174 F. G. YOUNG. changing amounts of warrants occur, but they involve only small amounts. Statement for 1858. No comment. Statement for 1859. A new source of revenue appears, the "China tax," which will be discussed under revenues. The ' * balance ' ' suffers a change again of 88 cents in being brought forward. This is against the Treasurer. But it is more than counterbalanced by an error of addition in footing up the disbursements. Territorial Revenues. A general property tax was the sole source of territorial revenues during this period until 1858, when small sums were annually paid into the territorial treasury as the quotas of the license tax which under a territorial law all counties were re- quired to collect of Chinamen engaged independently in min- ing and other gainful pursuits. 87 " With nearly all of the expense of the civil establishment borne, as is the rule in territories, by the national treasury, and with little attempted in the line of public works, the rate of taxation was necessarily low. The total levy for all pur- poses ranged from three to seven mills in counties where there were no debts and no county buildings being erected. The territorial levy was by legislative enactment one-half mill until 1854, when it was raised to one mill. For the year 1855 it was one and one-half mills, but for succeeding years it was again fixed at one mill until, in 1858, in anticipation of the larger needs of the State Government, it was raised to two and one-half mills. 87 By the law passed January 22, 1857, a license fee of two dollars was required per month for the privilege of mining gold in the Territory, twenty per cent of the gross proceeds of which was to be turned into the territorial treas- ury by the county collecting the same. The following year the act was amended so as to provide that "no Chinaman shall mine gold, trade, sell or buy goods, chattels or nny property whatever, for the purpose of maintaining a livelihood, in this Territory, unless licensed," paying for such privilege or privileges the sum of four dollars per month. Fifteen per cent of the revenue arising from this tax, before deducting cost of collecting, was to be paid into the territorial treasurv.
