only as in this title provided.

In issuing bonds under this title, the board of supervisors may, at its option, use the following form of bond and coupon,

Pol. Code--65

United States of America, No.

County of

State of California. The county of --, state of California, hereby acknowledges itself indebted and promises to pay the bearer hereof, on the

day of one thousand (herein insert, if the board of supervisors elect to make the bond payable on a certain date, or before that date, at the pleasure of the county, the words “or at any time before that date, at the pleasure of the county"), the sum of dollars in gold coin of the United States, with interest thereon, in like gold coin, at the rate of per centum per annum, payable at semi-annually (or annually) on the first day of and (or on the first day of

if interest payable annually), on presentation and surrender of the interest coupon hereto attached.

This bond is issued by the board of supervisors of the county of state of California, in strict compliance with the provisions of title two of part four of the Political Code of the state of California, and in pursuance of an order of said board duly made on the

day of nineteen hundred and

and with the assent of two thirds of the qualified electors of said county voting at an election legally called and duly held for that purpose on the

day of

nineteen hundred and

And it is hereby certified and recited that the bonded indebtedness of said county, including this bond, does not exceed five per cent of the taxable property thereof, as shown by the last equalized assessment of said county, and that provision has been made for the collection of an annual tax sufficient to pay the interest on this indebtedness as it falls due, and also sufficient to constitute a sinking fund for the payment of said indebtedness at or before maturity.

In witness whereof, The said county, by its board of supervisors, has caused this bond to be signed by the chairman of said board, and attested by the auditor thereof, and the seal of the board of supervisors to be hereto attached, this

day of

one thousand

Chairman Board of Supervisors. Attest:

County Auditor.
And the interest coupon may be in the following form:

“The county of state of California, hereby promises to pay the holder hereof, on the day of -- one thousand

at

in --, $ United States gold coin, for interest on its county bond, No.

County Auditor." If the board of supervisors of any county which has issued bonds under the provisions of this title shall fail to make the levy necessary to pay such bond 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 county, a suffi

cient rate to realize the amount of principal or interest past due and to become due prior to the next levy, and the same shall be levied and collected as a part of the state tax and paid into the state treasury and passed to the special credit of such county as 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 county.

Funding city indebtedness: See post, § 4445.

Legislation & 4088. Enacted by Stats. 1907, p. 382; substantially same as former County Gov. Act 1897, p. 460, $ 25, subd. 13; embraces subject matter of old $8 4048-4052.

§ 4088a. Signature to county bonds. In case any officer whose sig. nature or counter-signature or attestation appears on any county bonds or coupons thereof, issued under the provisions of section 4088, shall cease to be such officer before the delivery of such bonds to the purchaser thereof, such signature or counter-signature or attestation appearing either on the bonds or the coupons, or on both, shall nevertheless be valid and sufficient for all purposes the same as if such officer had remained in office until the delivery of such bonds; and the signature upon the coupons of the person who is auditor at the date of such bonds, shall be valid although the bonds themselves may be attested by a differ. ent person who is auditor at the time of delivery of such bonds.

Legislation § 4088a. Added by Stats. 1911, p. 3.

CHAPTER V.

Executive Department.
Article I. The Chairman of the Board of Supervisors. $ 1090.

II. The Auditor. $$ 4091-4100.
III. The Treasurer. $$ 4101-4124.
IV. The Assessor. $ 4125.

V. The Tax-collector. $ 4126.
VI. The License-collector. $ 4127.
VII. The Recorder. $$ 4130–4142c.
VIII. . The Coroner. $ 4143-4148.
IX. The Live-stock Inspector. $$ 4149, 4149a.

X. The Fish and Game Warden. $8 4149b-4149d.
XI. Registrar of Voters. $$ 4149e, 4149f.

ARTICLE
The Chairman of the Board of Supervisors.

$ 4090. Duties of. $ 4090. Duties of. The chairman of the board of supervisors shall preside at all meetings thereof and perform such duties as are prescribed by law or by said board.

When the board is not in session in any emergency affecting the interest of the county, or when any defalcation or official misconduct shall come to his knowledge, he shall forth with call a special meeting of the board of supervisors to consider the same.

Legislation § 4090. Added by Stats. 1907, p. 385.

ARTICLE II.

The Auditor. $ 4091. Duties of. $ 4092. Warrants to specify what. $ 4093. Settlement with debtors of county. 8 4091. Accounts and receipts. § 4095. Warrants to be numbered. § 4096. Must examine treasurer's books. $ 4097. Monthly count of money in county treasury. § 4098. Same. Filing statements of. 8 4099. Joint statements of auditor and treasurer. $ 4099a. Duty of auditor with respect to minor orphans or half-orphans. $ 1100. Other duties of.

§ 4091. Duties of. The auditor must issue warrants as provided in section four thousand and seventy-six, on the treasurer, in favor of all persons entitled thereto, in payment of all claims and demands chargeable against the county, which have been legally examined, allowed, and ordered paid by the board of supervisors. The auditor must also issue warrants on the treasurer for all debts and demands against the county, when the amounts are fixed by law, or are authorized by law to be allowed by some person or tribunal other than the board of supervisors.

Legislation & 4091. Enacted by Stats. 1907, p. 386; substantially same as former County Gov. Act 1897, p. 483, $ 109, and old § 1215 (en. acted March 12, 1872; repealed by Stats. 1907, p. 354.)

§ 4092. Warrants to specify what. All warrants must distinctly specify the liability for which they are drawn, and when it accrued.

Similar provision as to warrants for current expenses: See ante, 8 4081.

Form of warrants: See post, $ 4095.

Legislation § 4092. Enacted by Stats. 1907, p. 386; same as former ('ounty Gov. Act 1897, p. 483, $ 110, and old § 1216 (enacted March 12, 1872; repealed by Stats. 1907, p. 354.)

§ 4093. Settlement with debtors of county. The auditor must examine and settle the accounts of all persons indebted to the county, or holding moneys payable into the county treasury, and must certify the amount to the treasurer, and upon the presentation and filing of the treasurer's receipt therefor, give to such persons a discharge, and charge the treasurer with the amount received by him, provided, that all persons, or officers, indebted to the county or holding moneys payable into the county treasury, must make oath, before the auditor, of the total amount of money payable by him to the county or into the county treasury, and on what account. Moneys payable into the county treasury, as the term is used in this section, shall include moneys belonging to estates of deceased persons and required by law to be paid to the county treasurer, taxes on inheritances and transfers, all moneys deposited by order of court, and all other moneys deposited with such treasurer by virtue of any official authority whatever. [Amendment approved 1911; Stats. 1911, p. 686.]

Legislation $ 4093. 1. Enacted by Stats. 1907, p. 386; same as former County Gov. Act 1897, p. 483, § 117, and old § 4217 (enacted March 12, 1872; repealed by Stats. 1907, p. 354). 2. Amended by Stats. 1911,

P. 686.

$ 4094. Accounts and receipts. The auditor must keep accounts current with the treasurer, and when any person deposits with the auditor any receipt given by the treasurer for any money paid into the treasury, the auditor must file such receipt, and charge the treasurer with the amount thereof.

Receipts for money deposited with treasurer: See post, $ 4103.

Legislation § 4094. Enacted by Stats. 1907, p. 386; same as former County Gov. Act 1897, p. 483, § 112, and old § 4218 (enacted March 12, 1872; repealed by Stats. 1907, p. 354).

§ 4095. Warrants to be numbered. All warrants issued by the auditor during each year, commencing with the first Monday after the first day of January, must be numbered consecutively, and the number, date, and amount of each, and the name of the person to whom payable, and the purpose for which drawn, must be stated thereon; and they must, at the time they are issued, be registered by him, and after such warrants have remained uncalled for for two years they shall be canceled.

Warrants, form of: See ante, $ 4092.

Legislation § 4095. Enacted by Stats. 1907, p. 386; same as former County Gov. Act 1897, p. 483, $ 113, and substantially same as old § 4219 (enacted March 12, 1872; repealed by Stats. 1907, p. 35+).

§ 4096. Must examine treasurer's books. The auditor must, between the first and tenth day of each month, examine the books of, the treasurer, and see that the same have been correctly kept.

Legislation & 4096. Enacted by Stats. 1907, p. 386; same as former County Gov. Act 1897, p. 483, § 114, and old § 1220 (enacted March 12, 1872; repealed by Stats. 1907, p. 354).

§ 4097. Monthly count of money in county treasury. The chairman of the board of supervisors, district attorney, and auditor must, at least once in each month, count the money in the county treasury, and make and verify, in duplicate, statements showing:

1. The amount of county money and the amount of the receipts for bank deposits that ought to be in the treasury.

2. The amount of money not the property of the county which has been paid into the treasury or ordered deposited with the treasurer, and which ought to be in the custody of the treasurer at such time.

3. The amount and kind of money and the amount of bank receipts for deposits which are actually in the treasury.

4. The amount of money other than county moneys actually in the treasury, or on deposit in the hands of the treasurer. [Amendment approved 1911; Stats. 1911, p. 1095.]

Legislation & 4097. 1. Enacted by Stats. 1907, p. 386; same as former County Gov. Act 1897, p. 483, $ 115, and, except that it adds "chairman of the board of supervisors,” same as old § 4221 (enacted March 12, 1872; amended (1) by Code Amdts. 1880, p. 24; (2) by Code Amdts. 1880, p. 66; (3) by Code Amdts. 1880, p. 102; repealed by Stats. 1907, p. 354). 2. Amended by Stats. 1911, p. 1095.

§ 4098. Same. Filing statements of. They must file one of the statements in the office of the county clerk, and the auditor must post and maintain the other in his office for at least one month thereafter.

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