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Duties of City Treasurer.

Duties of Street Com. missioner

Duties of

shall be responsible. The Common Council shall fix their compensation. The City Marshal may, with the concurrence of the Mayor, when deemed necessary for the preservation of public order, appoint additional policemen, who shall discharge the duties assigned them for one day only.

Sec. 17. It shall be the duty of the City Treasurer to receive and safely keep all moneys which shall come into his hands, for all of which he shall give duplicate receipts, one of which shall be filed with the City Clerk. He shall pay out the same only on warrants signed by the Mayor and countersigned by the City Clerk. He shall make quarterly settlements with the City Clerk. He shall be allowed as full compensation one per cent. of all moneys received and paid out by him, which per cent. shall be credited in his settlement with the City Clerk. Upon each quarterly settlement he shall file a statement of his account with the City Clerk.

Sec. 18. It shall be the duty of the Street Commissioner to ascertain and enter complaints before the Recorder of all breaches or violations of, or non-compliance with any ordinance relating to or concerning streets, sidewalks, alleys, and public grounds. He shall, under the supervision and direction of the Common Council, have the general supervision and care of all streets, sidewalks, alleys, sewers, and public grounds. The Common Council may, by ordinance, further establish and define his duties.

Sec. 19. It shall be the duty of the City Clerk to keep a City Clerk. full and true record of all the proceedings of the Common

Council and of the Board of Equalization. The proceedings of the Board of Trustees shall be kept in a book marked, “Records of the Common Council.” The proceedings of the Board of Equalization shall be kept in a separate book, marked “Records of the Board of Equalization.” He shall keep a book which shall be marked "City Accounts," in which shall be entered as a credit all moneys received by the city for licenses, the amount of any tax when levied, and all other moneys when received, and in which shall be entered upon the debtor side all commissions deducted and all warrants drawn on the treasury. He shall also keep a book marked “Marshal's Account,” in which he shall charge the City Marshal with all tax lists delivered to him and all licenses delivered to him. He shall credit the Marshal with the delinquent lists returned by him, and with his commission for collecting. He shall also keep a book marked “ Treasurer's Account," in which he shall keep a full account of the transactions of the city with the Treasurer. He shall also keep a book marked" City Licenses, in which he shall enter all licenses issued by him, the date thereof, to whom issued, for what, the time when it expires, and the amount paid. He shall also keep a book marked "City Attorney's Account," and shall therein charge the City Attorney with all delinquent tax lists delivered him, and shall credit him with money paid and delinquent taxes returned. He shall also keep a book marked “City Ordinances,” into which he shall copy all city ordinances, with his certificate annexed to said copy, stating the foregoing ordinance is a true and correct copy of an ordinance of the City Duties of of Santa Rosa, and giving the number and title of said City Clerk. ordinance, and stating that the same has been posted or published according to law. Said record copy shall be prima facie evidence of the contents of the ordinance, and of the passage and publication of the same, and shall be admissible as evidence in any Court or proceeding. Nothing herein contained shall be construed to prevent the proof of the passage and publication of ordinances in the usual way. The Clerk shall provide and keep an index to each of the foregoing books, sufficiently comprehensive to enable a person readily to ascertain the matters contained therein. He shall also keep a book marked "Demands and Warrants, in which he shall copy every demand filed against the city, and shall state therein, under the copy, the final disposition made of the same, and if the same is allowed and a warrant is drawn, he shall state the number of the warrant and dates; he shall also index the same. Upon the completion of the assessment roll of any of the taxes of the city, and the levying of the tax, he shall apportion the taxes on said roll, and shall make out and deliver to the Marshal a tax list in the usual form, taking his receipt therefor. He may Deputy. appoint a deputy, for whose acts he and his bondsmen shall be liable, and he and his deputy shall have power to administer oaths and affirmations, to take affidavits and depositions to be used in any Court or proceeding in the State, and to certify the same. He shall take and certify affidavits of demands against the city without charge. He shall have charge of the seal of the city, on which shall be engraved the arms of the State and the words “ City Clerk of the City of Santa Rosa.” He shall make a quarterly statement in

” writing, showing the receipts and expenditures of the preceding year, and a full statement of the financial affairs of the city, which shall be published. He shall perform such other services as may be required by law or the ordinances of the city.

SEC. 20. It shall be the duty of the Assessor, between the Duties of first day of May and the first day of August in each year, to Asesor. make out a true list of all the taxable property within the city. The mode of making out said list, and all proceedings relating thereto, shall be in conformity with the laws now in force regulating County Assessors, except as the same may be otherwise provided in this Act. Said list shall describe the property assessed and the value thereof, and shall contain all other matters required to be stated in such lists by County Assessors. The Assessor shall verify said list by his oath, and shall deposit the same with the City Clerk on or before the first Wednesday in August. in each year. The Assessor shall, during said time, also make a list of all male persons residing within the limits of said city, over the age of twenty-one years and under the age of sixty, and shall verify said list with his oath, and shall thereupon, at the time of making the assessment, collect the street tax from each of said persons liable, and note the payment on said list. He shall, also, at said time, make a list of all dogs owned or kept

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Duties of


within the city, with the names of the owners or keepers,
which shall be verified by his oath, and shall, at the time of
making the assessment, collect the tax levied upon each dog,
and shall, on or before the first Monday in August of each
year, deposit said assessment and said lists with the City
Clerk. The Assessor may appoint a deputy, and shall be
allowed three dollars per day for his services and three dol-
lars per day for the deputy; provided, the amount paid the
Assessor and deputy shall not in the aggregate exceed three
hundred dollars per annum. The Assessor or deputy shall
have power to administer oaths and affirmations in the per-
formance of their duties.

SEC. 21. It shall be the duty of the City Attorney to
advise the officers and authorities of the city in all legal mat-
ters pertaining to the business of the city; to prosecute in all
cases of violations of the city ordinances or non-compliance
therewith, and shall represent the city in all suits in which
the city may be a party. He shall have power, in his official
capacity, to sign informations or charges against persons
violating or non-complying with any of the ordinances of
the city, which informations or charges shall have the same
force and effect as sworn complaint. He shall collect the
delinquent taxes in the manner hereinafter provided, and
shall receive such compensation as may be fixed by ordi-

Sec. 22. Four members of the Common Council shall constitute a quorum for the transaction of business, but a less number may adjourn from time to time, and shall have power to bring in absent members. Three members of the Common Council must concur in every vote, except on the

question of adjournment. All ordinances shall be signed as ordinance. nearly as may be in the following form, viz: In Common Council, finally passed this —

day of

A. D.

City Clerk. Approved this day of

Mayor of the City of Santa Rosa. Ordinances shall commence as follows, viz: “The Common Council of the City of Santa Rosa do hereby ordain as follows." All ordinances shall be published in some newspaper in Santa Rosa, at least one time, or posted in three public places in said city, and shall be in force ten days after such publication or posting.

· SEC. 23. The Common Council shall meet at their usual place of holding meetings, on the second Monday of August of each year, at ten o'clock in the forenoon of said day, and sit as a Board of Equalization, and shall continue in session from day to day until all the returns of the Assessor have been rectified. They shall have power to hear complaints, and to correct, modify, or strike out any assessment made by the Assessor, and may, of their own motion, raise any assessment, upon notice to the party whose assessment is raised. The corrected list for each tax shall be the assessment roll for said tax for said year. The City Clerk shall act as Clerk to the Board of Equalization, and shall certify to said list as being the assessment roll for said tax, and shall be the assessment roll upon which such tax is to be levied in said year.

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Form of

Board of Equalization.

SEC. 24. The fiscal year of said city shall commence on Fiscal year the first day of May of each year, and end on the last day of detineri. April of the ensuing year, which said year shall be of the same number of the year of our Lord, of the first two-thirds thereof. The taxes of said city shall be annually :

First-A general tax on all the property in the city subject Annual to taxation, not exceeding one per cent of the assessed value taxes. thereof, for general purposes.

Second-A street tax of two dollars on each male person over twenty-one years of age, and under sixty years of age, residing in said city.

Third-A tax not to exceed five dollars on each dog owned or kept in said city.

Said taxes shall be due to said city on said property, Tax liens. and from the owners thereof, and from said persons, and shall become a lien upon the real estate chargeable therewith, from the first Monday of May preceding the levy, and until paid, and such liens shall take precedence of all mortgages or other liens, of whatever nature or kind, except the lien for State and county taxes. And the tax upon personal property shall be a lien upon the real estate of the owner from and after said date.

SEC. 25. The Common Council shall fix the rate of city Rate of tax. taxes, designating the number of cents on each hundred dollars, and also the amount to be assessed on each dog, and the street tax.

SEC. 26. The City Clerk shall make out the tax list and Tax lists, certify to the same, and deliver said tax list to the City Marshal, and take his receipt therefor. The City Marshal shall thereupon proceed to collect said taxes, but shall not collect any taxes on said tax list after the third Monday of November next following its receipt, and all taxes not then paid shall be delinquent. After the close of the day on said third Monday of November, there shall be added to the taxes of each person delinquent, the sum of twenty per cent. on said delinquent taxes, which shall be collected in the same manner as such delinquent tax. The City Marshal shall make out immediately thereafter, a list of all delinquent taxes, obserying the same form as the assessment list, and shall verify the same with his oath, and deposit it with the City Clerk. The City Clerk shall immediately place said list in the hands of the City Attorney, and take his receipt therefor. The City Attorney shall proceed to collect said delinquent taxes, pen- Artion alties, and costs of such collection, by suit in the proper Court, in the name of the City of Santa Rosa, the Court to be property. determined by the amount and the relief sought. If within the jurisdiction of a Justice of the Peace the suit shall be brought before the Recorder of the city, or any Justice of the Peace in Santa Rosa Township, Other actions shall be commenced and prosecuted in the District Court, within and for the County of Sonoma. The complaint in all such actions may be in the following form: State of California, County of Sonoma, ss. The City of Santa Rosa vs. A B, and (if there be real estate), the following real estate and improvements, (describing the property). The City of Santa Rosa by CD,

collection of


Action against delinquent property.

-, A. D.

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A. D.

City Attorney, complains of the said A B, and also the following real estate and improvements (description of property, if there be any), and for cause of action says: that between the first Monday of

and the Monday of A. 1).

in the City of Santa Rosa, State of California, the Assessor of said city did duly assess and set down upon an assessment roll, the real and personal property in said city subject to taxation; that said assessment roll was, by the Board of Equalization of said city, duly equalized as provided by law; that said A B was then and there the owner of, and then was duly assessed to him said property (real estate or personal property and improvements, as the case may be), situate in said city, and that upon such property there has been duly levied, for the fiscal year ending

A. D. a city tax amounting in the whole to dollars, all of which, remaining due and unpaid on the Monday

- became delinquent, and the penalty of twenty per cent. on the amount of said tax became also due said city, and remains unpaid. Wherefor the plaintiff prays judgment against the said defendant A B, for the sum of dollars, gold coin of the United States, being the whole amount of said tax and penalty; and a separate judgment against said real estate and improvements for said sum of dollars, gold coin, and for the costs in this action laid out and expended, including an attorney's fee as prescribed by law, and for such other and further orders and judgments as may be equitable and just.

C D, City Attorney. The delinquent tax list of the original assessment roll, 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 and requirements of law, in relation to the levy and assessment of said taxes, have been complied with. The Code of Civil Procedure of this State, so far as the same is consistent with the provisions of this Act, is hereby made applicable to the proceedings to collect taxes.

SEC. 27. If any real estate or improvements in said city, upon which taxes or assessments remain unpaid, have been assessed to unknown owners, or to a person not the owner, who disclaims title or interest, the person liable to pay such taxes may be sued by a fictitious name, and service of summons in such case may, by order of the Court or Judge, be made by posting a copy of the same at the Court-house door, in said city. The service of summons shall be complete at the expiration of three weeks from the posting of said copy, and the service shall be treated as if made in the county. Service of summons may also be made in the same manner, by order of the Court or Judge, when the person or persons to whom such property has been assessed cannot be found within the city, and such fact shall appear by return of the officer to whom summons in such case has been given. Proof of posting may be made by the affidavit of the officer posting the summons. The sum of one dollar shall be allowed for posting such summons, to be collected as costs in the ac

Assessments to unknown owners; summons, how served

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