ing the same to discharge the duties of Overseer until superseded. SEC. 8. Section twenty-six hundred and fifty of said Duties. Code is amended to read as follows: Section Twenty-six Hundred and Fifty. Road Overseers, under the direction and supervision, and pursuant to orders of the Board of Supervisors appointing them, must: One-Take charge of the public highways within their respective districts; Two-Keep them clear from obstructions, and in good repair; Three-Cause banks to be graded, bridges and causeways to be made where necessary, keep the same in good repair, and renew them when destroyed; Four-Give two days notice to the inhabitants of his road district liable to do work on roads, when, where, with what implements, and under whose direction to work, and superintend the same; Five Collect from each inhabitant notified to work, and who fails to work or prefers to pay it, the commutation fee; Six-Make semi-annual reports of all labor performed in his district, and how all road poll tax and commutation moneys were expended, to the Board of Supervisors, under oath; Seven-Receive and present petitions for new roads, recommend or disapprove the same, and assist in laying them out; Eight-Collect all road poll taxes in the mode provided for the collection of other poll taxes, and faithfully account for and pay over the same; Nine-Pay over to his successor, or into the Fund of his road district in the County Treasury, all road moneys in his hands and unexpended; Ten-Receive for his services, from money coming into his hands belonging to his road district, the sum Repealed. General Road poll tax, who to pay. of three dollars for each day's service performed by him, not to exceed three hundred dollars per annum, to be audited and ordered paid by the Board of Supervisors; provided, that each Road Overseer in the County of Sierra shall receive four dollars per day for each day's service performed by him. SEC. 9. Sections twenty-six hundred and fifty-one and twenty-six hundred and fifty-two are repealed. SEC. 10. Section twenty-six hundred and fifty-three of said Code is amended to read as follows: Section Twenty-six Hundred and Fifty-three. From the property road tax collected from all sources, the Board of Supervisors may annually set apart a sum not exceeding twenty per cent of the aggregate for general county road purposes, from which they may direct such amounts to be paid as may be found necessary for such general road purposes in which the inhabitants of all the districts are more or less interested. The object of the appropriation must be specified in each order made therefor. The Board shall have no power to create a debt on any road district in excess of ten per cent on the estimated amount of the tax receipts from said district for the next ensuing year. SEC. 11. Section twenty-six hundred and fifty-seven of said Code is amended to read as follows: Section Twenty-six Hundred and Fifty-seven. Every male inhabitant of a road district, over twenty-one and under fifty years of age, must perform two days labor, annually, to be known as the road poll tax, upon the roads and highways of the district, under the demand and direction of the Road Overseer thereof, or pay such Overseer a commutation fee of four dollars. SEC. 12. Section twenty-six hundred and fifty-eight of said Code is amended to read as follows: therefor. Section Twenty-six Hundred and Fifty-eight. Each Lists Road Overseer must, within twenty days after being notified of his appointment and qualification, deliver to the Clerk of the Board of Supervisors a list of the inhabitants of his district liable for the road poll tax therein. This list must be laid before the Board of Supervisors at their first meeting held thereafter. SEC. 13. Section twenty-six hundred and fifty-nine of said Code is amended to read as follows: thereof. Section Twenty-six Hundred and Fifty-nine. The Levy Board of Supervisors must, each year, prior to the meeting at which they are required to levy the property tax for county purposes, estimate the probable amount of property tax for highway purposes which may be necessary for the ensuing year over and above the road poll tax, and must regulate and fix the amount of property highway tax, and levy the same thereby. SEC., 14. Section twenty-six hundred and sixty of said Code is amended to read as follows: therefor. Section Twenty-six Hundred and Sixty. The Board Receipts of Supervisors must provide proper blank road poll tax receipts, to be signed by the Clerk of the Board; and must deliver to each Road Overseer a number to each equal to the number of inhabitants of their respective districts liable for road poll tax, take receipt therefor, and charge the Road Office receiving the same therewith; but credit must be given to each Road Overseer for all unsold blank road poll tax receipts returned to the Clerk of the Board of Supervisors. SEC. 15. Section twenty-six hundred and sixty-one of said Code is amended to read as follows: Section Twenty-six Hundred and Sixty-one. Road Collection Overseers must make out lists of the inhabitants of cation." and appli Additions to lists. Line bridges. Overseers' reports. the road districts liable for road poll tax, and require of each the performance of the labor or the payment of the commutation, and apply such labor and commutation money in the opening, maintenance, and repair of the highways and adjuncts in their respective road districts. SEC. 16. Section twenty-six hundred and sixty-two of said Code is amended to read as follows: Section Twenty-six Hundred and Sixty-two. The Road Overseers must, from time to time, add to the lists the names of persons liable for road poll tax, who were omitted, or who have become inhabitants of his district since the original list was made, and enforce the road poll tax, or collect the commutation fee therefor, and apply the same as herein before provided. SEC. 17. Section twenty-six hundred and sixty-four of said Code is amended to read as follows: Section Twenty-six Hundred and Sixty-four. Bridges crossing the line between cities or towns and road districts, must be constructed by the cities or towns and the Road Fund of the road districts into which said bridges reach, proportionally; provided, that the Board of Supervisors may order the whole expense of constructing or repairing said bridges out of the General Road Fund of the county. SEC. 18. Section twenty-six hundred and eightyfive of said Code is amended to read as follows: Section Twenty-six Hundred and Eighty-five. Every Overseer must make to the Board of Supervisors, semiannually, a written account, under oath, containing: One-The names of all persons assessed to work in his district; Two-The names of all who have actually worked, and the number of days; Three The names of all who have commuted, and the amount received from them; Four-The names of all delinquents, and the amount Same. collected from them; Five-A full return by items of the amount of labor and money expended at each separate point, and the manner in which, and the time when the same was done; Six-The number of road poll tax receipts sold, and those returned unsold; Seven-An accurate account of every day he himself was employed, and the nature and items of the service rendered. SEC. 19. Section twenty-six hundred and eighty- Repealed. six of said Code is repealed. SEC. 20. Section twenty-six hundred and eightyseven of said Code is amended to read as follows: ed moneys. Section Twenty-six Hundred and Eighty-seven. UnexpendRoad Overseers must accompany their reports with all unexpended moneys remaining in their hands at the date of their report. SEC. 21. Section twenty-six hundred and eightyeight of said Code is amended to read as follows: Section Twenty-six Hundred and Eighty-eight. A failure to make a report as required, or to pay over, on the order of the Board of Supervisors, any moneys in his hands, subjects the Overseer to a penalty of twenty-five dollars, to be recovered in an action on his bond, together with any balance due from him. Suit therefor may be instituted by the District Attorney, under order of the Board of Supervisors. SEC. 22. Section twenty-six hundred and ninetyeight of said Code is amended to read as follows: Penalty for report, etc. failure to roads, etc. Section Twenty-six Hundred and Ninety-eight. Any Changing ten inhabitants of a road district, taxable therein for road purposes, may petition, in writing, the Board of |