Form of ballot.

of this Act governing the election of officers; provided, that no informalities in conducting such an election shall invalidate the same, if the election shall have been otherwise fairly conducted. At such election the ballots shall contain the words, "Bonds-Yes," or "Bonds-No," or words equivalent thereto. If a majority of the votes cast are "Bonds-Yes," the Board of Directors shall immediately cause bonds in said amount to be issued; said bonds shall be payable in gold coin of the United States, in installments as follows, to wit: At the expiration of eleven years not less than five per cent of said bonds; at the expiration of twelve years not less than six per cent; at the expiration of thirteen years not less than seven per cent; at the expiration of fourteen years not less than eight per cent; at the expiration of fifteen years not less than nine per cent; at the expiration of sixteen years not less than ten per cent; at the expiration of seventeen years not less than eleven per cent; at the expiration of eighteen years not less than thirteen per cent; at the expiration of nineteen years not less than fifteen per cent; and for the twentieth year a percentage sufficient to pay off said bonds; and shall bear interest at the rate of six per cent per annum, payable semi-annually on the first day of January and July of each year. The principal and interest shall be payable at Denomina- the office of the Treasurer of the district. Said bonds shall be each of the denomination of not less than one hundred dollars, nor more than five hundred dollars, shall be negotiable in form, signed by the President and Secretary, and the seal of the Board of Directors shall be affixed thereto. They shall be numbered consecutively as issued, and bear date at the time. of their issue. Coupons for the interest shall be attached to each bond signed by the Secretary. Said bonds shall express on their face that they were issued by authority of this Act, stating its title and date of approval. The Secretary shall keep a record of the bonds sold, their number, the date of sale, the price received, and the name of the purchaser.

tion of bonds.

Record of bonds.

Board to sell bonds.

Notice of sale.

SEC. 16. The Board may sell said bonds from time to time, in such quantities as may be necessary and most advantageous, to raise money for the construction of said canals and works, the acquisition of said property and rights, and otherwise to fully carry out the objects and purposes of this Act. Before making any sale the Board shall, at a meeting, by resolution, declare its intention to sell a specified amount of the bonds, and the day and hour and place of such sale, and shall cause such resolution to be entered in the minutes, and notice of the sale to be given, by publication thereof at least twenty days, in a daily newspaper published in each of the Cities of San Francisco, Sacramento, and Los Angeles, and in any other newspaper, at their discretion. The notice shall state that sealed proposals will be received by the Board, at their office, for the purchase of the bonds, till the Opening of day and hour named in the resolution. At the time appointed the Board shall open the proposals, and award the purchase of the bonds to the highest responsible bidder, and may reject all bids; but said Board shall in no event sell

Where

notice to be published.

bids.

any of the said bonds for less than ninety per cent of the face value thereof.

SEC. 17. Said bonds, and the interest thereon, shall be paid How paid. by revenue derived from an annual assessment upon the real property of the district; and all the real property in the district shall be and remain liable to be assessed for such payments as hereinafter provided.

erty.

SEC. 18. The Assessor must, between the first Monday in Assessment March and the first Monday in June, in each year, assess all of real propreal property in the district, to the persons who own, claim, have the possession or control thereof, at its full cash value. He must prepare an assessment book, with appropriate head- How made. ings, in which must be listed all such property within the district, in which must be specified, in separate columns, under the appropriate head:

assessed.

First-The name of the person to whom the property is To whom assessed. If the name is not known to the Assessor, the erty shall be assessed to "Unknown Owners."

prop

Second-Land by township, range, section, or fractional sec- Description tion, and when such land is not a congressional division or of property. subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon.

Third-City and town lots, naming the city or town, and the number and block according to the system of numbering in such city or town, and the improvements thereon. Fourth-The cash value of real estate, other than city or town lots.

Fifth-The cash value of improvements on such real estate.
Sixth-The cash value of city and town lots.

Seventh-The cash value of improvements on city and town

lots.

Eighth-The cash value of improvements on real estate assessed to persons other than the owners of the real estate. Ninth-The total value of all property assessed.

Tenth--The total value of all property after equalization by the Board of Directors.

Eleventh-Such other things as the Board of Directors may require.

Assessors

sation.

SEC. 19. The Board of Directors must allow the Assessor as Appointmany deputies, to be appointed by him, as will, in the judgment of Depment of the Board, enable him to complete the assessment and compenwithin the time herein prescribed. The Board must fix the compensation of such deputies, which shall be paid out of the Treasury of the district. The compensation must not exceed five dollars per day for each deputy, for the time actually engaged, nor must any allowance be made but for work done between the first Monday in March and the first Monday in August in each year.

assessment.

SEC. 20. On or before the first Monday in August in each Time to year the Assessor must complete his assessment book, and complete deliver it to the Secretary of the Board, who must immediately give notice thereof, and of the time the Board of Directors, acting as a Board of Equalization, will meet to equalize assessments, by publication in a newspaper published in each

Sitting as Board of Equalization.

Levying of assessment

of the counties comprising the district. The time fixed for the meeting shall not be less than twenty nor more than thirty days from the first publication of the notice; and in the meantime the assessment book must remain in the office of the Secretary for the inspection of all persons interested.

SEC. 21. Upon the day specified in the notice required by the preceding section for the meeting, the Board of Directors, which is hereby constituted a Board of Equalization for that purpose, shall meet and continue in session from day to day, as long as may be necessary, not to exceed ten days, exclusive of Sundays, to hear and determine such objections to the valuation and assessment as may come before them; and the Board may change the valuation as may be just. The Secretary of the Board shall be present during its sessions, and note all changes made in the valuation of property, and in the names of the persons whose property is assessed; and within ten days after the close of the session he shall have the total values, as finally equalized by the Board, extended into columns and added.

SEC. 22. The Board of Directors shall then levy an assessto pay inter- ment sufficient to raise the annual interest on the outstanding est on bonds. bonds; and at the expiration of ten years after the issuing of bonds by the Board, must increase said assessment, for the ensuing ten years, in the following percentage of the principal of the whole amount of bonds then outstanding, to wit: For the eleventh year, five per cent; for the twelfth year, six per cent; for the thirteenth year, seven per cent; for the fourteenth year, eight per cent; for the fifteenth year, nine per cent; for the sixteenth year, ten per cent; for the seventeenth year, eleven per cent; for the eighteenth year, thirteen per cent; for the nineteenth year, fifteen per cent; and for the twentieth year, a percentage sufficient to pay off said bonds. The Secretary of the Board must compute and enter in a separate column of the assessment book the respective sums in dollars and cents to be paid as an assessment on the property therein Bond Fund. enumerated. When collected the assessment shall be paid into the district Treasury, and shall constitute a special fund to be called the "Bond Fund of (naming the district) Irrigation District."

Lien against.

Collection of

SEC. 23. The assessment upon real property is a lien against the property assessed, from and after the first Monday in March for any year; and such lien is not removed until the assessments are paid or the property sold for the payment thereof.

On or before the first day of November, the Secresessments; tary must deliver the assessment book to the Collector of the district, who shall, within twenty days, publish a notice in a newspaper published in each of the counties comprising the district, if there be lands situated in more than one county in such district, that said assessments are due and payable and will become delinquent at six o'clock P. M. on the last Monday of December next thereafter; and that unless paid prior thereto, five per cent will be added to the amount thereof, and also the time and place at which payment of assessments may be made. The notice shall also specify a time and place

within each election precinct of the district, when and where the Collector will attend to receive payment of assessments, and shall be published for fifteen days, and a printed copy of said notice shall be posted for the same time in some public place in each precinct. The Collector must attend at the time and place specified in the notice, to receive assessments, which must be paid in gold and silver coin; he must mark the date of payment of any assessment in the assessment book opposite the name of the person paying, and give a receipt to such person, specifying the amount of the assessment and the amount paid, with a description of the property assessed. On the thirty-first day of December of each year, all unpaid assessments are delinquent, and thereafter the Collector must collect thereon, for the use of the district, an addition of five per cent.

quent list.

SEC. 25. On or before the first day of February, the Col- Publication lector must publish the delinquent list, which must contain of delinthe names of the persons and a description of the property delinquent, and the amount of the assessments and costs due opposite each name and description. He must append to and publish with the delinquent list a notice, that unless the assessments delinquent, together with costs and percentage, are paid, the real property upon which such assessments are a lien will be sold at public auction. The publication must be made once a week for three successive weeks, in a newspaper published in each of the counties comprised in the district. The publication must designate the time and place of sale. The time of sale must not be less than twenty-one nor more than twenty-eight days from the first publication, and the place must be at some point designated by the Collector.

delinquent

SEC. 26. The Collector must collect, in addition to the Collection of assessments due on the delinquent list and five per cent peties on added, fifty cents on each lot, piece, or tract of land separately assessments. assessed, one half of which must go to the district and the other to the Collector for preparing the list. On the day fixed for the sale, or some subsequent day to which he may have postponed it, of which he must give notice, the Collector, between the hours of ten o'clock A. M. and three o'clock P. M., must commence the sale of the property advertised, commencing at the head of the list and continuing alphabetically, or in the numerical order of the lots or blocks, until completed. He may postpone the day of commencing the sales, or the sale from day to day, but the sale must be completed within three weeks from the day first fixed.

owner to

be sold.

SEC. 27. The owner or person in possession of any real Right of estate offered for sale for assessments due thereon may desig- designate nate in writing to the Collector, prior to the sale, what portion property to of the property he wishes sold, if less than the whole; but if the owner or possessor does not, then the Collector may designate it, and the person who will take the least quantity of the land, or in case an undivided interest is assessed, then the smallest portion of the interest, and pay the assessments and costs due, including two dollars to the Collector for the duplicate certificate of sale, is the purchaser. If the purchaser

Collector's certificate.

Time and

manner in which prop

redeemed.

does not pay the assessments and costs before ten o'clock A. M. the following day, the property, on next sale day, before the regular sale, must be resold for the assessments and costs. After receiving the amount of assessments and costs, the Collector must make out in duplicate a certificate, dated on the day of sale, stating (when known) the name of the person assessed, a description of the land sold, the amount paid therefor, that it was sold for assessments, giving the amount and the year of the assessment, and specifying the time when the purchaser will be entitled to a deed. The certificate must be signed by the Collector, and one copy delivered to the purchaser, and the other filed in the office of the County Recorder of the county in which the land sold is situated.

SEC. 28. The Collector, before delivering any certificate, must in a book enter a description of the land sold, corresponding with the description in the certificate, the date of the sale, purchasers' names, and amount paid, regularly number the description on the margin of the book and put a corresponding number on each certificate. Such book must be open to public inspection, without fee, during office hours, when not in actual use. On filing the certificate with such County Recorder the lien of the assessments vests in the purchaser, and is only divested by the payment to him, or to the Collector for his use, of the purchase money and two per cent per month from the day of sale until redemption.

SEC. 29. A redemption of the property sold may be made by the owner, or any party in interest, within twelve months erty may be from the date of purchase. Redemption must be made in gold or silver coin, as provided for the collection of State and county taxes, and when made to the Collector he must credit the amount paid to the person named in the certificate, and pay it, on demand, to the person or his assignees. In each report the Collector makes to the Board of Directors, he must name the person entitled to redemption money, and the amount due to each. On receiving the certificate of sale, the County Recorder must file it and make an entry in a book similar to that required of the Collector. On the presentation of the receipt of the person named in the certificate, or of the Collector, for his use, of the total amount of the redemption money, the Recorder must mark the word "Redeemed," the date, and by whom redeemed, on the certificate and on the margin of the book where the entry of the certificate is made. If the property is not redeemed within twelve months from the sale, the Collector, or his successor in office, must make to the purchaser, or his assignee, a deed of the property, reciting in the deed substantially the matters contained in the certificate, and that no person redeemed the property during the time allowed by law for its redemption. The Collector shall receive from the purchaser, for the use of the district, two dollars for making such deed.

Acknowl

edgment of deed.

SEC. 30. The matter recited in the certificate of sale must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:

First-The property was assessed as required by law.