The People of the State of California, represented in Senate
and Assembly, do enact as follows:
SECTION 1. There is hereby levied on each person, male
and female, of the Mongolian race, of the age of eighteen
years and upwards, residing in this State, except such as
shall, under laws now existing, or which may hereafter be
enacted, take out licenses to work in the mines, or to
prosecute some kind of business, a monthly capitation tax of
two dollars and fifty cents, which tax shall be known as the
Chinese Police Tax; provided, That all Mongolians
exclusively engaged in the production and manufacture of the
following articles shall be exempt from the provisions of
this Act, viz: sugar, rice, coffee, tea. . . .
SECTION 4. The Collector shall collect the Chinese police
tax, provided for in this Act, from all person refusing to
pay such tax, and sell the same at public auction, by giving
notice by proclamation one hour previous to such sale; and
shall deliver the property, together with a bill of sale
thereof, to the person agreeing to pay, and paying, the
highest thereof, which delivery and bill of sale shall
transfer to such person a good and sufficient title to the
property. And after deducing the tax and necessary expenses
incurred by reason of such refusal, seizure, and sale of
property, the Collector shall return the surplus of the
proceeds of the sale, if any, to the person whose property
was sold; provided, That should any person, liable to pay
the tax imposed in this Act, in any county in this State,
escape into any other County, with the intention to evade
the payment of such tax, then, and in that event, it shall
be lawful for the Collector, when he shall collect Chinese
police taxes, as provided for in this section, shall deliver
to each of the persons paying such taxes a police tax
receipt, with the blanks properly filled; provided, further,
That any Mongolian, or Mongolians, may pay the above named
tax to the County Treasurer, who is hereby authorized to
receipt for the same in the same manner as the Collector.
And any Mongolian, so paying said tax to the Treasurer of
the County, if paid monthly, shall be entitled to a
reduction of twenty percent of said tax. And if paid in
advance for the year next ensuing, such Mongolian, or
Mongolians, shall be entitled to a reduction of thirty-three
and one third percent on said tax. But in all cases where
the County Treasurer receipts for said tax yearly in
advance, he shall do it by issuing for each month
separately; and any Mongolian who shall exhibit a County
Treasurer's receipt, as above provided, to the Collector for
the month for which said receipt was given.
SECTION 5. Any person charged with the collection of
Chinese police taxes, who shall give any receipt other than
the one prescribed in this Act, or receive money for such
taxes without giving the necessary receipt therefor, or who
shall insert more than one name in any receipt, shall be
guilty of a felony, and, upon conviction thereof, shall be
fined in a sum not exceeding one thousand dollars, and be
imprisoned in the State Prison for a period not exceeding
one year.
SECTION 6. Any Tax Collector who shall sell, or cause to
be sold, any police tax receipt, with the date of the sale
left blank, or which shall not be dated and signed, and
blanks filled with ink, by the Controller, Auditor, and Tax
Collector, and any person who shall make any alteration, or
cause the same to be made, in any police tax receipt, shall
be deemed guilty of a felony, and, on conviction thereof,
shall be fined in a sum not exceeding one thousand dollars,
and imprisoned in the State prison for a period not
exceeding 2 years; and the police tax receipt so sold, with
blank date, or which shall not be signed and dated, and
blanks filled with ink, as aforesaid, or which shall have
been altered, shall be received in evidence in any Court of
competent jurisdiction.
SECTION 7. Any person or company who shall hire persons
liable to pay the Chinese police tax shall be held
responsible for the payment of the tax due from each person
so hired; and no employer shall be released from this
liability on the ground that the employee in indebted to him
(the employer), and the Collector may proceed against any
such employer in the same manner as he might against the
original party owing the taxes. The Collector shall have
power to require any person or company believed to be
indebted to, or to have any money, gold dust, or property of
any kind, belonging to any person liable for police taxes,
or in which such person is interested, in his or their
possession, or under his or their control, to answer, under
oath, as to such indebtedness, or the possession of such
money, gold dust, or other property. In case a party is
indebted, or has possession or control of any moneys, gold
dust, or other property, as aforesaid, of such person liable
for police taxes, he may collect from such party the amount
of such taxes, and may require the delivery of such money,
gold dust, or other property, as aforesaid; and in all cases
the receipt of the Collector to said party shall be a
complete bar to any demand made against said party, or his
legal representatives, for the amounts of money, gold dust,
or property, embraced therein.
SECTION 8. The Collector shall receive for his service,
in collecting police taxes, twenty percent of all moneys
which he shall collect from persons owing such taxes. All of
the residue, after deducting the percentage of the
Collector, forty percent shall be paid into the County
Treasury, for the use of the State, forty percent into the
general County Fund, for the use of the County, and the
remaining twenty percent into the School Fund, for the
benefit of schools within the County; provided, That in
counties where the Tax Collector receives a specific salary,
he shall not be required to pay the percentage allowed for
collecting the police tax into the County Treasury, but
shall be allowed to retain the same for his own use and
benefit; provided, That where he shall collect the police
tax by Deputy, the percentage shall go to the Deputy. .
.
SECTION 10. It is hereby made the duty of the various
officers charged with the execution of the provisions of
this Act, to carry out said provisions by themselves of
Deputies; and for the faithful performance of their said
duties in the premises, they shall be liable on their
official bonds, respectively. The Treasurer of the
respective counties shall make their statements and
settlements under this Act with the Controller of State, at
the same time and in the same manner they make their
settlements under the general Revenue Act.
SECTION 11. This Act shall be take effect and be in force
from and after the first day of May, next ensuing. |