character stated in the application, unless it is shown that it is not of the character recited in section one of this act.

Sec. 8. All uncanceled certificates of purchase and patents heretofore issued and payments heretofore made for any lands as swamp and overflowed lands which lands belong to any of the classes described in section one of this act, whether or not such lands were segregated or sectionized, shall, for all purposes, be valid and shall have the same force and effect as if such lands had been at all times subject to sale as swamp and overflowed lands; provided, however, that any and all contests now existing between settlers and holders of certificates of purchase shall not be affected by the provisions of this act.

Sec. 9. All plats of any of the lands described in section one of this act which have been heretofore made under authority of the United States surveyor general, and which plats designate the same as swamp and overflowed lands, shall be deemed valid and effectual as surveys of such lands from and after the date thereof.

Sec. 10. This act shall take effect from and after its passage.

An act to abolish the state board of tide land commissioners, and to repeal sections three hundred and sixty-five and six hundred and ninety-eight of the Political Code.

[Approved February 4, 1876; amendments 1875-6, 15.]

Section 1. The state board of tide land commissioners is hereby abolished.

Sec. 2. All books, maps, papers, and documents belonging to the archives of said board, and all other property of the state under its custody or control, must be deposited with and kept and preserved by the surveyor general of the state. Sec. 3. Sections 365 and 698 of the Code are hereby repealed.

Political

Sec. 4. An act entitled "An act supplementary to and amendatory of 'An act supplementary to

and amendatory of an act entitled An act to survey and dispose of certain salt-marsh and tide lands belonging to the state of Califoraia,' approved March 30, 1868, also an act approved April 1, 1870, approved March 30, 1874, is hereby repealed.

Sec. 5. This act shall take

effect and be in force from and after its passage.

Compare in connection with section 4 of this act section 3488 of Political Code as amended in 1891.

TITLE 281.

TAXATION.

The state revenue laws up to 1865 were carefully collated in the General Laws, sec. 6148 et seq., and the several acts passed between 1864 and 1871 given in the Supplement, sec. 9255 et seq. Since then various acts have been passed, which are important as affecting vested rights. These acts are collected in Deering's Annotated Penal Code, p. 712 et seq.

An act to establish a tax on collateral inheritances, bequests, and devises, to provide for its collection, and to direct the disposition of the proceeds.

[Approved March 23, 1893; Stats. 1893, p. 193.]

Section 1. All property which shall pass, by will or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of death, which property, or any part thereof, shall be within this state, or any interest therein or income therefrom, which shall be transferred by deed, grant, sale, or gift, made in contemplation of the death of the grantor or bargainor,

or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate sha'l become beneficially entitled, in possession or expectancy, to any property, or to the income thereof, other than to or for the use of his or her father, mother. husband, wife, lawful issue, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the state of California, and any lineal descendent of such decedent born in lawful wedlock, or the societies, corporations, and institutions now or hereafter exempted by law from taxation, or to any public corporation, or to any society, corporation, institution, or associa tion of persons engaged in or devoted to any charitable, benevolent, educational, public, or other like work (pecuniary profit not being its ob ject or purpose), or to any person, society, cor. poration, institution, or association of persons in trust for or to be devoted to any charitable, benevolent, educational, or public purpose, by rea son 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 and is subject to a tax of five dollars on every hundred dollars of the market value of such property, and at a proportionate rate for any less amount, to be paid to the treas urer of the proper county, as hereinafter defined, for the use of the state; and all administrators, executors, and trustees shall be liable or any and all such taxes until the same shall have been paid, as hereinafter directed; provided, that an estate which may be valued at a less sum than five hundred dollars shall not be subject to such duty or tax. [Sec. 2. The exemptions contained in this act shall apply to all property which has passed, by will, succession, or transfer, since the approval of the act of which this act is amendatory, except in those cases where the tax has been paid to the treasurer of the proper county.]

[Amendment of March 14, 1899; Stats. 1899, ch. 85. In effect immediately.]

Sec. 2. When any grant, gift, legacy, or succession upon which a tax is imposed by section one 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 appraised immediately after the death of the decedent, and the market value thereof determined, in the manner provided in section eleven of this act, and the tax prescribed by this act shall be immediately due and payable to the treasurer of the proper county, and, together with the interest thereon, shall be and remain a lien on said property until the same is paid; provided, that the person or persons, or body politic or corporate, beneficially interested in the property chargeable with said tax, may elect not to pay the same until they shall come into the actual possession or enjoyment of such property, and in that case such person or persons, or body politic or corporate, shall execute a bond to the people of the state of California, in a penalty of twice the amount of the tax arising upon personal estate, with such sureties as the said superior court may approve, conditioned for the payment of said tax, and interest thereon, at such time or period as they or their representatives may come into the actual possession or enjoyment of such property, which bond shall be filed in the office of the county clerk of the proper county, provided further, that such person shall make a full and verified return of such property to said court, and file the same in the office of the county clerk within one year from the death of the decedent, and within that period enter into such security, and renew the same every five years. [Amendment approved March 9, 1895; Stats. 1895, chap. xxviii. In effect immediately.]

Sec. 3. Whenever a decedent appoints or names one or more executors or trustees, and makes a

bequest or devise of property to them in lieu of commissions or allowances, which otherwise would be liable to said tax, or appoints them his resid uary legatees, and said bequest, devises, or residuary legacies exceed what would be a reason able compensation for their services, such excess shall be liable to said tax; and the superior court in which the probate proceedings are pending shall fix the compensation.

Sec. 4. All taxes imposed by this act, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and if the same are paid within eighteen months uo inter est shall be charged and collected thereon, but if not so paid, interest at the rate of ten per cen tum per annum shall be charged and collected from the time said tax accrued; provided, that if said tax is paid within six months from the accru ing thereof a discount of five per centum shall be allowed and deducted from said tax. And in all cases where the executors, administrators, or trus tees do not pay such tax within eighteen months from the death of the decedent, they shall be re quired to give a bond, in the form and to the ef fect prescribed in section two of this act, for the payment of said tax, together with interest.

Sec. 5. The penalty of ten per centum per an num imposed by section four hereof for the nonpayment of said tax shall not be charged in cases

where, by reason of claims made upon the es tate, necessary litigation, or other unavoidable cause of delay, the estate of any decedent, or a part thereof, cannot be settled at the end of eighteen months from the death of the decedcnt; and in such cases only seven per centum per annum shall be charged upon the said tax from the ex piration of said eighteen months until the cause

of such delay is removed.

Sec. 6. Any administrator, executor, or trustee having in charge or trust any legacy or property | for distribution, subject to the said tax, shall deduct the tax therefrom, or if the legacy or prop erty be not money he shall collect the tax thereon, upon the market value thereof, from the legatee not deliver, or be compelled to deliver, any specif or person entitled to such property, and he shall