Sec. 4. If the persons, or any of them, appointed and specified in the notice of election as the board of election fail to attend at the time and place appointed for the election, the voters present at the time for opening the polls may appoint any land-holder of the district then present to fill the place of any absent member thereof. Each member of such board of election must, before entering upon his duties as such, taken an official oath as such member of the board of election, which said oath may be administered by any officer authorized to administer land-holder in the district. The polls shall be kept oaths, or by any open for the reception of votes from ten o'clock A. M. until four o'clock P. M. the polls the board of election shall at once proAt the close of ceed to canvass the votes, and declare the result and forward a certificate, showing the number of votes cast for and against the issuing of bonds, to the board of supervisors of the county where the district was formed, and deliver a duplicate thereof to the board of trustees of the district, and shall also deliver to the said board of trustees all ballots cast at such election, and all documents and papers used at such election.

Sec. 5. If a majority of the votes cast at such election are in favor of the issuance of bonds, the board of trustees of the district shall cause bonds in the amount stated in the order for election to be issued and placed in the custody of the treasurer of the county in which the district was formed. Said bonds shall be of the denomination of one hundred dollars each, shall be negotiable in form, signed by the president of the board of trustees of the district, and the chairman of the board of supervisors of said county, and attested by the clerk of said board of supervisors, and the seal of said board of supervisors, shall be numbered consecutively as issued, and bear date at the time of their issue, and shall express on their face that they were issued by authority of this act, stating its title and date of approval, and the date of the election at which their issuance was authorized. Said bonds shall bear interest at the rate of seven per cent. per annum, payable semianually on the first day of January and the first day of July in each year, at the office of said county treasurer, upon the presentation of the

proper coupons therefor. Coupons for each installment of interest shall be attached to said bonds, and shall be numbered, signed, and attested, in the same manner as the bond. The principal of said bonds shall be paid as follows, to wit: Ten per cent. of the whole amount of bonds issued, according to their consecutive numbers, shall be paid in ten years from the date of their issue, at the office of said county treasurer, and ten per cent. thereof each succeeding year thereafter, until all are paid. If any bond shall not be presented for payment when the same becomes due, it shall cease to draw interest; but if presented at such time, and not paid for want of funds, the said county treasurer shall so indorse it, and thereafter such bond shall draw interest until paid, at said rate of seven per cent. per annum, payable semi-annually.

Sec. 6. The treasurer of said county shall place the bonds prepared pursuant to this act to the credit of said district, and may at any time sell any of said bonds for the best price obtainable therefor, but in no event for less than the face value of said bond, and the accrued interest thereon. Any money derived from the sale of said bonds by said county treasurer shall be placed in the treasury to the credit of said district, and a proper record of such transaction be placed upon the books of said treasurer.

Sec. 7. The board of trustees of said district may draw orders upon the said county treasurer, payable in bonds or money in the proportion and to the amount therein named, to pay for labor or services performed for, or materials or property furnished to, said district, for the purpose of constructing the reclamation works thereof, and the expenses necessarily incident to maintaining the same, and the contingent expenses of said district, which said orders shall be approved by the board of supervisors of the county where such district was formed, and thereafter be paid by said treasurer in the manner therein provided for, if such bonds or money then remaining in said treasury to the credit of said district be sufficient to pay the same.

Sec. 8. The principal of said bonds, and the interest thereon, shall be paid by revenue derived from a tax levied upon the assessable real prop

erty of the district, and the board of supervisors of the county wherein said district was formed, at the time of making the levy of taxes for county purposes, must levy a tax for that year, upon the taxable real property in such district, sufficient to pay the interest which may become due upon said bonds during such year, and if any portion of the principal of said bonds will become due during such year, then also in an amount suthcient to pay such portion of said principal. All taxes so levied shall be computed and entered on the assessment roll of the county where such land may be situated, by the county auditor, and collected by the tax collector, at the same time and in the same manner as state and county taxes, and when collected shall be paid into the county treasury for the use of said district.

Sec. 9. When such district is situated partly in different counties, the assessor of said county, or counties, other than the county where the district was formed, and in which any portion of such district may be situated, shall, prior to the time when the board of supervisors meets to make the levy for county purposes in each year, certify to the board of supervisors of the county where such district was formed, a statement of the total value of all the taxable real property of said district, situated in his county; and when such board of supervisors shall have determined the rate of taxation necessary to be levied upon such prop erty, the clerk of said board of supervisors shall certify the same, under the seal of said board, to the auditor of any county other than the county where such district was formed, and such auditor shall thereupon compute the tax, and enter the same upon the assessment roll of said county. When any taxes shall have been collected under any of the provisions of this act, and placed in the treasury of any county other than the one in which said district was formed, 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 such district was formed. who shall receive and receipt for the same, and place such money in the treasury of such county to the credit of said district.

Sec. 10. No assessor, tax collector, treasurer, or

re

clerk shall receive any fee for any service quired to be performed by them under the provisious of this act. All expenses necessarily incurred in carrying out the provisions of this act shall be paid out of any money to the credit of the district for which the services are performed in the treasury of the county where the district was formed, upon the order of the board of trustees of said district, approved by the board of supervisors of said county.

Sec. 11. This act shall take effect and be in force from and after its passage.

In addition, the following acts may be referred

to:

An act to provide for the proper distribution, in the several county treasuries, of funds arising from the sale of swamp lands.

[Approved March 28, 1874; 1873-4, 770.]

An act to subject certain reclamation districts in the state to the provisions of the Political Code.

[Approved March 10, 1885; 1885, 77.]

An act relative to the powers of the boards of supervisors of the counties of Yolo and Solano.

[Approved March 25, 1874; 1873-4, 602.]

An act to facilitate the equalization of assessments in reclamation districts.

[Approved March 7, 1881; Stats. 1881, 69.]

An act providing for appeals from orders forming reclamation or swamp-land districts, setting off lands from such districts, or consolidating districts.

[Approved April 16, 1880, 119 (Ban. ed. 385).]

TITLE 228.

RECORDS.

Acts relating to, see Code of Civil Procedure, Appendix, title, Records, p. 865.

TITLE 229.

RIVERSIDE COUNTY.

An act to create the county of Riverside, classify it, define its boundaries, provide for its organization, and the appointment, election of officers, the location of county seat by election, and the adjustment and fulfillment of certain rights and obligations arising between such county and certain other countles.

[Approved March 11, 1893; Stats. 1893, p. 158.]

TITLE 230.

ROADS AND HIGHWAYS.

See Highways; Parks.

The Political Code, secs. 2618 et seq., contains the general road law of the state. And section 2 of the highway act of 1883 and all laws in conflict with that act, were repealed. But by section 2757 of that code, as originally adopted, the provisions of any statute then in force in any of the counties, in relation to roads and highways, were not to be affected by the code except when such special laws should be repealed, in which case the provisions of the code were to apply.

A reference to special laws relating to this subject is contained in Deering's Annotated Penal Code, pp. 653-656.