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Legislation § 3341. 1. Enacted March 12, 1872; based Stats. 1863–64, p. 256, $$ 4, 6. 2. Amended by Code Amdts. 1873–74, p. 43.

§ 3342. Duties of chief of fire department. The chief of every fire department must inquire into the cause of every fire occurring in the city or town of which he is the chief, and keep a record thereof; he must aid in the enforcement of all fire ordinances duly enacted, examine buildings in process of erection, report violations of ordinances relating to prevention or extinguishment of fires, and when directed by the proper authorities institute prosecutions therefor, and perform such other duties as may be by proper authority imposed upon him. His compensation must be fixed and paid by the city or town authorities.

Extinguishment of fires, disobeying orders for, or obstructing efforts for, etc., is misdemeanor: Pen. Code, $ 385.

Compensation of officers in certain cities: See General Laws, tit. "Fire Department,” Act 1181.

Legislation § 3342. Enacted March 12, 1872; based on Stats. 1863-64, p. 300, $$ 3, 4.

§ 3343. Chief to attend fires and preserve property. Every chief of a fire department must attend all fires with his badge of office conspicuously displayed, must prevent injury to, take charge of, and preserve all property rescued from fires, and return the same to the owner thereof on the payment of the expenses incurred in saving and keeping the same, the amount thereof, when not agreed to, to be fixed by the police or county judge.

Property rescued from fires;

1. Punishment for concealing: Pen. Code, $ 500.

2. Involuntary deposit of: Civ. Code, $ 1815, subd. 2, § 1816. Legislation § 3343. Enacted March 12, 1872; based on Stats. 1863-64, p. 299, $$ 2, 4, 5, 6.

§ 3344. Setting woods on fire. Every person negligently setting fire to his own woods, or negligently suffering any fire to extend beyond his own land, is liable in treble damages to the party injured.

Setting woods on fire is misdemeanor: Pen. Code, 384.

Setting fire to forests on public lands, punishment for: Stats. 1871– 72, p. 96. This act was superseded by $ 384 of the Penal Code as amended in 1905.

Legislation § 3344. Enacted March 12, 1872. § 3345. Extinguishing fire in woods. Whenever the woods are on fire any justice of the peace, constable, or road-overseer of the township or district where the fire exists, may order as many of the inhabitants liable to road poll-tax, residing in the vicinity, as may be deemed necessary, to repair to the place of the fire and assist in extinguishing or stopping it.

Legislation § 3345. Enacted March 12, 1872,

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CHAPTER XV.

Licenses.
Article I. General Provisions. $$ 3356–3366.

II. Classification and Taxes. $$ 3376–3387.

ARTICLE I.

General Provisions.
$ 3356. Licenses to be prepared and printed.
§ 3357. Auditor to number, sign, and deliver.
$ 3358. Auditor to keep license accounts.
$ 3359. When license to be procured.
§ 3360. Suit against delinquent; damages.
$ 3361. Tax-collectors; duties.
$ 3362, Proof on trials.
§ 3363. Settlements, when made.
$ 3364. Fees for licenses.
$ 3365. (No section of this number.]

§ 3366. Power to impose business license tax. § 3356. Licenses to be prepared and printed. Each county auditor must prepare and have printed blank licenses of all classes mentioned in this chapter for terms of three, six, and twelve months, and for such shorter terms as are herein authorized to be issued, with a blank receipt attached for the signature of the tax-collector when sold.

Legislation § 3356. Enacted March 12, 1872; based on Stats. 1858, p. 176, § 2; Stats. 1861, p. 416, $ 83.

§ 3357. Auditor to number, sign, and deliver. The county auditor must affix his official seal to, number, and sign all licenses, and from time to time deliver them to the tax-collector in such quantity as may be required, taking his receipt therefor, and charge him therewith, giving in the entry the numbers, classes, and amount thereof.

Legislation & 3357. Enacted March 12, 1872; based on Stats. 1861, p. 447, § 85.

§ 3358. Auditor to keep license accounts. The auditor must keep in his office the stumps of all licenses by him delivered to the tax-collector, and a ledger in which he must keep the collector's account for all licenses delivered to him, sold, or returned unsold by him. A correct statement of the collector's license account must be certified to the county treasurer each month by the auditor.

Legislation § 3358. Enacted March 12, 1872. § 3359.

When license to be procured. A license must be procured immediately before the commencement of any business or occupation liable to a license tax from the tax.collector of the county where the applicant desires to transact the same, which license authorizes the party obtaining the same in his town, city, or particular locality in the county to transact the business described in such license; separate licenses must be obtained for each branch establishment or separate house of business located in the same county. No license issued under this chapter authorizes any person to carry on any business within the limits of any incorporated city or town having power by its charter to impose or levy city or town license taxes, unless such person, in addition to the license provided by this chapter, also procures the license required by the ordinances or orders of such city or town.

Licenses: See Gen. Laws, tit. “Licenses."
Liquor license: Post, $ 3381.

Legislation & 3359. Enacted March 12, 1872; based on Stats. 1861, p. 143, § 77.

§ 3360. Suit against delinquent; damages. Against any person required to take out a license who fails, neglects, or refuses to take out such license, or who carries on or attempts to carry on business without such license, the collector may direct suit in the name of the people of the state of California as plaintiff, to be brought for the recovery of the license tax; and in such case either the collector or attorney may make the necessary affidavit for and a writ of attachment may issue without any bonds being given on behalf of the plaintiff; and in case of a recovery by the plaintiff, fifteen dollars damages must be added to the judgment and costs to be collected from the defendant, and when col. lected five dollars thereof must be paid to the collector, and ten dollars to the attorney prosecuting the suit.

Carrying on business without a license is misdemeanor: Pen. Code, $ 435.

Legislation & 3360. Enacted March 12, 1872; based on Stats. 1861, p. 443, § 77.

§ 3361. Tax-collectors; duties. Each tax-collector must make diligent inquiry as to all persons in his county liable to pay license as provided in this chapter, and must require each person to state, under oath or affirmation, the probable amount of business which he or the firm of which he is a member, or for which he is an agent or attorney, or the association or corporation of which he is president, secretary, or manag: ing agent, will do in the next succeeding three months; and thereupon, such person, agent, president, secretary, or other officer must procure a license from the tax collector for the term desired, and the class for which such party is liable to pay; and in all cases where an underestimate has been made by the party applying, the party making such underestimate, or the company he represented, are required to pay for a license for the next quarter double the sum otherwise required.

Legislation § 3361. Enacted March 12, 1872; based on Stats. 1861, p. 443, § 77.

§ 3362. Proof on trials. Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of the action a recovery against him and the pay. ment by him in a civil action of the proper license tax, together with the damages and costs.

Legislation § 3362. Enacted March 12, 1872; based on Stats. 1861, P. 443, $ 77.

§ 3363. Settlements, when made. On the first Monday in each month the collector must return to the auditor all licenses, unsold, and be credited therewith, and must, with the auditor, appear at the treasurer's office and pay into the county treasury, for the use of the county general fund, all moneys collected for licenses sold during the preceding month, take the treasurer's receipt therefor, and file duplicates thereof with the auditor. The auditor must credit the collector, and charge the treasurer therewith,

Legislation § 3363. Enacted March 12, 1872; based on Stats. 1859, p. 353, § 3; Stats. 1861, p. 447, $ 86.

§ 3364. Fees for licenses. For each license issued, the collector must collect a fee of one dollar, which must be paid into the salary fund of the county, unless the auditor and collector are paid by fees instead of salaries, in which case the dollar must be equally divided between them; provided that in the county of Sierra the fees so collected shall belong to the collector. [Amendment approved March 24, 1874; Code Amdts. 1873–74, p. 137.]

There was another amendment of this section which was approved at the same session on March 30th: Code Amdts. 1873–74, p. 43. This amendment differed from the above amendment in that the proviso was omitted from it and it contained in addition the following sentence: "The license issued must be for a term designated by the person taking it, not to exceed twelve months and not less than the shortest term fixed in this chapter.”

The amendment adopted March 24th is incorporated in the text instead of the amendment adopted March 30th, because of section 117 of the act adopting the amendment of March 30th: See Code Amdts. 1873–74, p. 60.

Legislation § 3364. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 43. 3. Amended by Code Amdts. 1873–74,

p. 137.

§ 3365. [No section of this number.]

§ 3366. Power to impose business license tax. Boards of supervisors of the counties of the state, and the legislative bodies of the incorporated cities and towns therein, shall, in the exercise of their police powers, and for the purpose of regulation, as herein provided, and not otherwise, have power to license all and every kind of business not prohibited by law, and transacted and carried on within the limits of their respective jurisdictions, and all shows, exhibitions and lawful games carried on therein, to fix the rates of license tax upon the same, and to provide for the collection of the same by suit or otherwise; provided, that every honorably discharged soldier, sailor, or marine of the United States or confederate states who has served in the Civil War, any Indian war, the Spanish-American War, any Philippine insurrection or in the Chinese relief expedition, who is physically unable to obtain a livelihood by manual labor, and who shall be a qualified elector of the state of California, shall have the right to hawk, peddle, and vend any goods, wares or merchandise, except spirituous, malt, vinous or other intoxicating liquor, without payment of any license tax or fee whatsoever, whether municipal, county or state, and the board of supervisors or legislative body shall issue to such soldier, sailor or marine, without cost, a license therefor; provided, however, no license can be collected or any penalty for the non-payment thereof enforced against any commercial traveler whose business is limited to the goods, wares, and merchandise sold or dealt in in this state at wholesale.

Seo 2. This act shall not be deemed to repeal any act vesting munici. pal corporations with power to license for revenue purposes. [Amendment approved 1915; Stats. 1915, p. 723.]

Business upon which license may be imposed: See post, $ 4041, subd.

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Soldiers, sailors or marines, exemption of from licenses: See post, s 4041, Subd. 22.

Legislation § 3366. 1. Added by Stats. 1901, p. 635. 2. Amended by Stats. 1915, p. 723.

ARTICLE II.

Classification and Taxes. § 3376. Classification and license tax. § 3377. Bankers, express companies, and carriers. [Repealed.] § 3378. Bridge, ferry, wharf, chute, or pier license. $ 3379. Brokers, trust companies, and others. § 3380. Different kinds of licenses. $ 3381. Retail liquor licenses. § 3382. Merchants and keepers of livery-stables license. $ 3383. Exception in using liquors. $ 3384. Peddlers' and hawkers' license. $ 3385. Animals kept for propagation to be licensed. $ 3386. Certain exhibitions, etc., exempted.

$ 3387. Present incumbents must collect licenses. § 3376. Classification and license tax. Auctioneers are divided into eight classes, and must obtain licenses from the tax-collector as follows:

1. Those whose average monthly sales amount to one hundred thousand dollars and upwards constitute the first class, and must pay a license of four hundred dollars per quarter;

2. Those whose average monthly sales amount to seventy-five thousand dollars, and less than one hundred thousand dollars, constitute the second class, and must pay a license tax of three hundred dollars per quarter;

3. Those whose average monthly sales amount to fifty thousand dollars, and less than seventy-five thousand dollars, constitute the third class, and must pay a license tax of two hundred dollars per quarter;

4. Those whose average monthly sales amount to thirty thousand dol. lars, and less than fifty thousand dollars, constitute the fourth class, and must pay a license tax of one hundred and twenty-five dollars per quarter;

5. Those whose average monthly sales amount to twenty thousand dollars, and less than thirty thousand dollars, constitute the fifth class, and must pay a license tax of one hundred dollars per quarter;

6. Those whose average monthly sales amount to ten thousand dollars, and less than twenty thousand dollars, constitute the sixth class, and must pay a license tax of sixty dollars per quarter;

7. Those whose average monthly sales amount to twenty-five hundred and less than ten thousand dollars, constitute the seventh class, and must pay a license tax of twenty-five dollars per quarter;

8. Those whose average monthly sales are less than twenty-five hundred dollars constitute the eighth class, and must pay a license tax of seven dollars and a half per quarter.

Auctions and auctioneers: Ante, $$ 3284-3324.

Legislation § 3376. Enacted March 12, 1872; based on Stats, 1859, p. 353, § 4; as amended by Stats. 1869-10, p. 306, § 1.

§ 3377. Bankers, express companies, and carriers. [ [Repealed April 1, 1872.]

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