nual report, to whom issued, or how expended, and by whose order; 3. A statement of the present condition of all effects in his possession; 4. How much money has been expended for the care, preservation, and repairs of arms, and other effects, since his last annual report, and shall make all such suggestions as he may deem proper regarding his own department, and for the improvement of the militia system. SEC. 24. As soon as any arms, ammunition, ordnance, or other military effects of any kind whatever may come into his possession, he may, with the approval of the governor, hire a suitable building or rooms for the care, preservation, and protection of the same, at an expense not exceeding three hundred dollars per month; which shall be paid by an order on the comptroller, approved by the governor, out of the military fund. expiration of SEC. 25. At the expiration of his term of office, he shall turn over Duty at to his successor in office, in good order, all arms, ammunition, ordnance, term of office. and all other military effects of every kind, and all reports, returns, receipts, bonds, money, and other effects belonging to his office. to.volunteer SEC. 26. He shall issue to the commanding officer of any volunteer To issue arms company, or to any military or civil officer, on a proper requisition, companies, etc. approved by the commander-in-chief, such portion of the arms, ordnance, ammunition, or other military effects, as shall be exactly designated in such requisition, taking therefor a duplicate receipt, signed by the person bearing the requisition. SEC. 27. He shall receive a salary of two thousand dollars annually, Salary. to be paid in quarterly instalments, out of the military fund. military duty. SEC. 28. Every free, white, able-bodied male citizen of the state Commutation for of California, between the ages of eighteen and forty-five years, not exempt by law from the performance of military duty, and not a member of any volunteer or independent company, shall be and is hereby required to pay to the treasurer of the county in which he resides, on or before the first day of August in each year, the sum of two dollars as a commutation for the non-performance of military duty, for which sum the county treasurer is hereby required to give him a receipt specifying therein the purpose for which it is given, which receipt shall exonerate the person to whom it is given from the performance of military duty for that year, except in case of war, insurrection, invasion, or to assist the sheriff of the county, or mayor of a city, or any other civil officer authorized by law in executing the laws of the state, or of a requisition for the militia, or some part thereof, from the commander-in-chief, as specified in this act. SEC. 29. The fund thus collected, and all other sums resulting from Commutation fees and fines, etc., to constitute fines or penalties imposed by this act, after deducting the expenses of military fund. the proper officer for levying and collecting the same, shall be called the "Military fund." Fine for non-payment of commu tation fee. Recovery and application of fines. County attorney to sue for exemption tax, and justices to enter judgment for penalties. Exemption tax of minors. Sheriffs of counties to hand lists of defaulters in payment of county attorneys. SEC. 30. If any person subject to military duty, and not exempt by law, shall refuse or decline to pay to the county treasurer of the county in which he resides, by the first day of August in each year, the amount above specified of two dollars, for his exemption from the performance of military duty for that year, he shall be fined the sum of two dollars, to be recovered by an action brought in the name of the state of California, against the person so offending in each and every year, before any justice of the peace of the county in which he resides; one half of which sum shall be given to the sheriff of the county in which the action is brought, under the provisions of this act, and the other half shall be paid over to the county treasurer, by the sheriff, to be placed to the credit of the military fund. SEC. 31. In case any person subject to military duty, and not exempt by this act, shall refuse to pay the military exemption tax in any year, it shall be the duty of the sheriff to inform the county attorney of such fact, who is hereby directed to bring an action, as specified in the last preceding section, against the person so offending; and all justices of the peace, upon proper proof being made before them of any violation of this act, when an action is brought according to the provisions of this act for any fine or penalty, are required to enter judgment according to the provisions of this act. SEC. 32. Parents and guardians of minors shall be subject to pay the military exemption tax of minors, and all fines or penalties which may be incurred by them under this act. SEC. 33. It shall be the duty of each sheriff of each county in this state to compare the list of persons subject to military duty as enrollexemption tax to ed by the county assessor, with the list of persons who have paid the military exemption tax as kept by the county treasurer, on the second day of August in each year; and to make out a list of all persons so enrolled who have not paid the military exemption tax, and to hand the same to the county attorney, so that suit may be brought against all persons so offending as prescribed in this act. The county attorney shall be allowed ten per cent. upon the whole amount collected by action, as prescribed by this act, for any fine or penalty incurred under any of its provisions. Allowance to county attorney for suing. County assessors to make a distinct list of persons subject to military duty. SEC. 34. Each county assessor shall, at the same time, in each year, when he prepares a roll containing the names of all the taxable inhabitants in his county, make out a separate and distinct list of all persons subject to military duty, and who are not exempt by law, and who are not members of any volunteer or independent company; and sent to adjutant on or before the first Monday in August of each year, shall transmit Copy of list to be a copy of said list, certified to be correct by him, to the adjutant general. general of the state; and shall deposit the original list in the office of the clerk of the county. such lists, with each person is SEC. 35. Each county assessor shall also, on or before the third Certified copy of Monday of July in each year, furnish to the county treasurer a copy amount for which of the above described list, certified by him to be correct, and shall liable, to be place opposite to the name of each person on said list, the amount re- county treasurer. quired by law from such person, as an exemption from the perform ance of military duty. furnished to county assessors. SEC. 36. Each county as essor shall be entitled to ten per cent. on Compensation to the whole amount collected by the county treasurer under the provisions of this act, as his entire compensation for the duties required of him by this act. ers to be collect ors of militia exemption fund. SEC. 37. The county treasurer shall be collector of the militia ex- County treasur emption fund; and all persons subject to military duty, and not exempt by law, are hereby required to pay the amount fixed by law for exemption, to the treasurer of the county in which they reside, on or before the first day of August in each year. ers to report comptroller as SEC. 38. It shall be the duty of each county treasurer, on or before County treasur the first day of September in each year, to report to the comptroller annually to of state 1. The total amount of money received by him from all specified. persons in his county, for exemption from the performance of military duty 2. The amount due to him, which shall be ten per cent. on the whole amount collected, for the collection: 3. The amount due to the county assessor for enrolment of all persons subject to military duty in the county, and for performance of all other duties enjoined by this act: 4. The amount then on hand, after deducting the amount due to himself and the county assessor, and to state that the same remains in his hands, subject to the order of the comptroller. treasurers to pay SEC. 39. As soon as the county treasurer shall receive an order County from the comptroller of state to pay over the amount of the military military fund to fund to the paymaster general, it shall be his duty immediately to general. make payment according to such order. paymaster SEC. 40. The military fund shall be applied solely to the military Application of military fund. organization within this state; to the payment of the salaries of such military officers as are allowed salaries by law; to the building of a suitable arsenal; to the encouragement of volunteer or independent companies; and to such other military purposes as may be prescribed by law. SEC. 41. Whenever the comptroller of state is informed by the Comptroller to direct county treasurers to pay moneys to paymaster general. Paymaster general to give receipt for moneys paid to him. Comptroller to keep a separate county treasurer of any county that he has funds on hand belonging to the military fund, it shall be the duty of the comptroller immediately to direct the county treasurer to pay over such amount to the paymaster general, at the same time in the year when he is required by law to make payment to the treasurer of the state on account of the general fund; and whenever any money is paid into the treasury, on account of the military fund, it shall be the duty of the paymaster general to give to the person so paying a receipt on which shall be endorsed, "For the military fund." SEC. 42. The comptroller of state is hereby required to keep a set of books for separate and distinct set of books, in which shall be entered: 1. The entries specified. amount returned to him by the county treasurer of each county as due to the state, on account of payments made to him from all persons in his county for exemption from military duty: 2. The amounts returned from each county treasurer, as collected by him on account of fines or penalties imposed by this act: 3. The gross amount of all these sums; and 4. An abstract of the order transmitted to each county treasurer relative to the funds stated to be on hand; and 5. The amount of all warrants issued by him, to be paid by the paymaster general from the military fund. Said books shall be styled, "Records concerning the military fund." Warrants to paymaster general for payment of salaries to mili tary officers, etc. Comptroller to report annually to governor as specified. State treasurer Separate set of SEC. 43. It shall be the duty of the comptroller to issue his warrant, directed to the paymaster general, for the payment of such salaries as may be allowed by law to military officers by this act, and for such incidental expenses and amounts of money as he may be directed to issue, by orders approved by the governor for the purpose of carrying this act into effect. The warrants, as directed to be issued by this section, shall be endorsed by the comptroller, "From the military fund." SEC. 44. On or before the fifteenth day of December in each year, the comptroller shall report to the governor, to be laid before the legislature 1. The amount reported to him by the county treasurer of each county, as collected for the military fund: 2. The gross amount reported to him throughout the state: 3. The amount of the military fund ordered to be paid out by warrant issued by him, and for what purpose. SEC. 45. The treasurer of state shall be ex officio paymaster general. SEC. 46. It shall be his duty to keep the military fund separate from all other funds. SEC. 47. It shall be his duty to keep a distinct set of books, in which shall be entered the amount received on account of the military fund from each county in the state, and the time when paid, and an account of all payments made from the military fund, and to whom paid. military fund. SEC. 48. It shall be the duty of the paymaster general to pay from Payments from the military fund all such warrants as are drawn upon that fund by the comptroller, when endorsed, as provided in this act. general to report annually as SEC. 49. It shall be the duty of the paymaster general to report to Paymaster the governor, on the fifteenth day of December in each year, to be to governor laid before the legislature at the commencement of each session: 1. specified. A statement of the whole amount of the military fund received into the treasury during the year: 2. The amount of said fund which remained in the treasury at the time of the last preceding annual report: 3. The amount paid out from the military fund during the year, specifying the amount of each payment, by whose order paid, and for what purpose paid: 4. The amount of money remaining on hand and belonging to the military fund at the time of the report. expenses, how paid. SEC. 50. The governor is hereby authorized to issue his order, Incidental directed to the comptroller of state, for the purpose of paying such ordered to be incidental expenses as he is satisfied are justly incurred under the provisions of this act, and the "Act concerning volunteer or independent companies;" on which order the governor shall endorse "From the military fund," and on such order the comptroller shall issue his warrant according to the provisions of this act. volunteers may case of war, SEC. 51. In case of war, insurrection, or rebellion, or resistance of Militia and the execution of the laws of this state, or upon the call or requisition be ordered out in of the United States upon the governor of this state for troops, or insurrection, etc. upon the call or requisition of any officer of the army of the United States commanding a military division or district, the commander-inchief is authorized to call for such portion of the enrolled militia of this state, by an order directed to all or any of the sheriffs of the different counties in this state, as he in his discretion may deem necessary; and also to call upon any or all of the volunteer or independent companies of this state, by an order directed to the commanding officer of each of such companies as he may desire to call into the service, mentioning in such order the time and place of rendezvous, and naming the officer or person to whom each of such sheriffs or each of such commanding officers shall report. whether to ap SEC. 52. The order mentioned in the last preceding section, wheth- order to state er directed to any sheriff or the commanding officer of any volun- pear armed, etc. teer company, shall state whether the military called into the service, or the volunteer companies called into service, are to appear armed and accoutred, or whether arms and accoutrements will be furnished at the place of rendezvous mentioned in the order. |