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and said bonds issued, in accordance with the terms and provisions of title II, part IV, of the Political Code of the state of California. Expenses of ascertaining cost of tunnel.

§ 2. The board of supervisors of any county in this state may, for the purpose of ascertaining the probable cost of any proposed tube, tunnel or subway, expend out of the general fund of said county not otherwise appropriated, a sum not exceeding thirty-five hundred dollars; provided, that when any such proposed tube, tunnel or subway shall reach partly in one county and partly in another, said counties shall equally divide the expenditure necessary to ascertain the probable cost of any such proposed tube, tunnel or subway, not exceeding in the aggregate the sum of thirty-five hundred dollars. Division of cost between counties joined by tunnel.

§ 3. Whenever any such tube, tunnel or subway is proposed to be built or constructed under navigable streams or waterways forming the dividing line between counties, the boards of supervisors of each of the counties into which any of such tubes, tunnels or subways will reach shall first agree as to what portions of the cost of such tubes, tunnels or subways shall be paid by each of said counties, and thereafter the boards of supervisors of each of such counties shall have power to take such proceedings as they may deem proper under section 1 of this act; provided, however, that no such tube, tunnel or subway shall be built or constructed under navigable streams or waterways forming the dividing line between counties, unless all the counties into which such tubes, tunnels or subways reach shall first authorize that such work be done and bonds therefor issued in the manner provided in section 1 of this act. When tunnel reaches within limits of city.

§ 4. Whenever any such tube, tunnel or subway, or any part thereof, shall reach within the limits of any incorporated town, or city, or city and county, and the governing body of each of such incorporated towns, or cities, or cities and counties, and the board of supervisors of the county in which such incorporated towns, or cities, are situated shall first so agree, the board of supervisors shall have the power to call an election and submit to the electors of said county the question whether bonds of said county shall be issued and sold for the purpose of building and constructing such tube, tunnel or subway in the manner prescribed in section 1 of this act; provided, however, that in the event of such bonds being authorized and sold, the construction of such tubes, tunnels or subways shall be under the direction and control of a commission which is hereby created, consisting of the chairman of said board of supervisors and the mayor of each of such incorporated towns, cities, or cities and counties, within the limits of which such tube, tunnel or subway, or any part thereof, shall reach.

8 5. This act shall take effect immediately.

TITLE 512.

SUTTER'S FORT. ACT 4018. An act authorizing the board of Sutter's Fort trustees to appoint a gar

dener for the purpose of caring for the grounds around Sutter's Fort, and providing for the compensation of said gardener.

[Approved March 21, 1907. Stats. 1907, p. 776.] Amended 1911, page 1148, as follows: Salary of Sutter's Fort gardener.

§ 2. The gardener provided for in section 1 of this act shall receive an annual salary of one thousand two hundred dollars, to be paid at the same time and in the same manner as other state officers. (Amendment approved April 27, 1911; Stats. 1911, p. 1148.]

TITLE 514.

TAXATION.
ACT 4035.
An act to establish a tax on gifts, legacies, inheritances, bequests, de-

vises, successions and transfers, to provide for its collection, and to
direct the disposition of its proceeds; to provide for the enforce-
ment of liens created by this act and for suits to quiet title against
claims of lien arising hereunder; to repeal an act entitled "An act
to establish a tax on collateral inheritances, bequests, and devises,
to provide for the collection, and to direct the disposition of its
proceeds,” approved March 23, 1893, and all amendments thereto,
and all acts and parts of acts in conflict with this act. [Approved
March 20, 1905. Stats. 1905, p. 341.]
Repealed 1911, p. 713.
See post, Act 4035a.

Citations. Cal. 157/518, 519, 520, 521, 526, 551; 158/51, 52, 53. App.
8/132, 133, 134; 12/28.
ACT 4035a.
An act to establish a tax on gifts, legacies, inheritances, bequests, de-

vises, successions and transfers, to provide for its collection, and to direct the disposition of its proceeds; to provide for the enforcement of liens created by this act and for suits to quiet title against claims of lien arising hereunder; to repeal an act entitled "An act to establish a tax on gifts, legacies, inheritances, bequests, devises, successions and transfers, to provide for its collection, and to direct the disposition of its proceeds; to provide for the enforcement of liens created by this act and for suits to quiet title against claims of lien arising hereunder; to repeal an act entitled 'An act to establish a tax on collateral inheritances, bequests, and devises, to provide for the collection, and to direct the disposition of its proceeds,' approved

of any

cases:

March 23, 1893, and all amendments thereto, and to repeal all acts and parts of acts in conflict with this act," approved March 20, 1905, and all amendments thereto and all acts and parts of acts in conflict with this act.

[Approved April 7, 1911. Stats. 1911, p. 713.] Tax on transfers of property.

§ 1. A tax shall be and is hereby imposed upon the transfe property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise, to persons, institutions or corporations, not hereinafter exempted, to be paid to the treasurer of the proper county, as hereinafter directed, for the use of the state, in the following

(1) When the transfer is by will or by the intestate or homestead laws of this state, from any person dying seised or possessed of the property while a resident of the state, or by any probate homestead set apart from said property.

(2) When the transfer is by will or intestate laws of property within this state and the decedent was a nonresident of the state at the time of his death.

(3) When the transfer is of property made by a resident, or by a nonresident when such nonresident's property is within this state, by deed, grant, bargain, sale, assignment or gift, made without valuable and adequate consideration in contemplation of the death of the grantor, vendor, assignor or donor, or intended to take effect in possession or enjoyment at or after such death. When any such person, institution or corporation becomes beneficially entitled in possession or expectancy to any property or the income therefrom, by any such transfer, whether made before or after the passage of this act.

(4) Such taxes shall be and remain a lien upon the property passed or transferred until paid, and the person to whom the property passes or is transferred, and all administrators, executors, and trustees of every estate so transferred or passed, shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed; provided, that unless sued for within five years after they are due and legally demandable, such taxes shall cease to be a lien as against any bona fide purchaser of real property; and provided that no such lien shall cease within five years from the date of the passage of this act. The tax so imposed shall be upon the market value of such property at the rates hereinafter prescribed and only upon the excess over the exemptions hereinafter granted.

Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and had been bequeathed or devised by such donee by will; and whenever any person or corporatiou possessing such power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure. Rates of tax.

§ 2. When the property or any beneficial interest therein so passed or transferred exceeds in value the exemption hereinafter specified and shall not exceed in value twenty-tive thousand dollars the tax hereby imposed shall be:

(1) Where the person or persons entitled to any beneficial interest in such property shall be the husband, wife, lineal issue, lineal ancestor of the decedent or any child adopted as such in conformity with the laws of this state, or any child to whom such decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent; provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter, or any lineal issue of such adopted or mutually acknowledged child, at the rate of one per centum of the clear value of such interest in such property.

(2) Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister or a descendant of a brother or sister of the decedent, a wife or widow of a son, or the husband of a daughter of the decedent, at the rate of two per ceptum of the clear value of such interest in such property.

(3) Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear value of such interest in such property.

(4) where the person or persons entitled to any beneficial interests in such property shall be the brother or sister of the grandfather or grandmother or a descendant of the brother or sister of the grandfather or grandmother of the decedent, at the rate of four per centum of the clear value of such interest in such property:

(5) Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is hereinbefore stated, or shall be a stranger in blood to the dece. dent, or shall be a body politic or corporate, at the rate of five per centum of the clear value of such interest in such property.

§ 3. The foregoing rates in section 2 are for convenience termed the primary rates. When the market value of such property or interest exceeds twenty-five thousand dollars, the rates of tax upon such excess shall be as follows:

(1) Upon all in excess of twenty-five thousand dollars and up to fifty thousand dollars, two times the primary rates.

(2) Upon all in excess of fifty thousand and up to one hundred thousand dollars, three times the primary rates.

(3) Upon all in excess of one hundred thousand dollars and up to five hundred thousand dollars, four times the primary rates.

(4) Upon all in excess of five hundred thousand dollars, five times the primary rates. Property exempt from tax.

§ 4. The following exemptions from the tax are hereby allowed:

(1) All property transferred to societies, corporations, and institutions now or hereafter exempted by law from taxation, or to any public corporation, or to any society, corporation, institution, or association of per. sons engaged in or devoted to any charitable, benevolent, educational, public, or other like work (pecuniary profit not being its object or purpose), or to any person, society, corporation, institution, or association of persons in trust for or to be devoted to any charitable, benevolent, educational, or public purpose, by reason whereof any such person or corporation shall become beneficially entitled, in possession or expectancy, to any such property or to the income thereof shall be exempt.

(2) Property of the clear value of twenty-four thousand ($24,000) dollars transferred to the widow or to a minor child of the decedent, and of ten thousand ($10,000) dollars transferred to each of the other persons described in the first subdivision of section 2 shall be exempt.

(3) Property of the clear value of two thousand ($2,000) dollars transferred to each of the persons described in the second subdivision of sectian 2 shall be exempt.

(4) Property of the clear value of one thousand five hundred ($1,500) dollars transferred to each of the persons described in the third subdivision of section 2 shall be exempt.

(5) Property of the clear value of one thousand ($1,000) dollars transferred to each of the persons described in the fourth subdivision of section 2 shall be exempt.

(6) Property of the clear value of five hundred ($500) dollars transferred to each of the persons and corporations described in the fifth subdivision of section 2 shall be exempt. Tax on life estate becomes due immediately after death of decedent.

§ 5. When any grant, gift, legacy, devise or succession upon which a tax is imposed by section 1 of this act shall be an estate, income, or interest for a term of years, or for life, or determinable upon any future or contingent event, or shall be a remainder, reversion, or other expectancy, real or personal, the entire property or fund by which such estate, income, or interest is supported, or of which it is a part, shall be ap

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