Section 29351 Of Article 3. Salary Fund From California Government Code >> Division 3. >> Title 3. >> Chapter 2. >> Article 3.

. If in the opinion of the auditor the fees to be collected are not sufficient to pay salaries, the board of supervisors at the time the tax levy is made shall estimate the deficiency and raise it by direct taxation in the same manner as other funds. The proceeds of the tax so levied shall be paid into the salary fund.