dollars and sixty-seven cents, for the current fiscal year.
Sdpplemen'tal XXII. — An Act to establish the Lines and Grades of Streets in the
City and County of San Francisco. Approved April 26, 1862.
Section 1. The City and County of San Francisco is authorized, as in this act
provided, to establish the lines and grades of the streets in said city and county, lying
within the corporate limits of the City of San Francisco, as defined in an act entitled
an Act to reincorporate the City of San Francisco, passed April fifteenth, eighteen
hundred and fifty-one; and for that purpose a Board of Civil Engineers is hereby
constituted, composed of the City and County Surveyor, Milo Hoadley, and Thaddeus
R. Brooks, who shall be known as the Board of City Engineers, who shall proceed,
as soon as practicable, to survey all the streets, and fix the lines thereof, within
the limits above mentioned, and to make a map or maps thereof, showing
thereon the width of every street, and to fix monuments for the preservation of the
street lines so established, which lines, as far as possible, shall conform to the original
base lines of the city survey.
Sec. 2. Said Board shall, after making a careful survey thereof, make profiles of
all the streets within said limits, west and south of Larkin street or Johnson and Ninth
street, and legibly designate on said profiles such lines of elevation or grade as they
shall deem suitable to establish a permanent grade for said streets.
Sec. 3. The Board having completed their survey, maps, and profiles, or either,
shall deliver the same, with a written report, to the Board of Supervisors of said city
and county, who shall thereupon publish a notice for three weeks, stating that such
report has been made, and that the same, with the maps or profiles, are open for
public inspection in the office of the Clerk of the Board of Supervisois, where the
same shall be kept during the publication of said notice. Any property owner dis-
satisfied with such maps or profiles, may, at any time within three weeks after the
first publication of said notice, file, with the Clerk of the Board of Supervisors,
objections thereto, in writing, stating, specifically, the grounds and reasons of such
objections, and the Clerk shall indorse thereon the date of such filing. After the
expiration of said notice, in case such objections are so filed, the said Clerk shall
cause said ma])s or profiles, together with the written objections thereto, to be
returned to said Board of City Engineers, who may, after duly considering such
objections, modify their re])ort, maps, and profiles, if they deem proper. In case no
written objections are so filed or being filed, and the same being thus considered by
said Board of City Engineers, the said maps or profiles, or both, shall be finally sub-
mitted to the Board of Supervisors, and when the same shall be finally adopted by
an order of the said Board of Supervisors, such maps and profiles shall stand as the
legal and valid official plan of said city, to determine the lines of the streets, and the
Sec. 4. In making the survey of that part of the city to the west and south of
Larkin and Johnston or Ninth streets, said Board shall make the same conform, as far
as possible, to the official plan or map of the Western Addition, made by the Com-
missioners appointed by Ordinance Number Eight Hundred and Forty-Five, of the
City of San Francisco, confirming also to the lines and grade of the streets to the
east and northeast of the streets last named, observing the original base lines of the
city survey, so far as they can be ascertained. The Board of Supervisors of said
city and county shall, by order, prescribe the limits of the districts within which the
grades may be changed, and also the limits within which grades may be established,
and no grades shall be changed or established except within said limits.
Sec. 5. All petitions for the change of grade of any street, the grade of which
has been fixed by ordinance of the Common Council of said city, shall be presented
532 SAN FRANCISCO DIRECTORY.
to the lioai'd of Supervisors, who shall, on receipt thereof, refer the same to the
Board of City Engineers, for their consideration.
Skc, 6. The maps and profiles, when approved by the Board of Supervisors, shall
also be certified by said Board of City Engineers, by their certificate indorsed thereon,
and by them subscribed. All their surveys, field notes, and records, on the comple-
tion of their duties, as herein prescribed, shall be deposited with and kept by the City
and County Surveyor, as a part of the records of his office.
Sec. 1. The Board of Supervisors shall determine the amount of compensation
to be paid to said Engineers, and also allow them the necessary assistants, and pro
vide suitable rooms for their use while engaged in the work authorized by this act,
and furnish the necessary books, stationery, and office furniture, and also furnish
suitable monuments, of iron, stone, or wood, for the purposes mentioned in section
one of this act ; all of which shall be obtained by said Board of Engineers by
their requisition upon the Board of Supervisors, in the mode presciibed in section
nine of the Act entitled an Act to fix and regulate the Salaries of Officers in the
City and County of San Francisco, approved May seventeenth, eighteen hundred and
sixty-one. Every item 'of expense authorized by this act, before it becomes a claim
or debt against said city and county, shall first be allowed and ordered paid by the
Board of Supervisors, and audited by the Auditor, when the same shall be paid by
the Treasurer, out of the General Fund of the City and County of San Francisco.
Sec. 8. In case of vacancy in said Board of City Engineers, the Mayor shall fill
such vacancy by the appointment of some competent Civil Engineer, which appoint-
ment shall be subject to the approval of the Board of Supervisors.
Sec. 9. The change of any official grade shall be finally approved by the Board of
Supervisors of said city and county, only upon the payment of all damages incurred
thereby, upon an adjustment of the benefits and damages, and the proceedings shall
be as follows : provided, that the owners or the lawfully authorized agents, of more
than one half of the property within the designated limits upon which benefits and
damages are to be assessed, may, within thirty days after the first publication of the
notice of intention, object to the proposed change, their objections being in writing,
signed by them, and filed with the Clerk of the Board of Supervisors. In that case,
ail further proceedings thereon shall be stayed.
First — The Board of Supervisors shall publish a notice of their intention to make
such change and adjustment, for ninety days, in three daily newspapers, printed in
the English language, in said city and county, which notice shall describe the change
contemplated, and designate the limits within which the lots of land to be benefited
shall be assessed, to pay the damage sustained by reason of the change.
Second — Within ninety days after the first publication of said notice, property
owners claiming damage by reason of the contemplated change, shall file their peti-
tion or petitions, in writing, with the County Clerk, addressed to the County Judge,
setting forth the fact of their ownership, the description and situation of their pro-
perty, and the amount of damage, over and above all benefits, it will sustain by
reason of the work, or change, when the same shall be completed, asking the ap-
pointment of CouiQiissi oners to assess such damages, which petition shall be verified
by the oath of the petitioner, or his agent.
Third — On filing such petition, the Clerk shall immediately give notice thereof to
the President of the Board of Supervisors.
Fourth — After the expiration of the time of publication of said notice, the County
Judge shall appoint two citizens, who are freeholders in said city and county, and
competent judges of the value of real estate therein, together with the City and
County Assessor, as Commissioners, to assess the benefits and damages to each
separate lot of land within the limits designated in the notice.
Fifth — The Commissioners, as appointed, shall be sworn by the County Judge, to
make the assessment of benefits and damages to the best of their judgment and abil-
ity, without fear or favor, and that they have no interest in the controversy, nor in
the premises, which oath shall be indorsed on the certificate of appointment, sub-
scribed by said three Coniinissioners, certified by the County Judge, and filed with
the County Clerk; a copy thereof, certified by the Clerk, may be delivered to said
Commissioners, as their authority.
Sixth — Said Commissioners shall go to the premises to bo assessed, with a com-
mittee for that purpose, to l)e appointed by the Board of Supervisors. Should the
Assessor, in any case, appear to Ije interested, the County Judge sliall appoint some
other person ia his stead, with the like qualifications of the other Commis-
Seventh — Said Commissioners shall have power, and it is hereby made their duty,
to examine, under oath, which any one of them is hereby authorized to administer,
any witnesses produced l)efore them by any party, and all other witnesses which
they may deem necessary to fully accpiaint them with the true amount of benefits
and damages which result to any of the parties interested by the completion of the
Eighth — Said Commissioners having determined, by their award, the amount of
damages which will be sustained by each of the petitioners, over and above all bene-
fits, by the completion of the proposed change, they shall proceed to assess the whole
amount thereof upon the lots and lands benefited within the limits designated in said
notice, so that the same shall be distributed according to the benefits produced by
such change to each lot respectively, as nearly as possible.
Ninth — Said Commissioners shall make their report in writing and subscribe the
same, and file it with the County Clerk, describing the petitioners' property, and
naming the amount of damages which will be sustained by each of them respectively,
over and above all benefits, by the execution of the work, with a brief description
of each lot benefited within the designated limits, the name of the owner, if known,
and the amount of benefits assessed against the same ; and in case the three Com-
missioners do not agree, the award agreed upon by any two shall be sufficient. On
filing said award, the Clerk shall deliver notice thereof, in writing, to the Clerk of
the Board of Supervisors, who shall file the same, and publish a copy thereof for five
Tenth — The County Court shall have ample and general control of all the pro-
ceedings, as fully as in cases of reference. Any party interested, or the Board of
Supervisors, in behalf of the city and county, being dissatisfied with the award of the
Commissioners, may, within ten days after the first publication of notice of the filing
thereof, by petition, in writing, to that efifect, filed in the County Court, demand that
the question of benefits, or damages, be passed upon by a jury, in which case said
Court shall have full power to submit the same matter to a jury, under the rules and
regulations governing jury trials in other cases, and appeals may be taken to the
Supreme Court, as in other civil cases. Any final awards of damages by said Com-
missioners, or final judgment for damages entered upon the verdict of the jury, shall
be entered as a judgment against said city and county of San Francisco, without the
right to issue execution thereon ; and for the amount of benefits finally assessed and
awarded against any such lot, a judgment shall be entered either jointly or severally,
in favor of said city and county of San Francisco, and against each of such owners,
respectively, describing the lot with convenient certainty, against which the assess-
ment stands, upon which judgments an order of sale may issue, by order of the Court,
briefly reciting the judgment, and commanding the Sheriff to collect the amount
therein mentioned, by sale of the lots assessed, respectively, in the mode prescribed
by law for the sale of real estate in execution, the proceeds to be paid by the Sheriflf
to the City and County Treasurer, who shall place the same to the credit of the Street
Department Fund ; provided, that any party may, at any time after filing the award
by the Commissioners, pay the amount of his assessment into the City and County
Treasury, which shall be placed to the credit of the Street Department Fund, and
the Treasurer's receipt therefor, countersigned by the Auditor, may be filed ia the
534 SAN FRANCISCO DIRECTORY.
cause in the County Court, and the same shall be a full satisfaction of such assessment.
Before ordering such work, the Board of Supervisors shall order the damages finally
assessed to be paid, and no change of grade shall be made under the provisions of
this act, until all such assessments have been paid into the treasury ; and the same
shall be paid to the parties entitled thereto, out of the Street Department Fund; so
also, shall be allowed and ordered paid out of said fund, a reasonable compensation
to each of said Commissioners, and any other incidental or necessary expenses
attending the proceedings.
Sec. 10. The Board of Supervisors of said city and county shall have power to
fix the time at which the duties of said Board of Civil Engineers shall cease and de-
termine, which shall be on or before the first day of October, one thousand eight
hundred and sixty-three ; but after the termination of the duties of said Board of
Civil Engineers, the Board of Supervisors shall continue to have power to act on the
reports of said Board of Civil Engineers. The change of the grade and of the lines
of the streets, in any district established by the Board of Supervisors under the
provisions of this act, may be approved by said Board of Supervisors before the final
completion of the whole survey provided for in this act.
Sec. 11. AH acts, and parts of acts, in conflict with this act, are hereby
Sec. 12. This act shall take effect from and after the date of its passage,
Suppi-EMENTAL XXIII. — All Act to provide for the CoUedinn of the Taxes on Personal
Property in the City and County of San Francisco. Approved May 9, 1862.
Sec. 1. On or before the first Monday in June, in each year, the Assessor of the
city and county of San Francisco shall deliver to the Clerk of the Board of Super-
visors of said city and county, a list containing the names of all persons, firms,
corporations, and associations, who have given in a sworn statement, or whose per-
sonal property has been finally assessed, as provided for in section three of an Act
to provide Revenue for the Support of the Government of this State, approved April
twenty-ninth, eighteen hundred and fifty-seven, and the acts amendatory thereof and
supplementary thereto, and the amount of the tax on personal property assessed to
each of said persons, firms, corporations, and associations. Said list shall be certified
by the Assessor; provided, however, that the Assessor may, at any time prior to the
last Saturday in October, in each year, specially assess any property which shall not
be on the regular list, as provided in section eleven of said act, approved April
twenty-ninth, eighteen hundred and fifty-seven. As soon as the Clerk of the Board
of Supervisors shall receive said list, he shall give notice of the fact, specifying therein
the time of the meeting of the Board of Equalization, for the correction of errors in
the assessment of personal property, as provided in section two of this act, by publi-
cation in one or more daily newspapers published in said city, and he shall keep said
list open in his oflBce, for public inspection.
Sec 2. The Board of Equalization of said city and county, as constituted by
section eight of an act to provide revenue fcr the support of the Government of this
State, approved April twenty-ninth, eighteen hundred and fifty-seven, shall meet on
the first Monday in June, in each year, for the correction of errors in the assessment
of personal property, and shall continue in session, from time to time, until all such
errors brought to their notice shall be corrected ; provided, however, that they shall
not sit after the third Monday in June. Said Board shall have power to determine
all complaints in regard to errors of assessment of personal property, and may change
and correct any such assessment, either by adding thereto, or deducting therefrom,
if they shall deem the sum fixed in the assessment roll too small or too great, whether
said sum was fixed by the owner or Assessor. During the session, or as soon as pos-
sible after the adjournment of the- Board, the Clerk shall enter upon said assessment
roll all the changes and corrections made by the Board, and thereupon deliver the
assessment roll, so corrected, to the Auditor of said city and county, whose duty, ,
it shall be to add up tlic columns of valuation, and enter the total valuation of pro-
perty on the roll, and on or before the lirst Monday in July, he shall deliver to the
Tux Collector a true copy of the corrected roll, to be styled a "Duplicate Assess-
ment List of Personal Property," with State, city and county, and other taxes, and
totals of taxes, to each jjcrson, firm, corporation, and association, carried out in se-
parate money columns, which said duplicate assessment list shall be duly certified by
Sec. 3 The personal property assessment list referred to in section one of this
act, aud the copy thereof named in section two of this act, shall be made in the form,
and bound in the manner, now provided by law.
Sec. 4. Upon receiving the tax list of personal property from the Auditor, the
Tax Collector shall immediately give notice, by publication in three daily newspapers
published in the county, that the taxes on personal property are due and payable,
aud such notice shall be continued until the first Monday of August next succeeding;
he shall also cause a notice to the like affect to be addressed to each person, firm, cor-
poration, or association, named in said list, aud shall deposit the same in the post
ofifice in said city, for delivery, the uames of the persons, firms, corporations, or as-
sociations, alone to be considered a full address for the purposes of this act.
Sec. 5. All taxes on personal property remaining due aud unpaid on the first
Monday of August in each year, shall then become delinquent, and the Tax Collector
shall, at the close of his official business for that day, enter upon the personal property
tax list, a statement that he has made a levy upon all the property assessed in said
list, upon which the taxes have not been paid, and thereafter he shall charge two
and one half per cent, on the amount of such delinquent taxes, aud on the first Mon-
day in September then next following, he shall charge two and one half per cent, ad-
ditional on all such delinquent taxes on personal property then remaining due and
unpaid. The taxes on special assessments of personal property, provided for in sec-
tion one of this act, shall become delinquent, and be subject to the additional charges
abovenaraed, and jthe property assessed to be levied upon in the form and manner
hereinbefore described, at the expiration of thirty days after notice to the persons,
firms, corporations, or associations, assessed, that such tax is due aud payable. The
additional charges on delinquent taxes provided for in this section shall be paid into
the County Treasury, for the use of the city and county; provided, that the delinquent
taxes on personal property shall not be chargeable in addition to the per centage
above imposed, with the five per cent, now imposed by law in section thirteen of said
act of April twenty-ninth, eighteeu hundred and fifty-seven.
Sec. 6. At any time after the first Monday in August of each year, the Tax
Collector is authorized and required, in person or by deputy, to seize aud take pos-
session of any personal property on which the assessed taxes have not been paid, or
any personal property belonging to any person, firm, corporation, or association,
delinquent for taxes on personal property, and to sell, at public auction, sufficient
thereof to satify the taxes due, and the costs of seizure aud sale, upon giving notice
of the time and place of sale, by publication once in any newspaper published in the
county; said time and place of sale shall be such as the Tax Collector may select,
aud he shall be authorized to employ an Auctioneer to conduct said sales, all expenses
being chargeable to the party or parties delinquent.
Sec. 7. In seizing and selling property, in accordance with section six of this
act, the Tax Collector shall be governed by his judgment as to the quantity neces-
sary to satisfy the taxes due, and costs, and should the quantity taken by him prove
more than necessary for the purpose named, the portion remaining unsold may be
left at the place of sale, at the risk of and subject to the order of the person or
persons deliuqueut, and all proceeds of sales, over and above the amount due for
taxes and costs, shall be returned by the Tax Collector to the person or persons on
whose account the sale was made ; aud in case said person or persons cannot be
found, or shall decline to receive said balance, then the Tax Collector shall deposit j
536 SAN FRANCISCO DIRECTORY.
the amount with the County Treasurer, subject to the order of said person or per-
sons; and if the same be not demanded within six months from the date of deposit,
then the Treasurer shall pay the same into the County Treasury.
Sec. 8. For seizing or selling personal property, as provided in this act, the Tax
Collector shall be entitled to charge and retain in each case, the sum of three
dollars, and the same mileage that a sheriff would be entitled to receive for traveling
to the place to make a levy, the same to be added to the costs, and to be recovered
from the delinquent party.
Sec. 9. The bill of sale of the Tax Collector shall vest full title to the pro-
perty sold in the purchaser.
Sec. 10. Sections six, seven, eight, and nine, of this act, shall apply and take
effect in relation to the collection of all taxes on personal property due to said
city and county and unpaid at the time of the passage of this act.
Sec. 11. So much of sections three, seven, nine, twelve, thirteen, and forty-
four, of the Act to provide Revenue for the Support of the Government of this
State, approved April twenty-ninth, eighteen hundred and fifty-seven, and so much
of sections two, five, and nine, of the act amendatory thereof and supplementary
thereto, approved April nineteenth, eighteen hundred and fifty-nine, and also so
much of section one of an act entitled an Act to amend an Act for the Support
of the Government of this State, approved April twenty-ninth, eighteen hundred
and fifty-seven, and of an Act amendatory of and supplementary to said Act, approved
April nineteenth, eighteen hundred and fifty-nine, approved March eighteenth,
eighteen hundred and sixty-two, as conflict with the provisions of this act, are
declared to be inoperative so far as they apply to the city and county of San
Francisco, and in so much are hereby repealed.
Sec. 12. This act shall take effect from and after its passage.*
*In addition to the Acts herein set forth, the Legislature of the State, session 1862, passed the following Acts,
which apply specially to the city and county of San Francisco, viz:
I. To amend Act to regulate the Fire Department. Act CLXXI, Statutes 1862, page 183.
II. To amend Act to regulate the Fire Department. Act CCCCXIX, Statutes 1862, page 542.
III. To amend Act to authorize the Board of Supervisors to subscribe two hundred thousand dollars to the
capital stock of the San Jos* llailroad. Act CCCLXXIV, Statutes 1862, page 494.
IV. To authorize the Commissioners of the Funded Debt to compromise and settle certain claims. Act CCIII.,
statutes 1862, page 217.
V. To provide for a railroad within the city and county, (A. J. Pope and others.) Act CCCI, Statutes 1862,
VL To grant the right of way for a railroad track within the corporate limits, (J. S. Williams.) Act CCCCVIII,
Statutes 1862, page 532.
VII. To authorize the Board of Managers of the Industrial School to grant the right of way to the San Jos6